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  "f29545": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
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  },
  "f29548": {
   "value": "291095000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29552": {
   "value": "-291095000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29556": {
   "value": "-184000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29558": {
   "value": "-184000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f29564": {
   "value": "454434358",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:NumberOfSharesOutstanding",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "unit": "xbrli:shares"
   }
  },
  "f29569": {
   "value": "4544000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29573": {
   "value": "352912000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29577": {
   "value": "-1558000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29581": {
   "value": "204000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29583": {
   "value": "663000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29586": {
   "value": "-704534000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29591": {
   "value": "-63099000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29596": {
   "value": "-410868000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29601": {
   "value": "-14904000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "f29606": {
   "value": "-425772000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2023-10-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f29815": {
   "value": "<span class=\"S2026 S2D2 S2DE S2\" id=\"t8_171\">Pierre </span><span class=\"S61B2 S2D2 S2DE S2\" id=\"t9_171\">et </span><span class=\"S61B3 S2D2 S2DE S2\" id=\"ta_171\">Vacances </span><span class=\"S61B4 S2D2 S2DE S2\" id=\"tb_171\">est </span><span class=\"S61B5 S2D2 S2DE S2\" id=\"tc_171\">une </span><span class=\"S61B6 S2D2 S2DE S2\" id=\"td_171\">soci\u00e9t\u00e9 </span><span class=\"S61B7 S2D2 S2DE S2\" id=\"te_171\">anonyme </span><span class=\"S61B8 S2D2 S2DE S2\" id=\"tf_171\">\u00e0 </span><span class=\"S61B9 S2D2 S2DE S2\" id=\"tg_171\">Conseil </span><span class=\"S341F S2D2 S2DE S2\" id=\"th_171\">d\u2019Administration de droit fran\u00e7ais, cot\u00e9e sur Euronext Paris. </span><span class=\"S61BA S2D2 S2DE S2\" id=\"ti_171\">Les \u00e9tats financiers consolid\u00e9s refl\u00e8tent la situation comptable de </span><span class=\"S8DA S2D2 S2DE S2\" id=\"tj_171\">Pierre </span><span class=\"S61BB S2D2 S2DE S2\" id=\"tk_171\">et </span><span class=\"S61BC S2D2 S2DE S2\" id=\"tl_171\">Vacances et de ses filiales (ci-apr\u00e8s \u00ab </span><span class=\"S61BD S2D2 S2DE S2\" id=\"tm_171\">le Groupe </span><span class=\"S61BE S2D2 S2DE S2\" id=\"tn_171\">\u00bb) ainsi que </span><span class=\"S61BF S2D2 S2DE S2\" id=\"to_171\">les int\u00e9r\u00eats dans les entreprises associ\u00e9es et les co-entreprises. Ils </span><span class=\"S1EB3 S2D2 S2DE S2\" id=\"tp_171\">sont pr\u00e9sent\u00e9s en euros arrondis au millier le plus proche. </span><span class=\"S6248 S2D2 S2DE S2\" id=\"t4u_171\">Toutes les soci\u00e9t\u00e9s consolid\u00e9es par int\u00e9gration globale le sont de </span><span class=\"S6249 S2D2 S2DE S2\" id=\"t4v_171\">mani\u00e8re r\u00e9currente sur la base de comptes annuels ou de situations </span><span class=\"S624A S2D2 S2DE S2\" id=\"t4w_171\">arr\u00eat\u00e9s \u00e0 la date de cl\u00f4ture de l\u2019entreprise consolidante, soit le </span><span class=\"SDAC S2D2 S2DE S2\" id=\"t4x_171\">30 </span><span class=\"S624B S2D2 S2DE S2\" id=\"t4y_171\">septembre. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f29816": {
   "value": "<span class=\"S2026 S2D2 S2DE S2\" id=\"t8_171\">Pierre </span><span class=\"S61B2 S2D2 S2DE S2\" id=\"t9_171\">et </span><span class=\"S61B3 S2D2 S2DE S2\" id=\"ta_171\">Vacances </span>",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f29835": {
   "value": "<span class=\"S1909 S2D2 S2DE S2\" id=\"tq_171\">Le Conseil d\u2019Administration a arr\u00eat\u00e9, le 30 </span><span class=\"S61C0 S2D2 S2DE S2\" id=\"tr_171\">novembre 2023, les \u00e9tats </span><span class=\"S61C1 S2D2 S2DE S2\" id=\"ts_171\">financiers consolid\u00e9s du Groupe au titre de l\u2019exercice clos le </span><span class=\"S3CC S2D2 S2DE S2\" id=\"tt_171\">30 </span><span class=\"S61C2 S2D2 S2DE S2\" id=\"tu_171\">septembre 2023. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f29841": {
   "value": "<span class=\"S61C3 S625B S2\" id=\"tv_171\">Principes comptables </span><span class=\"S61C4 S625C S2\" id=\"tw_171\">Note </span><span class=\"S61C5 S625C S2\" id=\"tx_171\">1 </span><span class=\"S61C6 S2D8 S2\" id=\"ty_171\">1.1 \u2013 Cadre g\u00e9n\u00e9ral </span><span class=\"S61C7 S2D2 S2DE S2\" id=\"tz_171\">En application du r\u00e8glement europ\u00e9en n\u00b0 </span><span class=\"S61C8 S2D2 S2DE S2\" id=\"t10_171\">1606/2002 du 19 </span><span class=\"S61C9 S2D2 S2DE S2\" id=\"t11_171\">juillet </span><span class=\"S61CA S2D2 S2DE S2\" id=\"t12_171\">2002, les comptes consolid\u00e9s de l\u2019exercice 2022/2023 ont \u00e9t\u00e9 </span><span class=\"S61CB S2D2 S2DE S2\" id=\"t13_171\">\u00e9tablis en conformit\u00e9 avec le r\u00e9f\u00e9rentiel IFRS </span><span class=\"S61CC S2DC S2DE S2\" id=\"t14_171\">(International Financial </span><span class=\"S61CD S2DC S2DE S2\" id=\"t15_171\">Reporting Standards) </span><span class=\"S61CE S2D2 S2DE S2\" id=\"t16_171\">tel qu\u2019adopt\u00e9 par l\u2019Union Europ\u00e9enne au </span><span class=\"S181D S2D2 S2DE S2\" id=\"t17_171\">30 </span><span class=\"S61CF S2D2 S2DE S2\" id=\"t18_171\">septembre </span><span class=\"S61D0 S2D2 S2DE S2\" id=\"t19_171\">2023 </span><span class=\"S61D1 S2D2 S2DE S2\" id=\"t1a_171\">(r\u00e9f\u00e9rentiel </span><span class=\"S61D2 S2D2 S2DE S2\" id=\"t1b_171\">disponible </span><span class=\"S61D3 S2D2 S2DE S2\" id=\"t1c_171\">sur </span><span class=\"S1308 S2D2 S2DE S2\" id=\"t1d_171\">http://ec.europa.eu/internal_market/accounting/ias_fr.htm). </span><span class=\"S61D4 S2D2 S2DE S2\" id=\"t1e_171\">Le r\u00e9f\u00e9rentiel IFRS comprend les normes IFRS, les normes IAS </span><span class=\"S61D5 S2DC S2DE S2\" id=\"t1f_171\">(International Accounting Standards)</span><span class=\"S61D6 S2D2 S2DE S2\" id=\"t1g_171\">, ainsi que leurs interpr\u00e9tations </span><span class=\"SACD S2D2 S2DE S2\" id=\"t1h_171\">IFRIC </span><span class=\"S61D7 S2DC S2DE S2\" id=\"t1i_171\">(International Financial Reporting Interpretations Committee) </span><span class=\"S61D8 S2D2 S2DE S2\" id=\"t1j_171\">et </span><span class=\"S61D9 S2D2 S2DE S2\" id=\"t1k_171\">SIC </span><span class=\"S61DA S2DC S2DE S2\" id=\"t1l_171\">(Standing Interpretations Committee)</span><span class=\"S61DB S2D2 S2DE S2\" id=\"t1m_171\">. </span><span class=\"S61DC S2D2 S2DE S2\" id=\"t1n_171\">Les normes et interpr\u00e9tations appliqu\u00e9es par le Groupe pour </span><span class=\"S61DD S2D2 S2DE S2\" id=\"t1o_171\">l\u2019exercice 2022/2023 sont les m\u00eames que celles retenues pour les </span><span class=\"S61DE S2D2 S2DE S2\" id=\"t1p_171\">comptes consolid\u00e9s de l\u2019exercice 2021/2022 \u00e0 l\u2019exception </span><span class=\"S61DF S2D2 S2DE S2\" id=\"t1q_171\">de celles </span><span class=\"S61E0 S2D2 S2DE S2\" id=\"t1r_171\">adopt\u00e9es par l\u2019Union Europ\u00e9enne, dont l\u2019application est rendue </span><span class=\"S61E1 S2D2 S2DE S2\" id=\"t1s_171\">obligatoire pour l\u2019exercice ouvert le 1 </span><span class=\"S61E2 S2D5 S2DE S2\" id=\"t1t_171\">er </span><span class=\"S61E3 S2D2 S2DE S2\" id=\"t1u_171\">octobre 2022 et dont le </span><span class=\"S61E4 S2D2 S2DE S2\" id=\"t1v_171\">Groupe n\u2019avait pas fait le choix d\u2019une application par anticipation </span><span class=\"S61E5 S2D2 S2DE S2\" id=\"t1w_171\">(cf. </span><span class=\"S61E6 S2D2 S2DE S2\" id=\"t1x_171\">paragraphe </span><span class=\"S61E7 S2D2 S2DE S2\" id=\"t1y_171\">1.2 \u2013 \u00c9volution du r\u00e9f\u00e9rentiel comptable). </span><span class=\"S61E8 S2D8 S2\" id=\"t1z_171\">1.2 \u2013 \u00c9volution du r\u00e9f\u00e9rentiel comptable </span><span class=\"S61E9 S2D2 S2DE S2\" id=\"t20_171\">De nouvelles normes et interpr\u00e9tations, dont l\u2019application est </span><span class=\"S61EA S2D2 S2DE S2\" id=\"t21_171\">rendue obligatoire pour l\u2019exercice ouvert le 1 </span><span class=\"S61EB S2D5 S2DE S2\" id=\"t22_171\">er </span><span class=\"S61EC S2D2 S2DE S2\" id=\"t23_171\">octobre 2022, ont \u00e9t\u00e9 </span><span class=\"S61ED S2D2 S2DE S2\" id=\"t24_171\">retenues pour l\u2019\u00e9laboration des \u00e9tats financiers de l\u2019exercice </span><span class=\"S2272 S2D2 S2DE S2\" id=\"t25_171\">2022/2023. </span><span class=\"S61EE S2D2 S2DE S2\" id=\"t26_171\">Ces </span><span class=\"S61EF S2D2 S2DE S2\" id=\"t27_171\">nouvelles </span><span class=\"S61F0 S2D2 S2DE S2\" id=\"t28_171\">normes, </span><span class=\"S61F1 S2D2 S2DE S2\" id=\"t29_171\">interpr\u00e9tations </span><span class=\"S61F2 S2D2 S2DE S2\" id=\"t2a_171\">et </span><span class=\"S61F3 S2D2 S2DE S2\" id=\"t2b_171\">amendements </span><span class=\"S61F4 S2D2 S2DE S2\" id=\"t2c_171\">qui </span><span class=\"S61F5 S2D2 S2DE S2\" id=\"t2d_171\">n\u2019avaient pas \u00e9t\u00e9 anticip\u00e9s dans les \u00e9tats financiers de l\u2019exercice </span><span class=\"S61F6 S2D2 S2DE S2\" id=\"t2e_171\">2021/2022 correspondent \u00e0 </span><span class=\"S61F7 S2D2 S2DE S2\" id=\"t2f_171\">: </span><span class=\"S61F8 S2D2 S2DE S2\" id=\"t2g_171\">amendements \u00e0 IFRS </span><span class=\"S61F9 S2D2 S2DE S2\" id=\"t2h_171\">3 \u2013 Modification du cadre conceptuel </span><span class=\"S61FA S2D2 S2DE S2\" id=\"t2i_171\">; </span><span class=\"S1955 S2DB S2DE S2\" id=\"t2j_171\">E </span><span class=\"S61FB S2D2 S2DE S2\" id=\"t2k_171\">amendements \u00e0 IAS </span><span class=\"S61FC S2D2 S2DE S2\" id=\"t2l_171\">16 \u2013 Comptabilisation des produits g\u00e9n\u00e9r\u00e9s </span><span class=\"S61FD S2DB S2DE S2\" id=\"t2m_171\">E </span><span class=\"S61FE S2D2 S2DE S2\" id=\"t2n_171\">avant la mise en service </span><span class=\"S61FF S2D2 S2DE S2\" id=\"t2o_171\">; </span><span class=\"S6200 S2D2 S2DE S2\" id=\"t2p_171\">amendements \u00e0 IAS </span><span class=\"S6201 S2D2 S2DE S2\" id=\"t2q_171\">37 \u2013 Clarification des co\u00fbts \u00e0 retenir lors de </span><span class=\"S6202 S2DB S2DE S2\" id=\"t2r_171\">E </span><span class=\"S6203 S2D2 S2DE S2\" id=\"t2s_171\">l\u2019analyse des contrats d\u00e9ficitaires </span><span class=\"S6204 S2D2 S2DE S2\" id=\"t2t_171\">; </span><span class=\"S6205 S2D2 S2DE S2\" id=\"t2u_171\">am\u00e9liorations annuelles des IFRS \u2013 Cycle 2018 \u2013 2020 (IFRS </span><span class=\"S6206 S2D2 S2DE S2\" id=\"t2v_171\">1, </span><span class=\"S6207 S2DB S2DE S2\" id=\"t2w_171\">E </span><span class=\"S6208 S2D2 S2DE S2\" id=\"t2x_171\">IFRS </span><span class=\"S6209 S2D2 S2DE S2\" id=\"t2y_171\">9, IAS </span><span class=\"S620A S2D2 S2DE S2\" id=\"t2z_171\">41, IFRS </span><span class=\"S620B S2D2 S2DE S2\" id=\"t30_171\">16). </span><span class=\"S620C S2D2 S2DE S2\" id=\"t31_171\">L\u2019application des amendements de ces normes n\u2019a pas d\u2019incidence </span><span class=\"S620D S2D2 S2DE S2\" id=\"t32_171\">significative sur les comptes consolid\u00e9s du Groupe. </span><span class=\"S620E S2D8 S2\" id=\"t33_171\">1.3 \u2013 Futures normes, amendements </span><span class=\"S620F S2D8 S2\" id=\"t34_171\">de </span><span class=\"S6210 S2D8 S2\" id=\"t35_171\">normes et interpr\u00e9tations </span><span class=\"S6211 S2D2 S2DE S2\" id=\"t36_171\">Le Groupe n\u2019a pas appliqu\u00e9 de normes, amendements de normes ou </span><span class=\"S25F1 S2D2 S2DE S2\" id=\"t37_171\">interpr\u00e9tations </span><span class=\"S6212 S2D2 S2DE S2\" id=\"t38_171\">applicables </span><span class=\"S6213 S2D2 S2DE S2\" id=\"t39_171\">par </span><span class=\"S6214 S2D2 S2DE S2\" id=\"t3a_171\">anticipation </span><span class=\"S6215 S2D2 S2DE S2\" id=\"t3b_171\">\u00e0 </span><span class=\"S6216 S2D2 S2DE S2\" id=\"t3c_171\">compter </span><span class=\"S6217 S2D2 S2DE S2\" id=\"t3d_171\">du </span><span class=\"S6218 S2D2 S2DE S2\" id=\"t3e_171\">1 </span><span class=\"S6219 S2D5 S2DE S2\" id=\"t3f_171\">er </span><span class=\"S621A S2D2 S2DE S2\" id=\"t3g_171\">octobre 2023, qu\u2019ils soient ou non adopt\u00e9s par l\u2019Union </span><span class=\"S186A S2D2 S2DE S2\" id=\"t3h_171\">europ\u00e9enne. </span><span class=\"S621B S2D2 S2DE S2\" id=\"t3i_171\">Les amendements suivants ont \u00e9t\u00e9 publi\u00e9s par l\u2019IASB mais ne sont </span><span class=\"S4702 S2D2 S2DE S2\" id=\"t3j_171\">pas encore applicables au 30 </span><span class=\"S621C S2D2 S2DE S2\" id=\"t3k_171\">septembre 2023 </span><span class=\"S621D S2D2 S2DE S2\" id=\"t3l_171\">: </span><span class=\"S621E S2D2 S2DE S2\" id=\"t3m_171\">amendement \u00e0 IAS </span><span class=\"S621F S2D2 S2DE S2\" id=\"t3n_171\">1 \u00ab </span><span class=\"S6220 S2D2 S2DE S2\" id=\"t3o_171\">Informations \u00e0 fournir sur les m\u00e9thodes </span><span class=\"S6221 S2DB S2DE S2\" id=\"t3p_171\">E </span><span class=\"S6222 S2D2 S2DE S2\" id=\"t3q_171\">comptables </span><span class=\"S6223 S2D2 S2DE S2\" id=\"t3r_171\">\u00bb </span><span class=\"S6224 S2D2 S2DE S2\" id=\"t3s_171\">; </span><span class=\"S6225 S2D2 S2DE S2\" id=\"t3t_171\">amendement \u00e0 IAS </span><span class=\"S6226 S2D2 S2DE S2\" id=\"t3u_171\">1 \u00ab </span><span class=\"S6227 S2D2 S2DE S2\" id=\"t3v_171\">Pr\u00e9sentation des \u00e9tats financiers \u2013 </span><span class=\"S6228 S2DB S2DE S2\" id=\"t3w_171\">E </span><span class=\"S6229 S2D2 S2DE S2\" id=\"t3x_171\">Classement des passifs en tant que passifs courants ou non </span><span class=\"S622A S2D2 S2DE S2\" id=\"t3y_171\">courants </span><span class=\"S622B S2D2 S2DE S2\" id=\"t3z_171\">\u00bb </span><span class=\"S622C S2D2 S2DE S2\" id=\"t40_171\">; </span><span class=\"S622D S2D2 S2DE S2\" id=\"t41_171\">amendement \u00e0 IAS </span><span class=\"S622E S2D2 S2DE S2\" id=\"t42_171\">8 \u00ab </span><span class=\"S622F S2D2 S2DE S2\" id=\"t43_171\">D\u00e9finition d\u2019une estimation comptable </span><span class=\"S6230 S2D2 S2DE S2\" id=\"t44_171\">\u00bb </span><span class=\"S6231 S2D2 S2DE S2\" id=\"t45_171\">; </span><span class=\"S6232 S2DB S2DE S2\" id=\"t46_171\">E </span><span class=\"S6233 S2D2 S2DE S2\" id=\"t47_171\">amendement \u00e0 IAS </span><span class=\"S6234 S2D2 S2DE S2\" id=\"t48_171\">12 \u00ab </span><span class=\"S6235 S2D2 S2DE S2\" id=\"t49_171\">Imp\u00f4ts diff\u00e9r\u00e9s relatifs \u00e0 des actifs et </span><span class=\"S6236 S2DB S2DE S2\" id=\"t4a_171\">E </span><span class=\"S3A09 S2D2 S2DE S2\" id=\"t4b_171\">passifs r\u00e9sultat d\u2019une m\u00eame transaction </span><span class=\"S6237 S2D2 S2DE S2\" id=\"t4c_171\">\u00bb </span><span class=\"S6238 S2D2 S2DE S2\" id=\"t4d_171\">; </span><span class=\"S6239 S2D2 S2DE S2\" id=\"t4e_171\">IFRS </span><span class=\"S623A S2D2 S2DE S2\" id=\"t4f_171\">17 \u00ab </span><span class=\"S623B S2D2 S2DE S2\" id=\"t4g_171\">Contrats d\u2019assurance \u2013 Principe de comptabilisation, </span><span class=\"S623C S2DB S2DE S2\" id=\"t4h_171\">E </span><span class=\"S623D S2D2 S2DE S2\" id=\"t4i_171\">\u00e9valuation, pr\u00e9sentation </span><span class=\"S623E S2D2 S2DE S2\" id=\"t4j_171\">\u00bb. </span><span class=\"S623F S2D2 S2DE S2\" id=\"t4k_171\">L\u2019analyse de ces amendements est en cours. \u00c0 date d\u2019arr\u00eat\u00e9 des </span><span class=\"S6240 S2D2 S2DE S2\" id=\"t4l_171\">comptes, les impacts potentiels de ces amendements dans les </span><span class=\"S1E85 S2D2 S2DE S2\" id=\"t4m_171\">comptes du Groupe ne sont pas connus. </span><span class=\"S6241 S2D8 S2\" id=\"t4n_171\">1.4 \u2013 Principe de pr\u00e9paration </span><span class=\"S6242 S2D8 S2\" id=\"t4o_171\">et </span><span class=\"S6243 S2D8 S2\" id=\"t4p_171\">de </span><span class=\"S6244 S2D8 S2\" id=\"t4q_171\">pr\u00e9sentation des comptes </span><span class=\"S6245 S2D2 S2DE S2\" id=\"t4r_171\">Les comptes des soci\u00e9t\u00e9s consolid\u00e9es, \u00e9tablis selon les r\u00e8gles </span><span class=\"S6246 S2D2 S2DE S2\" id=\"t4s_171\">comptables en vigueur dans leurs pays respectifs, sont retrait\u00e9s afin </span><span class=\"S6247 S2D2 S2DE S2\" id=\"t4t_171\">d\u2019\u00eatre en conformit\u00e9 avec les principes comptables du Groupe. </span><span class=\"S6248 S2D2 S2DE S2\" id=\"t4u_171\">Toutes les soci\u00e9t\u00e9s consolid\u00e9es par int\u00e9gration globale le sont de </span><span class=\"S6249 S2D2 S2DE S2\" id=\"t4v_171\">mani\u00e8re r\u00e9currente sur la base de comptes annuels ou de situations </span><span class=\"S624A S2D2 S2DE S2\" id=\"t4w_171\">arr\u00eat\u00e9s \u00e0 la date de cl\u00f4ture de l\u2019entreprise consolidante, soit le </span><span class=\"SDAC S2D2 S2DE S2\" id=\"t4x_171\">30 </span><span class=\"S624B S2D2 S2DE S2\" id=\"t4y_171\">septembre. </span><span class=\"S624C S2D2 S2DE S2\" id=\"t4z_171\">Les comptes consolid\u00e9s du Groupe ont \u00e9t\u00e9 \u00e9tablis selon le principe </span><span class=\"S624D S2D2 S2DE S2\" id=\"t50_171\">du co\u00fbt historique, \u00e0 l\u2019exception des actifs et des passifs suivants </span><span class=\"S624E S2D2 S2DE S2\" id=\"t51_171\">qui, lorsqu\u2019ils sont pr\u00e9sents \u00e0 la cl\u00f4ture, sont enregistr\u00e9s \u00e0 leur juste </span><span class=\"S624F S2D2 S2DE S2\" id=\"t52_171\">valeur </span><span class=\"S6250 S2D2 S2DE S2\" id=\"t53_171\">: les instruments d\u00e9riv\u00e9s, les instruments de dette ne </span><span class=\"S6251 S2D2 S2DE S2\" id=\"t54_171\">r\u00e9pondant pas \u00e0 la d\u00e9finition de \u00ab </span><span class=\"S6252 S2D2 S2DE S2\" id=\"t55_171\">pr\u00eat basique </span><span class=\"S6253 S2D2 S2DE S2\" id=\"t56_171\">\u00bb d\u00e9finie par la </span><span class=\"S6254 S2D2 S2DE S2\" id=\"t57_171\">norme IFRS </span><span class=\"S6255 S2D2 S2DE S2\" id=\"t58_171\">9 et placements dans les instruments de capitaux </span><span class=\"S6256 S2D2 S2DE S2\" id=\"t59_171\">propres. A compter de la cl\u00f4ture au 30 septembre 2023, la valeur </span><span class=\"S6257 S2D2 S2DE S2\" id=\"t5a_171\">comptable des actifs et des passifs qui font l\u2019objet de couverture de </span><span class=\"S6258 S2D2 S2DE S2\" id=\"t5b_171\">juste valeur est ajust\u00e9e pour tenir compte des variations de juste </span><span class=\"S6259 S2D2 S2DE S2\" id=\"t5c_171\">valeur attribuable aux risques couverts. </span><span class=\"S625D S2D2 S2DE S2\" id=\"t7_172\">Comme le permet la norme IAS </span><span class=\"S625E S2D2 S2DE S2\" id=\"t8_172\">1 \u00ab </span><span class=\"S625F S2D2 S2DE S2\" id=\"t9_172\">Pr\u00e9sentation des \u00e9tats </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"ta_172\">financiers </span><span class=\"S6260 S2D2 S2DE S2\" id=\"tb_172\">\u00bb, le Groupe pr\u00e9sente le compte de r\u00e9sultat par nature. </span><span class=\"S6261 S2D2 S2DE S2\" id=\"tc_172\">La pr\u00e9sentation du r\u00e9sultat op\u00e9rationnel comprend un poste </span><span class=\"S6262 S2D2 S2DE S2\" id=\"td_172\">\u00ab </span><span class=\"S6263 S2D2 S2DE S2\" id=\"te_172\">Autres charges et produits op\u00e9rationnels </span><span class=\"S6264 S2D2 S2DE S2\" id=\"tf_172\">\u00bb </span><span class=\"S6265 S2D2 S2DE S2\" id=\"tg_172\">qui int\u00e8gre des </span><span class=\"S6266 S2D2 S2DE S2\" id=\"th_172\">\u00e9l\u00e9ments non r\u00e9currents tels que des r\u00e9sultats de cessions, des </span><span class=\"S5E66 S2D2 S2DE S2\" id=\"ti_172\">charges de restructuration et des pertes de valeur. </span><span class=\"S6267 S2D2 S2DE S2\" id=\"tj_172\">Les postes du bilan sont pr\u00e9sent\u00e9s suivant la classification \u00ab </span><span class=\"S6268 S2D2 S2DE S2\" id=\"tk_172\">actifs </span><span class=\"S6269 S2D2 S2DE S2\" id=\"tl_172\">courants et non courants </span><span class=\"S626A S2D2 S2DE S2\" id=\"tm_172\">\u00bb, \u00ab </span><span class=\"S626B S2D2 S2DE S2\" id=\"tn_172\">passifs courants et non courants </span><span class=\"S626C S2D2 S2DE S2\" id=\"to_172\">\u00bb. </span><span class=\"S626D S2D2 S2DE S2\" id=\"tp_172\">Les actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s ou consomm\u00e9s au cours du cycle </span><span class=\"S626E S2D2 S2DE S2\" id=\"tq_172\">d\u2019exploitation normal du Groupe ainsi que la tr\u00e9sorerie et les </span><span class=\"S626F S2D2 S2DE S2\" id=\"tr_172\">\u00e9quivalents de tr\u00e9sorerie constituent les actifs courants du Groupe. </span><span class=\"S6270 S2D2 S2DE S2\" id=\"ts_172\">Les autres actifs constituent les actifs non courants. Les dettes dont </span><span class=\"S6271 S2D2 S2DE S2\" id=\"tt_172\">l\u2019\u00e9ch\u00e9ance intervient au cours du cycle d\u2019exploitation normal du </span><span class=\"S6272 S2D2 S2DE S2\" id=\"tu_172\">Groupe ou dans les douze mois suivant la cl\u00f4ture de l\u2019exercice </span><span class=\"S6273 S2D2 S2DE S2\" id=\"tv_172\">constituent des dettes courantes. Les autres dettes sont non </span><span class=\"S2B6C S2D2 S2DE S2\" id=\"tw_172\">courantes. </span><span class=\"S6274 S2D2 S2DE S2\" id=\"tx_172\">La m\u00e9thode de pr\u00e9sentation du tableau des flux de tr\u00e9sorerie est </span><span class=\"S267C S2D2 S2DE S2\" id=\"ty_172\">celle de la m\u00e9thode indirecte. </span><span class=\"S6275 S2D8 S2\" id=\"tz_172\">1.5 \u2013 Recours \u00e0 des estimations </span><span class=\"SDF3 S2D2 S2DE S2\" id=\"t10_172\">L\u2019\u00e9tablissement </span><span class=\"S6276 S2D2 S2DE S2\" id=\"t11_172\">des </span><span class=\"S6277 S2D2 S2DE S2\" id=\"t12_172\">comptes </span><span class=\"S6278 S2D2 S2DE S2\" id=\"t13_172\">consolid\u00e9s, </span><span class=\"S6279 S2D2 S2DE S2\" id=\"t14_172\">conform\u00e9ment </span><span class=\"S627A S2D2 S2DE S2\" id=\"t15_172\">aux </span><span class=\"S627B S2D2 S2DE S2\" id=\"t16_172\">principes comptables internationaux, n\u00e9cessite la prise en compte, </span><span class=\"S627C S2D2 S2DE S2\" id=\"t17_172\">par la Direction du Groupe, d\u2019un certain nombre d\u2019estimations et </span><span class=\"S627D S2D2 S2DE S2\" id=\"t18_172\">hypoth\u00e8ses qui ont une incidence sur les montants d\u2019actifs et de </span><span class=\"S627E S2D2 S2DE S2\" id=\"t19_172\">passifs et sur les charges et produits du compte de r\u00e9sultat, ainsi </span><span class=\"S3C58 S2D2 S2DE S2\" id=\"t1a_172\">que sur les actifs et passifs \u00e9ventuels mentionn\u00e9s en annexe. </span><span class=\"S627F S2D2 S2DE S2\" id=\"t1b_172\">Les </span><span class=\"S6280 S2D2 S2DE S2\" id=\"t1c_172\">principales </span><span class=\"S6281 S2D2 S2DE S2\" id=\"t1d_172\">estimations </span><span class=\"S6282 S2D2 S2DE S2\" id=\"t1e_172\">faites </span><span class=\"S6283 S2D2 S2DE S2\" id=\"t1f_172\">par </span><span class=\"S6284 S2D2 S2DE S2\" id=\"t1g_172\">la </span><span class=\"S6285 S2D2 S2DE S2\" id=\"t1h_172\">Direction </span><span class=\"S6286 S2D2 S2DE S2\" id=\"t1i_172\">pour </span><span class=\"S6287 S2D2 S2DE S2\" id=\"t1j_172\">l\u2019\u00e9tablissement des \u00e9tats financiers portent sur les hypoth\u00e8ses de </span><span class=\"S6288 S2D2 S2DE S2\" id=\"t1k_172\">recouvrabilit\u00e9 des d\u00e9ficits fiscaux, la d\u00e9termination de la valeur </span><span class=\"S6289 S2D2 S2DE S2\" id=\"t1l_172\">d\u2019entr\u00e9e des actifs et passifs dans le cadre du rachat des parts </span><span class=\"S628A S2D2 S2DE S2\" id=\"t1m_172\">r\u00e9siduelles des soci\u00e9t\u00e9s du p\u00f4le Villages Nature </span><span class=\"S628B S2D5 S2DE S2\" id=\"t1n_172\">\u00ae </span><span class=\"S628C S2D2 S2DE S2\" id=\"t1o_172\">, le calcul de la </span><span class=\"S628D S2D2 S2DE S2\" id=\"t1p_172\">valeur des actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s au sens de la norme IFRS </span><span class=\"S628E S2D2 S2DE S2\" id=\"t1q_172\">5, la </span><span class=\"S3445 S2D2 S2DE S2\" id=\"t1r_172\">valorisation </span><span class=\"S628F S2D2 S2DE S2\" id=\"t1s_172\">des </span><span class=\"S6290 S2DC S2DE S2\" id=\"t1t_172\">goodwill</span><span class=\"S6291 S2D2 S2DE S2\" id=\"t1u_172\">, </span><span class=\"S6292 S2D2 S2DE S2\" id=\"t1v_172\">les </span><span class=\"S6293 S2D2 S2DE S2\" id=\"t1w_172\">dur\u00e9es </span><span class=\"S6294 S2D2 S2DE S2\" id=\"t1x_172\">d\u2019utilit\u00e9 </span><span class=\"S6295 S2D2 S2DE S2\" id=\"t1y_172\">des </span><span class=\"S6296 S2D2 S2DE S2\" id=\"t1z_172\">actifs </span><span class=\"S6297 S2D2 S2DE S2\" id=\"t20_172\">op\u00e9rationnels, corporels et incorporels, ainsi que sur la valorisation </span><span class=\"S6298 S2D2 S2DE S2\" id=\"t21_172\">des droits d\u2019utilisation li\u00e9s aux contrats de location trait\u00e9s </span><span class=\"S30F4 S2D2 S2DE S2\" id=\"t22_172\">conform\u00e9ment \u00e0 la norme IFRS </span><span class=\"S6299 S2D2 S2DE S2\" id=\"t23_172\">16 (cf. </span><span class=\"S629A S2D2 S2DE S2\" id=\"t24_172\">\u00a71.15). </span><span class=\"S629B S2D2 S2DE S2\" id=\"t25_172\">Ces estimations sont \u00e9labor\u00e9es en fonction des informations </span><span class=\"S629C S2D2 S2DE S2\" id=\"t26_172\">disponibles lors de leur \u00e9tablissement. Il est possible que les </span><span class=\"S629D S2D2 S2DE S2\" id=\"t27_172\">montants effectifs se r\u00e9v\u00e8lent ult\u00e9rieurement diff\u00e9rents des </span><span class=\"S629E S2D2 S2DE S2\" id=\"t28_172\">estimations et hypoth\u00e8ses retenues dans le cadre de la pr\u00e9paration </span><span class=\"S2C21 S2D2 S2DE S2\" id=\"t29_172\">des \u00e9tats financiers pr\u00e9sent\u00e9s. </span><span class=\"S629F S2D8 S2\" id=\"t2a_172\">1.6 \u2013 P\u00e9rim\u00e8tre et m\u00e9thodes </span><span class=\"S62A0 S2D8 S2\" id=\"t2b_172\">de </span><span class=\"S62A1 S2D8 S2\" id=\"t2c_172\">consolidation </span><span class=\"S1F4E S2D2 S2DE S2\" id=\"t2d_172\">Sont consolid\u00e9s </span><span class=\"S62A2 S2D2 S2DE S2\" id=\"t2e_172\">: </span><span class=\"S62A3 S2D2 S2DE S2\" id=\"t2f_172\">par int\u00e9gration globale, toutes les soci\u00e9t\u00e9s dans lesquelles le </span><span class=\"S62A4 S2DB S2DE S2\" id=\"t2g_172\">E </span><span class=\"S62A5 S2D2 S2DE S2\" id=\"t2h_172\">Groupe exerce directement ou indirectement un contr\u00f4le exclusif </span><span class=\"S62A6 S2D2 S2DE S2\" id=\"t2i_172\">en droit </span><span class=\"S62A7 S2D2 S2DE S2\" id=\"t2j_172\">; </span><span class=\"S62A8 S2D2 S2DE S2\" id=\"t2k_172\">par mise en \u00e9quivalence, les coentreprises (soci\u00e9t\u00e9s exploit\u00e9es en </span><span class=\"S62A9 S2DB S2DE S2\" id=\"t2l_172\">E </span><span class=\"S62AA S2D2 S2DE S2\" id=\"t2m_172\">commun dans le cadre d\u2019un contr\u00f4le conjoint), ainsi que les titres </span><span class=\"S62AB S2D2 S2DE S2\" id=\"t2n_172\">des soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou </span><span class=\"S62AC S2D2 S2DE S2\" id=\"t2o_172\">indirectement une influence notable sans toutefois exercer le </span><span class=\"S62AD S2D2 S2DE S2\" id=\"t2p_172\">contr\u00f4le. Cette influence est pr\u00e9sum\u00e9e lorsque le Groupe d\u00e9tient </span><span class=\"S62AE S2D2 S2DE S2\" id=\"t2q_172\">plus de 20 </span><span class=\"S62AF S2D2 S2DE S2\" id=\"t2r_172\">% des droits de vote. </span><span class=\"S62B0 S2D2 S2DE S2\" id=\"t2s_172\">La m\u00e9thode de la mise en \u00e9quivalence pr\u00e9voit que la participation </span><span class=\"S62B1 S2D2 S2DE S2\" id=\"t2t_172\">dans une entreprise associ\u00e9e ou une coentreprise soit initialement </span><span class=\"S62B2 S2D2 S2DE S2\" id=\"t2u_172\">comptabilis\u00e9e au co\u00fbt d\u2019acquisition, puis ajust\u00e9e ult\u00e9rieurement de </span><span class=\"S62B3 S2D2 S2DE S2\" id=\"t2v_172\">la part du groupe dans le r\u00e9sultat et les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S62B4 S2D2 S2DE S2\" id=\"t2w_172\">global de l\u2019entreprise associ\u00e9e ou de la coentreprise. </span><span class=\"S62B5 S2D2 S2DE S2\" id=\"t2x_172\">Les quotes-parts de r\u00e9sultat net de ces entit\u00e9s sont int\u00e9gr\u00e9es dans </span><span class=\"S62B6 S2D2 S2DE S2\" id=\"t2y_172\">le compte de r\u00e9sultat consolid\u00e9 du Groupe, sur une ligne sp\u00e9cifique </span><span class=\"S62B7 S2D2 S2DE S2\" id=\"t2z_172\">intitul\u00e9e \u00ab </span><span class=\"S62B8 S2D2 S2DE S2\" id=\"t30_172\">Quote-part dans les r\u00e9sultats des soci\u00e9t\u00e9s mises en </span><span class=\"S91E S2D2 S2DE S2\" id=\"t31_172\">\u00e9quivalence </span><span class=\"S62B9 S2D2 S2DE S2\" id=\"t32_172\">\u00bb. </span><span class=\"S62BA S2D2 S2DE S2\" id=\"t33_172\">Les r\u00e9sultats des soci\u00e9t\u00e9s acquises au cours de la p\u00e9riode sont </span><span class=\"S62BB S2D2 S2DE S2\" id=\"t34_172\">consolid\u00e9s \u00e0 compter de la date \u00e0 laquelle le contr\u00f4le (exclusif ou </span><span class=\"S62BC S2D2 S2DE S2\" id=\"t35_172\">conjoint) ou l\u2019influence notable sont exerc\u00e9s. Les r\u00e9sultats des </span><span class=\"S62BD S2D2 S2DE S2\" id=\"t36_172\">soci\u00e9t\u00e9s c\u00e9d\u00e9es au cours de l\u2019exercice sont consolid\u00e9s jusqu\u2019\u00e0 la </span><span class=\"S1DAD S2D2 S2DE S2\" id=\"t37_172\">date de leur perte de contr\u00f4le ou d\u2019influence notable. </span><span class=\"S62BE S2D8 S2\" id=\"t38_172\">1.7 \u2013 M\u00e9thodes de conversion </span><span class=\"S62BF S62F5 S2\" id=\"t39_172\">Conversion des transactions libell\u00e9es en devises </span><span class=\"S62C0 S2D2 S2DE S2\" id=\"t3a_172\">La monnaie fonctionnelle d\u2019une soci\u00e9t\u00e9 est la monnaie de </span><span class=\"S62C1 S2D2 S2DE S2\" id=\"t3b_172\">l\u2019environnement \u00e9conomique principal dans lequel op\u00e8re la Soci\u00e9t\u00e9. </span><span class=\"S62C2 S2D2 S2DE S2\" id=\"t3c_172\">Les transactions r\u00e9alis\u00e9es dans une devise autre que la monnaie </span><span class=\"S62C3 S2D2 S2DE S2\" id=\"t3d_172\">fonctionnelle sont converties au cours de change en vigueur au </span><span class=\"S62C4 S2D2 S2DE S2\" id=\"t3e_172\">moment de la transaction. \u00c0 la cl\u00f4ture, les cr\u00e9ances et les dettes </span><span class=\"S62C5 S2D2 S2DE S2\" id=\"t3f_172\">correspondantes sont converties dans la monnaie fonctionnelle au </span><span class=\"S62C6 S2D2 S2DE S2\" id=\"t3g_172\">taux de change en vigueur \u00e0 la date de cl\u00f4ture. Les diff\u00e9rences de </span><span class=\"S10E2 S2D2 S2DE S2\" id=\"t3h_172\">change qui en r\u00e9sultent sont comptabilis\u00e9es en r\u00e9sultat. </span><span class=\"S62C7 S62F5 S2\" id=\"t3i_172\">Conversion des \u00e9tats financiers \u00e9tablis </span><span class=\"S62C8 S62F5 S2\" id=\"t3j_172\">en </span><span class=\"S62C9 S62F5 S2\" id=\"t3k_172\">devises </span><span class=\"S62CA S62F5 S2\" id=\"t3l_172\">\u00e9trang\u00e8res </span><span class=\"S62CB S2D2 S2DE S2\" id=\"t3m_172\">Le bilan des soci\u00e9t\u00e9s dont la monnaie fonctionnelle n\u2019est pas l\u2019euro </span><span class=\"S62CC S2D2 S2DE S2\" id=\"t3n_172\">est converti en euro au taux de change de cl\u00f4ture et leur compte de </span><span class=\"S78F S2D2 S2DE S2\" id=\"t3o_172\">r\u00e9sultat au taux de change moyen de l\u2019exercice. </span><span class=\"S62CD S2D2 S2DE S2\" id=\"t3p_172\">Les diff\u00e9rences de conversion en r\u00e9sultant figurent dans les </span><span class=\"S62CE S2D2 S2DE S2\" id=\"t3q_172\">capitaux propres et seront comptabilis\u00e9es au compte de r\u00e9sultat de </span><span class=\"S3DDC S2D2 S2DE S2\" id=\"t3r_172\">l\u2019exercice durant lequel le contr\u00f4le de l\u2019activit\u00e9 sera perdu. </span><span class=\"S62CF S2D8 S2\" id=\"t3s_172\">1.8 \u2013 Regroupement d\u2019entreprises </span><span class=\"S1E7E S62F5 S2\" id=\"t3t_172\">Co\u00fbt d\u2019acquisition des titres </span><span class=\"S62D0 S2D2 S2DE S2\" id=\"t3u_172\">Le co\u00fbt d\u2019acquisition des titres est \u00e9gal \u00e0 la juste valeur des actifs </span><span class=\"S62D1 S2D2 S2DE S2\" id=\"t3v_172\">remis et des passifs encourus ou assum\u00e9s ainsi que des </span><span class=\"S62D2 S2D2 S2DE S2\" id=\"t3w_172\">instruments de capitaux propres \u00e9mis par l\u2019acqu\u00e9reur \u00e0 la date de </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t3x_172\">l\u2019acquisition. </span><span class=\"S62D3 S2D2 S2DE S2\" id=\"t3y_172\">Les frais directement attribuables \u00e0 l\u2019acquisition sont comptabilis\u00e9s </span><span class=\"S62D4 S2D2 S2DE S2\" id=\"t3z_172\">en autres charges op\u00e9rationnelles au cours de la p\u00e9riode pendant </span><span class=\"S62D5 S2D2 S2DE S2\" id=\"t40_172\">laquelle ils sont encourus. </span><span class=\"S62D6 S2D2 S2DE S2\" id=\"t41_172\">Les </span><span class=\"S62D7 S2D2 S2DE S2\" id=\"t42_172\">compl\u00e9ments </span><span class=\"S62D8 S2D2 S2DE S2\" id=\"t43_172\">de </span><span class=\"S62D9 S2D2 S2DE S2\" id=\"t44_172\">prix </span><span class=\"S62DA S2D2 S2DE S2\" id=\"t45_172\">sont </span><span class=\"S62DB S2D2 S2DE S2\" id=\"t46_172\">comptabilis\u00e9s, </span><span class=\"S62DC S2D2 S2DE S2\" id=\"t47_172\">d\u00e8s </span><span class=\"S62DD S2D2 S2DE S2\" id=\"t48_172\">la </span><span class=\"S62DE S2D2 S2DE S2\" id=\"t49_172\">date </span><span class=\"S62DF S2D2 S2DE S2\" id=\"t4a_172\">d\u2019acquisition, quelle que soit leur probabilit\u00e9 de paiement, sur la </span><span class=\"S62E0 S2D2 S2DE S2\" id=\"t4b_172\">base </span><span class=\"S62E1 S2D2 S2DE S2\" id=\"t4c_172\">de </span><span class=\"S62E2 S2D2 S2DE S2\" id=\"t4d_172\">leur </span><span class=\"S62E3 S2D2 S2DE S2\" id=\"t4e_172\">juste </span><span class=\"S62E4 S2D2 S2DE S2\" id=\"t4f_172\">valeur. </span><span class=\"S62E5 S2D2 S2DE S2\" id=\"t4g_172\">Les </span><span class=\"S62E6 S2D2 S2DE S2\" id=\"t4h_172\">ajustements </span><span class=\"S62E7 S2D2 S2DE S2\" id=\"t4i_172\">ult\u00e9rieurs </span><span class=\"S62E8 S2D2 S2DE S2\" id=\"t4j_172\">des </span><span class=\"S1B9D S2D2 S2DE S2\" id=\"t4k_172\">compl\u00e9ments de prix sont comptabilis\u00e9s en r\u00e9sultat. </span><span class=\"S62E9 S62F5 S2\" id=\"t4l_172\">Actifs et passifs identifiables </span><span class=\"S62EA S62F5 S2\" id=\"t4m_172\">et </span><span class=\"S62EB S62F5 S2\" id=\"t4n_172\">\u00e9cart </span><span class=\"S62EC S62F5 S2\" id=\"t4o_172\">d\u2019acquisition </span><span class=\"S62ED S2D2 S2DE S2\" id=\"t4p_172\">Lors de leur entr\u00e9e dans le Groupe, les actifs et les passifs </span><span class=\"S62EE S2D2 S2DE S2\" id=\"t4q_172\">susceptibles d\u2019\u00eatre \u00e9valu\u00e9s s\u00e9par\u00e9ment sont inscrits au bilan </span><span class=\"S62EF S2D2 S2DE S2\" id=\"t4r_172\">consolid\u00e9 \u00e0 leur juste valeur. Les actifs destin\u00e9s \u00e0 \u00eatre revendus </span><span class=\"S62F0 S2D2 S2DE S2\" id=\"t4s_172\">sont \u00e9valu\u00e9s \u00e0 leur juste valeur nette du montant des co\u00fbts de </span><span class=\"S62F1 S2D2 S2DE S2\" id=\"t4t_172\">cession. Les biens destin\u00e9s \u00e0 l\u2019exploitation sont \u00e9valu\u00e9s \u00e0 leur juste </span><span class=\"S287B S2D2 S2DE S2\" id=\"t4u_172\">valeur. </span><span class=\"S62F2 S2D2 S2DE S2\" id=\"t4v_172\">La juste valeur des marques, en tant qu\u2019\u00e9l\u00e9ments incorporels </span><span class=\"S62F3 S2D2 S2DE S2\" id=\"t4w_172\">identifiables de l\u2019actif, est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence aux m\u00e9thodes </span><span class=\"S62F4 S2D2 S2DE S2\" id=\"t4x_172\">multicrit\u00e8res g\u00e9n\u00e9ralement admises en la mati\u00e8re (m\u00e9thode des </span><span class=\"S556F S2D2 S2DE S2\" id=\"t4y_172\">redevances, m\u00e9thode du surprofit et approche par les co\u00fbts). </span><span class=\"S62F6 S2D2 S2DE S2\" id=\"t7_173\">Le montant r\u00e9sultant de l\u2019\u00e9valuation des actifs identifiables </span><span class=\"S62F7 S2D2 S2DE S2\" id=\"t8_173\">constitue leur nouvelle valeur brute. Celle-ci sert de base aux calculs </span><span class=\"S62F8 S2D2 S2DE S2\" id=\"t9_173\">ult\u00e9rieurs des plus ou moins-values en cas de cession, ainsi que des </span><span class=\"S62F9 S2D2 S2DE S2\" id=\"ta_173\">dotations aux amortissements et aux provisions pour perte de </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tb_173\">valeur. </span><span class=\"S2101 S2D2 S2DE S2\" id=\"tc_173\">L\u2019\u00e9cart d\u2019acquisition repr\u00e9sente tout exc\u00e9dent de la somme de la </span><span class=\"S62FA S2D2 S2DE S2\" id=\"td_173\">contrepartie transf\u00e9r\u00e9e et le cas \u00e9ch\u00e9ant de la valeur des </span><span class=\"S3A29 S2D2 S2DE S2\" id=\"te_173\">\u00ab </span><span class=\"S62FB S2D2 S2DE S2\" id=\"tf_173\">participations ne donnant pas le contr\u00f4le </span><span class=\"S62FC S2D2 S2DE S2\" id=\"tg_173\">\u00bb sur la juste valeur </span><span class=\"S62FD S2D2 S2DE S2\" id=\"th_173\">nette des actifs et passifs identifiables de l\u2019entreprise acquise. En </span><span class=\"S62FE S2D2 S2DE S2\" id=\"ti_173\">fonction de l\u2019option retenue pour la valorisation de ces int\u00e9r\u00eats lors </span><span class=\"S62FF S2D2 S2DE S2\" id=\"tj_173\">de la prise de contr\u00f4le (juste valeur ou quote-part de l\u2019actif net </span><span class=\"S6300 S2D2 S2DE S2\" id=\"tk_173\">acquis), l\u2019\u00e9cart d\u2019acquisition reconnu repr\u00e9sente soit la quote-part </span><span class=\"S6301 S2D2 S2DE S2\" id=\"tl_173\">acquise par le Groupe (\u00e9cart d\u2019acquisition partiel) soit la part du </span><span class=\"S6302 S2D2 S2DE S2\" id=\"tm_173\">groupe et la part des participations ne donnant pas le contr\u00f4le </span><span class=\"S2B65 S2D2 S2DE S2\" id=\"tn_173\">(\u00e9cart d\u2019acquisition complet). </span><span class=\"S6303 S2D2 S2DE S2\" id=\"to_173\">Si la diff\u00e9rence est positive, elle est enregistr\u00e9e sous la rubrique </span><span class=\"S6304 S2D2 S2DE S2\" id=\"tp_173\">\u00ab </span><span class=\"S6305 S2D2 S2DE S2\" id=\"tq_173\">\u00c9carts d\u2019acquisition </span><span class=\"S6306 S2D2 S2DE S2\" id=\"tr_173\">\u00bb pour les soci\u00e9t\u00e9s consolid\u00e9es par </span><span class=\"S6307 S2D2 S2DE S2\" id=\"ts_173\">int\u00e9gration globale et dans le poste \u00ab </span><span class=\"S6308 S2D2 S2DE S2\" id=\"tt_173\">Titres mis en \u00e9quivalence </span><span class=\"S6309 S2D2 S2DE S2\" id=\"tu_173\">\u00bb </span><span class=\"S630A S2D2 S2DE S2\" id=\"tv_173\">pour les co-entreprises ou les soci\u00e9t\u00e9s dans lesquelles le Groupe </span><span class=\"S630B S2D2 S2DE S2\" id=\"tw_173\">exerce une influence notable. Si la diff\u00e9rence est n\u00e9gative, elle est </span><span class=\"S630C S2D2 S2DE S2\" id=\"tx_173\">enregistr\u00e9e directement en r\u00e9sultat (r\u00e9sultat non courant). </span><span class=\"S630D S2D2 S2DE S2\" id=\"ty_173\">Si de nouvelles informations conduisent, dans un d\u00e9lai de douze </span><span class=\"S630E S2D2 S2DE S2\" id=\"tz_173\">mois qui suit la date d\u2019acquisition, \u00e0 une nouvelle appr\u00e9ciation des </span><span class=\"S630F S2D2 S2DE S2\" id=\"t10_173\">justes valeurs des actifs et des passifs lors de leur entr\u00e9e dans le </span><span class=\"S5BD4 S2D2 S2DE S2\" id=\"t11_173\">bilan </span><span class=\"S6310 S2D2 S2DE S2\" id=\"t12_173\">consolid\u00e9, </span><span class=\"S6311 S2D2 S2DE S2\" id=\"t13_173\">celles-ci </span><span class=\"S6312 S2D2 S2DE S2\" id=\"t14_173\">sont </span><span class=\"S6313 S2D2 S2DE S2\" id=\"t15_173\">modifi\u00e9es. </span><span class=\"S6314 S2D2 S2DE S2\" id=\"t16_173\">Il </span><span class=\"S6315 S2D2 S2DE S2\" id=\"t17_173\">en </span><span class=\"S6316 S2D2 S2DE S2\" id=\"t18_173\">d\u00e9coule </span><span class=\"S6317 S2D2 S2DE S2\" id=\"t19_173\">automatiquement une modification de la valeur brute de l\u2019\u00e9cart </span><span class=\"S4A3B S2D2 S2DE S2\" id=\"t1a_173\">d\u2019acquisition. </span><span class=\"S6318 S2D2 S2DE S2\" id=\"t1b_173\">Lorsque l\u2019acquisition d\u2019une soci\u00e9t\u00e9 s\u2019effectue par achats successifs, </span><span class=\"S6319 S2D2 S2DE S2\" id=\"t1c_173\">la participation ant\u00e9rieurement d\u00e9tenue est r\u00e9\u00e9valu\u00e9e \u00e0 la juste </span><span class=\"S631A S2D2 S2DE S2\" id=\"t1d_173\">valeur \u00e0 la date de prise de contr\u00f4le et l\u2019\u00e9cart avec la valeur nette </span><span class=\"S2CED S2D2 S2DE S2\" id=\"t1e_173\">comptable est comptabilis\u00e9 en r\u00e9sultat. </span><span class=\"S631B S62F5 S2\" id=\"t1f_173\">Engagement de rachat des participations </span><span class=\"S631C S62F5 S2\" id=\"t1g_173\">ne </span><span class=\"S631D S62F5 S2\" id=\"t1h_173\">donnant pas le contr\u00f4le </span><span class=\"S631E S2D2 S2DE S2\" id=\"t1i_173\">Lorsque le Groupe a consenti \u00e0 des actionnaires de ses filiales </span><span class=\"S631F S2D2 S2DE S2\" id=\"t1j_173\">consolid\u00e9es par int\u00e9gration globale des options d\u2019achat sur leurs </span><span class=\"S6320 S2D2 S2DE S2\" id=\"t1k_173\">participations, il anticipe cette acquisition compl\u00e9mentaire de </span><span class=\"S6321 S2D2 S2DE S2\" id=\"t1l_173\">titres. Ces engagements sont comptabilis\u00e9s en dettes financi\u00e8res </span><span class=\"S6322 S2D2 S2DE S2\" id=\"t1m_173\">pour leur valeur actualis\u00e9e du montant du rachat, avec, pour </span><span class=\"S6323 S2D2 S2DE S2\" id=\"t1n_173\">contrepartie, les participations ne donnant pas le contr\u00f4le et pour le </span><span class=\"S1139 S2D2 S2DE S2\" id=\"t1o_173\">solde, les capitaux propres. </span><span class=\"S6324 S2D8 S2\" id=\"t1p_173\">1.9 \u2013 Actifs et passifs en cours de cession </span><span class=\"S6325 S2D2 S2DE S2\" id=\"t1q_173\">Les actifs et passifs dont la cession a \u00e9t\u00e9 d\u00e9cid\u00e9e au cours de la </span><span class=\"S6326 S2D2 S2DE S2\" id=\"t1r_173\">p\u00e9riode sont pr\u00e9sent\u00e9s sur des lignes s\u00e9par\u00e9es du bilan (\u00ab </span><span class=\"S6327 S2D2 S2DE S2\" id=\"t1s_173\">Actifs </span><span class=\"S6328 S2D2 S2DE S2\" id=\"t1t_173\">destin\u00e9es \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S6329 S2D2 S2DE S2\" id=\"t1u_173\">\u00bb et \u00ab </span><span class=\"S632A S2D2 S2DE S2\" id=\"t1v_173\">Dettes li\u00e9es aux actifs destin\u00e9s \u00e0 \u00eatre </span><span class=\"S3A18 S2D2 S2DE S2\" id=\"t1w_173\">c\u00e9d\u00e9s </span><span class=\"S632B S2D2 S2DE S2\" id=\"t1x_173\">\u00bb), d\u00e8s lors qu\u2019ils sont disponibles en vue de leur vente </span><span class=\"S632C S2D2 S2DE S2\" id=\"t1y_173\">imm\u00e9diate, que celle-ci est hautement probable et que leur valeur </span><span class=\"S632D S2D2 S2DE S2\" id=\"t1z_173\">comptable sera principalement recouvr\u00e9e par leur cession plut\u00f4t </span><span class=\"S329 S2D2 S2DE S2\" id=\"t20_173\">que par leur utilisation. </span><span class=\"S632E S2D2 S2DE S2\" id=\"t21_173\">Lorsque plusieurs actifs sont destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s lors d\u2019une </span><span class=\"S632F S2D2 S2DE S2\" id=\"t22_173\">transaction unique, le groupe d\u2019actifs, et les passifs qui s\u2019y </span><span class=\"S6330 S2D2 S2DE S2\" id=\"t23_173\">rattachent, est \u00e9valu\u00e9 dans sa globalit\u00e9 au montant le plus faible </span><span class=\"S6331 S2D2 S2DE S2\" id=\"t24_173\">entre la valeur nette comptable et la juste valeur nette des co\u00fbts </span><span class=\"S6332 S2D2 S2DE S2\" id=\"t25_173\">relatifs \u00e0 la cession. Les actifs non courants class\u00e9s comme d\u00e9tenus </span><span class=\"S827 S2D2 S2DE S2\" id=\"t26_173\">pour la vente ne sont plus amortis. </span><span class=\"S6333 S2D8 S2\" id=\"t27_173\">1.10 \u2013 Tests de d\u00e9pr\u00e9ciation </span><span class=\"S6334 S2D8 S2\" id=\"t28_173\">des </span><span class=\"S6335 S2D8 S2\" id=\"t29_173\">\u00e9carts </span><span class=\"S6336 S2D8 S2\" id=\"t2a_173\">d\u2019acquisition </span><span class=\"S6337 S2D2 S2DE S2\" id=\"t2b_173\">En application des normes IFRS, les \u00e9carts d\u2019acquisition ne sont pas </span><span class=\"S6338 S2D2 S2DE S2\" id=\"t2c_173\">amortissables, mais font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s </span><span class=\"S6339 S2D2 S2DE S2\" id=\"t2d_173\">l\u2019apparition d\u2019indices de pertes de valeur, et au minimum une fois </span><span class=\"S633A S2D2 S2DE S2\" id=\"t2e_173\">par an \u00e0 la fin de l\u2019exercice, soit au 30 </span><span class=\"S633B S2D2 S2DE S2\" id=\"t2f_173\">septembre. </span><span class=\"S633C S2D2 S2DE S2\" id=\"t2g_173\">Ce test est effectu\u00e9 afin de tenir compte d\u2019\u00e9ventuelles \u00e9volutions </span><span class=\"S633D S2D2 S2DE S2\" id=\"t2h_173\">ayant pu diminuer la rentabilit\u00e9 et la valeur de ces actifs. De tels </span><span class=\"S633E S2D2 S2DE S2\" id=\"t2i_173\">\u00e9v\u00e9nements ou circonstances comprennent des changements </span><span class=\"S633F S2D2 S2DE S2\" id=\"t2j_173\">significatifs d\u00e9favorables pr\u00e9sentant un caract\u00e8re durable, affectant </span><span class=\"S6340 S2D2 S2DE S2\" id=\"t2k_173\">l\u2019environnement \u00e9conomique ou les hypoth\u00e8ses et objectifs retenus </span><span class=\"S133C S2D2 S2DE S2\" id=\"t2l_173\">\u00e0 la date de l\u2019acquisition. </span><span class=\"S6341 S2D2 S2DE S2\" id=\"t2m_173\">Les \u00e9carts d\u2019acquisition issus d\u2019un regroupement d\u2019entreprises sont </span><span class=\"S6342 S2D2 S2DE S2\" id=\"t2n_173\">affect\u00e9s aux UGT ou groupes d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des </span><span class=\"S6343 S2D2 S2DE S2\" id=\"t2o_173\">synergies du regroupement d\u2019entreprises. Les UGT contenant un </span><span class=\"S6344 S2D2 S2DE S2\" id=\"t2p_173\">\u00e9cart d\u2019acquisition et/ou des immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6345 S2D2 S2DE S2\" id=\"t2q_173\">d\u2019utilit\u00e9 ind\u00e9termin\u00e9e, telles que certaines marques, font l\u2019objet </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t2r_173\">d\u2019un test de d\u00e9pr\u00e9ciation annuel syst\u00e9matique. </span><span class=\"S6346 S2D2 S2DE S2\" id=\"t2s_173\">Ce test est r\u00e9alis\u00e9 au niveau des secteurs op\u00e9rationnels utilis\u00e9s par </span><span class=\"S1823 S2D2 S2DE S2\" id=\"t2t_173\">le Groupe pour analyser ses r\u00e9sultats dans son reporting interne. </span><span class=\"S6347 S2D2 S2DE S2\" id=\"t2u_173\">Ce test de perte de valeur consiste \u00e0 comparer la valeur recouvrable </span><span class=\"S6348 S2D2 S2DE S2\" id=\"t2v_173\">des unit\u00e9s g\u00e9n\u00e9ratrices de tr\u00e9sorerie (UGT), ou du groupe d\u2019UGT, \u00e0 la </span><span class=\"S6349 S2D2 S2DE S2\" id=\"t2w_173\">valeur nette comptable des actifs correspondants y incluant les </span><span class=\"S634A S2D2 S2DE S2\" id=\"t2x_173\">\u00e9carts d\u2019acquisition le cas \u00e9ch\u00e9ant. Par ces tests de d\u00e9pr\u00e9ciation, le </span><span class=\"S634B S2D2 S2DE S2\" id=\"t2y_173\">Groupe s\u2019assure que la valeur recouvrable des \u00e9carts d\u2019acquisition </span><span class=\"S634C S2D2 S2DE S2\" id=\"t2z_173\">n\u2019est pas inf\u00e9rieure \u00e0 leur valeur nette comptable. La valeur </span><span class=\"S634D S2D2 S2DE S2\" id=\"t30_173\">recouvrable correspond \u00e0 la valeur la plus \u00e9lev\u00e9e entre la juste </span><span class=\"SF27 S2D2 S2DE S2\" id=\"t31_173\">valeur diminu\u00e9e des co\u00fbts de vente et la valeur d\u2019utilit\u00e9. </span><span class=\"S634E S2D2 S2DE S2\" id=\"t32_173\">Dans le cas d\u2019actif devant faire l\u2019objet d\u2019une cession, la valeur </span><span class=\"S634F S2D2 S2DE S2\" id=\"t33_173\">recouvrable est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence \u00e0 la juste valeur diminu\u00e9e </span><span class=\"S63E S2D2 S2DE S2\" id=\"t34_173\">des co\u00fbts de vente. </span><span class=\"S6350 S2D2 S2DE S2\" id=\"t35_173\">La juste valeur diminu\u00e9e des co\u00fbts de vente correspond au prix de </span><span class=\"S6351 S2D2 S2DE S2\" id=\"t36_173\">vente qui pourrait \u00eatre obtenu lors d\u2019une transaction r\u00e9alis\u00e9e dans </span><span class=\"S6352 S2D2 S2DE S2\" id=\"t37_173\">des conditions de march\u00e9 normales entre des parties bien </span><span class=\"S6353 S2D2 S2DE S2\" id=\"t38_173\">inform\u00e9es et consentantes, minor\u00e9 des frais de vente et des co\u00fbts </span><span class=\"S6354 S2D2 S2DE S2\" id=\"t39_173\">de sortie de l\u2019activit\u00e9. Le prix de cession de l\u2019actif est d\u00e9termin\u00e9 par </span><span class=\"S6355 S2D2 S2DE S2\" id=\"t3a_173\">r\u00e9f\u00e9rence \u00e0 des transactions similaires r\u00e9centes ou des \u00e9valuations </span><span class=\"S6356 S2D2 S2DE S2\" id=\"t3b_173\">r\u00e9alis\u00e9es par des experts ind\u00e9pendants dans une perspective de </span><span class=\"S2A76 S2D2 S2DE S2\" id=\"t3c_173\">cession. </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span><span class=\"S6364 S2D2 S2DE S2\" id=\"t3s_173\">Une perte de valeur est comptabilis\u00e9e au compte de r\u00e9sultat si la </span><span class=\"S6365 S2D2 S2DE S2\" id=\"t3t_173\">valeur </span><span class=\"S6366 S2D2 S2DE S2\" id=\"t3u_173\">comptable </span><span class=\"S6367 S2D2 S2DE S2\" id=\"t3v_173\">de </span><span class=\"S6368 S2D2 S2DE S2\" id=\"t3w_173\">l\u2019UGT </span><span class=\"S6369 S2D2 S2DE S2\" id=\"t3x_173\">portant </span><span class=\"S636A S2D2 S2DE S2\" id=\"t3y_173\">l\u2019\u00e9cart </span><span class=\"S636B S2D2 S2DE S2\" id=\"t3z_173\">d\u2019acquisition </span><span class=\"S636C S2D2 S2DE S2\" id=\"t40_173\">est </span><span class=\"S636D S2D2 S2DE S2\" id=\"t41_173\">sup\u00e9rieure \u00e0 sa valeur recouvrable. La charge de d\u00e9pr\u00e9ciation est </span><span class=\"S636E S2D2 S2DE S2\" id=\"t42_173\">alors enregistr\u00e9e dans le poste \u00ab </span><span class=\"S636F S2D2 S2DE S2\" id=\"t43_173\">Autres charges et produits </span><span class=\"S4728 S2D2 S2DE S2\" id=\"t44_173\">op\u00e9rationnels </span><span class=\"S6370 S2D2 S2DE S2\" id=\"t45_173\">\u00bb. Les \u00e9ventuelles pertes de valeur affect\u00e9es \u00e0 un </span><span class=\"S6371 S2D2 S2DE S2\" id=\"t46_173\">\u00e9cart d\u2019acquisition ne sont pas r\u00e9versibles. </span><span class=\"S6372 S2D8 S2\" id=\"t7_174\">1.11 \u2013 Immobilisations incorporelles </span><span class=\"S6373 S2D2 S2DE S2\" id=\"t8_174\">Les immobilisations incorporelles acquises s\u00e9par\u00e9ment figurent au </span><span class=\"S21DD S2D2 S2DE S2\" id=\"t9_174\">bilan </span><span class=\"S6374 S2D2 S2DE S2\" id=\"ta_174\">\u00e0 </span><span class=\"S6375 S2D2 S2DE S2\" id=\"tb_174\">leur </span><span class=\"S6376 S2D2 S2DE S2\" id=\"tc_174\">co\u00fbt </span><span class=\"S6377 S2D2 S2DE S2\" id=\"td_174\">d\u2019acquisition </span><span class=\"S6378 S2D2 S2DE S2\" id=\"te_174\">diminu\u00e9 </span><span class=\"S6379 S2D2 S2DE S2\" id=\"tf_174\">du </span><span class=\"S637A S2D2 S2DE S2\" id=\"tg_174\">cumul </span><span class=\"S637B S2D2 S2DE S2\" id=\"th_174\">des </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ti_174\">amortissements et des \u00e9ventuelles pertes de valeur. </span><span class=\"S637C S2D2 S2DE S2\" id=\"tj_174\">Les immobilisations incorporelles acquises dans le cadre d\u2019un </span><span class=\"S637D S2D2 S2DE S2\" id=\"tk_174\">regroupement d\u2019entreprises sont enregistr\u00e9es, pour leur juste valeur </span><span class=\"S637E S2D2 S2DE S2\" id=\"tl_174\">\u00e0 la date d\u2019acquisition, s\u00e9par\u00e9ment de l\u2019\u00e9cart d\u2019acquisition si elles </span><span class=\"S637F S2D2 S2DE S2\" id=\"tm_174\">sont identifiables, c\u2019est-\u00e0-dire si elles remplissent l\u2019une des deux </span><span class=\"S1257 S2D2 S2DE S2\" id=\"tn_174\">conditions suivantes </span><span class=\"S6380 S2D2 S2DE S2\" id=\"to_174\">: </span><span class=\"S6381 S2D2 S2DE S2\" id=\"tp_174\">elles r\u00e9sultent de droits l\u00e9gaux ou contractuels </span><span class=\"S6382 S2D2 S2DE S2\" id=\"tq_174\">; ou </span><span class=\"S5D6 S2DB S2DE S2\" id=\"tr_174\">E </span><span class=\"S3B3 S2D2 S2DE S2\" id=\"ts_174\">elles sont s\u00e9parables de l\u2019entit\u00e9 acquise. </span><span class=\"S5CB1 S2DB S2DE S2\" id=\"tt_174\">E </span><span class=\"S5E84 S2D2 S2DE S2\" id=\"tu_174\">Elles correspondent essentiellement aux marques. </span><span class=\"S2896 S2D2 S2DE S2\" id=\"tv_174\">Les immobilisations incorporelles comprennent </span><span class=\"S6383 S2D2 S2DE S2\" id=\"tw_174\">: </span><span class=\"S6384 S2D2 S2DE S2\" id=\"tx_174\">les marques qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6385 S2DB S2DE S2\" id=\"ty_174\">E </span><span class=\"S6386 S2D2 S2DE S2\" id=\"tz_174\">de vie ind\u00e9finie, le Groupe ayant jug\u00e9 qu\u2019il n\u2019existait pas de limite </span><span class=\"S6387 S2D2 S2DE S2\" id=\"t10_174\">pr\u00e9visible \u00e0 la p\u00e9riode au cours de laquelle il s\u2019attend \u00e0 pouvoir </span><span class=\"S6388 S2D2 S2DE S2\" id=\"t11_174\">les utiliser. </span><span class=\"S6389 S2D2 S2DE S2\" id=\"t12_174\">Elles sont inscrites au bilan sur la base d\u2019une valorisation r\u00e9alis\u00e9e </span><span class=\"S638A S2D2 S2DE S2\" id=\"t13_174\">\u00e0 leur date d\u2019acquisition par des experts ind\u00e9pendants selon une </span><span class=\"S638B S2D2 S2DE S2\" id=\"t14_174\">approche multicrit\u00e8re tenant compte de leur notori\u00e9t\u00e9 et de leur </span><span class=\"S638C S2D2 S2DE S2\" id=\"t15_174\">contribution future aux r\u00e9sultats. </span><span class=\"S638D S2D2 S2DE S2\" id=\"t16_174\">Les marques ne sont donc pas amorties, mais leur valorisation </span><span class=\"S638E S2D2 S2DE S2\" id=\"t17_174\">fait l\u2019objet d\u2019un test d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur </span><span class=\"S638F S2D2 S2DE S2\" id=\"t18_174\">et au minimum une fois par an. Une perte de valeur est constat\u00e9e </span><span class=\"S6390 S2D2 S2DE S2\" id=\"t19_174\">si l\u2019application des tests de d\u00e9pr\u00e9ciation conduit \u00e0 une \u00e9valuation </span><span class=\"S6391 S2D2 S2DE S2\" id=\"t1a_174\">inf\u00e9rieure \u00e0 leur valeur nette comptable. </span><span class=\"S6392 S2D2 S2DE S2\" id=\"t1b_174\">Le Groupe d\u00e9termine la valeur d\u2019utilit\u00e9 de chacune de ses </span><span class=\"S6393 S2D2 S2DE S2\" id=\"t1c_174\">marques en proc\u00e9dant \u00e0 la mise \u00e0 jour de leur valorisation, soit </span><span class=\"S6394 S2D2 S2DE S2\" id=\"t1d_174\">selon la m\u00e9thode utilis\u00e9e pour les tests de d\u00e9pr\u00e9ciation des </span><span class=\"S6395 S2D2 S2DE S2\" id=\"t1e_174\">\u00e9carts d\u2019acquisition (\u00e0 savoir une actualisation des flux futurs de </span><span class=\"S6396 S2D2 S2DE S2\" id=\"t1f_174\">tr\u00e9sorerie g\u00e9n\u00e9r\u00e9s par l\u2019activit\u00e9 couverte par la marque), soit </span><span class=\"S6397 S2D2 S2DE S2\" id=\"t1g_174\">selon la m\u00e9thode des redevances (projection \u00e0 l\u2019infini des </span><span class=\"S6398 S2D2 S2DE S2\" id=\"t1h_174\">redevances d\u2019une marque). En cas de d\u00e9pr\u00e9ciation, celle-ci est </span><span class=\"S6399 S2D2 S2DE S2\" id=\"t1i_174\">enregistr\u00e9e dans la rubrique \u00ab </span><span class=\"S639A S2D2 S2DE S2\" id=\"t1j_174\">Autres charges op\u00e9rationnelles </span><span class=\"S639B S2D2 S2DE S2\" id=\"t1k_174\">\u00bb </span><span class=\"S639C S2D2 S2DE S2\" id=\"t1l_174\">du compte de r\u00e9sultat. Cette provision peut \u00eatre reprise </span><span class=\"S639D S2D2 S2DE S2\" id=\"t1m_174\">ult\u00e9rieurement si la valeur recouvrable redevient plus \u00e9lev\u00e9e que </span><span class=\"S639E S2D2 S2DE S2\" id=\"t1n_174\">la valeur nette comptable </span><span class=\"S639F S2D2 S2DE S2\" id=\"t1o_174\">; </span><span class=\"S63A0 S2D2 S2DE S2\" id=\"t1p_174\">les autres immobilisations incorporelles que le Groupe a </span><span class=\"S63A1 S2DB S2DE S2\" id=\"t1q_174\">E </span><span class=\"S63A2 S2D2 S2DE S2\" id=\"t1r_174\">qualifi\u00e9es d\u2019immobilisations \u00e0 dur\u00e9e de vie d\u00e9finie. Elles </span><span class=\"S63A3 S2D2 S2DE S2\" id=\"t1s_174\">concernent essentiellement les concessions et brevets qui </span><span class=\"S63A4 S2D2 S2DE S2\" id=\"t1t_174\">correspondent principalement aux licences d\u2019exploitation des </span><span class=\"S63A5 S2D2 S2DE S2\" id=\"t1u_174\">logiciels, ainsi que les d\u00e9penses li\u00e9es \u00e0 des programmes </span><span class=\"S63A6 S2D2 S2DE S2\" id=\"t1v_174\">informatiques. Ces immobilisations sont amorties selon le mode </span><span class=\"S63A7 S2D2 S2DE S2\" id=\"t1w_174\">lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63A8 S2D2 S2DE S2\" id=\"t1x_174\">comprise en g\u00e9n\u00e9ral entre 3 et </span><span class=\"S63A9 S2D2 S2DE S2\" id=\"t1y_174\">8 </span><span class=\"S63AA S2D2 S2DE S2\" id=\"t1z_174\">ans. En cas d\u2019indices de perte de </span><span class=\"S63AB S2D2 S2DE S2\" id=\"t20_174\">valeur, un test de valorisation est syst\u00e9matiquement r\u00e9alis\u00e9. </span><span class=\"S63AC S2D8 S2\" id=\"t21_174\">1.12 \u2013 Subventions </span><span class=\"S63AD S2D2 S2DE S2\" id=\"t22_174\">Les subventions d\u2019investissement sont pr\u00e9sent\u00e9es au bilan en </span><span class=\"S63AE S2D2 S2DE S2\" id=\"t23_174\">diminution du montant de l\u2019actif au titre duquel elles ont \u00e9t\u00e9 </span><span class=\"SCB3 S2D2 S2DE S2\" id=\"t24_174\">re\u00e7ues. </span><span class=\"S63AF S2D2 S2DE S2\" id=\"t25_174\">Par ailleurs au cours des exercices 2021/2022, le Groupe a b\u00e9n\u00e9fici\u00e9 </span><span class=\"S63B0 S2D2 S2DE S2\" id=\"t26_174\">d\u2019aides gouvernementales relatives aux mesures de ch\u00f4mage partiel </span><span class=\"S63B1 S2D2 S2DE S2\" id=\"t27_174\">et </span><span class=\"S63B2 S2D2 S2DE S2\" id=\"t28_174\">de </span><span class=\"S63B3 S2D2 S2DE S2\" id=\"t29_174\">maintien </span><span class=\"S63B4 S2D2 S2DE S2\" id=\"t2a_174\">de </span><span class=\"S63B5 S2D2 S2DE S2\" id=\"t2b_174\">l\u2019emploi </span><span class=\"S63B6 S2D2 S2DE S2\" id=\"t2c_174\">dans </span><span class=\"S63B7 S2D2 S2DE S2\" id=\"t2d_174\">certains </span><span class=\"S63B8 S2D2 S2DE S2\" id=\"t2e_174\">pays </span><span class=\"S63B9 S2D2 S2DE S2\" id=\"t2f_174\">(Belgique, </span><span class=\"S17FF S2D2 S2DE S2\" id=\"t2g_174\">Pays-Bas, </span><span class=\"S63BA S2D2 S2DE S2\" id=\"t2h_174\">Allemagne </span><span class=\"S63BB S2D2 S2DE S2\" id=\"t2i_174\">et </span><span class=\"S63BC S2D2 S2DE S2\" id=\"t2j_174\">France), pr\u00e9sent\u00e9es en d\u00e9duction des </span><span class=\"S63BD S2D2 S2DE S2\" id=\"t2k_174\">charges de personnel dans le compte de r\u00e9sultat de l\u2019exercice, </span><span class=\"S63BE S2D2 S2DE S2\" id=\"t2l_174\">conform\u00e9ment \u00e0 la norme IAS </span><span class=\"S63BF S2D2 S2DE S2\" id=\"t2m_174\">20 \u00ab </span><span class=\"S63C0 S2D2 S2DE S2\" id=\"t2n_174\">Comptabilisation des </span><span class=\"S63C1 S2D2 S2DE S2\" id=\"t2o_174\">subventions </span><span class=\"S63C2 S2D2 S2DE S2\" id=\"t2p_174\">publiques </span><span class=\"S63C3 S2D2 S2DE S2\" id=\"t2q_174\">et </span><span class=\"S63C4 S2D2 S2DE S2\" id=\"t2r_174\">informations </span><span class=\"S63C5 S2D2 S2DE S2\" id=\"t2s_174\">\u00e0 </span><span class=\"S63C6 S2D2 S2DE S2\" id=\"t2t_174\">fournir </span><span class=\"S63C7 S2D2 S2DE S2\" id=\"t2u_174\">sur </span><span class=\"S63C8 S2D2 S2DE S2\" id=\"t2v_174\">l\u2019aide </span><span class=\"S63C9 S2D2 S2DE S2\" id=\"t2w_174\">publique </span><span class=\"S63CA S2D2 S2DE S2\" id=\"t2x_174\">\u00bb, ainsi que des aides d\u2019\u00e9tat calcul\u00e9es sur la base de pertes </span><span class=\"S63CB S2D2 S2DE S2\" id=\"t2y_174\">d\u2019exploitation par rapport aux exercices pr\u00e9c\u00e9dents, pr\u00e9sent\u00e9s en </span><span class=\"S63CC S2D2 S2DE S2\" id=\"t2z_174\">autres produits. </span><span class=\"S63CD S2D8 S2\" id=\"t30_174\">1.13 \u2013 Immobilisations corporelles </span><span class=\"S63CE S2D2 S2DE S2\" id=\"t31_174\">Les immobilisations corporelles sont inscrites au bilan \u00e0 leur valeur </span><span class=\"S63CF S2D2 S2DE S2\" id=\"t32_174\">historique d\u2019acquisition ou \u00e0 leur co\u00fbt de revient ou encore, dans le </span><span class=\"S63D0 S2D2 S2DE S2\" id=\"t33_174\">cas de biens d\u00e9tenus par des entit\u00e9s faisant l\u2019objet d\u2019une entr\u00e9e </span><span class=\"S63D1 S2D2 S2DE S2\" id=\"t34_174\">dans le p\u00e9rim\u00e8tre de consolidation, pour leur juste valeur \u00e0 leur </span><span class=\"S63D2 S2D2 S2DE S2\" id=\"t35_174\">date </span><span class=\"S63D3 S2D2 S2DE S2\" id=\"t36_174\">d\u2019acquisition </span><span class=\"S63D4 S2D2 S2DE S2\" id=\"t37_174\">par </span><span class=\"S63D5 S2D2 S2DE S2\" id=\"t38_174\">le </span><span class=\"S63D6 S2D2 S2DE S2\" id=\"t39_174\">Groupe </span><span class=\"S63D7 S2D2 S2DE S2\" id=\"t3a_174\">sous </span><span class=\"S63D8 S2D2 S2DE S2\" id=\"t3b_174\">d\u00e9duction </span><span class=\"S63D9 S2D2 S2DE S2\" id=\"t3c_174\">des </span><span class=\"S63DA S2D2 S2DE S2\" id=\"t3d_174\">amortissements cumul\u00e9s et des pertes de valeur constat\u00e9es. Les </span><span class=\"S160C S2D2 S2DE S2\" id=\"t3e_174\">int\u00e9r\u00eats </span><span class=\"S63DB S2D2 S2DE S2\" id=\"t3f_174\">des </span><span class=\"S63DC S2D2 S2DE S2\" id=\"t3g_174\">capitaux </span><span class=\"S63DD S2D2 S2DE S2\" id=\"t3h_174\">emprunt\u00e9s </span><span class=\"S63DE S2D2 S2DE S2\" id=\"t3i_174\">pour </span><span class=\"S63DF S2D2 S2DE S2\" id=\"t3j_174\">financer </span><span class=\"S63E0 S2D2 S2DE S2\" id=\"t3k_174\">le </span><span class=\"S63E1 S2D2 S2DE S2\" id=\"t3l_174\">co\u00fbt </span><span class=\"S63E2 S2D2 S2DE S2\" id=\"t3m_174\">de </span><span class=\"S63E3 S2D2 S2DE S2\" id=\"t3n_174\">production d\u2019immobilisations pendant la p\u00e9riode pr\u00e9c\u00e9dant leur </span><span class=\"S63E4 S2D2 S2DE S2\" id=\"t3o_174\">mise en exploitation sont consid\u00e9r\u00e9s comme partie int\u00e9grante du </span><span class=\"SD74 S2D2 S2DE S2\" id=\"t3p_174\">co\u00fbt de revient des immobilisations. </span><span class=\"S63E5 S2D2 S2DE S2\" id=\"t3q_174\">\u00c0 partir de la date de mise en service du bien, les immobilisations </span><span class=\"S63E6 S2D2 S2DE S2\" id=\"t3r_174\">corporelles sont amorties lin\u00e9airement, selon une approche par </span><span class=\"S63E7 S2D2 S2DE S2\" id=\"t3s_174\">composants, sur leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63E8 S2D2 S2DE S2\" id=\"t3t_174\">: </span><span class=\"S8AF SBD5 S2\" id=\"t3u_174\">Constructions </span><span class=\"S63E9 SBD5 S2\" id=\"t3v_174\">20 - </span><span class=\"S63EA SBD5 S2\" id=\"t3w_174\">54 </span><span class=\"S63EB SBD5 S2\" id=\"t3x_174\">ans </span><span class=\"S4094 SBD5 S2\" id=\"t3y_174\">Mat\u00e9riel, agencements, installations </span><span class=\"S63EC SBD5 S2\" id=\"t3z_174\">5 - </span><span class=\"S4097 SBD5 S2\" id=\"t40_174\">16 </span><span class=\"S63ED SBD5 S2\" id=\"t41_174\">ans </span><span class=\"S94E SBD5 S2\" id=\"t42_174\">Mobilier </span><span class=\"S63EE SBD5 S2\" id=\"t43_174\">7 - </span><span class=\"S63EF SBD5 S2\" id=\"t44_174\">12 </span><span class=\"S63F0 SBD5 S2\" id=\"t45_174\">ans </span><span class=\"S1485 SBD5 S2\" id=\"t46_174\">Autres actifs corporels </span><span class=\"S63F1 SBD5 S2\" id=\"t47_174\">3 - </span><span class=\"S63F2 SBD5 S2\" id=\"t48_174\">4 </span><span class=\"S63F3 SBD5 S2\" id=\"t49_174\">ans </span><span class=\"S63F4 S2D2 S2DE S2\" id=\"t4a_174\">Les actifs immobilis\u00e9s corporels font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation </span><span class=\"S63F5 S2D2 S2DE S2\" id=\"t4b_174\">lorsque, du fait d\u2019\u00e9v\u00e8nements ou de circonstances intervenus au </span><span class=\"S20DF S2D2 S2DE S2\" id=\"t4c_174\">cours de l\u2019exercice, leur valeur \u00e9conomique appara\u00eet inf\u00e9rieure \u00e0 leur </span><span class=\"S63F6 S2D2 S2DE S2\" id=\"t4d_174\">valeur nette comptable. </span><span class=\"S63F7 S2D2 S2DE S2\" id=\"t4e_174\">En cas de d\u00e9pr\u00e9ciation, celle-ci est enregistr\u00e9e dans la rubrique </span><span class=\"S63F8 S2D2 S2DE S2\" id=\"t4f_174\">\u00ab </span><span class=\"S63F9 S2D2 S2DE S2\" id=\"t4g_174\">Autres charges et produits op\u00e9rationnels </span><span class=\"S63FA S2D2 S2DE S2\" id=\"t4h_174\">\u00bb du compte de r\u00e9sultat </span><span class=\"S63FB S2D2 S2DE S2\" id=\"t4i_174\">et cette d\u00e9pr\u00e9ciation peut \u00eatre reprise ult\u00e9rieurement si la valeur </span><span class=\"S63FC S2D2 S2DE S2\" id=\"t4j_174\">\u00e9conomique redevient plus \u00e9lev\u00e9e que la valeur nette comptable. </span><span class=\"S63FD S2D8 S2\" id=\"t4k_174\">1.14 \u2013 Droits d\u2019utilisation </span><span class=\"S63FE S2D8 S2\" id=\"t4l_174\">et </span><span class=\"S63FF S2D8 S2\" id=\"t4m_174\">obligations </span><span class=\"S6400 S2D8 S2\" id=\"t4n_174\">locatives </span><span class=\"S6401 S2D2 S2DE S2\" id=\"t4o_174\">Conform\u00e9ment \u00e0 la norme IFRS </span><span class=\"S6402 S2D2 S2DE S2\" id=\"t4p_174\">16, le Groupe reconna\u00eet au bilan </span><span class=\"S6403 S2D2 S2DE S2\" id=\"t4q_174\">tous les engagements de location, sans distinction entre les </span><span class=\"S6404 S2D2 S2DE S2\" id=\"t4r_174\">contrats </span><span class=\"S6405 S2D2 S2DE S2\" id=\"t4s_174\">de </span><span class=\"S6406 S2D2 S2DE S2\" id=\"t4t_174\">location </span><span class=\"S6407 S2D2 S2DE S2\" id=\"t4u_174\">op\u00e9rationnelle </span><span class=\"S6408 S2D2 S2DE S2\" id=\"t4v_174\">et </span><span class=\"S6409 S2D2 S2DE S2\" id=\"t4w_174\">les </span><span class=\"S640A S2D2 S2DE S2\" id=\"t4x_174\">contrats </span><span class=\"S640B S2D2 S2DE S2\" id=\"t4y_174\">de </span><span class=\"S640C S2D2 S2DE S2\" id=\"t4z_174\">location-financement, en comptabilisant </span><span class=\"S640D S2D2 S2DE S2\" id=\"t50_174\">: </span><span class=\"S640E S2D2 S2DE S2\" id=\"t51_174\">un actif repr\u00e9sentatif du droit d\u2019utilisation de l\u2019actif lou\u00e9 pendant </span><span class=\"S717 S2DB S2DE S2\" id=\"t52_174\">E </span><span class=\"S718 S2D2 S2DE S2\" id=\"t53_174\">la dur\u00e9e du contrat de location </span><span class=\"S640F S2D2 S2DE S2\" id=\"t54_174\">; </span><span class=\"S6410 S2D2 S2DE S2\" id=\"t55_174\">une dette au titre de l\u2019obligation de paiements de loyers futurs. </span><span class=\"S6411 S2DB S2DE S2\" id=\"t56_174\">E </span><span class=\"S6412 S2D2 S2DE S2\" id=\"t57_174\">Au compte de r\u00e9sultat, le paiement des loyers est repr\u00e9sent\u00e9 par </span><span class=\"S6413 S2D2 S2DE S2\" id=\"t58_174\">des int\u00e9r\u00eats financiers et par la charge d\u2019amortissement lin\u00e9aire sur </span><span class=\"S2C6F S2D2 S2DE S2\" id=\"t59_174\">la dur\u00e9e de location du droit d\u2019utilisation. </span><span class=\"S6414 S2D2 S2DE S2\" id=\"t7_175\">Le Groupe a retenu par ailleurs plusieurs mesures de simplification </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"t8_175\">propos\u00e9es par la norme </span><span class=\"S6415 S2D2 S2DE S2\" id=\"t9_175\">: </span><span class=\"S6416 S2D2 S2DE S2\" id=\"ta_175\">exemption concernant les contrats avec une dur\u00e9e r\u00e9siduelle </span><span class=\"S293A S2DB S2DE S2\" id=\"tb_175\">E </span><span class=\"S6417 S2D2 S2DE S2\" id=\"tc_175\">inf\u00e9rieure \u00e0 12 </span><span class=\"S6418 S2D2 S2DE S2\" id=\"td_175\">mois ou portant sur des actifs dont la valeur </span><span class=\"S6419 S2D2 S2DE S2\" id=\"te_175\">unitaire est inf\u00e9rieure \u00e0 5 </span><span class=\"S641A S2D2 S2DE S2\" id=\"tf_175\">000 </span><span class=\"S641B S2D2 S2DE S2\" id=\"tg_175\">euros, pour lesquels les loyers </span><span class=\"S641C S2D2 S2DE S2\" id=\"th_175\">continuent \u00e0 \u00eatre constat\u00e9s en charges op\u00e9rationnelles </span><span class=\"S641D S2D2 S2DE S2\" id=\"ti_175\">; </span><span class=\"S641E S2D2 S2DE S2\" id=\"tj_175\">constatation d\u2019un imp\u00f4t diff\u00e9r\u00e9 portant sur l\u2019\u00e9cart d\u2019une part </span><span class=\"S1D14 S2DB S2DE S2\" id=\"tk_175\">E </span><span class=\"S641F S2D2 S2DE S2\" id=\"tl_175\">entre la valeur fiscale du droit d\u2019utilisation et sa valeur selon la </span><span class=\"S6420 S2D2 S2DE S2\" id=\"tm_175\">norme IFRS </span><span class=\"S6421 S2D2 S2DE S2\" id=\"tn_175\">16, d\u2019autre part entre la valeur fiscale de l\u2019obligation </span><span class=\"S6422 S2D2 S2DE S2\" id=\"to_175\">locative et sa valeur </span><span class=\"S6423 S2D2 S2DE S2\" id=\"tp_175\">selon la norme IFRS </span><span class=\"S6424 S2D2 S2DE S2\" id=\"tq_175\">16. </span><span class=\"S6425 S62F5 S2\" id=\"tr_175\">Valorisation des obligations locatives </span><span class=\"S6426 S62F5 S2\" id=\"ts_175\">et </span><span class=\"S6427 S62F5 S2\" id=\"tt_175\">des </span><span class=\"S6428 S62F5 S2\" id=\"tu_175\">droits d\u2019utilisation </span><span class=\"S3EBF S2D2 S2DE S2\" id=\"tv_175\">L\u2019obligation locative est \u00e9valu\u00e9e initialement \u00e0 la valeur actuelle des </span><span class=\"S6429 S2D2 S2DE S2\" id=\"tw_175\">paiements dus sur la dur\u00e9e des contrats. Ces paiements incluent \u00e0 </span><span class=\"S642A S2D2 S2DE S2\" id=\"tx_175\">la fois les loyers fixes (ou fixes en substance) et les loyers variables </span><span class=\"S2DB2 S2D2 S2DE S2\" id=\"ty_175\">bas\u00e9s sur un indice ou un taux. </span><span class=\"S642B S2D2 S2DE S2\" id=\"tz_175\">Pour d\u00e9terminer la valeur actuelle des paiements de loyers, le </span><span class=\"S642C S2D2 S2DE S2\" id=\"t10_175\">Groupe utilise son taux marginal d\u2019endettement \u00e0 la date de prise </span><span class=\"S642D S2D2 S2DE S2\" id=\"t11_175\">d\u2019effet du contrat. Il s\u2019agit du taux que le Groupe obtiendrait pour </span><span class=\"S642E S2D2 S2DE S2\" id=\"t12_175\">financer un actif de valeur identique, dans un environnement </span><span class=\"S642F S2D2 S2DE S2\" id=\"t13_175\">\u00e9conomique similaire et sur une dur\u00e9e et avec des garanties </span><span class=\"S6430 S2D2 S2DE S2\" id=\"t14_175\">similaires. Ce taux est calcul\u00e9 par pays, par devise, par duration, \u00e0 </span><span class=\"S6431 S2D2 S2DE S2\" id=\"t15_175\">partir d\u2019une courbe de taux sans risque et l\u2019addition d\u2019un spread </span><span class=\"S6432 S2D2 S2DE S2\" id=\"t16_175\">propre \u00e0 chaque pays o\u00f9 op\u00e8re le Groupe Pierre </span><span class=\"S6433 S2D2 S2DE S2\" id=\"t17_175\">&amp; </span><span class=\"S6434 S2D2 S2DE S2\" id=\"t18_175\">Vacances-Center </span><span class=\"S3E5 S2D2 S2DE S2\" id=\"t19_175\">Parcs. </span><span class=\"S6435 S2D2 S2DE S2\" id=\"t1a_175\">L\u2019obligation locative est comptabilis\u00e9e ult\u00e9rieurement au co\u00fbt </span><span class=\"S6436 S2D2 S2DE S2\" id=\"t1b_175\">amorti, selon la m\u00e9thode du taux d\u2019int\u00e9r\u00eat effectif. \u00c0 chaque cl\u00f4ture, </span><span class=\"S6437 S2D2 S2DE S2\" id=\"t1c_175\">elle est augment\u00e9e des int\u00e9r\u00eats de la p\u00e9riode et diminu\u00e9e du </span><span class=\"S6438 S2D2 S2DE S2\" id=\"t1d_175\">montant des paiements effectu\u00e9s. </span><span class=\"S6439 S2D2 S2DE S2\" id=\"t1e_175\">Elle est susceptible d\u2019\u00eatre r\u00e9\u00e9valu\u00e9e en cas de modification du </span><span class=\"S643A S2D2 S2DE S2\" id=\"t1f_175\">contrat de location, de r\u00e9-estimation de la dur\u00e9e de location ainsi </span><span class=\"S643B S2D2 S2DE S2\" id=\"t1g_175\">que pour tenir compte des variations contractuelles de loyers </span><span class=\"S643C S2D2 S2DE S2\" id=\"t1h_175\">faisant suite \u00e0 l\u2019application d\u2019indices ou de taux. Par ailleurs, en cas </span><span class=\"S643D S2D2 S2DE S2\" id=\"t1i_175\">de sortie anticip\u00e9e d\u2019un contrat de location, l\u2019incidence de la </span><span class=\"S643E S2D2 S2DE S2\" id=\"t1j_175\">d\u00e9comptabilisation du droit d\u2019utilisation et de l\u2019engagement locatif </span><span class=\"S643F S2D2 S2DE S2\" id=\"t1k_175\">sera enregistr\u00e9e au compte de r\u00e9sultat, en \u00ab </span><span class=\"S6440 S2D2 S2DE S2\" id=\"t1l_175\">autres charges et </span><span class=\"S5D70 S2D2 S2DE S2\" id=\"t1m_175\">produits d\u2019exploitation </span><span class=\"S6441 S2D2 S2DE S2\" id=\"t1n_175\">\u00bb. </span><span class=\"S6442 S2D2 S2DE S2\" id=\"t1o_175\">L\u2019obligation locative est un passif financier courant (pour sa part </span><span class=\"S6443 S2D2 S2DE S2\" id=\"t1p_175\">inf\u00e9rieure \u00e0 un an) ou non courant (pour sa part sup\u00e9rieure \u00e0 un an) </span><span class=\"SC3D S2D2 S2DE S2\" id=\"t1q_175\">exclu de l\u2019endettement financier net du Groupe. </span><span class=\"S6444 S2D2 S2DE S2\" id=\"t1r_175\">Le droit d\u2019utilisation est quant \u00e0 lui \u00e9valu\u00e9 initialement \u00e0 son co\u00fbt \u00e0 </span><span class=\"S6445 S2D2 S2DE S2\" id=\"t1s_175\">la date de prise d\u2019effet du contrat, \u00e0 savoir la date \u00e0 laquelle l\u2019actif </span><span class=\"S2EBC S2D2 S2DE S2\" id=\"t1t_175\">sous-jacent est mis \u00e0 disposition du Groupe. </span><span class=\"S6446 S2D2 S2DE S2\" id=\"t1u_175\">Il inclut le montant initial de la dette de loyers, augment\u00e9 le cas </span><span class=\"S6447 S2D2 S2DE S2\" id=\"t1v_175\">\u00e9ch\u00e9ant des paiements d\u2019avance ou des co\u00fbts directs initiaux </span><span class=\"S327 S2D2 S2DE S2\" id=\"t1w_175\">encourus, nets des avantages re\u00e7us du bailleur. </span><span class=\"S6448 S2D2 S2DE S2\" id=\"t1x_175\">Le droit d\u2019utilisation est amorti sur une base lin\u00e9aire, sur la dur\u00e9e du </span><span class=\"S6449 S2D2 S2DE S2\" id=\"t1y_175\">contrat de location. Cette dur\u00e9e, d\u00e9termin\u00e9e au niveau de chaque </span><span class=\"S644A S2D2 S2DE S2\" id=\"t1z_175\">contrat, est la dur\u00e9e ex\u00e9cutoire du contrat, telle que d\u00e9finie par la </span><span class=\"S644B S2D2 S2DE S2\" id=\"t20_175\">d\u00e9cision de l\u2019IFRIC publi\u00e9e en d\u00e9cembre </span><span class=\"S644C S2D2 S2DE S2\" id=\"t21_175\">2019, prenant en compte </span><span class=\"S277B S2D2 S2DE S2\" id=\"t22_175\">notamment </span><span class=\"S644D S2D2 S2DE S2\" id=\"t23_175\">l\u2019appr\u00e9ciation </span><span class=\"S644E S2D2 S2DE S2\" id=\"t24_175\">de </span><span class=\"S644F S2D2 S2DE S2\" id=\"t25_175\">l\u2019exercice </span><span class=\"S6450 S2D2 S2DE S2\" id=\"t26_175\">des </span><span class=\"S6451 S2D2 S2DE S2\" id=\"t27_175\">options </span><span class=\"S6452 S2D2 S2DE S2\" id=\"t28_175\">de </span><span class=\"S335 S2D2 S2DE S2\" id=\"t29_175\">renouvellement. </span><span class=\"S6453 S2D2 S2DE S2\" id=\"t2a_175\">Le </span><span class=\"S6454 S2D2 S2DE S2\" id=\"t2b_175\">droit </span><span class=\"S6455 S2D2 S2DE S2\" id=\"t2c_175\">d\u2019utilisation </span><span class=\"S6456 S2D2 S2DE S2\" id=\"t2d_175\">pourra </span><span class=\"S6457 S2D2 S2DE S2\" id=\"t2e_175\">faire </span><span class=\"S6458 S2D2 S2DE S2\" id=\"t2f_175\">l\u2019objet </span><span class=\"S6459 S2D2 S2DE S2\" id=\"t2g_175\">d\u2019ajustements ult\u00e9rieurs au titre de r\u00e9\u00e9valuations de la dette de </span><span class=\"S645A S2D2 S2DE S2\" id=\"t2h_175\">loyers. Il sera soumis aux tests de d\u00e9pr\u00e9ciations et diminu\u00e9 des </span><span class=\"S5A9C S2D2 S2DE S2\" id=\"t2i_175\">pertes de valeur \u00e9ventuellement enregistr\u00e9es. </span><span class=\"S645B S62F5 S2\" id=\"t2j_175\">Loyers variables </span><span class=\"S645C S2D2 S2DE S2\" id=\"t2k_175\">Certains contrats de location des biens exploit\u00e9s touristiquement </span><span class=\"S645D S2D2 S2DE S2\" id=\"t2l_175\">par le Groupe comprennent des loyers variables bas\u00e9s sur la </span><span class=\"S1260 S2D2 S2DE S2\" id=\"t2m_175\">performance </span><span class=\"S645E S2D2 S2DE S2\" id=\"t2n_175\">du </span><span class=\"S645F S2D2 S2DE S2\" id=\"t2o_175\">site </span><span class=\"S6460 S2D2 S2DE S2\" id=\"t2p_175\">concern\u00e9. </span><span class=\"S6461 S2D2 S2DE S2\" id=\"t2q_175\">Ces </span><span class=\"S6462 S2D2 S2DE S2\" id=\"t2r_175\">loyers </span><span class=\"S6463 S2D2 S2DE S2\" id=\"t2s_175\">variables </span><span class=\"S6464 S2D2 S2DE S2\" id=\"t2t_175\">sont </span><span class=\"S6465 S2D2 S2DE S2\" id=\"t2u_175\">comptabilis\u00e9s en charges op\u00e9rationnelles au compte de r\u00e9sultat au </span><span class=\"S6466 S2D2 S2DE S2\" id=\"t2v_175\">cours de la p\u00e9riode \u00e0 laquelle ils se rattachent et ne font donc </span><span class=\"S6467 S2D2 S2DE S2\" id=\"t2w_175\">l\u2019objet d\u2019aucun retraitement au titre d\u2019IFRS </span><span class=\"S6468 S2D2 S2DE S2\" id=\"t2x_175\">16. </span><span class=\"S6469 S2D2 S2DE S2\" id=\"t2y_175\">Lorsque les contrats de location incluent un montant minimum </span><span class=\"S646A S2D2 S2DE S2\" id=\"t2z_175\">garanti payable au bailleur, ce montant garanti est assimil\u00e9 \u00e0 un </span><span class=\"S646B S2D2 S2DE S2\" id=\"t30_175\">loyer fixe en substance, et \u00e0 ce titre pris en compte dans la </span><span class=\"S646C S2D2 S2DE S2\" id=\"t31_175\">valorisation de l\u2019obligation locative. En l\u2019absence de minimum </span><span class=\"S646D S2D2 S2DE S2\" id=\"t32_175\">garanti, le loyer est totalement variable et \u00e0 ce titre, ne fait pas </span><span class=\"S1FD9 S2D2 S2DE S2\" id=\"t33_175\">l\u2019objet d\u2019un retraitement selon IFRS </span><span class=\"S646E S2D2 S2DE S2\" id=\"t34_175\">16. </span><span class=\"S646F S62F5 S2\" id=\"t35_175\">Transactions de cession bail </span><span class=\"S6470 S2D2 S2DE S2\" id=\"t36_175\">La norme IFRS </span><span class=\"S6471 S2D2 S2DE S2\" id=\"t37_175\">16 impose la comptabilisation partielle, \u00e0 hauteur </span><span class=\"S6472 S2D2 S2DE S2\" id=\"t38_175\">des droits transf\u00e9r\u00e9s, du r\u00e9sultat de cession r\u00e9alis\u00e9 dans le cadre </span><span class=\"S6473 S2D2 S2DE S2\" id=\"t39_175\">des op\u00e9rations de cession bail, d\u00e8s lors que ces transactions sont </span><span class=\"S6474 S2D2 S2DE S2\" id=\"t3a_175\">des ventes au titre d\u2019IFRS </span><span class=\"S6475 S2D2 S2DE S2\" id=\"t3b_175\">15. Chez Pierre </span><span class=\"S6476 S2D2 S2DE S2\" id=\"t3c_175\">&amp; </span><span class=\"S6477 S2D2 S2DE S2\" id=\"t3d_175\">Vacances-Center Parcs, </span><span class=\"S6478 S2D2 S2DE S2\" id=\"t3e_175\">cela concerne les op\u00e9rations immobili\u00e8res du Groupe au cours </span><span class=\"S29AD S2D2 S2DE S2\" id=\"t3f_175\">desquelles </span><span class=\"S6479 S2D2 S2DE S2\" id=\"t3g_175\">les </span><span class=\"S647A S2D2 S2DE S2\" id=\"t3h_175\">biens </span><span class=\"S647B S2D2 S2DE S2\" id=\"t3i_175\">immobiliers </span><span class=\"S647C S2D2 S2DE S2\" id=\"t3j_175\">(unit\u00e9s </span><span class=\"S647D S2D2 S2DE S2\" id=\"t3k_175\">d\u2019h\u00e9bergement </span><span class=\"S647E S2D2 S2DE S2\" id=\"t3l_175\">ou </span><span class=\"S647F S2D2 S2DE S2\" id=\"t3m_175\">\u00e9quipements centraux) vendus aupr\u00e8s d\u2019investisseurs particuliers </span><span class=\"S6480 S2D2 S2DE S2\" id=\"t3n_175\">ou institutionnels sont repris en location par le Groupe pour \u00eatre </span><span class=\"S6481 S2D2 S2DE S2\" id=\"t3o_175\">exploit\u00e9s touristiquement. Les op\u00e9rations de r\u00e9novations portant </span><span class=\"S6482 S2D2 S2DE S2\" id=\"t3p_175\">sur des actifs pris en location par le Groupe sont \u00e9galement </span><span class=\"S6483 S2D2 S2DE S2\" id=\"t3q_175\">concern\u00e9es par cette probl\u00e9matique. </span><span class=\"S6484 S2D2 S2DE S2\" id=\"t3r_175\">Seules les transactions de cession bail r\u00e9alis\u00e9es apr\u00e8s le 1 </span><span class=\"S6485 S2D5 S2DE S2\" id=\"t3s_175\">er </span><span class=\"S6486 S2D2 S2DE S2\" id=\"t3t_175\">octobre </span><span class=\"S6487 S2D2 S2DE S2\" id=\"t3u_175\">2019, date de premi\u00e8re application d\u2019IFRS </span><span class=\"S6488 S2D2 S2DE S2\" id=\"t3v_175\">16, font l\u2019objet d\u2019un tel </span><span class=\"S6489 S2D2 S2DE S2\" id=\"t3w_175\">retraitement, ce dernier n\u2019ayant pas d\u2019incidences r\u00e9troactives sur les </span><span class=\"S648A S2D2 S2DE S2\" id=\"t3x_175\">p\u00e9riodes pass\u00e9es. </span><span class=\"S648B S2D2 S2DE S2\" id=\"t3y_175\">Pour chaque transaction de cession bail, le Groupe reconna\u00eet le </span><span class=\"S648C S2D2 S2DE S2\" id=\"t3z_175\">chiffre d\u2019affaires et le co\u00fbt des biens immobiliers vendus \u00e0 hauteur </span><span class=\"S648D S2D2 S2DE S2\" id=\"t40_175\">de la quote-part des droits de l\u2019actif consid\u00e9r\u00e9s comme transf\u00e9r\u00e9s \u00e0 </span><span class=\"S648E S2D2 S2DE S2\" id=\"t41_175\">un tiers. </span><span class=\"S30A2 S2D2 S2DE S2\" id=\"t42_175\">De </span><span class=\"S648F S2D2 S2DE S2\" id=\"t43_175\">fait, </span><span class=\"S6490 S2D2 S2DE S2\" id=\"t44_175\">la </span><span class=\"S6491 S2D2 S2DE S2\" id=\"t45_175\">quote-part </span><span class=\"S6492 S2D2 S2DE S2\" id=\"t46_175\">de </span><span class=\"S6493 S2D2 S2DE S2\" id=\"t47_175\">marge </span><span class=\"S6494 S2D2 S2DE S2\" id=\"t48_175\">correspondant </span><span class=\"S6495 S2D2 S2DE S2\" id=\"t49_175\">aux </span><span class=\"S6496 S2D2 S2DE S2\" id=\"t4a_175\">droits </span><span class=\"S6497 S2D2 S2DE S2\" id=\"t4b_175\">immobiliers qui ne sont pas transf\u00e9r\u00e9s \u00e0 l\u2019investisseur-bailleur est </span><span class=\"S6498 S2D2 S2DE S2\" id=\"t4c_175\">neutralis\u00e9e. Cette neutralisation a une incidence sur le chiffre </span><span class=\"S6499 S2D2 S2DE S2\" id=\"t4d_175\">d\u2019affaires et le co\u00fbt des biens immobiliers vendus lors de la phase </span><span class=\"S649A S2D2 S2DE S2\" id=\"t4e_175\">de construction de l\u2019actif, puis sur le r\u00e9sultat op\u00e9rationnel des </span><span class=\"S649B S2D2 S2DE S2\" id=\"t4f_175\">soci\u00e9t\u00e9s d\u2019exploitation touristique sur la dur\u00e9e de la location, \u00e0 </span><span class=\"S649C S2D2 S2DE S2\" id=\"t4g_175\">travers la minoration des amortissements du droit d\u2019utilisation. </span><span class=\"S649D S2D2 S2DE S2\" id=\"t4h_175\">Par ailleurs, les flux de tr\u00e9sorerie relatifs \u00e0 ces op\u00e9rations de cession </span><span class=\"S649E S2D2 S2DE S2\" id=\"t4i_175\">bail sont pr\u00e9sent\u00e9s parmi les flux op\u00e9rationnels, \u00e9tant li\u00e9s \u00e0 </span><span class=\"S3DEC S2D2 S2DE S2\" id=\"t4j_175\">l\u2019activit\u00e9 r\u00e9currente du Groupe. </span><span class=\"S649F S2D8 S2\" id=\"t4k_175\">1.15 \u2013 Actifs financiers non courants </span><span class=\"S64A0 S2D2 S2DE S2\" id=\"t4l_175\">Cette cat\u00e9gorie comprend principalement les actifs financiers ainsi </span><span class=\"S64A1 S2D2 S2DE S2\" id=\"t4m_175\">que les cr\u00e9ances rattach\u00e9es \u00e0 des participations, les pr\u00eats et les </span><span class=\"S2924 S2D2 S2DE S2\" id=\"t4n_175\">d\u00e9p\u00f4ts de garantie qui ont une \u00e9ch\u00e9ance sup\u00e9rieure \u00e0 12 </span><span class=\"S64A2 S2D2 S2DE S2\" id=\"t4o_175\">mois. </span><span class=\"S64A3 S2D2 S2DE S2\" id=\"t4p_175\">Les titres de participation dans les soci\u00e9t\u00e9s non consolid\u00e9es </span><span class=\"S64A4 S2D2 S2DE S2\" id=\"t4q_175\">figurent au bilan pour leur juste valeur. Les variations de valeur </span><span class=\"S64A5 S2D2 S2DE S2\" id=\"t4r_175\">positives et n\u00e9gatives sont enregistr\u00e9es directement en capitaux </span><span class=\"S64A6 S2D2 S2DE S2\" id=\"t4s_175\">propres selon l\u2019option irr\u00e9vocable propos\u00e9e par IFRS </span><span class=\"S64A7 S2D2 S2DE S2\" id=\"t4t_175\">9. Les r\u00e9serves </span><span class=\"S64A8 S2D2 S2DE S2\" id=\"t4u_175\">de </span><span class=\"S64A9 S2D2 S2DE S2\" id=\"t4v_175\">juste </span><span class=\"S64AA S2D2 S2DE S2\" id=\"t4w_175\">valeur </span><span class=\"S64AB S2D2 S2DE S2\" id=\"t4x_175\">ainsi </span><span class=\"S64AC S2D2 S2DE S2\" id=\"t4y_175\">constitu\u00e9es </span><span class=\"S64AD S2D2 S2DE S2\" id=\"t4z_175\">ne </span><span class=\"S64AE S2D2 S2DE S2\" id=\"t50_175\">sont </span><span class=\"S64AF S2D2 S2DE S2\" id=\"t51_175\">pas </span><span class=\"S64B0 S2D2 S2DE S2\" id=\"t52_175\">recyclables </span><span class=\"S64B1 S2D2 S2DE S2\" id=\"t53_175\">ult\u00e9rieurement en r\u00e9sultat, en cas de cession. Seuls les dividendes </span><span class=\"S64B2 S2D2 S2DE S2\" id=\"t54_175\">re\u00e7us sont comptabilis\u00e9s en r\u00e9sultat financier. La juste valeur </span><span class=\"S64B3 S2D2 S2DE S2\" id=\"t55_175\">correspond pour les titres cot\u00e9s au cours de Bourse et pour les </span><span class=\"S64B4 S2D2 S2DE S2\" id=\"t56_175\">titres non cot\u00e9s \u00e0 une estimation de leur juste valeur. </span><span class=\"S64B5 S2D2 S2DE S2\" id=\"t7_176\">Les pr\u00eats, cr\u00e9ances rattach\u00e9es \u00e0 des participations et d\u00e9p\u00f4ts de </span><span class=\"S64B6 S2D2 S2DE S2\" id=\"t8_176\">garantie sont comptabilis\u00e9es au co\u00fbt amorti sur la base du taux </span><span class=\"S64B7 S2D2 S2DE S2\" id=\"t9_176\">d\u2019int\u00e9r\u00eat effectif lorsqu\u2019il respecte la d\u00e9finition de \u00ab </span><span class=\"S64B8 S2D2 S2DE S2\" id=\"ta_176\">pr\u00eat basique </span><span class=\"S64B9 S2D2 S2DE S2\" id=\"tb_176\">\u00bb </span><span class=\"S64BA S2D2 S2DE S2\" id=\"tc_176\">au sens de la norme IFRS </span><span class=\"S64BB S2D2 S2DE S2\" id=\"td_176\">9. Lors de leur comptabilisation initiale, </span><span class=\"S64BC S2D2 S2DE S2\" id=\"te_176\">une d\u00e9pr\u00e9ciation est reconnue \u00e0 hauteur des pertes de cr\u00e9dit </span><span class=\"S64BD S2D2 S2DE S2\" id=\"tf_176\">attendues r\u00e9sultant d\u2019\u00e9v\u00e8nements pouvant survenir dans les douze </span><span class=\"S64BE S2D2 S2DE S2\" id=\"tg_176\">prochains mois. En cas de d\u00e9gradation significative de la qualit\u00e9 de </span><span class=\"S64BF S2D2 S2DE S2\" id=\"th_176\">cr\u00e9dit de la contrepartie, la d\u00e9pr\u00e9ciation initiale est compl\u00e9t\u00e9e pour </span><span class=\"S64C0 S2D2 S2DE S2\" id=\"ti_176\">couvrir la totalit\u00e9 des pertes attendues sur la maturit\u00e9 r\u00e9siduelle de </span><span class=\"S4532 S2D2 S2DE S2\" id=\"tj_176\">la cr\u00e9ance. </span><span class=\"S64C1 S2D8 S2\" id=\"tk_176\">1.16 \u2013 Stocks et travaux en cours </span><span class=\"S64C2 S2D2 S2DE S2\" id=\"tl_176\">Les stocks comprennent principalement les stocks et travaux en </span><span class=\"S64C3 S2D2 S2DE S2\" id=\"tm_176\">cours de l\u2019activit\u00e9 de promotion immobili\u00e8re, des actifs destin\u00e9s \u00e0 </span><span class=\"S64C4 S2D2 S2DE S2\" id=\"tn_176\">\u00eatre c\u00e9d\u00e9s et des stocks de marchandises destin\u00e9s \u00e0 la revente dans </span><span class=\"S64C5 S2D2 S2DE S2\" id=\"to_176\">le cadre de l\u2019activit\u00e9 touristique du Groupe. </span><span class=\"S64C6 S2D2 S2DE S2\" id=\"tp_176\">Les stocks et travaux en cours sont \u00e9valu\u00e9s au plus faible du co\u00fbt </span><span class=\"S64C7 S2D2 S2DE S2\" id=\"tq_176\">d\u2019achat ou de production et de leur valeur nette probable de </span><span class=\"S64C8 S2D2 S2DE S2\" id=\"tr_176\">r\u00e9alisation. Si la valeur de r\u00e9alisation du stock (prix net des frais de </span><span class=\"S64C9 S2D2 S2DE S2\" id=\"ts_176\">commercialisation) est inf\u00e9rieure \u00e0 la valeur comptable du stock, </span><span class=\"S47DC S2D2 S2DE S2\" id=\"tt_176\">une provision pour d\u00e9pr\u00e9ciation est enregistr\u00e9e \u00e0 due concurrence. </span><span class=\"S64CA S2D2 S2DE S2\" id=\"tu_176\">Le Groupe applique la m\u00e9thode de l\u2019avancement pour comptabiliser </span><span class=\"S64CB S2D2 S2DE S2\" id=\"tv_176\">le chiffre d\u2019affaires et les marges de son activit\u00e9 immobili\u00e8re. </span><span class=\"S1508 S2D2 S2DE S2\" id=\"tw_176\">L\u2019ensemble </span><span class=\"S64CC S2D2 S2DE S2\" id=\"tx_176\">des </span><span class=\"S64CD S2D2 S2DE S2\" id=\"ty_176\">co\u00fbts </span><span class=\"S64CE S2D2 S2DE S2\" id=\"tz_176\">directs </span><span class=\"S64CF S2D2 S2DE S2\" id=\"t10_176\">aff\u00e9rents </span><span class=\"S64D0 S2D2 S2DE S2\" id=\"t11_176\">aux </span><span class=\"S64D1 S2D2 S2DE S2\" id=\"t12_176\">programmes </span><span class=\"S64D2 S2D2 S2DE S2\" id=\"t13_176\">immobiliers en cours sont stock\u00e9s, y compris les honoraires de </span><span class=\"S64D3 S2D2 S2DE S2\" id=\"t14_176\">commercialisation. Les frais d\u2019emprunt relatifs \u00e0 ces programmes </span><span class=\"S64D4 S2D2 S2DE S2\" id=\"t15_176\">immobiliers ne sont, par contre, pas capitalis\u00e9s. \u00c0 la date </span><span class=\"S64D5 S2D2 S2DE S2\" id=\"t16_176\">d\u2019ach\u00e8vement des travaux, les d\u00e9penses engag\u00e9es non encore </span><span class=\"S64D6 S2D2 S2DE S2\" id=\"t17_176\">factur\u00e9es sont provisionn\u00e9es et incorpor\u00e9es aux stocks. </span><span class=\"S64D7 S2D8 S2\" id=\"t18_176\">1.17 \u2013 Cr\u00e9ances clients </span><span class=\"S64D8 S2D2 S2DE S2\" id=\"t19_176\">Compte tenu des activit\u00e9s du Groupe, les cr\u00e9ances clients sont \u00e0 </span><span class=\"S64D9 S2D2 S2DE S2\" id=\"t1a_176\">court terme et sont donc comptabilis\u00e9es \u00e0 leur valeur nominale. </span><span class=\"S64DA S2D2 S2DE S2\" id=\"t1b_176\">Elles font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation sur la base des pertes de cr\u00e9dit </span><span class=\"S64DB S2D2 S2DE S2\" id=\"t1c_176\">attendues sur leur dur\u00e9e de vie, en application du mod\u00e8le simplifi\u00e9 </span><span class=\"S64DC S2D2 S2DE S2\" id=\"t1d_176\">de la norme IFRS </span><span class=\"S64DD S2D2 S2DE S2\" id=\"t1e_176\">9. Le montant des d\u00e9pr\u00e9ciations est d\u00e9termin\u00e9 de </span><span class=\"S64DE S2D2 S2DE S2\" id=\"t1f_176\">mani\u00e8re statistique sur la base d\u2019un pourcentage de d\u00e9pr\u00e9ciation </span><span class=\"S64DF S2D2 S2DE S2\" id=\"t1g_176\">sur les cr\u00e9ances clients en fonction de leur ant\u00e9riorit\u00e9 et du canal </span><span class=\"S5D76 S2D2 S2DE S2\" id=\"t1h_176\">de vente respectif. </span><span class=\"S64E0 S2D2 S2DE S2\" id=\"t1i_176\">En outre, dans le cadre de la comptabilisation des contrats selon la </span><span class=\"S64E1 S2D2 S2DE S2\" id=\"t1j_176\">m\u00e9thode de l\u2019avancement, les cr\u00e9ances clients de l\u2019activit\u00e9 </span><span class=\"S10A1 S2D2 S2DE S2\" id=\"t1k_176\">immobili\u00e8re du Groupe incluent </span><span class=\"S64E2 S2D2 S2DE S2\" id=\"t1l_176\">: </span><span class=\"S64E3 S2D2 S2DE S2\" id=\"t1m_176\">les appels de fonds r\u00e9alis\u00e9s aupr\u00e8s des acqu\u00e9reurs au fur et \u00e0 </span><span class=\"S64E4 S2DB S2DE S2\" id=\"t1n_176\">E </span><span class=\"S23A1 S2D2 S2DE S2\" id=\"t1o_176\">mesure de l\u2019avancement des travaux et non encore r\u00e9gl\u00e9s </span><span class=\"S64E5 S2D2 S2DE S2\" id=\"t1p_176\">; </span><span class=\"S64E6 S2D2 S2DE S2\" id=\"t1q_176\">les \u00ab </span><span class=\"S64E7 S2D2 S2DE S2\" id=\"t1r_176\">facturations \u00e0 \u00e9tablir </span><span class=\"S64E8 S2D2 S2DE S2\" id=\"t1s_176\">\u00bb correspondant aux appels de fonds </span><span class=\"S5A8A S2DB S2DE S2\" id=\"t1t_176\">E </span><span class=\"S64E9 S2D2 S2DE S2\" id=\"t1u_176\">non encore \u00e9mis au titre des contrats de ventes en l\u2019\u00e9tat futur </span><span class=\"S64EA S2D2 S2DE S2\" id=\"t1v_176\">d\u2019ach\u00e8vement. </span><span class=\"S64EB S2D8 S2\" id=\"t1w_176\">1.18 \u2013 Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie </span><span class=\"S64EC S2D2 S2DE S2\" id=\"t1x_176\">La tr\u00e9sorerie brute, telle que pr\u00e9sent\u00e9e \u00e0 l\u2019actif du bilan, est </span><span class=\"S64ED S2D2 S2DE S2\" id=\"t1y_176\">constitu\u00e9e des disponibilit\u00e9s et d\u00e9p\u00f4ts \u00e0 vue ainsi que des </span><span class=\"S64EE S2D2 S2DE S2\" id=\"t1z_176\">placements \u00e0 court terme et moyen terme (Sicav et Fonds </span><span class=\"S64EF S2D2 S2DE S2\" id=\"t20_176\">communs de placement) r\u00e9pondant aux crit\u00e8res fix\u00e9s par la norme </span><span class=\"SF88 S2D2 S2DE S2\" id=\"t21_176\">IAS </span><span class=\"S64F0 S2D2 S2DE S2\" id=\"t22_176\">7 </span><span class=\"S64F1 S2D2 S2DE S2\" id=\"t23_176\">; ils sont notamment disponibles \u00e0 tout moment pour leur </span><span class=\"S64F2 S2D2 S2DE S2\" id=\"t24_176\">montant nominal et le risque de changement de valeur est </span><span class=\"S2320 S2D2 S2DE S2\" id=\"t25_176\">n\u00e9gligeable. </span><span class=\"S64F3 S2D2 S2DE S2\" id=\"t26_176\">La tr\u00e9sorerie figurant dans le tableau des flux de tr\u00e9sorerie </span><span class=\"S64F4 S2D2 S2DE S2\" id=\"t27_176\">consolid\u00e9 est constitu\u00e9e de la tr\u00e9sorerie brute diminu\u00e9e des </span><span class=\"S342 S2D2 S2DE S2\" id=\"t28_176\">d\u00e9couverts bancaires. </span><span class=\"S64F5 S2D2 S2DE S2\" id=\"t29_176\">Les int\u00e9r\u00eats courus non \u00e9chus se rapportant aux \u00e9l\u00e9ments </span><span class=\"S27C6 S2D2 S2DE S2\" id=\"t2a_176\">constitutifs de la tr\u00e9sorerie nette sont int\u00e9gr\u00e9s \u00e0 la tr\u00e9sorerie nette. </span><span class=\"S64F6 S2D8 S2\" id=\"t2b_176\">1.19 \u2013 Titres Pierre </span><span class=\"S64F7 S2D8 S2\" id=\"t2c_176\">et </span><span class=\"S64F8 S2D8 S2\" id=\"t2d_176\">Vacances auto-d\u00e9tenus </span><span class=\"S64F9 S2D2 S2DE S2\" id=\"t2e_176\">Les actions de la soci\u00e9t\u00e9 Pierre </span><span class=\"S64FA S2D2 S2DE S2\" id=\"t2f_176\">et </span><span class=\"S64FB S2D2 S2DE S2\" id=\"t2g_176\">Vacances d\u00e9tenues par la m\u00e8re </span><span class=\"S64FC S2D2 S2DE S2\" id=\"t2h_176\">et/ou par les soci\u00e9t\u00e9s du Groupe, quel que soit l\u2019objet de leur </span><span class=\"S64FD S2D2 S2DE S2\" id=\"t2i_176\">d\u00e9tention, sont inscrites pour leur co\u00fbt d\u2019acquisition en diminution </span><span class=\"S64FE S2D2 S2DE S2\" id=\"t2j_176\">des capitaux propres consolid\u00e9s. Le r\u00e9sultat de la cession \u00e9ventuelle </span><span class=\"S64FF S2D2 S2DE S2\" id=\"t2k_176\">des actions d\u2019auto-contr\u00f4le est imput\u00e9 directement dans les </span><span class=\"S6500 S2D2 S2DE S2\" id=\"t2l_176\">r\u00e9serves consolid\u00e9es pour leur montant net d\u2019imp\u00f4t et ne contribue </span><span class=\"SCD4 S2D2 S2DE S2\" id=\"t2m_176\">pas au r\u00e9sultat de l\u2019exercice. </span><span class=\"S6501 S2D8 S2\" id=\"t2n_176\">1.20 \u2013 Paiement fond\u00e9 sur des actions </span><span class=\"S6502 S2D2 S2DE S2\" id=\"t2o_176\">Les options de souscription et d\u2019achat d\u2019actions attribu\u00e9es par le </span><span class=\"S6503 S2D2 S2DE S2\" id=\"t2p_176\">Groupe \u00e0 ses employ\u00e9s et \u00e0 ses dirigeants donnent lieu \u00e0 la </span><span class=\"S6504 S2D2 S2DE S2\" id=\"t2q_176\">constatation d\u2019une charge de personnel (hors attribution dans le </span><span class=\"S6505 S2D2 S2DE S2\" id=\"t2r_176\">cadre de la restructuration financi\u00e8re du Groupe) repr\u00e9sentative des </span><span class=\"S6506 S2D2 S2DE S2\" id=\"t2s_176\">services rendus par les b\u00e9n\u00e9ficiaires de ces plans. Ainsi, la charge </span><span class=\"S6507 S2D2 S2DE S2\" id=\"t2t_176\">comptabilis\u00e9e correspond \u00e0 la juste valeur des options accord\u00e9es </span><span class=\"S6508 S2D2 S2DE S2\" id=\"t2u_176\">calcul\u00e9e \u00e0 la date de leur octroi par le Conseil d\u2019Administration </span><span class=\"S6509 S2D2 S2DE S2\" id=\"t2v_176\">selon la m\u00e9thode de </span><span class=\"S650A S2DC S2DE S2\" id=\"t2w_176\">Black &amp; Scholes</span><span class=\"S650B S2D2 S2DE S2\" id=\"t2x_176\">. Cette charge est r\u00e9partie sur la </span><span class=\"S650C S2D2 S2DE S2\" id=\"t2y_176\">p\u00e9riode d\u2019acquisition des droits en contrepartie d\u2019une augmentation </span><span class=\"S1E7A S2D2 S2DE S2\" id=\"t2z_176\">des r\u00e9serves d\u00e8s lors que le plan est qualifi\u00e9 d\u2019</span><span class=\"S650D S2DC S2DE S2\" id=\"t30_176\">equity settled</span><span class=\"S650E S2D2 S2DE S2\" id=\"t31_176\">. </span><span class=\"S650F S2D2 S2DE S2\" id=\"t32_176\">L\u2019attribution d\u2019avantages au personnel au travers de la mise en </span><span class=\"S6510 S2D2 S2DE S2\" id=\"t33_176\">place d\u2019un Plan d\u2019\u00c9pargne d\u2019Entreprise Groupe entre aussi dans le </span><span class=\"S6511 S2D2 S2DE S2\" id=\"t34_176\">champ de l\u2019IFRS </span><span class=\"S6512 S2D2 S2DE S2\" id=\"t35_176\">2 dans la mesure o\u00f9 une d\u00e9cote est accord\u00e9e lors </span><span class=\"S6513 S2D2 S2DE S2\" id=\"t36_176\">de l\u2019acquisition des titres par le salari\u00e9. Ainsi, d\u00e8s lors que le prix de </span><span class=\"S6514 S2D2 S2DE S2\" id=\"t37_176\">souscription accord\u00e9 aux salari\u00e9s pr\u00e9sente une d\u00e9cote par rapport \u00e0 </span><span class=\"S6515 S2D2 S2DE S2\" id=\"t38_176\">la juste valeur de l\u2019action \u00e0 la date d\u2019attribution, une charge est </span><span class=\"S6516 S2D2 S2DE S2\" id=\"t39_176\">comptabilis\u00e9e imm\u00e9diatement ou sur la p\u00e9riode d\u2019acquisition des </span><span class=\"S6517 S2D2 S2DE S2\" id=\"t3a_176\">droits \u00e0 d\u00e9faut d\u2019acquisition imm\u00e9diate. </span><span class=\"S6518 S2D8 S2\" id=\"t3b_176\">1.21 \u2013 Provisions </span><span class=\"S6519 S2D2 S2DE S2\" id=\"t3c_176\">Une provision est comptabilis\u00e9e d\u00e8s lors qu\u2019il existe, \u00e0 la cl\u00f4ture de </span><span class=\"S651A S2D2 S2DE S2\" id=\"t3d_176\">l\u2019exercice, une obligation du Groupe vis-\u00e0-vis d\u2019un tiers, qui r\u00e9sulte </span><span class=\"S651B S2D2 S2DE S2\" id=\"t3e_176\">d\u2019un fait g\u00e9n\u00e9rateur pass\u00e9, dont la mesure peut \u00eatre estim\u00e9e de </span><span class=\"S651C S2D2 S2DE S2\" id=\"t3f_176\">mani\u00e8re fiable, et dont il est probable ou certain qu\u2019elle provoquera </span><span class=\"S651D S2D2 S2DE S2\" id=\"t3g_176\">une sortie de ressources au b\u00e9n\u00e9fice de ce tiers, sans contrepartie </span><span class=\"S651E S2D2 S2DE S2\" id=\"t3h_176\">au moins \u00e9quivalente attendue de celui-ci. Cette obligation peut </span><span class=\"S651F S2D2 S2DE S2\" id=\"t3i_176\">\u00eatre d\u2019ordre l\u00e9gal, r\u00e9glementaire, contractuel ou implicite. Les </span><span class=\"S6520 S2D2 S2DE S2\" id=\"t3j_176\">provisions sont inscrites \u00e0 la valeur qui repr\u00e9sente la meilleure </span><span class=\"S6521 S2D2 S2DE S2\" id=\"t3k_176\">estimation du montant \u00e0 payer pour \u00e9teindre l\u2019obligation. Si le </span><span class=\"S6522 S2D2 S2DE S2\" id=\"t3l_176\">montant ou l\u2019\u00e9ch\u00e9ance ne peuvent pas \u00eatre estim\u00e9s avec </span><span class=\"S6523 S2D2 S2DE S2\" id=\"t3m_176\">suffisamment de fiabilit\u00e9, alors il s\u2019agit d\u2019un passif \u00e9ventuel qui fait </span><span class=\"S6524 S2D2 S2DE S2\" id=\"t3n_176\">l\u2019objet d\u2019une information dans les notes annexes. </span><span class=\"S6525 S2D2 S2DE S2\" id=\"t3o_176\">Ainsi, afin de tenir compte \u00e0 la fois de ses engagements </span><span class=\"S6526 S2D2 S2DE S2\" id=\"t3p_176\">contractuels et de sa politique d\u2019entretien du parc pris \u00e0 bail, le </span><span class=\"S6527 S2D2 S2DE S2\" id=\"t3q_176\">Groupe enregistre dans ses comptes des provisions pour frais de </span><span class=\"S6528 S2D2 S2DE S2\" id=\"t3r_176\">r\u00e9novation. La comptabilisation de ces provisions est destin\u00e9e \u00e0 </span><span class=\"S6529 S2D2 S2DE S2\" id=\"t3s_176\">prendre en compte les co\u00fbts de r\u00e9novation restant \u00e0 la charge du </span><span class=\"S652A S2D2 S2DE S2\" id=\"t3t_176\">Groupe au terme ou au cours du bail. Elles sont calcul\u00e9es sur la base </span><span class=\"S652B S2D2 S2DE S2\" id=\"t3u_176\">actualis\u00e9e de co\u00fbts pr\u00e9visionnels des travaux de r\u00e9novation restant </span><span class=\"S652C S2D2 S2DE S2\" id=\"t3v_176\">\u00e0 r\u00e9aliser. </span><span class=\"S652D S2D2 S2DE S2\" id=\"t3w_176\">Par ailleurs, dans le cas des restructurations, une obligation est </span><span class=\"S652E S2D2 S2DE S2\" id=\"t3x_176\">constitu\u00e9e d\u00e8s lors que la restructuration a fait l\u2019objet d\u2019une </span><span class=\"S652F S2D2 S2DE S2\" id=\"t3y_176\">annonce et d\u2019un plan formalis\u00e9 et d\u00e9taill\u00e9, avant la date de cl\u00f4ture. </span><span class=\"S6372 S2D8 S2\" id=\"t7_177\">1.22 \u2013 Engagements de retraite </span><span class=\"S6530 S2D8 S2\" id=\"t8_177\">et </span><span class=\"S6531 S2D8 S2\" id=\"t9_177\">autres </span><span class=\"S6532 S2D8 S2\" id=\"ta_177\">avantages assimil\u00e9s </span><span class=\"S6533 S62F5 S2\" id=\"tb_177\">Avantages post\u00e9rieurs \u00e0 l\u2019emploi </span><span class=\"S3E16 S2D2 S2DE S2\" id=\"tc_177\">Le Groupe Pierre </span><span class=\"S6534 S2D2 S2DE S2\" id=\"td_177\">&amp; </span><span class=\"S6535 S2D2 S2DE S2\" id=\"te_177\">Vacances-Center Parcs participe selon les lois, </span><span class=\"S6536 S2D2 S2DE S2\" id=\"tf_177\">r\u00e8glements et usages de chaque pays, \u00e0 la constitution des retraites </span><span class=\"S6537 S2D2 S2DE S2\" id=\"tg_177\">de son personnel. </span><span class=\"S6538 S2D2 S2DE S2\" id=\"th_177\">Les soci\u00e9t\u00e9s du Groupe versent des cotisations assises sur les </span><span class=\"S6539 S2D2 S2DE S2\" id=\"ti_177\">salaires \u00e0 des organismes responsables de ces allocations. Il n\u2019existe </span><span class=\"S653A S2D2 S2DE S2\" id=\"tj_177\">alors aucun passif actuariel au titre de ces r\u00e9gimes de retraites. Pour </span><span class=\"S653B S2D2 S2DE S2\" id=\"tk_177\">ces r\u00e9gimes \u00e0 cotisations d\u00e9finies, les paiements effectu\u00e9s par le </span><span class=\"S653C S2D2 S2DE S2\" id=\"tl_177\">Groupe sont constat\u00e9s dans le compte de r\u00e9sultat en charges de la </span><span class=\"SDCD S2D2 S2DE S2\" id=\"tm_177\">p\u00e9riode \u00e0 laquelle ils sont li\u00e9s. </span><span class=\"S653D S2D2 S2DE S2\" id=\"tn_177\">Il existe, par ailleurs, dans certaines entit\u00e9s du Groupe des r\u00e9gimes </span><span class=\"S653E S2D2 S2DE S2\" id=\"to_177\">internes de retraites en faveur des salari\u00e9s. Le passif actuariel </span><span class=\"S653F S2D2 S2DE S2\" id=\"tp_177\">correspondant est provisionn\u00e9 dans les comptes consolid\u00e9s. Il en </span><span class=\"S6540 S2D2 S2DE S2\" id=\"tq_177\">est de m\u00eame, en France, des engagements du Groupe vis-\u00e0-vis des </span><span class=\"S6541 S2D2 S2DE S2\" id=\"tr_177\">salari\u00e9s en mati\u00e8re d\u2019indemnit\u00e9s de fin de carri\u00e8re. Pour ces r\u00e9gimes </span><span class=\"S6542 S2D2 S2DE S2\" id=\"ts_177\">\u00e0 prestations d\u00e9finies, les co\u00fbts des prestations sont estim\u00e9s en </span><span class=\"S3A47 S2D2 S2DE S2\" id=\"tt_177\">utilisant la m\u00e9thode r\u00e9trospective avec salaires de fin de carri\u00e8re. </span><span class=\"S6543 S2D2 S2DE S2\" id=\"tu_177\">Selon cette m\u00e9thode, le co\u00fbt des engagements est constat\u00e9 </span><span class=\"S6544 S2D2 S2DE S2\" id=\"tv_177\">directement par le r\u00e9sultat de mani\u00e8re \u00e0 le r\u00e9partir uniform\u00e9ment </span><span class=\"S6545 S2D2 S2DE S2\" id=\"tw_177\">sur la dur\u00e9e de services des salari\u00e9s. Le montant de la provision </span><span class=\"S6546 S2D2 S2DE S2\" id=\"tx_177\">prend en compte la valeur actuelle des paiements futurs estim\u00e9s en </span><span class=\"S6547 S2D2 S2DE S2\" id=\"ty_177\">tenant compte de l\u2019anciennet\u00e9, de l\u2019esp\u00e9rance de vie, du taux de </span><span class=\"S6548 S2D2 S2DE S2\" id=\"tz_177\">rotation du personnel, ainsi que des hypoth\u00e8ses de revalorisation et </span><span class=\"S6549 S2D2 S2DE S2\" id=\"t10_177\">d\u2019actualisation. Dans le cas de r\u00e9gimes \u00e0 prestations d\u00e9finies </span><span class=\"S654A S2D2 S2DE S2\" id=\"t11_177\">partiellement ou int\u00e9gralement financ\u00e9s par des cotisations vers\u00e9es </span><span class=\"S654B S2D2 S2DE S2\" id=\"t12_177\">\u00e0 un fonds distinct ou \u00e0 une compagnie d\u2019assurances, les actifs de </span><span class=\"S654C S2D2 S2DE S2\" id=\"t13_177\">ces entit\u00e9s sont \u00e9valu\u00e9s \u00e0 leur juste valeur. Le passif est alors </span><span class=\"S654D S2D2 S2DE S2\" id=\"t14_177\">enregistr\u00e9 au bilan, d\u00e9duction faite de la valeur des actifs du r\u00e9gime </span><span class=\"S8F2 S2D2 S2DE S2\" id=\"t15_177\">qui couvrent cette obligation. </span><span class=\"S654E S2D2 S2DE S2\" id=\"t16_177\">Les \u00e9carts actuariels r\u00e9sultent des changements d\u2019hypoth\u00e8ses </span><span class=\"S654F S2D2 S2DE S2\" id=\"t17_177\">actuarielles retenues pour les \u00e9valuations d\u2019un exercice \u00e0 l\u2019autre, </span><span class=\"S6550 S2D2 S2DE S2\" id=\"t18_177\">ainsi que de tout \u00e9cart constat\u00e9 sur l\u2019obligation ou sur la valeur des </span><span class=\"S6551 S2D2 S2DE S2\" id=\"t19_177\">fonds par rapport aux hypoth\u00e8ses actuarielles retenues en d\u00e9but </span><span class=\"S6552 S2D2 S2DE S2\" id=\"t1a_177\">d\u2019exercice. En application de la norme IAS </span><span class=\"S6553 S2D2 S2DE S2\" id=\"t1b_177\">19 \u00ab </span><span class=\"S6554 S2D2 S2DE S2\" id=\"t1c_177\">Avantages au </span><span class=\"SD63 S2D2 S2DE S2\" id=\"t1d_177\">personnel </span><span class=\"S6555 S2D2 S2DE S2\" id=\"t1e_177\">\u00bb, ces \u00e9carts actuariels g\u00e9n\u00e9r\u00e9s sont comptabilis\u00e9s en </span><span class=\"S2EB6 S2D2 S2DE S2\" id=\"t1f_177\">autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S6556 S62F5 S2\" id=\"t1g_177\">Autres avantages \u00e0 long terme </span><span class=\"S6557 S2D2 S2DE S2\" id=\"t1h_177\">Dans le cadre de la signature d\u2019accords d\u2019entreprise, le Groupe </span><span class=\"S6558 S2D2 S2DE S2\" id=\"t1i_177\">octroie \u00e9galement \u00e0 son personnel d\u2019autres avantages \u00e0 long terme </span><span class=\"S6559 S2D2 S2DE S2\" id=\"t1j_177\">pendant l\u2019emploi tels que des primes et cadeaux s\u00e9jours dans le </span><span class=\"S655A S2D2 S2DE S2\" id=\"t1k_177\">parc touristique g\u00e9r\u00e9 par le Groupe, offerts aux salari\u00e9s en fonction </span><span class=\"S655B S2D2 S2DE S2\" id=\"t1l_177\">de leur anciennet\u00e9. Ces avantages font \u00e9galement l\u2019objet de </span><span class=\"S655C S2D2 S2DE S2\" id=\"t1m_177\">provisions qui sont d\u00e9termin\u00e9es en proc\u00e9dant \u00e0 un calcul actuariel </span><span class=\"S655D S2D2 S2DE S2\" id=\"t1n_177\">visant \u00e0 estimer le co\u00fbt support\u00e9 par le Groupe au titre des </span><span class=\"S655E S2D2 S2DE S2\" id=\"t1o_177\">avantages ainsi octroy\u00e9s. Le cas \u00e9ch\u00e9ant, les \u00e9carts actuariels </span><span class=\"S655F S2D2 S2DE S2\" id=\"t1p_177\">d\u00e9gag\u00e9s dans l\u2019ann\u00e9e sont amortis imm\u00e9diatement dans l\u2019exercice </span><span class=\"S6560 S2D2 S2DE S2\" id=\"t1q_177\">de leur constatation. </span><span class=\"S6561 S62F5 S2\" id=\"t1r_177\">Co\u00fbt des services pass\u00e9s </span><span class=\"S6562 S2D2 S2DE S2\" id=\"t1s_177\">La modification ou l\u2019introduction d\u2019un nouveau r\u00e9gime d\u2019avantages </span><span class=\"S6563 S2D2 S2DE S2\" id=\"t1t_177\">post\u00e9rieurs \u00e0 l\u2019emploi ou d\u2019autres avantages \u00e0 long terme peuvent </span><span class=\"S6564 S2D2 S2DE S2\" id=\"t1u_177\">entra\u00eener un accroissement de la valeur actuelle de l\u2019obligation au </span><span class=\"S6565 S2D2 S2DE S2\" id=\"t1v_177\">titre des prestations d\u00e9finies pour les services rendus au cours des </span><span class=\"S6566 S2D2 S2DE S2\" id=\"t1w_177\">exercices ant\u00e9rieurs et appel\u00e9s \u00ab </span><span class=\"S6567 S2D2 S2DE S2\" id=\"t1x_177\">co\u00fbt des services pass\u00e9s </span><span class=\"S6568 S2D2 S2DE S2\" id=\"t1y_177\">\u00bb. Ce co\u00fbt </span><span class=\"S6569 S2D2 S2DE S2\" id=\"t1z_177\">des services pass\u00e9s est comptabilis\u00e9 imm\u00e9diatement en charge de </span><span class=\"S43F1 S2D2 S2DE S2\" id=\"t20_177\">l\u2019exercice. </span><span class=\"S656A S2D2 S2DE S2\" id=\"t21_177\">La charge repr\u00e9sentative de l\u2019\u00e9volution des engagements nets au </span><span class=\"S656B S2D2 S2DE S2\" id=\"t22_177\">titre des pensions et autres avantages post\u00e9rieurs \u00e0 l\u2019emploi est </span><span class=\"S656C S2D2 S2DE S2\" id=\"t23_177\">comptabilis\u00e9e en r\u00e9sultat op\u00e9rationnel courant ou en autres </span><span class=\"S656D S2D2 S2DE S2\" id=\"t24_177\">produits et charges financi\u00e8res selon la nature du sous-jacent. En </span><span class=\"S656E S2D2 S2DE S2\" id=\"t25_177\">effet, l\u2019incidence de la d\u00e9sactualisation des engagements de </span><span class=\"S656F S2D2 S2DE S2\" id=\"t26_177\">retraite, net des rendements attendus des actifs en couverture, est </span><span class=\"S3CC S2D2 S2DE S2\" id=\"t27_177\">constat\u00e9e dans le poste \u00ab </span><span class=\"S6570 S2D2 S2DE S2\" id=\"t28_177\">Autres charges et produits financiers </span><span class=\"S6571 S2D2 S2DE S2\" id=\"t29_177\">\u00bb. </span><span class=\"S6572 S2D2 S2DE S2\" id=\"t2a_177\">La part \u00e0 plus d\u2019un an des provisions pour engagements de retraite </span><span class=\"S6573 S2D2 S2DE S2\" id=\"t2b_177\">et autres avantages assimil\u00e9s est class\u00e9e en provisions \u00e0 caract\u00e8re </span><span class=\"S6574 S2D2 S2DE S2\" id=\"t2c_177\">non courant et celle \u00e0 moins d\u2019un an en provisions \u00e0 caract\u00e8re </span><span class=\"S6575 S2D2 S2DE S2\" id=\"t2d_177\">courant. Cette part courante correspond aux d\u00e9caissements que le </span><span class=\"S6576 S2D2 S2DE S2\" id=\"t2e_177\">Groupe estime devoir r\u00e9aliser dans les douze mois suivant la cl\u00f4ture </span><span class=\"S1911 S2D2 S2DE S2\" id=\"t2f_177\">de l\u2019exercice. </span><span class=\"S6577 S2D8 S2\" id=\"t2g_177\">1.23 \u2013 Emprunts et dettes financi\u00e8res </span><span class=\"S6578 S2D2 S2DE S2\" id=\"t2h_177\">Tous les emprunts sont initialement enregistr\u00e9s au co\u00fbt qui </span><span class=\"S6579 S2D2 S2DE S2\" id=\"t2i_177\">correspond \u00e0 la juste valeur du montant re\u00e7u nette des co\u00fbts directs </span><span class=\"S657A S2D2 S2DE S2\" id=\"t2j_177\">li\u00e9s \u00e0 la mise en place de l\u2019emprunt. Par la suite, ces emprunts sont </span><span class=\"S657B S2D2 S2DE S2\" id=\"t2k_177\">comptabilis\u00e9s au co\u00fbt amorti en utilisant la m\u00e9thode du taux </span><span class=\"S657C S2D2 S2DE S2\" id=\"t2l_177\">d\u2019int\u00e9r\u00eat effectif, la diff\u00e9rence entre le co\u00fbt et la valeur de </span><span class=\"S657D S2D2 S2DE S2\" id=\"t2m_177\">remboursement \u00e9tant comptabilis\u00e9e dans le compte de r\u00e9sultat sur </span><span class=\"S1DBA S2D2 S2DE S2\" id=\"t2n_177\">la dur\u00e9e des emprunts. </span><span class=\"S657E S2D2 S2DE S2\" id=\"t2o_177\">Le taux d\u2019int\u00e9r\u00eat effectif correspond au taux qui permet d\u2019obtenir la </span><span class=\"S657F S2D2 S2DE S2\" id=\"t2p_177\">valeur comptable d\u2019un emprunt \u00e0 l\u2019origine en actualisant les </span><span class=\"S6580 S2D2 S2DE S2\" id=\"t2q_177\">d\u00e9caissements et encaissements de tr\u00e9sorerie futurs attendus sur </span><span class=\"S6581 S2D2 S2DE S2\" id=\"t2r_177\">sa dur\u00e9e de vie. La valeur comptable de l\u2019emprunt \u00e0 l\u2019origine inclut </span><span class=\"S6582 S2D2 S2DE S2\" id=\"t2s_177\">les co\u00fbts de transactions de l\u2019op\u00e9ration ainsi que toutes les primes </span><span class=\"S1B70 S2D2 S2DE S2\" id=\"t2t_177\">d\u2019\u00e9mission \u00e9ventuelles. </span><span class=\"S6583 S2D2 S2DE S2\" id=\"t2u_177\">En cas de couverture de la charge d\u2019int\u00e9r\u00eats future avec des </span><span class=\"S6584 S2DC S2DE S2\" id=\"t2v_177\">caps</span><span class=\"S6585 S2D2 S2DE S2\" id=\"t2w_177\">, la </span><span class=\"S6586 S2D2 S2DE S2\" id=\"t2x_177\">dette financi\u00e8re dont les flux sont couverts reste comptabilis\u00e9e au </span><span class=\"S2A69 S2D2 S2DE S2\" id=\"t2y_177\">co\u00fbt amorti. </span><span class=\"S6587 S2D8 S2\" id=\"t2z_177\">1.24 \u2013 Instruments d\u00e9riv\u00e9s </span><span class=\"S6588 S2D2 S2DE S2\" id=\"t30_177\">Dans le cas d\u2019emprunts et dettes aupr\u00e8s des \u00e9tablissements de </span><span class=\"S6589 S2D2 S2DE S2\" id=\"t31_177\">cr\u00e9dit \u00e0 taux variable, le Groupe Pierre </span><span class=\"S658A S2D2 S2DE S2\" id=\"t32_177\">&amp; </span><span class=\"S658B S2D2 S2DE S2\" id=\"t33_177\">Vacances-Center Parcs peut </span><span class=\"S658C S2D2 S2DE S2\" id=\"t34_177\">\u00eatre amen\u00e9 \u00e0 couvrir sa charge future d\u2019int\u00e9r\u00eats en utilisant des </span><span class=\"S658D S2D2 S2DE S2\" id=\"t35_177\">instruments d\u00e9riv\u00e9s tels que des </span><span class=\"S658E S2DC S2DE S2\" id=\"t36_177\">swaps </span><span class=\"S658F S2D2 S2DE S2\" id=\"t37_177\">de taux d\u2019int\u00e9r\u00eat ou des </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t38_177\">options de taux. </span><span class=\"S6590 S2D2 S2E1 S2\" id=\"t39_177\">La politique du Groupe est de r\u00e9duire son exposition aux fluctuations </span><span class=\"S6591 S2D2 S2E1 S2\" id=\"t3a_177\">des taux d\u2019int\u00e9r\u00eat. Ce risque fait l\u2019objet d\u2019une gestion centralis\u00e9e qui </span><span class=\"S6592 S2D2 S2E1 S2\" id=\"t3b_177\">permet de d\u00e9finir les grandes orientations en mati\u00e8re de couverture. </span><span class=\"S6593 S2D2 S2E1 S2\" id=\"t3c_177\">Les positions sont n\u00e9goci\u00e9es sur des march\u00e9s de gr\u00e9 \u00e0 gr\u00e9 avec des </span><span class=\"S6594 S2D2 S2E1 S2\" id=\"t3d_177\">contreparties bancaires de premier rang. </span><span class=\"S3968 S2D2 S2DE S2\" id=\"t3e_177\">Le Groupe applique la comptabilit\u00e9 de couverture si </span><span class=\"S6595 S2D2 S2DE S2\" id=\"t3f_177\">: </span><span class=\"S6596 S2D2 S2DE S2\" id=\"t3g_177\">la relation de couverture est clairement document\u00e9e \u00e0 la date de </span><span class=\"S6597 S2DB S2DE S2\" id=\"t3h_177\">E </span><span class=\"S37D3 S2D2 S2DE S2\" id=\"t3i_177\">mise en place </span><span class=\"S6598 S2D2 S2DE S2\" id=\"t3j_177\">; et </span><span class=\"S6599 S2D2 S2DE S2\" id=\"t3k_177\">l\u2019efficacit\u00e9 de la relation de couverture est d\u00e9montr\u00e9e de fa\u00e7on </span><span class=\"S3975 S2DB S2DE S2\" id=\"t3l_177\">E </span><span class=\"S37D6 S2D2 S2DE S2\" id=\"t3m_177\">prospective et r\u00e9trospective \u00e0 chaque arr\u00eat\u00e9 comptable. </span><span class=\"S659A S2D2 S2DE S2\" id=\"t3n_177\">Les instruments financiers d\u00e9riv\u00e9s sont enregistr\u00e9s au bilan \u00e0 leur </span><span class=\"S279E S2D2 S2DE S2\" id=\"t3o_177\">juste valeur. La valeur de march\u00e9 est \u00e9tablie sur la base des donn\u00e9es </span><span class=\"S659B S2D2 S2DE S2\" id=\"t3p_177\">de march\u00e9 et est confirm\u00e9e par des cotations d\u2019\u00e9tablissements </span><span class=\"S659C S2D2 S2DE S2\" id=\"t3q_177\">financiers. </span><span class=\"S659D S2D2 S124C S2\" id=\"t3r_177\">Les variations de juste valeur des instruments document\u00e9s comme </span><span class=\"S659E S2D2 S124C S2\" id=\"t3s_177\">instruments de couverture de flux de tr\u00e9sorerie sont comptabilis\u00e9es </span><span class=\"S659F S2D2 S124C S2\" id=\"t3t_177\">directement dans les capitaux propres pour la partie efficace de la </span><span class=\"S65A0 S2D2 S124C S2\" id=\"t3u_177\">couverture. En l\u2019absence de relation de couverture document\u00e9e les </span><span class=\"S65A1 S2D2 S124C S2\" id=\"t3v_177\">variations </span><span class=\"S65A2 S2D2 S124C S2\" id=\"t3w_177\">de </span><span class=\"S65A3 S2D2 S124C S2\" id=\"t3x_177\">valeur </span><span class=\"S65A4 S2D2 S124C S2\" id=\"t3y_177\">des </span><span class=\"S65A5 S2D2 S124C S2\" id=\"t3z_177\">instruments </span><span class=\"S65A6 S2D2 S124C S2\" id=\"t40_177\">financiers </span><span class=\"S65A7 S2D2 S124C S2\" id=\"t41_177\">d\u00e9riv\u00e9s </span><span class=\"S65A8 S2D2 S124C S2\" id=\"t42_177\">sont </span><span class=\"S65A9 S2D2 S124C S2\" id=\"t43_177\">enregistr\u00e9es en r\u00e9sultat financier. La partie inefficace des couvertures </span><span class=\"S65AA S2D2 S124C S2\" id=\"t44_177\">document\u00e9es est \u00e9galement enregistr\u00e9e en r\u00e9sultat financier. </span><span class=\"S6372 S2D8 S2\" id=\"t7_178\">1.25 \u2013 Imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S65AB S2D2 S2DE S2\" id=\"t8_178\">Toutes les diff\u00e9rences temporelles, existantes \u00e0 la cl\u00f4ture de chaque </span><span class=\"S65AC S2D2 S2DE S2\" id=\"t9_178\">exercice, entre les valeurs comptables des \u00e9l\u00e9ments d\u2019actif et de </span><span class=\"S65AD S2D2 S2DE S2\" id=\"ta_178\">passif et les valeurs attribu\u00e9es \u00e0 ces m\u00eames \u00e9l\u00e9ments pour la </span><span class=\"S65AE S2D2 S2DE S2\" id=\"tb_178\">d\u00e9termination du r\u00e9sultat fiscal, g\u00e9n\u00e8rent la comptabilisation </span><span class=\"S65AF S2D2 S2DE S2\" id=\"tc_178\">d\u2019imp\u00f4ts diff\u00e9r\u00e9s calcul\u00e9s selon la m\u00e9thode du report variable. Les </span><span class=\"S65B0 S2D2 S2DE S2\" id=\"td_178\">imp\u00f4ts diff\u00e9r\u00e9s sur les diff\u00e9rences temporaires et les reports </span><span class=\"S65B1 S2D2 S2DE S2\" id=\"te_178\">d\u00e9ficitaires sont calcul\u00e9s en fonction des taux vot\u00e9s ou quasi </span><span class=\"S65B2 S2D2 S2DE S2\" id=\"tf_178\">adopt\u00e9s qui seront en vigueur \u00e0 la date probable de renversement </span><span class=\"S65B3 S2D2 S2DE S2\" id=\"tg_178\">des diff\u00e9rences concern\u00e9es, si ceux-ci sont fix\u00e9s, ou des taux </span><span class=\"S65B4 S2D2 S2DE S2\" id=\"th_178\">d\u2019imp\u00f4t vot\u00e9s \u00e0 la date d\u2019arr\u00eat\u00e9 des comptes \u00e0 d\u00e9faut. Les effets des </span><span class=\"S65B5 S2D2 S2DE S2\" id=\"ti_178\">modifications de taux d\u2019imposition sont inscrits dans le r\u00e9sultat de </span><span class=\"S2BF8 S2D2 S2DE S2\" id=\"tj_178\">l\u2019exercice au cours duquel le changement de taux est d\u00e9cid\u00e9. </span><span class=\"S65B6 S2D2 S2DE S2\" id=\"tk_178\">Les produits d\u2019imp\u00f4ts diff\u00e9r\u00e9s provenant des d\u00e9ficits fiscaux </span><span class=\"S65B7 S2D2 S2DE S2\" id=\"tl_178\">reportables ne sont comptabilis\u00e9s en imp\u00f4ts diff\u00e9r\u00e9s actifs que </span><span class=\"S65B8 S2D2 S2DE S2\" id=\"tm_178\">dans la mesure o\u00f9 il est probable qu\u2019ils soient utilis\u00e9s dans un </span><span class=\"SAB3 S2D2 S2DE S2\" id=\"tn_178\">horizon de temps raisonnable. </span><span class=\"S65B9 S2D2 S2DE S2\" id=\"to_178\">La charge d\u2019imp\u00f4t est comptabilis\u00e9e en r\u00e9sultat sauf l\u2019imp\u00f4t relatif </span><span class=\"S65BA S2D2 S2DE S2\" id=\"tp_178\">aux \u00e9l\u00e9ments reconnus en capitaux propres qui est comptabilis\u00e9 </span><span class=\"S3CC0 S2D2 S2DE S2\" id=\"tq_178\">directement en capitaux propres. </span><span class=\"S65BB S2D2 S2DE S2\" id=\"tr_178\">Les actifs et les passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s, quelle que soit leur </span><span class=\"S65BC S2D2 S2DE S2\" id=\"ts_178\">\u00e9ch\u00e9ance, ne sont pas actualis\u00e9s et sont compens\u00e9s lorsqu\u2019ils </span><span class=\"S1ECD S2D2 S2DE S2\" id=\"tt_178\">concernent une m\u00eame entit\u00e9 fiscale. </span><span class=\"S65BD S2D8 S2\" id=\"tu_178\">1.26 \u2013 Produits constat\u00e9s d\u2019avance </span><span class=\"S65BE S2D2 S2DE S2\" id=\"tv_178\">Les produits constat\u00e9s d\u2019avance correspondent \u00e0 des produits </span><span class=\"S65BF S2D2 S2DE S2\" id=\"tw_178\">per\u00e7us ou comptabilis\u00e9s avant que les prestations et fournitures les </span><span class=\"S65C0 S2D2 S2DE S2\" id=\"tx_178\">justifiant aient \u00e9t\u00e9 effectu\u00e9es ou fournies. Ils sont qualifi\u00e9s de passif </span><span class=\"SE1D S2D2 S2DE S2\" id=\"ty_178\">sur contrat au sens de la norme IFRS </span><span class=\"S65C1 S2D2 S2DE S2\" id=\"tz_178\">15. </span><span class=\"S65C2 S2D2 S2DE S2\" id=\"t10_178\">Ce poste comprend essentiellement les ventes sign\u00e9es chez les </span><span class=\"S65C3 S2D2 S2DE S2\" id=\"t11_178\">notaires relatives \u00e0 des biens immobiliers non encore livr\u00e9s, pour la </span><span class=\"S1C03 S2D2 S2DE S2\" id=\"t12_178\">quote-part exc\u00e9dant le chiffre d\u2019affaires calcul\u00e9 \u00e0 l\u2019avancement. </span><span class=\"S65C4 S2D2 S2DE S2\" id=\"t13_178\">De mani\u00e8re plus marginale, ce poste inclut \u00e9galement des \u00ab </span><span class=\"S65C5 S2D2 S2DE S2\" id=\"t14_178\">fonds </span><span class=\"S65C6 S2D2 S2DE S2\" id=\"t15_178\">de concours </span><span class=\"S65C7 S2D2 S2DE S2\" id=\"t16_178\">\u00bb. En effet, la cession des biens immobiliers \u00e0 des </span><span class=\"S65C8 S2D2 S2DE S2\" id=\"t17_178\">propri\u00e9taires est g\u00e9n\u00e9ralement accompagn\u00e9e de l\u2019engagement pris </span><span class=\"S65C9 S2D2 S2DE S2\" id=\"t18_178\">par le Groupe de verser annuellement des loyers proportionnels aux </span><span class=\"S65CA S2D2 S2DE S2\" id=\"t19_178\">prix de vente immobiliers. Lorsque les engagements de loyers sont </span><span class=\"S65CB S2D2 S2DE S2\" id=\"t1a_178\">sup\u00e9rieurs aux conditions locatives de march\u00e9 au moment de la </span><span class=\"S65CC S2D2 S2DE S2\" id=\"t1b_178\">vente, l\u2019exc\u00e9dent de loyer, appel\u00e9 \u00ab </span><span class=\"S65CD S2D2 S2DE S2\" id=\"t1c_178\">fonds de concours </span><span class=\"S65CE S2D2 S2DE S2\" id=\"t1d_178\">\u00bb, est </span><span class=\"S65CF S2D2 S2DE S2\" id=\"t1e_178\">comptabilis\u00e9 en diminution du prix de vente du bien immobilier. </span><span class=\"S65D0 S2D2 S2DE S2\" id=\"t1f_178\">Ainsi, cette part exc\u00e9dentaire de la marge immobili\u00e8re est </span><span class=\"S65D1 S2D2 S2DE S2\" id=\"t1g_178\">comptabilis\u00e9e en produits constat\u00e9s d\u2019avance et, \u00e0 compter de la </span><span class=\"S144D S2D2 S2DE S2\" id=\"t1h_178\">livraison, est reprise selon un rythme lin\u00e9aire sur la dur\u00e9e du bail. </span><span class=\"S65D2 S2D8 S2\" id=\"t1i_178\">1.27 \u2013 Chiffre d\u2019affaires </span><span class=\"S65D3 S2D2 S2DE S2\" id=\"t1j_178\">Le Groupe applique, afin de comptabiliser son chiffre d\u2019affaires, les </span><span class=\"S65D4 S2D2 S2DE S2\" id=\"t1k_178\">dispositions de la norme IFRS </span><span class=\"S65D5 S2D2 S2DE S2\" id=\"t1l_178\">15 pour d\u00e9terminer s\u2019il agit en tant </span><span class=\"S65D6 S2D2 S2DE S2\" id=\"t1m_178\">qu\u2019agent ou principal tant dans les activit\u00e9s touristiques que dans </span><span class=\"S65D7 S2D2 S2DE S2\" id=\"t1n_178\">les activit\u00e9s immobili\u00e8res du Groupe. </span><span class=\"S65D8 S2D2 S2DE S2\" id=\"t1o_178\">La notion d\u2019agent ou principal s\u2019analyse autour de la notion de </span><span class=\"S277B S2D2 S2DE S2\" id=\"t1p_178\">transfert de contr\u00f4le </span><span class=\"S65D9 S2D2 S2DE S2\" id=\"t1q_178\">: </span><span class=\"S65DA S2D2 S2DE S2\" id=\"t1r_178\">si la Soci\u00e9t\u00e9 a le contr\u00f4le d\u2019un bien ou d\u2019un service avant d\u2019en </span><span class=\"S65DB S2DB S2DE S2\" id=\"t1s_178\">E </span><span class=\"S65DC S2D2 S2DE S2\" id=\"t1t_178\">transf\u00e9rer le contr\u00f4le au client, alors son obligation de prestation </span><span class=\"S65DD S2D2 S2DE S2\" id=\"t1u_178\">consiste \u00e0 fournir elle-m\u00eame les biens ou services. Elle est </span><span class=\"S65DE S2D2 S2DE S2\" id=\"t1v_178\">qualifi\u00e9e de principal et agit pour son propre compte. </span><span class=\"S65DF S2D2 S2DE S2\" id=\"t1w_178\">Dans ce cas, le chiffre d\u2019affaires et les charges support\u00e9es sont </span><span class=\"S65E0 S2D2 S2DE S2\" id=\"t1x_178\">pr\u00e9sent\u00e9es en brut sur des lignes s\u00e9par\u00e9es du compte de </span><span class=\"S65E1 S2D2 S2DE S2\" id=\"t1y_178\">r\u00e9sultat </span><span class=\"S65E2 S2D2 S2DE S2\" id=\"t1z_178\">; </span><span class=\"S65E3 S2D2 S2DE S2\" id=\"t20_178\">dans le cas inverse, si l\u2019entit\u00e9 n\u2019a pas le contr\u00f4le avant le transfert </span><span class=\"S504 S2DB S2DE S2\" id=\"t21_178\">E </span><span class=\"S65E4 S2D2 S2DE S2\" id=\"t22_178\">au client, elle agit en tant qu\u2019agent (\u00ab </span><span class=\"S65E5 S2D2 S2DE S2\" id=\"t23_178\">pour le compte d\u2019un tiers </span><span class=\"S65E6 S2D2 S2DE S2\" id=\"t24_178\">\u00bb) </span><span class=\"S65E7 S2D2 S2DE S2\" id=\"t25_178\">et ne reconna\u00eet en revenu que la marge r\u00e9alis\u00e9e (montant des </span><span class=\"S65E8 S2D2 S2DE S2\" id=\"t26_178\">ventes diminu\u00e9 des achats). </span><span class=\"S65E9 S2D2 S2DE S2\" id=\"t27_178\">Dans ce cas, seule la r\u00e9mun\u00e9ration nette est reconnue en chiffre </span><span class=\"S65EA S2D2 S2DE S2\" id=\"t28_178\">d\u2019affaires. </span><span class=\"S65EB S2D2 S2DE S2\" id=\"t29_178\">L\u2019ensemble du chiffre d\u2019affaires est \u00e9valu\u00e9 \u00e0 la juste valeur de la </span><span class=\"S65EC S2D2 S2DE S2\" id=\"t2a_178\">contrepartie re\u00e7ue ou \u00e0 recevoir, net des rabais, remises et </span><span class=\"S65ED S2D2 S2DE S2\" id=\"t2b_178\">ristournes, de la TVA et des autres taxes. Les prestations de service </span><span class=\"S438 S2D2 S2DE S2\" id=\"t2c_178\">sont comptabilis\u00e9es au moment o\u00f9 le service est rendu. </span><span class=\"S101D S2D3 S2DE S2\" id=\"t2d_178\">Pour le secteur du tourisme</span><span class=\"S65EE S2D2 S2DE S2\" id=\"t2e_178\">, le chiffre d\u2019affaires comprend </span><span class=\"S65EF S2D2 S2DE S2\" id=\"t2f_178\">: </span><span class=\"S65F0 S2D2 S2DE S2\" id=\"t2g_178\">la valeur hors taxes des s\u00e9jours et produits connexes consomm\u00e9s </span><span class=\"S65F1 S2DB S2DE S2\" id=\"t2h_178\">E </span><span class=\"S65F2 S2D2 S2DE S2\" id=\"t2i_178\">au cours l\u2019exercice, ainsi que les honoraires acquis dans le cadre </span><span class=\"S65F3 S2D2 S2DE S2\" id=\"t2j_178\">de son activit\u00e9 de commercialisation (appel\u00e9 </span><span class=\"S65F4 S110D S2DE S2\" id=\"t2k_178\">Chiffre d\u2019affaires </span><span class=\"SE92 S110D S2DE S2\" id=\"t2l_178\">h\u00e9bergement</span><span class=\"S65F5 S2D2 S2DE S2\" id=\"t2m_178\">). Le Groupe agit en tant que principal sur ce type de </span><span class=\"S23D0 S2D2 S2DE S2\" id=\"t2n_178\">prestations </span><span class=\"S65F6 S2D2 S2DE S2\" id=\"t2o_178\">; </span><span class=\"S65F7 S2D2 S2DE S2\" id=\"t2p_178\">les honoraires de gestion factur\u00e9s au mandant pour les </span><span class=\"S23D3 S2DB S2DE S2\" id=\"t2q_178\">E </span><span class=\"S65F8 S2D2 S2DE S2\" id=\"t2r_178\">r\u00e9sidences g\u00e9r\u00e9es en mandat de gestion (appel\u00e9 Chiffre d\u2019affaires </span><span class=\"S1923 S2D2 S2DE S2\" id=\"t2s_178\">des mandats). Le Groupe agit en agent sur ce type de prestations </span><span class=\"S65F9 S2D2 S2DE S2\" id=\"t2t_178\">; </span><span class=\"S65FA S2D2 S2DE S2\" id=\"t2u_178\">les redevances factur\u00e9es aux prestataires pour la partie de </span><span class=\"S1929 S2DB S2DE S2\" id=\"t2v_178\">E </span><span class=\"S65FB S2D2 S2DE S2\" id=\"t2w_178\">l\u2019activit\u00e9 de restauration et de commerce alimentaire de Center </span><span class=\"S65FC S2D2 S2DE S2\" id=\"t2x_178\">Parcs, ayant fait l\u2019objet d\u2019une externalisation (appel\u00e9 </span><span class=\"S65FD S110D S2DE S2\" id=\"t2y_178\">Autres </span><span class=\"S65FE S110D S2DE S2\" id=\"t2z_178\">chiffre d\u2019affaires du tourisme</span><span class=\"S65FF S2D2 S2DE S2\" id=\"t30_178\">). Sur ce type de prestations, le </span><span class=\"S6600 S2D2 S2DE S2\" id=\"t31_178\">Groupe agit en agent ou en principal suivant les r\u00f4les et </span><span class=\"S6601 S2D2 S2DE S2\" id=\"t32_178\">responsabilit\u00e9s contractuelles. </span><span class=\"S102E S2D3 S2DE S2\" id=\"t33_178\">Pour le secteur de l\u2019immobilier</span><span class=\"S5D48 S2D2 S2DE S2\" id=\"t34_178\">, le chiffre d\u2019affaires comprend </span><span class=\"S6602 S2D2 S2DE S2\" id=\"t35_178\">: </span><span class=\"S6603 S2D2 S2DE S2\" id=\"t36_178\">les ventes r\u00e9alis\u00e9es par l\u2019activit\u00e9 de promotion immobili\u00e8re </span><span class=\"S459A S2DB S2DE S2\" id=\"t37_178\">E </span><span class=\"S6604 S2D2 S2DE S2\" id=\"t38_178\">comptabilis\u00e9es selon la m\u00e9thode de l\u2019avancement (cf. </span><span class=\"S6605 S2D2 S2DE S2\" id=\"t39_178\">note </span><span class=\"S6606 S2D2 S2DE S2\" id=\"t3a_178\">1.29 </span><span class=\"S6607 S2D2 S2DE S2\" id=\"t3b_178\">\u00ab </span><span class=\"S6608 S2D2 S2DE S2\" id=\"t3c_178\">M\u00e9thode de d\u00e9gagement des r\u00e9sultats de l\u2019activit\u00e9 de </span><span class=\"S6609 S2D2 S2DE S2\" id=\"t3d_178\">promotion immobili\u00e8re </span><span class=\"S660A S2D2 S2DE S2\" id=\"t3e_178\">\u00bb) minor\u00e9es le cas \u00e9ch\u00e9ant, \u00e0 la date de </span><span class=\"S660B S2D2 S2DE S2\" id=\"t3f_178\">livraison </span><span class=\"S660C S2D2 S2DE S2\" id=\"t3g_178\">des </span><span class=\"S660D S2D2 S2DE S2\" id=\"t3h_178\">appartements, </span><span class=\"S56BA S2D2 S2DE S2\" id=\"t3i_178\">du </span><span class=\"S660E S2D2 S2DE S2\" id=\"t3j_178\">\u00ab </span><span class=\"S660F S2D2 S2DE S2\" id=\"t3k_178\">fonds </span><span class=\"S6610 S2D2 S2DE S2\" id=\"t3l_178\">de </span><span class=\"S6611 S2D2 S2DE S2\" id=\"t3m_178\">concours </span><span class=\"S6612 S2D2 S2DE S2\" id=\"t3n_178\">\u00bb </span><span class=\"S6613 S2D2 S2DE S2\" id=\"t3o_178\">(cf. </span><span class=\"S6614 S2D2 S2DE S2\" id=\"t3p_178\">note </span><span class=\"S6615 S2D2 S2DE S2\" id=\"t3q_178\">1.27 \u00ab </span><span class=\"S6616 S2D2 S2DE S2\" id=\"t3r_178\">Produits constat\u00e9s d\u2019avance </span><span class=\"S6617 S2D2 S2DE S2\" id=\"t3s_178\">\u00bb) qui est </span><span class=\"S6618 S2D2 S2DE S2\" id=\"t3t_178\">comptabilis\u00e9 en produits constat\u00e9s d\u2019avance pour \u00eatre repris en </span><span class=\"S6619 S2D2 S2DE S2\" id=\"t3u_178\">chiffre d\u2019affaires sur la dur\u00e9e du bail selon un rythme lin\u00e9aire </span><span class=\"S661A S2D2 S2DE S2\" id=\"t3v_178\">; </span><span class=\"S661B S2D2 S2DE S2\" id=\"t3w_178\">les honoraires de ma\u00eetrise d\u2019ouvrage factur\u00e9s au fur et \u00e0 mesure </span><span class=\"S1C86 S2DB S2DE S2\" id=\"t3x_178\">E </span><span class=\"S661C S2D2 S2DE S2\" id=\"t3y_178\">de l\u2019avancement des travaux \u00e0 des op\u00e9rations de promotion </span><span class=\"S1626 S2D2 S2DE S2\" id=\"t3z_178\">immobili\u00e8re </span><span class=\"S661D S2D2 S2DE S2\" id=\"t40_178\">; </span><span class=\"S1629 S2D2 S2DE S2\" id=\"t41_178\">les honoraires de commercialisation </span><span class=\"S661E S2D2 S2DE S2\" id=\"t42_178\">; </span><span class=\"S497 S2DB S2DE S2\" id=\"t43_178\">E </span><span class=\"S661F S2D2 S2DE S2\" id=\"t44_178\">la quote-part de profit revenant au Groupe dans le cadre </span><span class=\"S6620 S2DB S2DE S2\" id=\"t45_178\">E </span><span class=\"S6621 S2D2 S2DE S2\" id=\"t46_178\">d\u2019op\u00e9rations de r\u00e9novation de domaines Center Parcs. </span><span class=\"S6622 S2D8 S2\" id=\"t47_178\">1.28 \u2013 M\u00e9thode de d\u00e9gagement des r\u00e9sultats </span><span class=\"S6623 S2D8 S2\" id=\"t48_178\">de l\u2019activit\u00e9 de promotion immobili\u00e8re </span><span class=\"S6624 S2D2 S2DE S2\" id=\"t49_178\">Notre activit\u00e9 de promotion immobili\u00e8re s\u2019effectue essentiellement </span><span class=\"S6625 S2D2 S2DE S2\" id=\"t4a_178\">au travers de contrats de vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA), </span><span class=\"S6626 S2D2 S2DE S2\" id=\"t4b_178\">par lesquels le vendeur transf\u00e8re imm\u00e9diatement \u00e0 l\u2019acqu\u00e9reur ses </span><span class=\"S6627 S2D2 S2DE S2\" id=\"t4c_178\">droits sur le sol, ainsi que la propri\u00e9t\u00e9 des constructions existantes. </span><span class=\"S6628 S2D2 S2DE S2\" id=\"t4d_178\">Les ouvrages \u00e0 venir deviennent la propri\u00e9t\u00e9 de l\u2019acqu\u00e9reur au fur et </span><span class=\"S6629 S2D2 S2DE S2\" id=\"t4e_178\">\u00e0 mesure de l\u2019ex\u00e9cution des travaux. Les co\u00fbts engag\u00e9s ou restant \u00e0 </span><span class=\"S662A S2D2 S2DE S2\" id=\"t4f_178\">engager, ainsi que le produit des activit\u00e9s ordinaires peuvent \u00eatre </span><span class=\"SDB7 S2D2 S2DE S2\" id=\"t4g_178\">\u00e9valu\u00e9s de mani\u00e8re fiable. </span><span class=\"S662B S2D2 S2DE S2\" id=\"t4h_178\">En outre, il est \u00e0 noter que l\u2019acqu\u00e9reur ne dispose que d\u2019une </span><span class=\"S662C S2D2 S2DE S2\" id=\"t4i_178\">capacit\u00e9 tr\u00e8s limit\u00e9e \u00e0 influencer la conception du bien immobilier. </span><span class=\"S662D S2D2 S2DE S2\" id=\"t4j_178\">D\u00e8s lors, le transfert de contr\u00f4le se faisant au fur et \u00e0 mesure de </span><span class=\"S662E S2D2 S2DE S2\" id=\"t4k_178\">l\u2019avancement des travaux, le chiffre d\u2019affaires et les marges de </span><span class=\"S662F S2D2 S2DE S2\" id=\"t4l_178\">l\u2019activit\u00e9 de promotion immobili\u00e8re sont constat\u00e9s dans le compte </span><span class=\"S6630 S2D2 S2DE S2\" id=\"t4m_178\">de r\u00e9sultat selon la m\u00e9thode de l\u2019avancement. Pour l\u2019application de </span><span class=\"S6631 S2D2 S2DE S2\" id=\"t4n_178\">la </span><span class=\"S6632 S2D2 S2DE S2\" id=\"t4o_178\">m\u00e9thode </span><span class=\"S6633 S2D2 S2DE S2\" id=\"t4p_178\">de </span><span class=\"S6634 S2D2 S2DE S2\" id=\"t4q_178\">l\u2019avancement, </span><span class=\"S6635 S2D2 S2DE S2\" id=\"t4r_178\">le </span><span class=\"S6636 S2D2 S2DE S2\" id=\"t4s_178\">Groupe </span><span class=\"S6637 S2D2 S2DE S2\" id=\"t4t_178\">a </span><span class=\"S6638 S2D2 S2DE S2\" id=\"t4u_178\">d\u00e9fini </span><span class=\"S6639 S2D2 S2DE S2\" id=\"t4v_178\">le </span><span class=\"S663A S2D2 S2DE S2\" id=\"t4w_178\">taux </span><span class=\"S663B S2D2 S2DE S2\" id=\"t7_179\">d\u2019avancement en multipliant le pourcentage d\u2019avancement des </span><span class=\"S663C S2D2 S2DE S2\" id=\"t8_179\">travaux, c\u2019est-\u00e0-dire le co\u00fbt des travaux r\u00e9alis\u00e9s par rapport au co\u00fbt </span><span class=\"S663D S2D2 S2DE S2\" id=\"t9_179\">des travaux budg\u00e9t\u00e9s, avec le pourcentage du chiffre d\u2019affaires des </span><span class=\"S8D6 S2D2 S2DE S2\" id=\"ta_179\">ventes sign\u00e9es chez le notaire. </span><span class=\"S663E S2D2 S2DE S2\" id=\"tb_179\">Pour les programmes en cours et non livr\u00e9s, lorsque la situation \u00e0 </span><span class=\"S663F S2D2 S2DE S2\" id=\"tc_179\">terminaison est une perte, une provision pour pertes \u00e0 terminaison, </span><span class=\"S2AA7 S2D2 S2DE S2\" id=\"td_179\">tenant </span><span class=\"S6640 S2D2 S2DE S2\" id=\"te_179\">compte </span><span class=\"S6641 S2D2 S2DE S2\" id=\"tf_179\">des </span><span class=\"S6642 S2D2 S2DE S2\" id=\"tg_179\">hypoth\u00e8ses </span><span class=\"S6643 S2D2 S2DE S2\" id=\"th_179\">les </span><span class=\"S6644 S2D2 S2DE S2\" id=\"ti_179\">plus </span><span class=\"S6645 S2D2 S2DE S2\" id=\"tj_179\">probables, </span><span class=\"S6646 S2D2 S2DE S2\" id=\"tk_179\">est </span><span class=\"S8DA S2D2 S2DE S2\" id=\"tl_179\">imm\u00e9diatement constat\u00e9e en provision. </span><span class=\"S6647 S2D2 S2DE S2\" id=\"tm_179\">Par ailleurs, dans le cadre des projets de r\u00e9novation des Center </span><span class=\"S6648 S2D2 S2DE S2\" id=\"tn_179\">Parcs, le Groupe reconna\u00eet en chiffre d\u2019affaires les revenus li\u00e9s aux </span><span class=\"S6649 S2D2 S2DE S2\" id=\"to_179\">prestations d\u2019assistance \u00e0 la revente des actifs immobiliers \u00e0 de </span><span class=\"S2363 S2D2 S2DE S2\" id=\"tp_179\">nouveaux </span><span class=\"S664A S2D2 S2DE S2\" id=\"tq_179\">investisseurs </span><span class=\"S664B S2D2 S2DE S2\" id=\"tr_179\">institutionnels. </span><span class=\"S664C S2D2 S2DE S2\" id=\"ts_179\">Ces </span><span class=\"S664D S2D2 S2DE S2\" id=\"tt_179\">prestations </span><span class=\"S664E S2D2 S2DE S2\" id=\"tu_179\">sont </span><span class=\"S664F S2D2 S2DE S2\" id=\"tv_179\">reconnues au moment de la signature de la vente des actifs </span><span class=\"S2035 S2D2 S2DE S2\" id=\"tw_179\">immobiliers. </span><span class=\"S6650 S2D2 S2DE S2\" id=\"tx_179\">La mise en application d\u2019IFRS </span><span class=\"S6651 S2D2 S2DE S2\" id=\"ty_179\">16, impose la comptabilisation </span><span class=\"S6652 S2D2 S2DE S2\" id=\"tz_179\">partielle, \u00e0 hauteur des droits transf\u00e9r\u00e9s, du r\u00e9sultat de cession </span><span class=\"S6653 S2D2 S2DE S2\" id=\"t10_179\">r\u00e9alis\u00e9 dans le cadre des op\u00e9rations de cession bail, d\u00e8s lors que ces </span><span class=\"S267C S2D2 S2DE S2\" id=\"t11_179\">transactions </span><span class=\"S6654 S2D2 S2DE S2\" id=\"t12_179\">sont </span><span class=\"S6655 S2D2 S2DE S2\" id=\"t13_179\">des </span><span class=\"S6656 S2D2 S2DE S2\" id=\"t14_179\">ventes </span><span class=\"S6657 S2D2 S2DE S2\" id=\"t15_179\">au </span><span class=\"S6658 S2D2 S2DE S2\" id=\"t16_179\">titre </span><span class=\"S6659 S2D2 S2DE S2\" id=\"t17_179\">d\u2019IFRS </span><span class=\"S665A S2D2 S2DE S2\" id=\"t18_179\">15. </span><span class=\"S665B S2D2 S2DE S2\" id=\"t19_179\">Chez </span><span class=\"SA6D S2D2 S2DE S2\" id=\"t1a_179\">Pierre </span><span class=\"S665C S2D2 S2DE S2\" id=\"t1b_179\">&amp; </span><span class=\"S665D S2D2 S2DE S2\" id=\"t1c_179\">Vacances-Center Parcs, cela concerne les op\u00e9rations </span><span class=\"S665E S2D2 S2DE S2\" id=\"t1d_179\">immobili\u00e8res du Groupe au cours desquelles les biens immobiliers </span><span class=\"S665F S2D2 S2DE S2\" id=\"t1e_179\">(unit\u00e9s d\u2019h\u00e9bergement ou \u00e9quipements centraux) vendus aupr\u00e8s </span><span class=\"S6660 S2D2 S2DE S2\" id=\"t1f_179\">d\u2019investisseurs particuliers ou institutionnels sont repris en location </span><span class=\"S6661 S2D2 S2DE S2\" id=\"t1g_179\">par le Groupe pour \u00eatre exploit\u00e9s touristiquement. Les op\u00e9rations </span><span class=\"S6662 S2D2 S2DE S2\" id=\"t1h_179\">de r\u00e9novations portant sur des actifs pris en location par le Groupe </span><span class=\"SE96 S2D2 S2DE S2\" id=\"t1i_179\">sont \u00e9galement concern\u00e9es par cette probl\u00e9matique. </span><span class=\"S6663 S2D2 S2DE S2\" id=\"t1j_179\">Pour chaque transaction de cession bail, le Groupe reconna\u00eet le </span><span class=\"S6664 S2D2 S2DE S2\" id=\"t1k_179\">chiffre d\u2019affaires et le co\u00fbt des biens immobiliers vendus \u00e0 hauteur </span><span class=\"S6665 S2D2 S2DE S2\" id=\"t1l_179\">de la quote-part des droits de l\u2019actif consid\u00e9r\u00e9s comme transf\u00e9r\u00e9s \u00e0 </span><span class=\"S274F S2D2 S2DE S2\" id=\"t1m_179\">un tiers. </span><span class=\"S2C12 S2D2 S2DE S2\" id=\"t1n_179\">De fait, la part de la marge correspondant aux droits immobiliers qui </span><span class=\"S6666 S2D2 S2DE S2\" id=\"t1o_179\">n\u2019est pas transf\u00e9r\u00e9e \u00e0 l\u2019investisseur-bailleur est neutralis\u00e9e. Cette </span><span class=\"S6667 S2D2 S2DE S2\" id=\"t1p_179\">neutralisation a une incidence sur le chiffre d\u2019affaires et le co\u00fbt des </span><span class=\"S6668 S2D2 S2DE S2\" id=\"t1q_179\">biens immobiliers vendus lors de la phase de construction de l\u2019actif, </span><span class=\"S6669 S2D2 S2DE S2\" id=\"t1r_179\">puis sur le r\u00e9sultat op\u00e9rationnel des soci\u00e9t\u00e9s d\u2019exploitation </span><span class=\"S666A S2D2 S2DE S2\" id=\"t1s_179\">touristique sur la dur\u00e9e de la location, \u00e0 travers la minoration des </span><span class=\"S4A7C S2D2 S2DE S2\" id=\"t1t_179\">amortissements du droit d\u2019utilisation. </span><span class=\"S666B S2D8 S2\" id=\"t1u_179\">1.29 \u2013 Charges de personnel </span><span class=\"S666C S2D2 S2DE S2\" id=\"t1v_179\">Les charges de personnel comprennent l\u2019ensemble des montants </span><span class=\"S666D S2D2 S2DE S2\" id=\"t1w_179\">vers\u00e9s ou provisionn\u00e9s par le Groupe, y compris la participation des </span><span class=\"S666E S2D2 S2DE S2\" id=\"t1x_179\">salari\u00e9s et les charges li\u00e9es aux paiements fond\u00e9s sur des actions </span><span class=\"S666F S2D2 S2DE S2\" id=\"t1y_179\">reconnues au titre de la norme IFRS </span><span class=\"S6670 S2D2 S2DE S2\" id=\"t1z_179\">2 (hors attribution dans le </span><span class=\"S2766 S2D2 S2DE S2\" id=\"t20_179\">cadre de la restructuration financi\u00e8re du Groupe). </span><span class=\"S6671 S2D8 S2\" id=\"t21_179\">1.30 \u2013 R\u00e9sultat op\u00e9rationnel </span><span class=\"S6672 S2D8 S2\" id=\"t22_179\">et </span><span class=\"S6673 S2D8 S2\" id=\"t23_179\">r\u00e9sultat </span><span class=\"S6674 S2D8 S2\" id=\"t24_179\">op\u00e9rationnel courant </span><span class=\"S6675 S2D2 S2DE S2\" id=\"t25_179\">Le r\u00e9sultat op\u00e9rationnel inclut l\u2019ensemble des produits et des co\u00fbts </span><span class=\"S6676 S2D2 S2DE S2\" id=\"t26_179\">directement li\u00e9s aux activit\u00e9s du Groupe, que ces produits et ces </span><span class=\"S6677 S2D2 S2DE S2\" id=\"t27_179\">charges soient r\u00e9currents ou qu\u2019ils r\u00e9sultent de d\u00e9cisions ou </span><span class=\"S596E S2D2 S2DE S2\" id=\"t28_179\">d\u2019op\u00e9rations ponctuelles. </span><span class=\"S6678 S2D2 S2DE S2\" id=\"t29_179\">Le r\u00e9sultat op\u00e9rationnel courant est un agr\u00e9gat interm\u00e9diaire qui </span><span class=\"S6679 S2D2 S2DE S2\" id=\"t2a_179\">doit permettre de faciliter la compr\u00e9hension de la performance </span><span class=\"S667A S2D2 S2DE S2\" id=\"t2b_179\">op\u00e9rationnelle de l\u2019entreprise, et sa comparabilit\u00e9 d\u2019une p\u00e9riode \u00e0 </span><span class=\"S667B S2D2 S2DE S2\" id=\"t2c_179\">l\u2019autre. </span><span class=\"S667C S2D2 S2DE S2\" id=\"t2d_179\">Les \u00ab </span><span class=\"S667D S2D2 S2DE S2\" id=\"t2e_179\">autres produits et charges op\u00e9rationnels </span><span class=\"S667E S2D2 S2DE S2\" id=\"t2f_179\">\u00bb r\u00e9pondent \u00e0 la </span><span class=\"S339 S2D2 S2DE S2\" id=\"t2g_179\">recommandation </span><span class=\"S667F S2D2 S2DE S2\" id=\"t2h_179\">de </span><span class=\"S6680 S2D2 S2DE S2\" id=\"t2i_179\">l\u2019AMF. </span><span class=\"S6681 S2D2 S2DE S2\" id=\"t2j_179\">Ils </span><span class=\"S6682 S2D2 S2DE S2\" id=\"t2k_179\">pr\u00e9sentent </span><span class=\"S6683 S2D2 S2DE S2\" id=\"t2l_179\">uniquement </span><span class=\"S22E7 S2D2 S2DE S2\" id=\"t2m_179\">des </span><span class=\"S6684 S2D2 S2DE S2\" id=\"t2n_179\">\u00e9v\u00e9nements qui, de par leur fr\u00e9quence, leur montant ou leur nature, </span><span class=\"S6685 S2D2 S2DE S2\" id=\"t2o_179\">sont susceptibles d\u2019affecter la pertinence du suivi des performances </span><span class=\"S1D9D S2D2 S2DE S2\" id=\"t2p_179\">op\u00e9rationnelles </span><span class=\"S6686 S2D2 S2DE S2\" id=\"t2q_179\">du </span><span class=\"S6687 S2D2 S2DE S2\" id=\"t2r_179\">Groupe. </span><span class=\"S6688 S2D2 S2DE S2\" id=\"t2s_179\">Ce </span><span class=\"S6689 S2D2 S2DE S2\" id=\"t2t_179\">poste </span><span class=\"S668A S2D2 S2DE S2\" id=\"t2u_179\">inclut </span><span class=\"S668B S2D2 S2DE S2\" id=\"t2v_179\">des </span><span class=\"S668C S2D2 S2DE S2\" id=\"t2w_179\">plus </span><span class=\"S668D S2D2 S2DE S2\" id=\"t2x_179\">ou </span><span class=\"S668E S2D2 S2DE S2\" id=\"t2y_179\">moins-values de cession d\u2019actifs non courants, des d\u00e9pr\u00e9ciations </span><span class=\"S668F S2D2 S2DE S2\" id=\"t2z_179\">d\u2019actifs non courants corporels, incorporels, des charges de </span><span class=\"S6690 S2D2 S2DE S2\" id=\"t30_179\">restructuration notamment dans le cadre de d\u00e9parts de personnel, </span><span class=\"S6691 S2D2 S2DE S2\" id=\"t31_179\">ainsi que des co\u00fbts relatifs \u00e0 des litiges, \u00e0 des abandons de projets </span><span class=\"S6692 S2D2 S2DE S2\" id=\"t32_179\">immobiliers d\u2019une mat\u00e9rialit\u00e9 significative pour le Groupe ainsi qu\u2019\u00e0 </span><span class=\"S6693 S2D2 S2DE S2\" id=\"t33_179\">des attributions d\u2019actions dans le cadre de la restructuration </span><span class=\"S243E S2D2 S2DE S2\" id=\"t34_179\">financi\u00e8re du Groupe). </span><span class=\"S6694 S2D8 S2\" id=\"t35_179\">1.31 \u2013 Imp\u00f4ts sur le r\u00e9sultat </span><span class=\"S6695 S2D2 S2DE S2\" id=\"t36_179\">La charge ou le produit d\u2019imp\u00f4t sur le r\u00e9sultat comprend l\u2019imp\u00f4t </span><span class=\"S6696 S2D2 S2DE S2\" id=\"t37_179\">exigible, la contribution \u00e0 la valeur ajout\u00e9e des entreprises (CVAE) et </span><span class=\"S44E4 S2D2 S2DE S2\" id=\"t38_179\">l\u2019imp\u00f4t diff\u00e9r\u00e9 qui r\u00e9sulte des d\u00e9calages temporaires d\u2019imposition et </span><span class=\"S6697 S2D2 S2DE S2\" id=\"t39_179\">des retraitements de consolidation, dans la mesure o\u00f9 la situation </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t3a_179\">fiscale des soci\u00e9t\u00e9s le justifie. </span><span class=\"S6698 S2D8 S2\" id=\"t3b_179\">1.32 \u2013 Incertitudes relatives </span><span class=\"S6699 S2D8 S2\" id=\"t3c_179\">aux </span><span class=\"S669A S2D8 S2\" id=\"t3d_179\">traitements </span><span class=\"S669B S2D8 S2\" id=\"t3e_179\">fiscaux </span><span class=\"S669C S2D2 S2DE S2\" id=\"t3f_179\">L\u2019interpr\u00e9tation IFRIC </span><span class=\"S669D S2D2 S2DE S2\" id=\"t3g_179\">23 \u00ab </span><span class=\"S669E S2D2 S2DE S2\" id=\"t3h_179\">Incertitudes relatives aux risques </span><span class=\"S669F S2D2 S2DE S2\" id=\"t3i_179\">fiscaux </span><span class=\"S66A0 S2D2 S2DE S2\" id=\"t3j_179\">\u00bb traite des positions fiscales incertaines relevant des </span><span class=\"S3683 S2D2 S2DE S2\" id=\"t3k_179\">imp\u00f4ts sur le r\u00e9sultat. </span><span class=\"S66A1 S2D2 S2DE S2\" id=\"t3l_179\">Elle </span><span class=\"S66A2 S2D2 S2DE S2\" id=\"t3m_179\">s\u2019applique </span><span class=\"S66A3 S2D2 S2DE S2\" id=\"t3n_179\">\u00e0 </span><span class=\"S66A4 S2D2 S2DE S2\" id=\"t3o_179\">toute </span><span class=\"S66A5 S2D2 S2DE S2\" id=\"t3p_179\">situation </span><span class=\"S66A6 S2D2 S2DE S2\" id=\"t3q_179\">d\u2019incertitude </span><span class=\"S66A7 S2D2 S2DE S2\" id=\"t3r_179\">concernant </span><span class=\"S66A8 S2D2 S2DE S2\" id=\"t3s_179\">l\u2019acceptabilit\u00e9 d\u2019un traitement fiscal relatif \u00e0 l\u2019imp\u00f4t sur le r\u00e9sultat, </span><span class=\"S66A9 S2D2 S2DE S2\" id=\"t3t_179\">au regard du droit fiscal. D\u00e8s lors qu\u2019il est probable que </span><span class=\"S66AA S2D2 S2DE S2\" id=\"t3u_179\">l\u2019administration fiscale n\u2019acceptera pas un traitement fiscal, le </span><span class=\"S66AB S2D2 S2DE S2\" id=\"t3v_179\">Groupe constate un passif d\u2019imp\u00f4t. Inversement, si le Groupe estime </span><span class=\"S66AC S2D2 S2DE S2\" id=\"t3w_179\">probable que l\u2019administration fiscale remboursera un imp\u00f4t pay\u00e9, </span><span class=\"S66AD S2D2 S2DE S2\" id=\"t3x_179\">une cr\u00e9ance d\u2019imp\u00f4t est constat\u00e9e. </span><span class=\"S66AE S2D2 S2DE S2\" id=\"t3y_179\">Le Groupe a proc\u00e9d\u00e9 \u00e0 la revue de ses positions fiscales incertaines </span><span class=\"S66AF S2D2 S2DE S2\" id=\"t3z_179\">au 30 </span><span class=\"S66B0 S2D2 S2DE S2\" id=\"t40_179\">septembre 2023, ce qui l\u2019a conduit, en application de cette </span><span class=\"S66B1 S2D2 S2DE S2\" id=\"t41_179\">nouvelle norme, \u00e0 reconna\u00eetre \u00e0 ce titre un passif d\u2019imp\u00f4t de </span><span class=\"S13F0 S2D2 S2DE S2\" id=\"t42_179\">2,1 </span><span class=\"S66B2 S2D2 S2DE S2\" id=\"t43_179\">millions d\u2019euros dans la rubrique \u00ab </span><span class=\"S66B3 S2D2 S2DE S2\" id=\"t44_179\">dettes fiscales </span><span class=\"S66B4 S2D2 S2DE S2\" id=\"t45_179\">\u00bb de l\u2019\u00e9tat de </span><span class=\"S66B5 S2D2 S2DE S2\" id=\"t46_179\">la situation financi\u00e8re consolid\u00e9e. Ce montant est similaire \u00e0 celui </span><span class=\"S66B6 S2D2 S2DE S2\" id=\"t47_179\">du 30 </span><span class=\"S66B7 S2D2 S2DE S2\" id=\"t48_179\">septembre 2022 </span><span class=\"S66B8 S2D2 S2DE S2\" id=\"t49_179\">: le Groupe n\u2019a pas comptabilis\u00e9 de passif </span><span class=\"S66B9 S2D2 S2DE S2\" id=\"t4a_179\">compl\u00e9mentaire au titre des positions fiscales incertaines au cours </span><span class=\"S66BA S2D2 S2DE S2\" id=\"t4b_179\">de l\u2019exercice. </span><span class=\"S66BB S2D8 S2\" id=\"t4c_179\">1.33 \u2013 R\u00e9sultat par action </span><span class=\"S66BC S2D2 S2DE S2\" id=\"t4d_179\">Le r\u00e9sultat par action est obtenu en divisant le r\u00e9sultat net part du </span><span class=\"S66BD S2D2 S2DE S2\" id=\"t4e_179\">groupe par le nombre moyen pond\u00e9r\u00e9 d\u2019actions en circulation au </span><span class=\"S66BE S2D2 S2DE S2\" id=\"t4f_179\">cours de l\u2019exercice, apr\u00e8s d\u00e9duction des actions Pierre </span><span class=\"S66BF S2D2 S2DE S2\" id=\"t4g_179\">et </span><span class=\"S66C0 S2D2 S2DE S2\" id=\"t4h_179\">Vacances </span><span class=\"S66C1 S2D2 S2DE S2\" id=\"t4i_179\">auto-d\u00e9tenues inscrites en diminution des capitaux propres. Le </span><span class=\"S66C2 S2D2 S2DE S2\" id=\"t4j_179\">nombre moyen d\u2019actions en circulation au cours de l\u2019exercice est le </span><span class=\"S66C3 S2D2 S2DE S2\" id=\"t4k_179\">nombre d\u2019actions ordinaires en circulation au d\u00e9but de l\u2019exercice, </span><span class=\"S66C4 S2D2 S2DE S2\" id=\"t4l_179\">ajust\u00e9 du nombre d\u2019actions ordinaires rachet\u00e9es ou \u00e9mises au cours </span><span class=\"S66C5 S2D2 S2DE S2\" id=\"t4m_179\">de l\u2019exercice. </span><span class=\"S66C6 S2D2 S2DE S2\" id=\"t4n_179\">Pour le calcul du r\u00e9sultat net dilu\u00e9, le r\u00e9sultat net part du groupe de </span><span class=\"S66C7 S2D2 S2DE S2\" id=\"t4o_179\">l\u2019exercice et le nombre moyen pond\u00e9r\u00e9 d\u2019actions sont ajust\u00e9s de </span><span class=\"S66C8 S2D2 S2DE S2\" id=\"t4p_179\">l\u2019incidence maximale de la conversion des \u00e9l\u00e9ments dilutifs en </span><span class=\"S66C9 S2D2 S2DE S2\" id=\"t4q_179\">actions ordinaires. Est donc int\u00e9gr\u00e9e au calcul du r\u00e9sultat par action </span><span class=\"S66CA S2D2 S2DE S2\" id=\"t4r_179\">l\u2019incidence de l\u2019\u00e9mission future \u00e9ventuelle d\u2019actions y compris celles </span><span class=\"S66CB S2D2 S2DE S2\" id=\"t4s_179\">r\u00e9sultant de la conversion d\u2019instruments donnant un acc\u00e8s diff\u00e9r\u00e9 </span><span class=\"S66CC S2D2 S2DE S2\" id=\"t4t_179\">au capital de la soci\u00e9t\u00e9 consolidante. </span><span class=\"S66CD S2D2 S2DE S2\" id=\"t7_180\">L\u2019incidence \u00e0 la baisse due \u00e0 l\u2019existence d\u2019instruments pouvant </span><span class=\"S66CE S2D2 S2DE S2\" id=\"t8_180\">donner acc\u00e8s au capital est d\u00e9termin\u00e9e en retenant l\u2019ensemble des </span><span class=\"SA42 S2D2 S2DE S2\" id=\"t9_180\">instruments </span><span class=\"S66CF S2D2 S2DE S2\" id=\"ta_180\">dilutifs </span><span class=\"S66D0 S2D2 S2DE S2\" id=\"tb_180\">\u00e9mis, </span><span class=\"S66D1 S2D2 S2DE S2\" id=\"tc_180\">quel </span><span class=\"S66D2 S2D2 S2DE S2\" id=\"td_180\">que </span><span class=\"S66D3 S2D2 S2DE S2\" id=\"te_180\">soit </span><span class=\"S66D4 S2D2 S2DE S2\" id=\"tf_180\">leur </span><span class=\"S66D5 S2D2 S2DE S2\" id=\"tg_180\">terme </span><span class=\"S66D6 S2D2 S2DE S2\" id=\"th_180\">et </span><span class=\"S66D7 S2D2 S2DE S2\" id=\"ti_180\">ind\u00e9pendamment de la probabilit\u00e9 de conversion en actions </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tj_180\">ordinaires, et en excluant les instruments relutifs. </span><span class=\"S66D8 S2D2 S2DE S2\" id=\"tk_180\">Pour les exercices pr\u00e9sent\u00e9s, les instruments dilutifs existants </span><span class=\"S66D9 S2D2 S2DE S2\" id=\"tl_180\">comprennent des options de souscription d\u2019actions et d\u2019achat </span><span class=\"S66DA S2D2 S2DE S2\" id=\"tm_180\">d\u2019actions, ainsi que des attributions d\u2019actions ordinaires ou </span><span class=\"S66DB S2D2 S2DE S2\" id=\"tn_180\">d\u2019actions de pr\u00e9f\u00e9rence. Les effets dilutifs des options de </span><span class=\"S66DC S2D2 S2DE S2\" id=\"to_180\">souscription d\u2019actions et d\u2019achat d\u2019actions sont calcul\u00e9s selon la </span><span class=\"S66DD S2D2 S2DE S2\" id=\"tp_180\">m\u00e9thode du \u00ab </span><span class=\"S66DE S2D2 S2DE S2\" id=\"tq_180\">rachat d\u2019actions </span><span class=\"S66DF S2D2 S2DE S2\" id=\"tr_180\">\u00bb d\u2019apr\u00e8s laquelle les fonds qui </span><span class=\"S66E0 S2D2 S2DE S2\" id=\"ts_180\">seront recueillis lors de l\u2019exercice ou de l\u2019achat sont suppos\u00e9s \u00eatre </span><span class=\"S66E1 S2D2 S2DE S2\" id=\"tt_180\">affect\u00e9s en priorit\u00e9 au rachat d\u2019actions Pierre </span><span class=\"S66E2 S2D2 S2DE S2\" id=\"tu_180\">et </span><span class=\"S66E3 S2D2 S2DE S2\" id=\"tv_180\">Vacances au prix de </span><span class=\"S33E6 S2D2 S2DE S2\" id=\"tw_180\">march\u00e9. </span><span class=\"S66E4 S2D8 S2\" id=\"tx_180\">1.34 \u2013 Prise en compte du risque climatique </span><span class=\"S66E5 S2D2 S2DE S2\" id=\"ty_180\">Pour la pr\u00e9paration de ses \u00e9tats financiers, le Groupe a analys\u00e9 et </span><span class=\"S66E6 S2D2 S2DE S2\" id=\"tz_180\">pris en compte les cons\u00e9quences du changement climatique et de </span><span class=\"S66E7 S2D2 S2DE S2\" id=\"t10_180\">la transition vers une \u00e9conomie d\u00e9carbon\u00e9e. Les risques identifi\u00e9s </span><span class=\"S5EA3 S2D2 S2DE S2\" id=\"t11_180\">par le Groupe sont </span><span class=\"S66E8 S2D2 S2DE S2\" id=\"t12_180\">: </span><span class=\"S66E9 S2D2 S2DE S2\" id=\"t13_180\">des risques physiques et dommages mat\u00e9riels directement </span><span class=\"S5B05 S2DB S2DE S2\" id=\"t14_180\">E </span><span class=\"S66EA S2D2 S2DE S2\" id=\"t15_180\">caus\u00e9s par les ph\u00e9nom\u00e8nes m\u00e9t\u00e9orologiques et climatiques </span><span class=\"S1D5B S2D2 S2DE S2\" id=\"t16_180\">ponctuels mais extr\u00eames (temp\u00eates, inondations, gr\u00eale, </span><span class=\"S66EB S2D2 S2DE S2\" id=\"t17_180\">etc.) </span><span class=\"S66EC S2D2 S2DE S2\" id=\"t18_180\">; </span><span class=\"S66ED S2D2 S2DE S2\" id=\"t19_180\">des risques physiques chroniques s\u2019installant sur le long terme </span><span class=\"S5BD4 S2DB S2DE S2\" id=\"t1a_180\">E </span><span class=\"S66EE S2D2 S2DE S2\" id=\"t1b_180\">(baisse de l\u2019enneigement, \u00e9rosion, mont\u00e9e des eaux, </span><span class=\"S66EF S2D2 S2DE S2\" id=\"t1c_180\">etc.) </span><span class=\"S66F0 S2D2 S2DE S2\" id=\"t1d_180\">; </span><span class=\"S66F1 S2D2 S2DE S2\" id=\"t1e_180\">des risques li\u00e9s \u00e0 l\u2019adaptation des processus op\u00e9rationnels aux </span><span class=\"S50BF S2DB S2DE S2\" id=\"t1f_180\">E </span><span class=\"S50C0 S2D2 S2DE S2\" id=\"t1g_180\">nouvelles </span><span class=\"S66F2 S2D2 S2DE S2\" id=\"t1h_180\">conditions </span><span class=\"S66F3 S2D2 S2DE S2\" id=\"t1i_180\">d\u2019exploitation </span><span class=\"S66F4 S2D2 S2DE S2\" id=\"t1j_180\">(restrictions </span><span class=\"S66F5 S2D2 S2DE S2\" id=\"t1k_180\">d\u2019eaux, </span><span class=\"S744 S2D2 S2DE S2\" id=\"t1l_180\">modifications des conditions d\u2019approvisionnement, </span><span class=\"S66F6 S2D2 S2DE S2\" id=\"t1m_180\">etc.) </span><span class=\"S66F7 S2D2 S2DE S2\" id=\"t1n_180\">; </span><span class=\"S66F8 S2D2 S2DE S2\" id=\"t1o_180\">des risques de transition r\u00e9sultant des effets de la mise en place </span><span class=\"S5B14 S2DB S2DE S2\" id=\"t1p_180\">E </span><span class=\"S66F9 S2D2 S2DE S2\" id=\"t1q_180\">d\u2019un mod\u00e8le \u00e9conomique bas-carbone (risques r\u00e9glementaires, </span><span class=\"S66FA S2D2 S2DE S2\" id=\"t1r_180\">fiscaux et juridiques) ou de la modification de la demande des </span><span class=\"S5B1E S2D2 S2DE S2\" id=\"t1s_180\">clients Tourisme. </span><span class=\"S66FB S2D2 S2DE S2\" id=\"t1t_180\">Ces risques pourraient avoir plusieurs effets sur l\u2019activit\u00e9 du Groupe </span><span class=\"S257 S2D2 S2DE S2\" id=\"t1u_180\">et notamment </span><span class=\"S66FC S2D2 S2DE S2\" id=\"t1v_180\">: </span><span class=\"S66FD S2D2 S2DE S2\" id=\"t1w_180\">un changement des conditions d\u2019exploitation entra\u00eenant une </span><span class=\"S41F0 S2DB S2DE S2\" id=\"t1x_180\">E </span><span class=\"S66FE S2D2 S2DE S2\" id=\"t1y_180\">hausse des co\u00fbts des sites </span><span class=\"S66FF S2D2 S2DE S2\" id=\"t1z_180\">; </span><span class=\"S6700 S2D2 S2DE S2\" id=\"t20_180\">une hausse des co\u00fbts d\u2019entretien, des co\u00fbts d\u2019assurance ou une </span><span class=\"S504 S2DB S2DE S2\" id=\"t21_180\">E </span><span class=\"S6701 S2D2 S2DE S2\" id=\"t22_180\">baisse de la valeur des sites entra\u00een\u00e9es par les d\u00e9g\u00e2ts mat\u00e9riels </span><span class=\"S1FCF S2D2 S2DE S2\" id=\"t23_180\">cons\u00e9quence des \u00e9v\u00e8nements extr\u00eames </span><span class=\"S6702 S2D2 S2DE S2\" id=\"t24_180\">; </span><span class=\"S6703 S2D2 S2DE S2\" id=\"t25_180\">un changement des conditions de s\u00e9jour avec un impact sur la </span><span class=\"S348 S2DB S2DE S2\" id=\"t26_180\">E </span><span class=\"S4053 S2D2 S2DE S2\" id=\"t27_180\">satisfaction client et donc la demande </span><span class=\"S6704 S2D2 S2DE S2\" id=\"t28_180\">; </span><span class=\"S6705 S2D2 S2DE S2\" id=\"t29_180\">un renforcement de la r\u00e9glementation et de la fiscalit\u00e9 </span><span class=\"S6CE S2DB S2DE S2\" id=\"t2a_180\">E </span><span class=\"S46EA S2D2 S2DE S2\" id=\"t2b_180\">environnementale entra\u00eenant une hausse des co\u00fbts. </span><span class=\"S6706 S2D2 S2DE S2\" id=\"t2c_180\">Ces risques seront toutefois accompagn\u00e9s d\u2019opportunit\u00e9s autour du </span><span class=\"S6707 S2D2 S2DE S2\" id=\"t2d_180\">d\u00e9veloppement d\u2019un nouveau tourisme plus adapt\u00e9 aux nouvelles </span><span class=\"S1205 S2D2 S2DE S2\" id=\"t2e_180\">conditions climatiques. </span><span class=\"S6708 S2D2 S2DE S2\" id=\"t2f_180\">Le Groupe observe, \u00e0 date, que les incidences financi\u00e8res des </span><span class=\"S6709 S2D2 S2DE S2\" id=\"t2g_180\">d\u00e9gradations directement li\u00e9es \u00e0 des \u00e9v\u00e8nements climatiques </span><span class=\"S670A S2D2 S2DE S2\" id=\"t2h_180\">extr\u00eames pass\u00e9s n\u2019ont pas ou peu affect\u00e9s les r\u00e9sultats financiers </span><span class=\"S670B S2D2 S2DE S2\" id=\"t2i_180\">du Groupe, en raison des couvertures d\u2019assurances souscrites. \u00c0 </span><span class=\"S670C S2D2 S2DE S2\" id=\"t2j_180\">noter que le Groupe est proportionnellement peu implant\u00e9 dans </span><span class=\"S120B S2D2 S2DE S2\" id=\"t2k_180\">des zones \u00e0 tr\u00e8s forte exposition aux risques climatiques actuels. </span><span class=\"S670D S2D2 S2DE S2\" id=\"t2l_180\">Par ailleurs, le Groupe acc\u00e9l\u00e8re sa transition \u00e9cologique et s\u2019est fix\u00e9 </span><span class=\"S670E S2D2 S2DE S2\" id=\"t2m_180\">pour objectif de r\u00e9duire ses \u00e9missions de gaz \u00e0 effet de serre, selon </span><span class=\"S670F S2D2 S2DE S2\" id=\"t2n_180\">une trajectoire valid\u00e9e par l\u2019organisme SBTi. La Direction a, pour </span><span class=\"S6710 S2D2 S2DE S2\" id=\"t2o_180\">cela, </span><span class=\"S6711 S2D2 S2DE S2\" id=\"t2p_180\">int\u00e9gr\u00e9 </span><span class=\"S6712 S2D2 S2DE S2\" id=\"t2q_180\">dans </span><span class=\"S6713 S2D2 S2DE S2\" id=\"t2r_180\">son </span><span class=\"S6714 S2D2 S2DE S2\" id=\"t2s_180\">plan </span><span class=\"S6715 S2D2 S2DE S2\" id=\"t2t_180\">R\u00e9Invention </span><span class=\"S6716 S2D2 S2DE S2\" id=\"t2u_180\">d\u2019importants </span><span class=\"S6717 S2D2 S2DE S2\" id=\"t2v_180\">investissements de r\u00e9novation pour r\u00e9duire l\u2019impact carbone de son </span><span class=\"S6718 S2D2 S2DE S2\" id=\"t2w_180\">parc actuel et int\u00e8gre syst\u00e9matiquement une analyse des risques </span><span class=\"S29B0 S2D2 S2DE S2\" id=\"t2x_180\">climatiques pour les nouveaux projets de d\u00e9veloppement. </span><span class=\"S6719 S2D2 S2DE S2\" id=\"t2y_180\">Pour l\u2019exercice 2022/2023, il n\u2019y a pas eu d\u2019impact significatif sur les </span><span class=\"S671A S2D2 S2DE S2\" id=\"t2z_180\">jugements et estimations retenus pour l\u2019\u00e9laboration des \u00e9tats </span><span class=\"S671B S2D2 S2DE S2\" id=\"t30_180\">financiers en l\u2019absence d\u2019effets significatifs attendus sur l\u2019\u00e9volution </span><span class=\"S671C S2D2 S2DE S2\" id=\"t31_180\">du chiffre d\u2019affaires ou de la marge \u00e0 court et moyen terme. Pour </span><span class=\"S671D S2D2 S2DE S2\" id=\"t32_180\">arriver \u00e0 cette conclusion, le Groupe a notamment v\u00e9rifi\u00e9 sa </span><span class=\"S671E S2D2 S2DE S2\" id=\"t33_180\">capacit\u00e9 \u00e0 exploiter les actifs n\u00e9cessaires \u00e0 la r\u00e9alisation de son </span><span class=\"S671F S2DC S2DE S2\" id=\"t34_180\">Business Plan</span><span class=\"S6720 S2D2 S2DE S2\" id=\"t35_180\">. \u00c0 court terme, l\u2019exposition actuelle du Groupe </span><span class=\"S6721 S2D2 S2DE S2\" id=\"t36_180\">appara\u00eet comme limit\u00e9e compte tenu de la typologie et la </span><span class=\"S6722 S2D2 S2DE S2\" id=\"t37_180\">localisation g\u00e9ographique de ses actifs. Les risques et opportunit\u00e9s </span><span class=\"S6723 S2D2 S2DE S2\" id=\"t38_180\">li\u00e9s au changement climatique, qui pourraient affecter les revenus </span><span class=\"S6724 S2D2 S2DE S2\" id=\"t39_180\">du Groupe \u00e0 long terme, ne peuvent \u00eatre \u00e9valu\u00e9s aujourd\u2019hui de </span><span class=\"S6725 S2D2 S2DE S2\" id=\"t3a_180\">mani\u00e8re fiable. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f29845": {
   "value": "<span class=\"S61C6 S2D8 S2\" id=\"ty_171\">1.1 \u2013 Cadre g\u00e9n\u00e9ral </span><span class=\"S61C7 S2D2 S2DE S2\" id=\"tz_171\">En application du r\u00e8glement europ\u00e9en n\u00b0 </span><span class=\"S61C8 S2D2 S2DE S2\" id=\"t10_171\">1606/2002 du 19 </span><span class=\"S61C9 S2D2 S2DE S2\" id=\"t11_171\">juillet </span><span class=\"S61CA S2D2 S2DE S2\" id=\"t12_171\">2002, les comptes consolid\u00e9s de l\u2019exercice 2022/2023 ont \u00e9t\u00e9 </span><span class=\"S61CB S2D2 S2DE S2\" id=\"t13_171\">\u00e9tablis en conformit\u00e9 avec le r\u00e9f\u00e9rentiel IFRS </span><span class=\"S61CC S2DC S2DE S2\" id=\"t14_171\">(International Financial </span><span class=\"S61CD S2DC S2DE S2\" id=\"t15_171\">Reporting Standards) </span><span class=\"S61CE S2D2 S2DE S2\" id=\"t16_171\">tel qu\u2019adopt\u00e9 par l\u2019Union Europ\u00e9enne au </span><span class=\"S181D S2D2 S2DE S2\" id=\"t17_171\">30 </span><span class=\"S61CF S2D2 S2DE S2\" id=\"t18_171\">septembre </span><span class=\"S61D0 S2D2 S2DE S2\" id=\"t19_171\">2023 </span><span class=\"S61D1 S2D2 S2DE S2\" id=\"t1a_171\">(r\u00e9f\u00e9rentiel </span><span class=\"S61D2 S2D2 S2DE S2\" id=\"t1b_171\">disponible </span><span class=\"S61D3 S2D2 S2DE S2\" id=\"t1c_171\">sur </span><span class=\"S1308 S2D2 S2DE S2\" id=\"t1d_171\">http://ec.europa.eu/internal_market/accounting/ias_fr.htm). </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f29862": {
   "value": "<span class=\"S61D4 S2D2 S2DE S2\" id=\"t1e_171\">Le r\u00e9f\u00e9rentiel IFRS comprend les normes IFRS, les normes IAS </span><span class=\"S61D5 S2DC S2DE S2\" id=\"t1f_171\">(International Accounting Standards)</span><span class=\"S61D6 S2D2 S2DE S2\" id=\"t1g_171\">, ainsi que leurs interpr\u00e9tations </span><span class=\"SACD S2D2 S2DE S2\" id=\"t1h_171\">IFRIC </span><span class=\"S61D7 S2DC S2DE S2\" id=\"t1i_171\">(International Financial Reporting Interpretations Committee) </span><span class=\"S61D8 S2D2 S2DE S2\" id=\"t1j_171\">et </span><span class=\"S61D9 S2D2 S2DE S2\" id=\"t1k_171\">SIC </span><span class=\"S61DA S2DC S2DE S2\" id=\"t1l_171\">(Standing Interpretations Committee)</span><span class=\"S61DB S2D2 S2DE S2\" id=\"t1m_171\">. </span><span class=\"S61DC S2D2 S2DE S2\" id=\"t1n_171\">Les normes et interpr\u00e9tations appliqu\u00e9es par le Groupe pour </span><span class=\"S61DD S2D2 S2DE S2\" id=\"t1o_171\">l\u2019exercice 2022/2023 sont les m\u00eames que celles retenues pour les </span><span class=\"S61DE S2D2 S2DE S2\" id=\"t1p_171\">comptes consolid\u00e9s de l\u2019exercice 2021/2022 \u00e0 l\u2019exception </span><span class=\"S61DF S2D2 S2DE S2\" id=\"t1q_171\">de celles </span><span class=\"S61E0 S2D2 S2DE S2\" id=\"t1r_171\">adopt\u00e9es par l\u2019Union Europ\u00e9enne, dont l\u2019application est rendue </span><span class=\"S61E1 S2D2 S2DE S2\" id=\"t1s_171\">obligatoire pour l\u2019exercice ouvert le 1 </span><span class=\"S61E2 S2D5 S2DE S2\" id=\"t1t_171\">er </span><span class=\"S61E3 S2D2 S2DE S2\" id=\"t1u_171\">octobre 2022 et dont le </span><span class=\"S61E4 S2D2 S2DE S2\" id=\"t1v_171\">Groupe n\u2019avait pas fait le choix d\u2019une application par anticipation </span><span class=\"S61E5 S2D2 S2DE S2\" id=\"t1w_171\">(cf. </span><span class=\"S61E6 S2D2 S2DE S2\" id=\"t1x_171\">paragraphe </span><span class=\"S61E7 S2D2 S2DE S2\" id=\"t1y_171\">1.2 \u2013 \u00c9volution du r\u00e9f\u00e9rentiel comptable). </span><span class=\"S61E8 S2D8 S2\" id=\"t1z_171\">1.2 \u2013 \u00c9volution du r\u00e9f\u00e9rentiel comptable </span><span class=\"S61E9 S2D2 S2DE S2\" id=\"t20_171\">De nouvelles normes et interpr\u00e9tations, dont l\u2019application est </span><span class=\"S61EA S2D2 S2DE S2\" id=\"t21_171\">rendue obligatoire pour l\u2019exercice ouvert le 1 </span><span class=\"S61EB S2D5 S2DE S2\" id=\"t22_171\">er </span><span class=\"S61EC S2D2 S2DE S2\" id=\"t23_171\">octobre 2022, ont \u00e9t\u00e9 </span><span class=\"S61ED S2D2 S2DE S2\" id=\"t24_171\">retenues pour l\u2019\u00e9laboration des \u00e9tats financiers de l\u2019exercice </span><span class=\"S2272 S2D2 S2DE S2\" id=\"t25_171\">2022/2023. </span><span class=\"S61EE S2D2 S2DE S2\" id=\"t26_171\">Ces </span><span class=\"S61EF S2D2 S2DE S2\" id=\"t27_171\">nouvelles </span><span class=\"S61F0 S2D2 S2DE S2\" id=\"t28_171\">normes, </span><span class=\"S61F1 S2D2 S2DE S2\" id=\"t29_171\">interpr\u00e9tations </span><span class=\"S61F2 S2D2 S2DE S2\" id=\"t2a_171\">et </span><span class=\"S61F3 S2D2 S2DE S2\" id=\"t2b_171\">amendements </span><span class=\"S61F4 S2D2 S2DE S2\" id=\"t2c_171\">qui </span><span class=\"S61F5 S2D2 S2DE S2\" id=\"t2d_171\">n\u2019avaient pas \u00e9t\u00e9 anticip\u00e9s dans les \u00e9tats financiers de l\u2019exercice </span><span class=\"S61F6 S2D2 S2DE S2\" id=\"t2e_171\">2021/2022 correspondent \u00e0 </span><span class=\"S61F7 S2D2 S2DE S2\" id=\"t2f_171\">: </span><span class=\"S61F8 S2D2 S2DE S2\" id=\"t2g_171\">amendements \u00e0 IFRS </span><span class=\"S61F9 S2D2 S2DE S2\" id=\"t2h_171\">3 \u2013 Modification du cadre conceptuel </span><span class=\"S61FA S2D2 S2DE S2\" id=\"t2i_171\">; </span><span class=\"S1955 S2DB S2DE S2\" id=\"t2j_171\">E </span><span class=\"S61FB S2D2 S2DE S2\" id=\"t2k_171\">amendements \u00e0 IAS </span><span class=\"S61FC S2D2 S2DE S2\" id=\"t2l_171\">16 \u2013 Comptabilisation des produits g\u00e9n\u00e9r\u00e9s </span><span class=\"S61FD S2DB S2DE S2\" id=\"t2m_171\">E </span><span class=\"S61FE S2D2 S2DE S2\" id=\"t2n_171\">avant la mise en service </span><span class=\"S61FF S2D2 S2DE S2\" id=\"t2o_171\">; </span><span class=\"S6200 S2D2 S2DE S2\" id=\"t2p_171\">amendements \u00e0 IAS </span><span class=\"S6201 S2D2 S2DE S2\" id=\"t2q_171\">37 \u2013 Clarification des co\u00fbts \u00e0 retenir lors de </span><span class=\"S6202 S2DB S2DE S2\" id=\"t2r_171\">E </span><span class=\"S6203 S2D2 S2DE S2\" id=\"t2s_171\">l\u2019analyse des contrats d\u00e9ficitaires </span><span class=\"S6204 S2D2 S2DE S2\" id=\"t2t_171\">; </span><span class=\"S6205 S2D2 S2DE S2\" id=\"t2u_171\">am\u00e9liorations annuelles des IFRS \u2013 Cycle 2018 \u2013 2020 (IFRS </span><span class=\"S6206 S2D2 S2DE S2\" id=\"t2v_171\">1, </span><span class=\"S6207 S2DB S2DE S2\" id=\"t2w_171\">E </span><span class=\"S6208 S2D2 S2DE S2\" id=\"t2x_171\">IFRS </span><span class=\"S6209 S2D2 S2DE S2\" id=\"t2y_171\">9, IAS </span><span class=\"S620A S2D2 S2DE S2\" id=\"t2z_171\">41, IFRS </span><span class=\"S620B S2D2 S2DE S2\" id=\"t30_171\">16). </span><span class=\"S620C S2D2 S2DE S2\" id=\"t31_171\">L\u2019application des amendements de ces normes n\u2019a pas d\u2019incidence </span><span class=\"S620D S2D2 S2DE S2\" id=\"t32_171\">significative sur les comptes consolid\u00e9s du Groupe. </span><span class=\"S620E S2D8 S2\" id=\"t33_171\">1.3 \u2013 Futures normes, amendements </span><span class=\"S620F S2D8 S2\" id=\"t34_171\">de </span><span class=\"S6210 S2D8 S2\" id=\"t35_171\">normes et interpr\u00e9tations </span><span class=\"S6211 S2D2 S2DE S2\" id=\"t36_171\">Le Groupe n\u2019a pas appliqu\u00e9 de normes, amendements de normes ou </span><span class=\"S25F1 S2D2 S2DE S2\" id=\"t37_171\">interpr\u00e9tations </span><span class=\"S6212 S2D2 S2DE S2\" id=\"t38_171\">applicables </span><span class=\"S6213 S2D2 S2DE S2\" id=\"t39_171\">par </span><span class=\"S6214 S2D2 S2DE S2\" id=\"t3a_171\">anticipation </span><span class=\"S6215 S2D2 S2DE S2\" id=\"t3b_171\">\u00e0 </span><span class=\"S6216 S2D2 S2DE S2\" id=\"t3c_171\">compter </span><span class=\"S6217 S2D2 S2DE S2\" id=\"t3d_171\">du </span><span class=\"S6218 S2D2 S2DE S2\" id=\"t3e_171\">1 </span><span class=\"S6219 S2D5 S2DE S2\" id=\"t3f_171\">er </span><span class=\"S621A S2D2 S2DE S2\" id=\"t3g_171\">octobre 2023, qu\u2019ils soient ou non adopt\u00e9s par l\u2019Union </span><span class=\"S186A S2D2 S2DE S2\" id=\"t3h_171\">europ\u00e9enne. </span><span class=\"S621B S2D2 S2DE S2\" id=\"t3i_171\">Les amendements suivants ont \u00e9t\u00e9 publi\u00e9s par l\u2019IASB mais ne sont </span><span class=\"S4702 S2D2 S2DE S2\" id=\"t3j_171\">pas encore applicables au 30 </span><span class=\"S621C S2D2 S2DE S2\" id=\"t3k_171\">septembre 2023 </span><span class=\"S621D S2D2 S2DE S2\" id=\"t3l_171\">: </span><span class=\"S621E S2D2 S2DE S2\" id=\"t3m_171\">amendement \u00e0 IAS </span><span class=\"S621F S2D2 S2DE S2\" id=\"t3n_171\">1 \u00ab </span><span class=\"S6220 S2D2 S2DE S2\" id=\"t3o_171\">Informations \u00e0 fournir sur les m\u00e9thodes </span><span class=\"S6221 S2DB S2DE S2\" id=\"t3p_171\">E </span><span class=\"S6222 S2D2 S2DE S2\" id=\"t3q_171\">comptables </span><span class=\"S6223 S2D2 S2DE S2\" id=\"t3r_171\">\u00bb </span><span class=\"S6224 S2D2 S2DE S2\" id=\"t3s_171\">; </span><span class=\"S6225 S2D2 S2DE S2\" id=\"t3t_171\">amendement \u00e0 IAS </span><span class=\"S6226 S2D2 S2DE S2\" id=\"t3u_171\">1 \u00ab </span><span class=\"S6227 S2D2 S2DE S2\" id=\"t3v_171\">Pr\u00e9sentation des \u00e9tats financiers \u2013 </span><span class=\"S6228 S2DB S2DE S2\" id=\"t3w_171\">E </span><span class=\"S6229 S2D2 S2DE S2\" id=\"t3x_171\">Classement des passifs en tant que passifs courants ou non </span><span class=\"S622A S2D2 S2DE S2\" id=\"t3y_171\">courants </span><span class=\"S622B S2D2 S2DE S2\" id=\"t3z_171\">\u00bb </span><span class=\"S622C S2D2 S2DE S2\" id=\"t40_171\">; </span><span class=\"S622D S2D2 S2DE S2\" id=\"t41_171\">amendement \u00e0 IAS </span><span class=\"S622E S2D2 S2DE S2\" id=\"t42_171\">8 \u00ab </span><span class=\"S622F S2D2 S2DE S2\" id=\"t43_171\">D\u00e9finition d\u2019une estimation comptable </span><span class=\"S6230 S2D2 S2DE S2\" id=\"t44_171\">\u00bb </span><span class=\"S6231 S2D2 S2DE S2\" id=\"t45_171\">; </span><span class=\"S6232 S2DB S2DE S2\" id=\"t46_171\">E </span><span class=\"S6233 S2D2 S2DE S2\" id=\"t47_171\">amendement \u00e0 IAS </span><span class=\"S6234 S2D2 S2DE S2\" id=\"t48_171\">12 \u00ab </span><span class=\"S6235 S2D2 S2DE S2\" id=\"t49_171\">Imp\u00f4ts diff\u00e9r\u00e9s relatifs \u00e0 des actifs et </span><span class=\"S6236 S2DB S2DE S2\" id=\"t4a_171\">E </span><span class=\"S3A09 S2D2 S2DE S2\" id=\"t4b_171\">passifs r\u00e9sultat d\u2019une m\u00eame transaction </span><span class=\"S6237 S2D2 S2DE S2\" id=\"t4c_171\">\u00bb </span><span class=\"S6238 S2D2 S2DE S2\" id=\"t4d_171\">; </span><span class=\"S6239 S2D2 S2DE S2\" id=\"t4e_171\">IFRS </span><span class=\"S623A S2D2 S2DE S2\" id=\"t4f_171\">17 \u00ab </span><span class=\"S623B S2D2 S2DE S2\" id=\"t4g_171\">Contrats d\u2019assurance \u2013 Principe de comptabilisation, </span><span class=\"S623C S2DB S2DE S2\" id=\"t4h_171\">E </span><span class=\"S623D S2D2 S2DE S2\" id=\"t4i_171\">\u00e9valuation, pr\u00e9sentation </span><span class=\"S623E S2D2 S2DE S2\" id=\"t4j_171\">\u00bb. </span><span class=\"S623F S2D2 S2DE S2\" id=\"t4k_171\">L\u2019analyse de ces amendements est en cours. \u00c0 date d\u2019arr\u00eat\u00e9 des </span><span class=\"S6240 S2D2 S2DE S2\" id=\"t4l_171\">comptes, les impacts potentiels de ces amendements dans les </span><span class=\"S1E85 S2D2 S2DE S2\" id=\"t4m_171\">comptes du Groupe ne sont pas connus. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f29863": {
   "value": "<span class=\"S61D4 S2D2 S2DE S2\" id=\"t1e_171\">Le r\u00e9f\u00e9rentiel IFRS comprend les normes IFRS, les normes IAS </span><span class=\"S61D5 S2DC S2DE S2\" id=\"t1f_171\">(International Accounting Standards)</span><span class=\"S61D6 S2D2 S2DE S2\" id=\"t1g_171\">, ainsi que leurs interpr\u00e9tations </span><span class=\"SACD S2D2 S2DE S2\" id=\"t1h_171\">IFRIC </span><span class=\"S61D7 S2DC S2DE S2\" id=\"t1i_171\">(International Financial Reporting Interpretations Committee) </span><span class=\"S61D8 S2D2 S2DE S2\" id=\"t1j_171\">et </span><span class=\"S61D9 S2D2 S2DE S2\" id=\"t1k_171\">SIC </span><span class=\"S61DA S2DC S2DE S2\" id=\"t1l_171\">(Standing Interpretations Committee)</span><span class=\"S61DB S2D2 S2DE S2\" id=\"t1m_171\">. </span><span class=\"S61DC S2D2 S2DE S2\" id=\"t1n_171\">Les normes et interpr\u00e9tations appliqu\u00e9es par le Groupe pour </span><span class=\"S61DD S2D2 S2DE S2\" id=\"t1o_171\">l\u2019exercice 2022/2023 sont les m\u00eames que celles retenues pour les </span><span class=\"S61DE S2D2 S2DE S2\" id=\"t1p_171\">comptes consolid\u00e9s de l\u2019exercice 2021/2022 \u00e0 l\u2019exception </span><span class=\"S61DF S2D2 S2DE S2\" id=\"t1q_171\">de celles </span><span class=\"S61E0 S2D2 S2DE S2\" id=\"t1r_171\">adopt\u00e9es par l\u2019Union Europ\u00e9enne, dont l\u2019application est rendue </span><span class=\"S61E1 S2D2 S2DE S2\" id=\"t1s_171\">obligatoire pour l\u2019exercice ouvert le 1 </span><span class=\"S61E2 S2D5 S2DE S2\" id=\"t1t_171\">er </span><span class=\"S61E3 S2D2 S2DE S2\" id=\"t1u_171\">octobre 2022 et dont le </span><span class=\"S61E4 S2D2 S2DE S2\" id=\"t1v_171\">Groupe n\u2019avait pas fait le choix d\u2019une application par anticipation </span><span class=\"S61E5 S2D2 S2DE S2\" id=\"t1w_171\">(cf. </span><span class=\"S61E6 S2D2 S2DE S2\" id=\"t1x_171\">paragraphe </span><span class=\"S61E7 S2D2 S2DE S2\" id=\"t1y_171\">1.2 \u2013 \u00c9volution du r\u00e9f\u00e9rentiel comptable). </span><span class=\"S61E8 S2D8 S2\" id=\"t1z_171\">1.2 \u2013 \u00c9volution du r\u00e9f\u00e9rentiel comptable </span><span class=\"S61E9 S2D2 S2DE S2\" id=\"t20_171\">De nouvelles normes et interpr\u00e9tations, dont l\u2019application est </span><span class=\"S61EA S2D2 S2DE S2\" id=\"t21_171\">rendue obligatoire pour l\u2019exercice ouvert le 1 </span><span class=\"S61EB S2D5 S2DE S2\" id=\"t22_171\">er </span><span class=\"S61EC S2D2 S2DE S2\" id=\"t23_171\">octobre 2022, ont \u00e9t\u00e9 </span><span class=\"S61ED S2D2 S2DE S2\" id=\"t24_171\">retenues pour l\u2019\u00e9laboration des \u00e9tats financiers de l\u2019exercice </span><span class=\"S2272 S2D2 S2DE S2\" id=\"t25_171\">2022/2023. </span><span class=\"S61EE S2D2 S2DE S2\" id=\"t26_171\">Ces </span><span class=\"S61EF S2D2 S2DE S2\" id=\"t27_171\">nouvelles </span><span class=\"S61F0 S2D2 S2DE S2\" id=\"t28_171\">normes, </span><span class=\"S61F1 S2D2 S2DE S2\" id=\"t29_171\">interpr\u00e9tations </span><span class=\"S61F2 S2D2 S2DE S2\" id=\"t2a_171\">et </span><span class=\"S61F3 S2D2 S2DE S2\" id=\"t2b_171\">amendements </span><span class=\"S61F4 S2D2 S2DE S2\" id=\"t2c_171\">qui </span><span class=\"S61F5 S2D2 S2DE S2\" id=\"t2d_171\">n\u2019avaient pas \u00e9t\u00e9 anticip\u00e9s dans les \u00e9tats financiers de l\u2019exercice </span><span class=\"S61F6 S2D2 S2DE S2\" id=\"t2e_171\">2021/2022 correspondent \u00e0 </span><span class=\"S61F7 S2D2 S2DE S2\" id=\"t2f_171\">: </span><span class=\"S61F8 S2D2 S2DE S2\" id=\"t2g_171\">amendements \u00e0 IFRS </span><span class=\"S61F9 S2D2 S2DE S2\" id=\"t2h_171\">3 \u2013 Modification du cadre conceptuel </span><span class=\"S61FA S2D2 S2DE S2\" id=\"t2i_171\">; </span><span class=\"S1955 S2DB S2DE S2\" id=\"t2j_171\">E </span><span class=\"S61FB S2D2 S2DE S2\" id=\"t2k_171\">amendements \u00e0 IAS </span><span class=\"S61FC S2D2 S2DE S2\" id=\"t2l_171\">16 \u2013 Comptabilisation des produits g\u00e9n\u00e9r\u00e9s </span><span class=\"S61FD S2DB S2DE S2\" id=\"t2m_171\">E </span><span class=\"S61FE S2D2 S2DE S2\" id=\"t2n_171\">avant la mise en service </span><span class=\"S61FF S2D2 S2DE S2\" id=\"t2o_171\">; </span><span class=\"S6200 S2D2 S2DE S2\" id=\"t2p_171\">amendements \u00e0 IAS </span><span class=\"S6201 S2D2 S2DE S2\" id=\"t2q_171\">37 \u2013 Clarification des co\u00fbts \u00e0 retenir lors de </span><span class=\"S6202 S2DB S2DE S2\" id=\"t2r_171\">E </span><span class=\"S6203 S2D2 S2DE S2\" id=\"t2s_171\">l\u2019analyse des contrats d\u00e9ficitaires </span><span class=\"S6204 S2D2 S2DE S2\" id=\"t2t_171\">; </span><span class=\"S6205 S2D2 S2DE S2\" id=\"t2u_171\">am\u00e9liorations annuelles des IFRS \u2013 Cycle 2018 \u2013 2020 (IFRS </span><span class=\"S6206 S2D2 S2DE S2\" id=\"t2v_171\">1, </span><span class=\"S6207 S2DB S2DE S2\" id=\"t2w_171\">E </span><span class=\"S6208 S2D2 S2DE S2\" id=\"t2x_171\">IFRS </span><span class=\"S6209 S2D2 S2DE S2\" id=\"t2y_171\">9, IAS </span><span class=\"S620A S2D2 S2DE S2\" id=\"t2z_171\">41, IFRS </span><span class=\"S620B S2D2 S2DE S2\" id=\"t30_171\">16). </span><span class=\"S620C S2D2 S2DE S2\" id=\"t31_171\">L\u2019application des amendements de ces normes n\u2019a pas d\u2019incidence </span><span class=\"S620D S2D2 S2DE S2\" id=\"t32_171\">significative sur les comptes consolid\u00e9s du Groupe. </span><span class=\"S620E S2D8 S2\" id=\"t33_171\">1.3 \u2013 Futures normes, amendements </span><span class=\"S620F S2D8 S2\" id=\"t34_171\">de </span><span class=\"S6210 S2D8 S2\" id=\"t35_171\">normes et interpr\u00e9tations </span><span class=\"S6211 S2D2 S2DE S2\" id=\"t36_171\">Le Groupe n\u2019a pas appliqu\u00e9 de normes, amendements de normes ou </span><span class=\"S25F1 S2D2 S2DE S2\" id=\"t37_171\">interpr\u00e9tations </span><span class=\"S6212 S2D2 S2DE S2\" id=\"t38_171\">applicables </span><span class=\"S6213 S2D2 S2DE S2\" id=\"t39_171\">par </span><span class=\"S6214 S2D2 S2DE S2\" id=\"t3a_171\">anticipation </span><span class=\"S6215 S2D2 S2DE S2\" id=\"t3b_171\">\u00e0 </span><span class=\"S6216 S2D2 S2DE S2\" id=\"t3c_171\">compter </span><span class=\"S6217 S2D2 S2DE S2\" id=\"t3d_171\">du </span><span class=\"S6218 S2D2 S2DE S2\" id=\"t3e_171\">1 </span><span class=\"S6219 S2D5 S2DE S2\" id=\"t3f_171\">er </span><span class=\"S621A S2D2 S2DE S2\" id=\"t3g_171\">octobre 2023, qu\u2019ils soient ou non adopt\u00e9s par l\u2019Union </span><span class=\"S186A S2D2 S2DE S2\" id=\"t3h_171\">europ\u00e9enne. </span><span class=\"S621B S2D2 S2DE S2\" id=\"t3i_171\">Les amendements suivants ont \u00e9t\u00e9 publi\u00e9s par l\u2019IASB mais ne sont </span><span class=\"S4702 S2D2 S2DE S2\" id=\"t3j_171\">pas encore applicables au 30 </span><span class=\"S621C S2D2 S2DE S2\" id=\"t3k_171\">septembre 2023 </span><span class=\"S621D S2D2 S2DE S2\" id=\"t3l_171\">: </span><span class=\"S621E S2D2 S2DE S2\" id=\"t3m_171\">amendement \u00e0 IAS </span><span class=\"S621F S2D2 S2DE S2\" id=\"t3n_171\">1 \u00ab </span><span class=\"S6220 S2D2 S2DE S2\" id=\"t3o_171\">Informations \u00e0 fournir sur les m\u00e9thodes </span><span class=\"S6221 S2DB S2DE S2\" id=\"t3p_171\">E </span><span class=\"S6222 S2D2 S2DE S2\" id=\"t3q_171\">comptables </span><span class=\"S6223 S2D2 S2DE S2\" id=\"t3r_171\">\u00bb </span><span class=\"S6224 S2D2 S2DE S2\" id=\"t3s_171\">; </span><span class=\"S6225 S2D2 S2DE S2\" id=\"t3t_171\">amendement \u00e0 IAS </span><span class=\"S6226 S2D2 S2DE S2\" id=\"t3u_171\">1 \u00ab </span><span class=\"S6227 S2D2 S2DE S2\" id=\"t3v_171\">Pr\u00e9sentation des \u00e9tats financiers \u2013 </span><span class=\"S6228 S2DB S2DE S2\" id=\"t3w_171\">E </span><span class=\"S6229 S2D2 S2DE S2\" id=\"t3x_171\">Classement des passifs en tant que passifs courants ou non </span><span class=\"S622A S2D2 S2DE S2\" id=\"t3y_171\">courants </span><span class=\"S622B S2D2 S2DE S2\" id=\"t3z_171\">\u00bb </span><span class=\"S622C S2D2 S2DE S2\" id=\"t40_171\">; </span><span class=\"S622D S2D2 S2DE S2\" id=\"t41_171\">amendement \u00e0 IAS </span><span class=\"S622E S2D2 S2DE S2\" id=\"t42_171\">8 \u00ab </span><span class=\"S622F S2D2 S2DE S2\" id=\"t43_171\">D\u00e9finition d\u2019une estimation comptable </span><span class=\"S6230 S2D2 S2DE S2\" id=\"t44_171\">\u00bb </span><span class=\"S6231 S2D2 S2DE S2\" id=\"t45_171\">; </span><span class=\"S6232 S2DB S2DE S2\" id=\"t46_171\">E </span><span class=\"S6233 S2D2 S2DE S2\" id=\"t47_171\">amendement \u00e0 IAS </span><span class=\"S6234 S2D2 S2DE S2\" id=\"t48_171\">12 \u00ab </span><span class=\"S6235 S2D2 S2DE S2\" id=\"t49_171\">Imp\u00f4ts diff\u00e9r\u00e9s relatifs \u00e0 des actifs et </span><span class=\"S6236 S2DB S2DE S2\" id=\"t4a_171\">E </span><span class=\"S3A09 S2D2 S2DE S2\" id=\"t4b_171\">passifs r\u00e9sultat d\u2019une m\u00eame transaction </span><span class=\"S6237 S2D2 S2DE S2\" id=\"t4c_171\">\u00bb </span><span class=\"S6238 S2D2 S2DE S2\" id=\"t4d_171\">; </span><span class=\"S6239 S2D2 S2DE S2\" id=\"t4e_171\">IFRS </span><span class=\"S623A S2D2 S2DE S2\" id=\"t4f_171\">17 \u00ab </span><span class=\"S623B S2D2 S2DE S2\" id=\"t4g_171\">Contrats d\u2019assurance \u2013 Principe de comptabilisation, </span><span class=\"S623C S2DB S2DE S2\" id=\"t4h_171\">E </span><span class=\"S623D S2D2 S2DE S2\" id=\"t4i_171\">\u00e9valuation, pr\u00e9sentation </span><span class=\"S623E S2D2 S2DE S2\" id=\"t4j_171\">\u00bb. </span><span class=\"S623F S2D2 S2DE S2\" id=\"t4k_171\">L\u2019analyse de ces amendements est en cours. \u00c0 date d\u2019arr\u00eat\u00e9 des </span><span class=\"S6240 S2D2 S2DE S2\" id=\"t4l_171\">comptes, les impacts potentiels de ces amendements dans les </span><span class=\"S1E85 S2D2 S2DE S2\" id=\"t4m_171\">comptes du Groupe ne sont pas connus. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f29981": {
   "value": "<span class=\"S6241 S2D8 S2\" id=\"t4n_171\">1.4 \u2013 Principe de pr\u00e9paration </span><span class=\"S6242 S2D8 S2\" id=\"t4o_171\">et </span><span class=\"S6243 S2D8 S2\" id=\"t4p_171\">de </span><span class=\"S6244 S2D8 S2\" id=\"t4q_171\">pr\u00e9sentation des comptes </span><span class=\"S6245 S2D2 S2DE S2\" id=\"t4r_171\">Les comptes des soci\u00e9t\u00e9s consolid\u00e9es, \u00e9tablis selon les r\u00e8gles </span><span class=\"S6246 S2D2 S2DE S2\" id=\"t4s_171\">comptables en vigueur dans leurs pays respectifs, sont retrait\u00e9s afin </span><span class=\"S6247 S2D2 S2DE S2\" id=\"t4t_171\">d\u2019\u00eatre en conformit\u00e9 avec les principes comptables du Groupe. </span><span class=\"S6248 S2D2 S2DE S2\" id=\"t4u_171\">Toutes les soci\u00e9t\u00e9s consolid\u00e9es par int\u00e9gration globale le sont de </span><span class=\"S6249 S2D2 S2DE S2\" id=\"t4v_171\">mani\u00e8re r\u00e9currente sur la base de comptes annuels ou de situations </span><span class=\"S624A S2D2 S2DE S2\" id=\"t4w_171\">arr\u00eat\u00e9s \u00e0 la date de cl\u00f4ture de l\u2019entreprise consolidante, soit le </span><span class=\"SDAC S2D2 S2DE S2\" id=\"t4x_171\">30 </span><span class=\"S624B S2D2 S2DE S2\" id=\"t4y_171\">septembre. </span><span class=\"S624C S2D2 S2DE S2\" id=\"t4z_171\">Les comptes consolid\u00e9s du Groupe ont \u00e9t\u00e9 \u00e9tablis selon le principe </span><span class=\"S624D S2D2 S2DE S2\" id=\"t50_171\">du co\u00fbt historique, \u00e0 l\u2019exception des actifs et des passifs suivants </span><span class=\"S624E S2D2 S2DE S2\" id=\"t51_171\">qui, lorsqu\u2019ils sont pr\u00e9sents \u00e0 la cl\u00f4ture, sont enregistr\u00e9s \u00e0 leur juste </span><span class=\"S624F S2D2 S2DE S2\" id=\"t52_171\">valeur </span><span class=\"S6250 S2D2 S2DE S2\" id=\"t53_171\">: les instruments d\u00e9riv\u00e9s, les instruments de dette ne </span><span class=\"S6251 S2D2 S2DE S2\" id=\"t54_171\">r\u00e9pondant pas \u00e0 la d\u00e9finition de \u00ab </span><span class=\"S6252 S2D2 S2DE S2\" id=\"t55_171\">pr\u00eat basique </span><span class=\"S6253 S2D2 S2DE S2\" id=\"t56_171\">\u00bb d\u00e9finie par la </span><span class=\"S6254 S2D2 S2DE S2\" id=\"t57_171\">norme IFRS </span><span class=\"S6255 S2D2 S2DE S2\" id=\"t58_171\">9 et placements dans les instruments de capitaux </span><span class=\"S6256 S2D2 S2DE S2\" id=\"t59_171\">propres. A compter de la cl\u00f4ture au 30 septembre 2023, la valeur </span><span class=\"S6257 S2D2 S2DE S2\" id=\"t5a_171\">comptable des actifs et des passifs qui font l\u2019objet de couverture de </span><span class=\"S6258 S2D2 S2DE S2\" id=\"t5b_171\">juste valeur est ajust\u00e9e pour tenir compte des variations de juste </span><span class=\"S6259 S2D2 S2DE S2\" id=\"t5c_171\">valeur attribuable aux risques couverts. </span><span class=\"S625D S2D2 S2DE S2\" id=\"t7_172\">Comme le permet la norme IAS </span><span class=\"S625E S2D2 S2DE S2\" id=\"t8_172\">1 \u00ab </span><span class=\"S625F S2D2 S2DE S2\" id=\"t9_172\">Pr\u00e9sentation des \u00e9tats </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"ta_172\">financiers </span><span class=\"S6260 S2D2 S2DE S2\" id=\"tb_172\">\u00bb, le Groupe pr\u00e9sente le compte de r\u00e9sultat par nature. </span><span class=\"S6261 S2D2 S2DE S2\" id=\"tc_172\">La pr\u00e9sentation du r\u00e9sultat op\u00e9rationnel comprend un poste </span><span class=\"S6262 S2D2 S2DE S2\" id=\"td_172\">\u00ab </span><span class=\"S6263 S2D2 S2DE S2\" id=\"te_172\">Autres charges et produits op\u00e9rationnels </span><span class=\"S6264 S2D2 S2DE S2\" id=\"tf_172\">\u00bb </span><span class=\"S6265 S2D2 S2DE S2\" id=\"tg_172\">qui int\u00e8gre des </span><span class=\"S6266 S2D2 S2DE S2\" id=\"th_172\">\u00e9l\u00e9ments non r\u00e9currents tels que des r\u00e9sultats de cessions, des </span><span class=\"S5E66 S2D2 S2DE S2\" id=\"ti_172\">charges de restructuration et des pertes de valeur. </span><span class=\"S6267 S2D2 S2DE S2\" id=\"tj_172\">Les postes du bilan sont pr\u00e9sent\u00e9s suivant la classification \u00ab </span><span class=\"S6268 S2D2 S2DE S2\" id=\"tk_172\">actifs </span><span class=\"S6269 S2D2 S2DE S2\" id=\"tl_172\">courants et non courants </span><span class=\"S626A S2D2 S2DE S2\" id=\"tm_172\">\u00bb, \u00ab </span><span class=\"S626B S2D2 S2DE S2\" id=\"tn_172\">passifs courants et non courants </span><span class=\"S626C S2D2 S2DE S2\" id=\"to_172\">\u00bb. </span><span class=\"S626D S2D2 S2DE S2\" id=\"tp_172\">Les actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s ou consomm\u00e9s au cours du cycle </span><span class=\"S626E S2D2 S2DE S2\" id=\"tq_172\">d\u2019exploitation normal du Groupe ainsi que la tr\u00e9sorerie et les </span><span class=\"S626F S2D2 S2DE S2\" id=\"tr_172\">\u00e9quivalents de tr\u00e9sorerie constituent les actifs courants du Groupe. </span><span class=\"S6270 S2D2 S2DE S2\" id=\"ts_172\">Les autres actifs constituent les actifs non courants. Les dettes dont </span><span class=\"S6271 S2D2 S2DE S2\" id=\"tt_172\">l\u2019\u00e9ch\u00e9ance intervient au cours du cycle d\u2019exploitation normal du </span><span class=\"S6272 S2D2 S2DE S2\" id=\"tu_172\">Groupe ou dans les douze mois suivant la cl\u00f4ture de l\u2019exercice </span><span class=\"S6273 S2D2 S2DE S2\" id=\"tv_172\">constituent des dettes courantes. Les autres dettes sont non </span><span class=\"S2B6C S2D2 S2DE S2\" id=\"tw_172\">courantes. </span><span class=\"S6274 S2D2 S2DE S2\" id=\"tx_172\">La m\u00e9thode de pr\u00e9sentation du tableau des flux de tr\u00e9sorerie est </span><span class=\"S267C S2D2 S2DE S2\" id=\"ty_172\">celle de la m\u00e9thode indirecte. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30048": {
   "value": "<span class=\"S6274 S2D2 S2DE S2\" id=\"tx_172\">La m\u00e9thode de pr\u00e9sentation du tableau des flux de tr\u00e9sorerie est </span><span class=\"S267C S2D2 S2DE S2\" id=\"ty_172\">celle de la m\u00e9thode indirecte. </span><span class=\"S7341 S625B S2\" id=\"t7_214\">Variation du besoin en fonds de roulement </span><span class=\"S7342 S625C S2\" id=\"t8_214\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_214\">23 </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ta_214\">L\u2019\u00e9volution du besoin en fonds de roulement sur l\u2019exercice 2022/2023 se pr\u00e9sente de la mani\u00e8re suivante </span><span class=\"S7D4A S2D2 S2DE S2\" id=\"tb_214\">: </span><span class=\"S7D4B SBD4 S2\" id=\"tc_214\">(en milliers d\u2019euros) </span><span class=\"S7D4C SBD3 S2\" id=\"td_214\">30/09/2022 </span><span class=\"S7D4D SBD3 S2\" id=\"te_214\">Variation </span><span class=\"S7D4E SBD3 S2\" id=\"tf_214\">cash </span><span class=\"S7D4F SBD3 S2\" id=\"tg_214\">Autres </span><span class=\"S7D50 SBD3 S2\" id=\"th_214\">variations </span><span class=\"S7D51 S71F S2\" id=\"ti_214\">30/09/2023 </span><span class=\"SDC7 SBD5 S2\" id=\"tj_214\">Stocks bruts </span><span class=\"S7D52 SBD5 S2\" id=\"tk_214\">152 </span><span class=\"S7D53 SBD5 S2\" id=\"tl_214\">047 </span><span class=\"S7D54 SBD5 S2\" id=\"tm_214\">18 </span><span class=\"S7D55 SBD5 S2\" id=\"tn_214\">310 </span><span class=\"S7D56 SBD5 S2\" id=\"to_214\">- </span><span class=\"S7D57 SBD5 S2\" id=\"tp_214\">1 </span><span class=\"S7976 SBD5 S2\" id=\"tq_214\">454 </span><span class=\"S7D58 SBD5 S2\" id=\"tr_214\">168 </span><span class=\"S7D59 SBD5 S2\" id=\"ts_214\">903 </span><span class=\"S19BB SBD5 S2\" id=\"tt_214\">D\u00e9pr\u00e9ciation des stocks </span><span class=\"S7D5A SBD5 S2\" id=\"tu_214\">- </span><span class=\"S7D5B SBD5 S2\" id=\"tv_214\">5 </span><span class=\"S7D5C SBD5 S2\" id=\"tw_214\">119 </span><span class=\"S7D5D SBD5 S2\" id=\"tx_214\">- </span><span class=\"S7D5E SBD5 S2\" id=\"ty_214\">27 </span><span class=\"S7D5F SBD5 S2\" id=\"tz_214\">901 </span><span class=\"S7D60 SBD5 S2\" id=\"t10_214\">11 </span><span class=\"S7D61 SBD5 S2\" id=\"t11_214\">- </span><span class=\"S7D62 SBD5 S2\" id=\"t12_214\">33 </span><span class=\"S7D63 SBD5 S2\" id=\"t13_214\">009 </span><span class=\"S24F3 SBD3 S2\" id=\"t14_214\">VALEUR NETTE DES STOCKS </span><span class=\"S7D64 SBD3 S2\" id=\"t15_214\">146 </span><span class=\"S7D65 SBD3 S2\" id=\"t16_214\">928 </span><span class=\"S7D66 SBD3 S2\" id=\"t17_214\">- </span><span class=\"S7D67 SBD3 S2\" id=\"t18_214\">9 </span><span class=\"S7D68 SBD3 S2\" id=\"t19_214\">591 </span><span class=\"S7D69 SBD3 S2\" id=\"t1a_214\">- </span><span class=\"S7D6A SBD3 S2\" id=\"t1b_214\">1 </span><span class=\"S7D6B SBD3 S2\" id=\"t1c_214\">443 </span><span class=\"S7D6C SBD3 S2\" id=\"t1d_214\">135 </span><span class=\"S63C8 SBD3 S2\" id=\"t1e_214\">894 </span><span class=\"S2BF8 SBD5 S2\" id=\"t1f_214\">Cr\u00e9ances clients et comptes rattach\u00e9s </span><span class=\"S7D6D SBD5 S2\" id=\"t1g_214\">202 </span><span class=\"S7D6E SBD5 S2\" id=\"t1h_214\">876 </span><span class=\"S7D6F SBD5 S2\" id=\"t1i_214\">- </span><span class=\"S7D70 SBD5 S2\" id=\"t1j_214\">4 </span><span class=\"S7D71 SBD5 S2\" id=\"t1k_214\">201 </span><span class=\"S7D72 SBD5 S2\" id=\"t1l_214\">- </span><span class=\"S7D73 SBD5 S2\" id=\"t1m_214\">26 </span><span class=\"S7D74 SBD5 S2\" id=\"t1n_214\">932 </span><span class=\"S5DBD SBD5 S2\" id=\"t1o_214\">171 </span><span class=\"S5DBE SBD5 S2\" id=\"t1p_214\">743 </span><span class=\"S1EBC SBD5 S2\" id=\"t1q_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S7D75 SBD5 S2\" id=\"t1r_214\">351 </span><span class=\"S7D76 SBD5 S2\" id=\"t1s_214\">600 </span><span class=\"S7D77 SBD5 S2\" id=\"t1t_214\">- </span><span class=\"S7D78 SBD5 S2\" id=\"t1u_214\">106 </span><span class=\"S7D79 SBD5 S2\" id=\"t1v_214\">- </span><span class=\"S7D7A SBD5 S2\" id=\"t1w_214\">42 </span><span class=\"S7D7B SBD5 S2\" id=\"t1x_214\">123 </span><span class=\"S5E0C SBD5 S2\" id=\"t1y_214\">309 </span><span class=\"S2BFC SBD5 S2\" id=\"t1z_214\">371 </span><span class=\"S1EBF SBD3 S2\" id=\"t20_214\">TOTAL DES ACTIFS DU BFR </span><span class=\"S7D7C SBD3 S2\" id=\"t21_214\">A </span><span class=\"S7D7D SBD3 S2\" id=\"t22_214\">701 </span><span class=\"S7D7E SBD3 S2\" id=\"t23_214\">404 </span><span class=\"S7D7F SBD3 S2\" id=\"t24_214\">- </span><span class=\"S7D80 SBD3 S2\" id=\"t25_214\">13 </span><span class=\"S7D81 SBD3 S2\" id=\"t26_214\">898 </span><span class=\"S7D82 SBD3 S2\" id=\"t27_214\">- </span><span class=\"S7D83 SBD3 S2\" id=\"t28_214\">70 </span><span class=\"S7D84 SBD3 S2\" id=\"t29_214\">498 </span><span class=\"S5E0F SBD3 S2\" id=\"t2a_214\">617 </span><span class=\"S5A40 SBD3 S2\" id=\"t2b_214\">008 </span><span class=\"S5D20 SBD5 S2\" id=\"t2c_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7D85 SBD5 S2\" id=\"t2d_214\">310 </span><span class=\"S7D86 SBD5 S2\" id=\"t2e_214\">833 </span><span class=\"S7D87 SBD5 S2\" id=\"t2f_214\">43 </span><span class=\"S7D88 SBD5 S2\" id=\"t2g_214\">130 </span><span class=\"S7D89 SBD5 S2\" id=\"t2h_214\">13 </span><span class=\"S7D8A SBD5 S2\" id=\"t2i_214\">991 </span><span class=\"S7D8B SBD5 S2\" id=\"t2j_214\">367 </span><span class=\"S5D25 SBD5 S2\" id=\"t2k_214\">954 </span><span class=\"S273B SBD5 S2\" id=\"t2l_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7D8C SBD5 S2\" id=\"t2m_214\">586 </span><span class=\"S7D8D SBD5 S2\" id=\"t2n_214\">685 </span><span class=\"S7D8E SBD5 S2\" id=\"t2o_214\">25 </span><span class=\"S7D8F SBD5 S2\" id=\"t2p_214\">267 </span><span class=\"S7D90 SBD5 S2\" id=\"t2q_214\">- </span><span class=\"S7D91 SBD5 S2\" id=\"t2r_214\">1 </span><span class=\"S7D92 SBD5 S2\" id=\"t2s_214\">517 </span><span class=\"S7D93 SBD5 S2\" id=\"t2t_214\">610 </span><span class=\"S5D2C SBD5 S2\" id=\"t2u_214\">435 </span><span class=\"S4A0A SBD3 S2\" id=\"t2v_214\">TOTAL DES PASSIFS DU BFR </span><span class=\"S7D94 SBD3 S2\" id=\"t2w_214\">B </span><span class=\"S7D95 SBD3 S2\" id=\"t2x_214\">897 </span><span class=\"S7D96 SBD3 S2\" id=\"t2y_214\">518 </span><span class=\"S7D97 SBD3 S2\" id=\"t2z_214\">68 </span><span class=\"S7D98 SBD3 S2\" id=\"t30_214\">397 </span><span class=\"S7D99 SBD3 S2\" id=\"t31_214\">12 </span><span class=\"S7D9A SBD3 S2\" id=\"t32_214\">474 </span><span class=\"S5D2F SBD3 S2\" id=\"t33_214\">978 </span><span class=\"S5D30 SBD3 S2\" id=\"t34_214\">389 </span><span class=\"SCE7 S71F S2\" id=\"t35_214\">BESOIN EN FONDS DE ROULEMENT </span><span class=\"S7D9B S71F S2\" id=\"t36_214\">A-B </span><span class=\"S7D9C S71F S2\" id=\"t37_214\">- </span><span class=\"S7D9D S71F S2\" id=\"t38_214\">196 </span><span class=\"S7D9E S71F S2\" id=\"t39_214\">113 </span><span class=\"S7D9F S71F S2\" id=\"t3a_214\">- </span><span class=\"S7DA0 S71F S2\" id=\"t3b_214\">82 </span><span class=\"S7DA1 S71F S2\" id=\"t3c_214\">295 </span><span class=\"S7DA2 S71F S2\" id=\"t3d_214\">- </span><span class=\"S7DA3 S71F S2\" id=\"t3e_214\">82 </span><span class=\"S7DA4 S71F S2\" id=\"t3f_214\">972 </span><span class=\"S7DA5 S71F S2\" id=\"t3g_214\">- </span><span class=\"S5DD8 S71F S2\" id=\"t3h_214\">361 </span><span class=\"S5DD9 S71F S2\" id=\"t3i_214\">380 </span><span class=\"S7DA6 S1ABE S2\" id=\"t3j_214\">dont variation des dettes et cr\u00e9ances non op\u00e9rationnelles </span><span class=\"S7DA7 S1ABE S2\" id=\"t3k_214\">41 </span><span class=\"S7DA8 S1ABE S2\" id=\"t3l_214\">227 </span><span class=\"S7DA9 S1ABE S2\" id=\"t3m_214\">- </span><span class=\"S7DAA S1ABE S2\" id=\"t3n_214\">- </span><span class=\"S7DAB S1ABE S2\" id=\"t3o_214\">dont variation des dettes et cr\u00e9ances op\u00e9rationnelles </span><span class=\"S7DAC S1ABE S2\" id=\"t3p_214\">- </span><span class=\"S7DAD S1ABE S2\" id=\"t3q_214\">123 </span><span class=\"S7DAE S1ABE S2\" id=\"t3r_214\">521 </span><span class=\"S7DAF S1ABE S2\" id=\"t3s_214\">- </span><span class=\"S7DB0 S1ABE S2\" id=\"t3t_214\">- </span><span class=\"S7DB1 S2D2 S2DE S2\" id=\"t3u_214\">Les autres variations incluent essentiellement des reclassements bilanciels, ainsi que des effets des changes ou l\u2019incidence de changements </span><span class=\"SE0F S2D2 S2DE S2\" id=\"t3v_214\">de p\u00e9rim\u00e8tre. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30049": {
   "value": "<span class=\"S6274 S2D2 S2DE S2\" id=\"tx_172\">La m\u00e9thode de pr\u00e9sentation du tableau des flux de tr\u00e9sorerie est </span><span class=\"S267C S2D2 S2DE S2\" id=\"ty_172\">celle de la m\u00e9thode indirecte. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30052": {
   "value": "<span class=\"S6275 S2D8 S2\" id=\"tz_172\">1.5 \u2013 Recours \u00e0 des estimations </span><span class=\"SDF3 S2D2 S2DE S2\" id=\"t10_172\">L\u2019\u00e9tablissement </span><span class=\"S6276 S2D2 S2DE S2\" id=\"t11_172\">des </span><span class=\"S6277 S2D2 S2DE S2\" id=\"t12_172\">comptes </span><span class=\"S6278 S2D2 S2DE S2\" id=\"t13_172\">consolid\u00e9s, </span><span class=\"S6279 S2D2 S2DE S2\" id=\"t14_172\">conform\u00e9ment </span><span class=\"S627A S2D2 S2DE S2\" id=\"t15_172\">aux </span><span class=\"S627B S2D2 S2DE S2\" id=\"t16_172\">principes comptables internationaux, n\u00e9cessite la prise en compte, </span><span class=\"S627C S2D2 S2DE S2\" id=\"t17_172\">par la Direction du Groupe, d\u2019un certain nombre d\u2019estimations et </span><span class=\"S627D S2D2 S2DE S2\" id=\"t18_172\">hypoth\u00e8ses qui ont une incidence sur les montants d\u2019actifs et de </span><span class=\"S627E S2D2 S2DE S2\" id=\"t19_172\">passifs et sur les charges et produits du compte de r\u00e9sultat, ainsi </span><span class=\"S3C58 S2D2 S2DE S2\" id=\"t1a_172\">que sur les actifs et passifs \u00e9ventuels mentionn\u00e9s en annexe. </span><span class=\"S627F S2D2 S2DE S2\" id=\"t1b_172\">Les </span><span class=\"S6280 S2D2 S2DE S2\" id=\"t1c_172\">principales </span><span class=\"S6281 S2D2 S2DE S2\" id=\"t1d_172\">estimations </span><span class=\"S6282 S2D2 S2DE S2\" id=\"t1e_172\">faites </span><span class=\"S6283 S2D2 S2DE S2\" id=\"t1f_172\">par </span><span class=\"S6284 S2D2 S2DE S2\" id=\"t1g_172\">la </span><span class=\"S6285 S2D2 S2DE S2\" id=\"t1h_172\">Direction </span><span class=\"S6286 S2D2 S2DE S2\" id=\"t1i_172\">pour </span><span class=\"S6287 S2D2 S2DE S2\" id=\"t1j_172\">l\u2019\u00e9tablissement des \u00e9tats financiers portent sur les hypoth\u00e8ses de </span><span class=\"S6288 S2D2 S2DE S2\" id=\"t1k_172\">recouvrabilit\u00e9 des d\u00e9ficits fiscaux, la d\u00e9termination de la valeur </span><span class=\"S6289 S2D2 S2DE S2\" id=\"t1l_172\">d\u2019entr\u00e9e des actifs et passifs dans le cadre du rachat des parts </span><span class=\"S628A S2D2 S2DE S2\" id=\"t1m_172\">r\u00e9siduelles des soci\u00e9t\u00e9s du p\u00f4le Villages Nature </span><span class=\"S628B S2D5 S2DE S2\" id=\"t1n_172\">\u00ae </span><span class=\"S628C S2D2 S2DE S2\" id=\"t1o_172\">, le calcul de la </span><span class=\"S628D S2D2 S2DE S2\" id=\"t1p_172\">valeur des actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s au sens de la norme IFRS </span><span class=\"S628E S2D2 S2DE S2\" id=\"t1q_172\">5, la </span><span class=\"S3445 S2D2 S2DE S2\" id=\"t1r_172\">valorisation </span><span class=\"S628F S2D2 S2DE S2\" id=\"t1s_172\">des </span><span class=\"S6290 S2DC S2DE S2\" id=\"t1t_172\">goodwill</span><span class=\"S6291 S2D2 S2DE S2\" id=\"t1u_172\">, </span><span class=\"S6292 S2D2 S2DE S2\" id=\"t1v_172\">les </span><span class=\"S6293 S2D2 S2DE S2\" id=\"t1w_172\">dur\u00e9es </span><span class=\"S6294 S2D2 S2DE S2\" id=\"t1x_172\">d\u2019utilit\u00e9 </span><span class=\"S6295 S2D2 S2DE S2\" id=\"t1y_172\">des </span><span class=\"S6296 S2D2 S2DE S2\" id=\"t1z_172\">actifs </span><span class=\"S6297 S2D2 S2DE S2\" id=\"t20_172\">op\u00e9rationnels, corporels et incorporels, ainsi que sur la valorisation </span><span class=\"S6298 S2D2 S2DE S2\" id=\"t21_172\">des droits d\u2019utilisation li\u00e9s aux contrats de location trait\u00e9s </span><span class=\"S30F4 S2D2 S2DE S2\" id=\"t22_172\">conform\u00e9ment \u00e0 la norme IFRS </span><span class=\"S6299 S2D2 S2DE S2\" id=\"t23_172\">16 (cf. </span><span class=\"S629A S2D2 S2DE S2\" id=\"t24_172\">\u00a71.15). </span><span class=\"S629B S2D2 S2DE S2\" id=\"t25_172\">Ces estimations sont \u00e9labor\u00e9es en fonction des informations </span><span class=\"S629C S2D2 S2DE S2\" id=\"t26_172\">disponibles lors de leur \u00e9tablissement. Il est possible que les </span><span class=\"S629D S2D2 S2DE S2\" id=\"t27_172\">montants effectifs se r\u00e9v\u00e8lent ult\u00e9rieurement diff\u00e9rents des </span><span class=\"S629E S2D2 S2DE S2\" id=\"t28_172\">estimations et hypoth\u00e8ses retenues dans le cadre de la pr\u00e9paration </span><span class=\"S2C21 S2D2 S2DE S2\" id=\"t29_172\">des \u00e9tats financiers pr\u00e9sent\u00e9s. </span><span class=\"S2101 S2D2 S2DE S2\" id=\"tc_173\">L\u2019\u00e9cart d\u2019acquisition repr\u00e9sente tout exc\u00e9dent de la somme de la </span><span class=\"S62FA S2D2 S2DE S2\" id=\"td_173\">contrepartie transf\u00e9r\u00e9e et le cas \u00e9ch\u00e9ant de la valeur des </span><span class=\"S3A29 S2D2 S2DE S2\" id=\"te_173\">\u00ab </span><span class=\"S62FB S2D2 S2DE S2\" id=\"tf_173\">participations ne donnant pas le contr\u00f4le </span><span class=\"S62FC S2D2 S2DE S2\" id=\"tg_173\">\u00bb sur la juste valeur </span><span class=\"S62FD S2D2 S2DE S2\" id=\"th_173\">nette des actifs et passifs identifiables de l\u2019entreprise acquise. En </span><span class=\"S62FE S2D2 S2DE S2\" id=\"ti_173\">fonction de l\u2019option retenue pour la valorisation de ces int\u00e9r\u00eats lors </span><span class=\"S62FF S2D2 S2DE S2\" id=\"tj_173\">de la prise de contr\u00f4le (juste valeur ou quote-part de l\u2019actif net </span><span class=\"S6300 S2D2 S2DE S2\" id=\"tk_173\">acquis), l\u2019\u00e9cart d\u2019acquisition reconnu repr\u00e9sente soit la quote-part </span><span class=\"S6301 S2D2 S2DE S2\" id=\"tl_173\">acquise par le Groupe (\u00e9cart d\u2019acquisition partiel) soit la part du </span><span class=\"S6302 S2D2 S2DE S2\" id=\"tm_173\">groupe et la part des participations ne donnant pas le contr\u00f4le </span><span class=\"S2B65 S2D2 S2DE S2\" id=\"tn_173\">(\u00e9cart d\u2019acquisition complet). </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span><span class=\"S6448 S2D2 S2DE S2\" id=\"t1x_175\">Le droit d\u2019utilisation est amorti sur une base lin\u00e9aire, sur la dur\u00e9e du </span><span class=\"S6449 S2D2 S2DE S2\" id=\"t1y_175\">contrat de location. Cette dur\u00e9e, d\u00e9termin\u00e9e au niveau de chaque </span><span class=\"S644A S2D2 S2DE S2\" id=\"t1z_175\">contrat, est la dur\u00e9e ex\u00e9cutoire du contrat, telle que d\u00e9finie par la </span><span class=\"S644B S2D2 S2DE S2\" id=\"t20_175\">d\u00e9cision de l\u2019IFRIC publi\u00e9e en d\u00e9cembre </span><span class=\"S644C S2D2 S2DE S2\" id=\"t21_175\">2019, prenant en compte </span><span class=\"S277B S2D2 S2DE S2\" id=\"t22_175\">notamment </span><span class=\"S644D S2D2 S2DE S2\" id=\"t23_175\">l\u2019appr\u00e9ciation </span><span class=\"S644E S2D2 S2DE S2\" id=\"t24_175\">de </span><span class=\"S644F S2D2 S2DE S2\" id=\"t25_175\">l\u2019exercice </span><span class=\"S6450 S2D2 S2DE S2\" id=\"t26_175\">des </span><span class=\"S6451 S2D2 S2DE S2\" id=\"t27_175\">options </span><span class=\"S6452 S2D2 S2DE S2\" id=\"t28_175\">de </span><span class=\"S335 S2D2 S2DE S2\" id=\"t29_175\">renouvellement. </span><span class=\"S6453 S2D2 S2DE S2\" id=\"t2a_175\">Le </span><span class=\"S6454 S2D2 S2DE S2\" id=\"t2b_175\">droit </span><span class=\"S6455 S2D2 S2DE S2\" id=\"t2c_175\">d\u2019utilisation </span><span class=\"S6456 S2D2 S2DE S2\" id=\"t2d_175\">pourra </span><span class=\"S6457 S2D2 S2DE S2\" id=\"t2e_175\">faire </span><span class=\"S6458 S2D2 S2DE S2\" id=\"t2f_175\">l\u2019objet </span><span class=\"S6459 S2D2 S2DE S2\" id=\"t2g_175\">d\u2019ajustements ult\u00e9rieurs au titre de r\u00e9\u00e9valuations de la dette de </span><span class=\"S645A S2D2 S2DE S2\" id=\"t2h_175\">loyers. Il sera soumis aux tests de d\u00e9pr\u00e9ciations et diminu\u00e9 des </span><span class=\"S5A9C S2D2 S2DE S2\" id=\"t2i_175\">pertes de valeur \u00e9ventuellement enregistr\u00e9es. </span><span class=\"S6533 S62F5 S2\" id=\"tb_177\">Avantages post\u00e9rieurs \u00e0 l\u2019emploi </span><span class=\"S3E16 S2D2 S2DE S2\" id=\"tc_177\">Le Groupe Pierre </span><span class=\"S6534 S2D2 S2DE S2\" id=\"td_177\">&amp; </span><span class=\"S6535 S2D2 S2DE S2\" id=\"te_177\">Vacances-Center Parcs participe selon les lois, </span><span class=\"S6536 S2D2 S2DE S2\" id=\"tf_177\">r\u00e8glements et usages de chaque pays, \u00e0 la constitution des retraites </span><span class=\"S6537 S2D2 S2DE S2\" id=\"tg_177\">de son personnel. </span><span class=\"S6538 S2D2 S2DE S2\" id=\"th_177\">Les soci\u00e9t\u00e9s du Groupe versent des cotisations assises sur les </span><span class=\"S6539 S2D2 S2DE S2\" id=\"ti_177\">salaires \u00e0 des organismes responsables de ces allocations. Il n\u2019existe </span><span class=\"S653A S2D2 S2DE S2\" id=\"tj_177\">alors aucun passif actuariel au titre de ces r\u00e9gimes de retraites. Pour </span><span class=\"S653B S2D2 S2DE S2\" id=\"tk_177\">ces r\u00e9gimes \u00e0 cotisations d\u00e9finies, les paiements effectu\u00e9s par le </span><span class=\"S653C S2D2 S2DE S2\" id=\"tl_177\">Groupe sont constat\u00e9s dans le compte de r\u00e9sultat en charges de la </span><span class=\"SDCD S2D2 S2DE S2\" id=\"tm_177\">p\u00e9riode \u00e0 laquelle ils sont li\u00e9s. </span><span class=\"S653D S2D2 S2DE S2\" id=\"tn_177\">Il existe, par ailleurs, dans certaines entit\u00e9s du Groupe des r\u00e9gimes </span><span class=\"S653E S2D2 S2DE S2\" id=\"to_177\">internes de retraites en faveur des salari\u00e9s. Le passif actuariel </span><span class=\"S653F S2D2 S2DE S2\" id=\"tp_177\">correspondant est provisionn\u00e9 dans les comptes consolid\u00e9s. Il en </span><span class=\"S6540 S2D2 S2DE S2\" id=\"tq_177\">est de m\u00eame, en France, des engagements du Groupe vis-\u00e0-vis des </span><span class=\"S6541 S2D2 S2DE S2\" id=\"tr_177\">salari\u00e9s en mati\u00e8re d\u2019indemnit\u00e9s de fin de carri\u00e8re. Pour ces r\u00e9gimes </span><span class=\"S6542 S2D2 S2DE S2\" id=\"ts_177\">\u00e0 prestations d\u00e9finies, les co\u00fbts des prestations sont estim\u00e9s en </span><span class=\"S3A47 S2D2 S2DE S2\" id=\"tt_177\">utilisant la m\u00e9thode r\u00e9trospective avec salaires de fin de carri\u00e8re. </span><span class=\"S6543 S2D2 S2DE S2\" id=\"tu_177\">Selon cette m\u00e9thode, le co\u00fbt des engagements est constat\u00e9 </span><span class=\"S6544 S2D2 S2DE S2\" id=\"tv_177\">directement par le r\u00e9sultat de mani\u00e8re \u00e0 le r\u00e9partir uniform\u00e9ment </span><span class=\"S6545 S2D2 S2DE S2\" id=\"tw_177\">sur la dur\u00e9e de services des salari\u00e9s. Le montant de la provision </span><span class=\"S6546 S2D2 S2DE S2\" id=\"tx_177\">prend en compte la valeur actuelle des paiements futurs estim\u00e9s en </span><span class=\"S6547 S2D2 S2DE S2\" id=\"ty_177\">tenant compte de l\u2019anciennet\u00e9, de l\u2019esp\u00e9rance de vie, du taux de </span><span class=\"S6548 S2D2 S2DE S2\" id=\"tz_177\">rotation du personnel, ainsi que des hypoth\u00e8ses de revalorisation et </span><span class=\"S6549 S2D2 S2DE S2\" id=\"t10_177\">d\u2019actualisation. Dans le cas de r\u00e9gimes \u00e0 prestations d\u00e9finies </span><span class=\"S654A S2D2 S2DE S2\" id=\"t11_177\">partiellement ou int\u00e9gralement financ\u00e9s par des cotisations vers\u00e9es </span><span class=\"S654B S2D2 S2DE S2\" id=\"t12_177\">\u00e0 un fonds distinct ou \u00e0 une compagnie d\u2019assurances, les actifs de </span><span class=\"S654C S2D2 S2DE S2\" id=\"t13_177\">ces entit\u00e9s sont \u00e9valu\u00e9s \u00e0 leur juste valeur. Le passif est alors </span><span class=\"S654D S2D2 S2DE S2\" id=\"t14_177\">enregistr\u00e9 au bilan, d\u00e9duction faite de la valeur des actifs du r\u00e9gime </span><span class=\"S8F2 S2D2 S2DE S2\" id=\"t15_177\">qui couvrent cette obligation. </span><span class=\"S654E S2D2 S2DE S2\" id=\"t16_177\">Les \u00e9carts actuariels r\u00e9sultent des changements d\u2019hypoth\u00e8ses </span><span class=\"S654F S2D2 S2DE S2\" id=\"t17_177\">actuarielles retenues pour les \u00e9valuations d\u2019un exercice \u00e0 l\u2019autre, </span><span class=\"S6550 S2D2 S2DE S2\" id=\"t18_177\">ainsi que de tout \u00e9cart constat\u00e9 sur l\u2019obligation ou sur la valeur des </span><span class=\"S6551 S2D2 S2DE S2\" id=\"t19_177\">fonds par rapport aux hypoth\u00e8ses actuarielles retenues en d\u00e9but </span><span class=\"S6552 S2D2 S2DE S2\" id=\"t1a_177\">d\u2019exercice. En application de la norme IAS </span><span class=\"S6553 S2D2 S2DE S2\" id=\"t1b_177\">19 \u00ab </span><span class=\"S6554 S2D2 S2DE S2\" id=\"t1c_177\">Avantages au </span><span class=\"SD63 S2D2 S2DE S2\" id=\"t1d_177\">personnel </span><span class=\"S6555 S2D2 S2DE S2\" id=\"t1e_177\">\u00bb, ces \u00e9carts actuariels g\u00e9n\u00e9r\u00e9s sont comptabilis\u00e9s en </span><span class=\"S2EB6 S2D2 S2DE S2\" id=\"t1f_177\">autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S70B4 S2D2 S2DE S2\" id=\"t5o_192\">Les hypoth\u00e8ses prises en compte pour estimer la valeur d\u2019utilit\u00e9 </span><span class=\"S70B5 S2D2 S2DE S2\" id=\"t5p_192\">sont fond\u00e9es sur des pr\u00e9visions de </span><span class=\"S70B6 S2DC S2DE S2\" id=\"t5q_192\">cash flows </span><span class=\"S70B7 S2D2 S2DE S2\" id=\"t5r_192\">d\u2019exploitation qui </span><span class=\"S70B8 S2D2 S2DE S2\" id=\"t5s_192\">sont principalement li\u00e9es </span><span class=\"S70B9 S2D2 S2DE S2\" id=\"t5t_192\">: </span><span class=\"S70BA S2D2 S2DE S2\" id=\"t5u_192\">\u00e0 l\u2019\u00e9volution du chiffre d\u2019affaires qui varie en fonction de l\u2019offre, </span><span class=\"S1623 S2DB S2DE S2\" id=\"t5v_192\">E </span><span class=\"S70BB S2D2 S2DE S2\" id=\"t5w_192\">des taux d\u2019occupation, des prix moyens de ventes et de la </span><span class=\"S70BC S2D2 S2DE S2\" id=\"t5x_192\">strat\u00e9gie de distribution, dans un contexte de mont\u00e9e en gamme </span><span class=\"S1626 S2D2 S2DE S2\" id=\"t5y_192\">des produits touristiques </span><span class=\"S70BD S2D2 S2DE S2\" id=\"t5z_192\">; </span><span class=\"S70BE S2D2 S2DE S2\" id=\"t60_192\">\u00e0 la mise en \u0153uvre de plans d\u2019optimisation des co\u00fbts </span><span class=\"S497 S2DB S2DE S2\" id=\"t61_192\">E </span><span class=\"S70BF S2D2 S2DE S2\" id=\"t62_192\">op\u00e9rationnels et de structure </span><span class=\"S70C0 S2D2 S2DE S2\" id=\"t63_192\">; </span><span class=\"S70C1 S2D2 S2DE S2\" id=\"t64_192\">et enfin \u00e0 une politique s\u00e9lective de renouvellement des baux </span><span class=\"S70C2 S2DB S2DE S2\" id=\"t65_192\">E </span><span class=\"S373E S2D2 S2DE S2\" id=\"t66_192\">permettant notamment d\u2019optimiser les charges de loyers. </span><span class=\"S70C3 S2D2 S2DE S2\" id=\"t67_192\">Au-del\u00e0 de cette p\u00e9riode explicite de projection, les flux de </span><span class=\"S70C4 S2D2 S2DE S2\" id=\"t68_192\">tr\u00e9sorerie sont extrapol\u00e9s en appliquant un taux de croissance </span><span class=\"S70C5 S2D2 S2DE S2\" id=\"t69_192\">perp\u00e9tuelle, d\u00e9pendant des taux de croissance long terme des pays </span><span class=\"S70C6 S2D2 S2DE S2\" id=\"t6a_192\">dans lesquels les activit\u00e9s sont exerc\u00e9es. Les hypoth\u00e8ses cl\u00e9s </span><span class=\"S70C7 S2D2 S2DE S2\" id=\"t6b_192\">retenues dans la d\u00e9termination de la valeur terminale s\u2019appuient \u00e0 </span><span class=\"S70C8 S2D2 S2DE S2\" id=\"t6c_192\">la fois sur des donn\u00e9es historiques et sur des donn\u00e9es prospectives. </span><span class=\"S70C9 S2D2 S2DE S2\" id=\"t6d_192\">Ces derni\u00e8res sont \u00e9tablies par les Directions op\u00e9rationnelles </span><span class=\"S70CA S2D2 S2DE S2\" id=\"t6e_192\">concern\u00e9es, \u00e0 savoir la Direction des ventes pour la partie taux </span><span class=\"S70CB S2D2 S2DE S2\" id=\"t6f_192\">d\u2019occupation et commercialisation, </span><span class=\"S70CC S2DC S2DE S2\" id=\"t6g_192\">Pricing </span><span class=\"S70CD S2D2 S2DE S2\" id=\"t6h_192\">et </span><span class=\"S70CE S2DC S2DE S2\" id=\"t6i_192\">Revenue Management </span><span class=\"S70CF S2D2 S2DE S2\" id=\"t6j_192\">pour les prix moyens de vente et enfin la </span><span class=\"S70D0 S2DC S2DE S2\" id=\"t6k_192\">Business Line </span><span class=\"S70D1 S2D2 S2DE S2\" id=\"t6l_192\">pour la partie </span><span class=\"S837 S2D2 S2DE S2\" id=\"t6m_192\">marge op\u00e9rationnelle. </span><span class=\"S70D2 S2D2 S2DE S2\" id=\"t6n_192\">Enfin, le taux d\u2019actualisation utilis\u00e9 dans la d\u00e9termination des </span><span class=\"S70D3 S2D2 S2DE S2\" id=\"t6o_192\">valeurs d\u2019utilit\u00e9 justifiant la valeur des actifs s\u2019appuie sur le co\u00fbt </span><span class=\"S70D4 S2D2 S2DE S2\" id=\"t6p_192\">moyen pond\u00e9r\u00e9 du capital Groupe. Ce dernier est calcul\u00e9 \u00e0 partir du </span><span class=\"S70D5 S2D2 S2DE S2\" id=\"t6q_192\">taux de rendement des obligations d\u2019\u00c9tat fran\u00e7ais \u00e0 10 </span><span class=\"S70D6 S2D2 S2DE S2\" id=\"t6r_192\">ans et de </span><span class=\"S70D7 S2D2 S2DE S2\" id=\"t6s_192\">caract\u00e9ristiques sectorielles, notamment pour \u00e9valuer la prime de </span><span class=\"S2A96 S2D2 S2DE S2\" id=\"t6t_192\">risque, le co\u00fbt marginal d\u2019endettement et le niveau de levier. </span><span class=\"S70D8 S2D2 S2DE S2\" id=\"t7_193\">Les \u00e9carts d\u2019acquisition ont \u00e9t\u00e9 test\u00e9s aux bornes des groupes d\u2019UGT </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"t8_193\">correspondant </span><span class=\"S70D9 S2D2 S2DE S2\" id=\"t9_193\">aux </span><span class=\"S70DA S2D2 S2DE S2\" id=\"ta_193\">secteurs </span><span class=\"S70DB S2D2 S2DE S2\" id=\"tb_193\">op\u00e9rationnels </span><span class=\"S70DC S2D2 S2DE S2\" id=\"tc_193\">du </span><span class=\"S70DD S2D2 S2DE S2\" id=\"td_193\">Groupe </span><span class=\"SA42 S2D2 S2DE S2\" id=\"te_193\">(Pierre </span><span class=\"S70DE S2D2 S2DE S2\" id=\"tf_193\">et </span><span class=\"S70DF S2D2 S2DE S2\" id=\"tg_193\">Vacances, Center Parcs, Adagio). Les marques du Groupe </span><span class=\"S70E0 S2D2 S2DE S2\" id=\"th_193\">ont \u00e9t\u00e9 test\u00e9es individuellement, puis incluses parmi les actifs long </span><span class=\"S70E1 S2D2 S2DE S2\" id=\"ti_193\">terme qui ont fait ensuite l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation au niveau </span><span class=\"S341F S2D2 S2DE S2\" id=\"tj_193\">du groupe d\u2019UGT auquel elles \u00e9taient rattach\u00e9es. </span><span class=\"SA75 S2D2 S2DE S2\" id=\"tk_193\">Le Groupe a retenu les hypoth\u00e8ses financi\u00e8res suivantes </span><span class=\"S70E2 S2D2 S2DE S2\" id=\"tl_193\">: </span><span class=\"S70E3 S2D2 S2DE S2\" id=\"tm_193\">un taux d\u2019actualisation de 10,00 </span><span class=\"S70E4 S2D2 S2DE S2\" id=\"tn_193\">%, en baisse de - </span><span class=\"S70E5 S2D2 S2DE S2\" id=\"to_193\">0,25 </span><span class=\"S70E6 S2D2 S2DE S2\" id=\"tp_193\">point sur </span><span class=\"SA7D S2DB S2DE S2\" id=\"tq_193\">E </span><span class=\"S70E7 S2D2 S2DE S2\" id=\"tr_193\">l\u2019exercice. La baisse s\u2019expliquant par une baisse de la prime de </span><span class=\"S70E8 S2D2 S2DE S2\" id=\"ts_193\">risque attach\u00e9e au Groupe du fait de la r\u00e9ussite des Op\u00e9rations </span><span class=\"S4053 S2D2 S2DE S2\" id=\"tt_193\">de Restructuration et de Refinancement du 16 </span><span class=\"S70E9 S2D2 S2DE S2\" id=\"tu_193\">septembre 2022 </span><span class=\"S70EA S2D2 S2DE S2\" id=\"tv_193\">; </span><span class=\"S70EB S2D2 S2DE S2\" id=\"tw_193\">un taux de croissance perp\u00e9tuelle de 2,00 </span><span class=\"S70EC S2D2 S2DE S2\" id=\"tx_193\">%, en hausse de </span><span class=\"S6CE S2DB S2DE S2\" id=\"ty_193\">E </span><span class=\"S70ED S2D2 S2DE S2\" id=\"tz_193\">+ </span><span class=\"S70EE S2D2 S2DE S2\" id=\"t10_193\">0,20 </span><span class=\"S70EF S2D2 S2DE S2\" id=\"t11_193\">point sur l\u2019exercice. </span><span class=\"S70F0 S2D2 S2DE S2\" id=\"t12_193\">Le tableau ci-dessous reprend la sensibilit\u00e9 de la valeur recouvrable des actifs long terme \u00e0 la variation du taux de croissance perp\u00e9tuelle, du </span><span class=\"S70F1 S2D2 S2DE S2\" id=\"t13_193\">taux d\u2019actualisation et des indicateurs cl\u00e9s de performance des secteurs op\u00e9rationnels portant des \u00e9carts d\u2019acquisition et des actifs </span><span class=\"S306E S2D2 S2DE S2\" id=\"t14_193\">incorporels \u00e0 dur\u00e9e de vie ind\u00e9finie. </span><span class=\"S70F2 SBD3 S2\" id=\"t15_193\">Sensibilit\u00e9 de la valeur recouvrable aux diff\u00e9rentes hypoth\u00e8ses </span><span class=\"S70F3 S71F S2\" id=\"t16_193\">Incidences sur la valeur recouvrable </span><span class=\"S70F4 S71F S2\" id=\"t17_193\">Center Parcs </span><span class=\"S70F5 S71F S2\" id=\"t18_193\">Pierre </span><span class=\"S70F6 S71F S2\" id=\"t19_193\">&amp; </span><span class=\"S70F7 S71F S2\" id=\"t1a_193\">Vacances </span><span class=\"S70F8 S71F S2\" id=\"t1b_193\">(France, Espagne </span><span class=\"S70F9 S71F S2\" id=\"t1c_193\">et maeva) </span><span class=\"S70FA S71F S2\" id=\"t1d_193\">Adagio </span><span class=\"S70FB S1ABE S2\" id=\"t1e_193\">(valeur des actifs </span><span class=\"S70FC S1ABE S2\" id=\"t1f_193\">test\u00e9s </span><span class=\"S70FD S1ABE S2\" id=\"t1g_193\">: 388m\u20ac) </span><span class=\"S70FE S1ABE S2\" id=\"t1h_193\">(valeur des actifs </span><span class=\"S70FF S1ABE S2\" id=\"t1i_193\">test\u00e9s </span><span class=\"S7100 S1ABE S2\" id=\"t1j_193\">: 79 </span><span class=\"S7101 S1ABE S2\" id=\"t1k_193\">m\u20ac) </span><span class=\"S7102 S1ABE S2\" id=\"t1l_193\">(valeur des actifs </span><span class=\"S7103 S1ABE S2\" id=\"t1m_193\">test\u00e9s </span><span class=\"S7104 S1ABE S2\" id=\"t1n_193\">: 17 </span><span class=\"S7105 S1ABE S2\" id=\"t1o_193\">m\u20ac) </span><span class=\"S5D31 SBD5 S2\" id=\"t1p_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S15A9 SBD3 S2\" id=\"t1q_193\">au </span><span class=\"S7106 SBD3 S2\" id=\"t1r_193\">taux d\u2019actualisation </span><span class=\"S7107 SBD5 S2\" id=\"t1s_193\">Augmentation d\u2019</span><span class=\"S7108 SBD3 S2\" id=\"t1t_193\">un demi point </span><span class=\"S7109 SBD5 S2\" id=\"t1u_193\">du </span><span class=\"S710A SBD5 S2\" id=\"t1v_193\">taux d\u2019actualisation </span><span class=\"S710B SBD5 S2\" id=\"t1w_193\">- </span><span class=\"S710C SBD5 S2\" id=\"t1x_193\">6 </span><span class=\"S710D SBD5 S2\" id=\"t1y_193\">% </span><span class=\"S710E SBD5 S2\" id=\"t1z_193\">- </span><span class=\"S710F SBD5 S2\" id=\"t20_193\">5 </span><span class=\"S7110 SBD5 S2\" id=\"t21_193\">% </span><span class=\"S7111 SBD5 S2\" id=\"t22_193\">- </span><span class=\"S7112 SBD5 S2\" id=\"t23_193\">6 </span><span class=\"S7113 SBD5 S2\" id=\"t24_193\">% </span><span class=\"S7114 SBD5 S2\" id=\"t25_193\">Diminution d\u2019</span><span class=\"S7115 SBD3 S2\" id=\"t26_193\">un demi point </span><span class=\"S7116 SBD5 S2\" id=\"t27_193\">du </span><span class=\"S7117 SBD5 S2\" id=\"t28_193\">taux </span><span class=\"S7118 SBD5 S2\" id=\"t29_193\">d\u2019actualisation </span><span class=\"S7119 SBD5 S2\" id=\"t2a_193\">7 </span><span class=\"S711A SBD5 S2\" id=\"t2b_193\">% </span><span class=\"S711B SBD5 S2\" id=\"t2c_193\">6 </span><span class=\"S711C SBD5 S2\" id=\"t2d_193\">% </span><span class=\"S711D SBD5 S2\" id=\"t2e_193\">6 </span><span class=\"S711E SBD5 S2\" id=\"t2f_193\">% </span><span class=\"S30EC SBD5 S2\" id=\"t2g_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"SD52 SBD3 S2\" id=\"t2h_193\">au </span><span class=\"S711F SBD3 S2\" id=\"t2i_193\">taux de croissance perp\u00e9tuelle </span><span class=\"S7120 SBD5 S2\" id=\"t2j_193\">Augmentation d\u2019</span><span class=\"S7121 SBD3 S2\" id=\"t2k_193\">un demi point </span><span class=\"S7122 SBD5 S2\" id=\"t2l_193\">du </span><span class=\"S7123 SBD5 S2\" id=\"t2m_193\">taux de </span><span class=\"S7124 SBD5 S2\" id=\"t2n_193\">croissance perp\u00e9tuelle </span><span class=\"S7125 SBD5 S2\" id=\"t2o_193\">5 </span><span class=\"S7126 SBD5 S2\" id=\"t2p_193\">% </span><span class=\"S7127 SBD5 S2\" id=\"t2q_193\">4 </span><span class=\"S7128 SBD5 S2\" id=\"t2r_193\">% </span><span class=\"S7129 SBD5 S2\" id=\"t2s_193\">5 </span><span class=\"S712A SBD5 S2\" id=\"t2t_193\">% </span><span class=\"S712B SBD5 S2\" id=\"t2u_193\">Diminution d\u2019</span><span class=\"S712C SBD3 S2\" id=\"t2v_193\">un demi point </span><span class=\"S712D SBD5 S2\" id=\"t2w_193\">du </span><span class=\"S712E SBD5 S2\" id=\"t2x_193\">taux </span><span class=\"S712F SBD5 S2\" id=\"t2y_193\">de </span><span class=\"S7130 SBD5 S2\" id=\"t2z_193\">croissance perp\u00e9tuelle </span><span class=\"S7131 SBD5 S2\" id=\"t30_193\">- </span><span class=\"S7132 SBD5 S2\" id=\"t31_193\">5 </span><span class=\"S7133 SBD5 S2\" id=\"t32_193\">% </span><span class=\"S7134 SBD5 S2\" id=\"t33_193\">-4 </span><span class=\"S7135 SBD5 S2\" id=\"t34_193\">% </span><span class=\"S7136 SBD5 S2\" id=\"t35_193\">- </span><span class=\"S7137 SBD5 S2\" id=\"t36_193\">4 </span><span class=\"S7138 SBD5 S2\" id=\"t37_193\">% </span><span class=\"S85E SBD5 S2\" id=\"t38_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S7139 SBD3 S2\" id=\"t39_193\">au </span><span class=\"S713A SBD3 S2\" id=\"t3a_193\">taux d\u2019occupation </span><span class=\"S713B SBD5 S2\" id=\"t3b_193\">Augmentation d\u2019</span><span class=\"S713C SBD3 S2\" id=\"t3c_193\">un point </span><span class=\"S713D SBD5 S2\" id=\"t3d_193\">du </span><span class=\"S713E SBD5 S2\" id=\"t3e_193\">taux </span><span class=\"S713F SBD5 S2\" id=\"t3f_193\">d\u2019occupation </span><span class=\"S7140 SBD5 S2\" id=\"t3g_193\">4 </span><span class=\"S7141 SBD5 S2\" id=\"t3h_193\">% </span><span class=\"S7142 SBD5 S2\" id=\"t3i_193\">11 </span><span class=\"S7143 SBD5 S2\" id=\"t3j_193\">% </span><span class=\"S7144 SBD5 S2\" id=\"t3k_193\">- 17 </span><span class=\"S7145 SBD5 S2\" id=\"t3l_193\">% </span><span class=\"S7146 SBD5 S2\" id=\"t3m_193\">Diminution d\u2019</span><span class=\"S7147 SBD3 S2\" id=\"t3n_193\">un point </span><span class=\"S7148 SBD5 S2\" id=\"t3o_193\">du </span><span class=\"S7149 SBD5 S2\" id=\"t3p_193\">taux </span><span class=\"S714A SBD5 S2\" id=\"t3q_193\">d\u2019occupation </span><span class=\"S714B SBD5 S2\" id=\"t3r_193\">- </span><span class=\"S714C SBD5 S2\" id=\"t3s_193\">10 </span><span class=\"S714D SBD5 S2\" id=\"t3t_193\">% </span><span class=\"S714E SBD5 S2\" id=\"t3u_193\">- </span><span class=\"S714F SBD5 S2\" id=\"t3v_193\">29 </span><span class=\"S7150 SBD5 S2\" id=\"t3w_193\">% </span><span class=\"S7151 SBD5 S2\" id=\"t3x_193\">- </span><span class=\"S7152 SBD5 S2\" id=\"t3y_193\">32 </span><span class=\"S7153 SBD5 S2\" id=\"t3z_193\">% </span><span class=\"S5E4C SBD5 S2\" id=\"t40_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S7154 SBD3 S2\" id=\"t41_193\">au </span><span class=\"S7155 SBD3 S2\" id=\"t42_193\">prix moyen de vent </span><span class=\"S7156 SBD5 S2\" id=\"t43_193\">Augmentation d\u2019</span><span class=\"S7157 SBD3 S2\" id=\"t44_193\">un pour cent </span><span class=\"S7158 SBD5 S2\" id=\"t45_193\">du </span><span class=\"S7159 SBD5 S2\" id=\"t46_193\">prix </span><span class=\"S715A SBD5 S2\" id=\"t47_193\">moyen de vente </span><span class=\"S715B SBD5 S2\" id=\"t48_193\">-1 </span><span class=\"S715C SBD5 S2\" id=\"t49_193\">% </span><span class=\"S715D SBD5 S2\" id=\"t4a_193\">2 </span><span class=\"S715E SBD5 S2\" id=\"t4b_193\">% </span><span class=\"S715F SBD5 S2\" id=\"t4c_193\">- 7 </span><span class=\"S7160 SBD5 S2\" id=\"t4d_193\">% </span><span class=\"S7161 SBD5 S2\" id=\"t4e_193\">Diminution d\u2019</span><span class=\"S7162 SBD3 S2\" id=\"t4f_193\">un pour cent </span><span class=\"S7163 SBD5 S2\" id=\"t4g_193\">du </span><span class=\"S7164 SBD5 S2\" id=\"t4h_193\">prix </span><span class=\"S7165 SBD5 S2\" id=\"t4i_193\">moyen </span><span class=\"S7166 SBD5 S2\" id=\"t4j_193\">de vente </span><span class=\"S7167 SBD5 S2\" id=\"t4k_193\">- 6 </span><span class=\"S7168 SBD5 S2\" id=\"t4l_193\">% </span><span class=\"S7169 SBD5 S2\" id=\"t4m_193\">-20 </span><span class=\"S716A SBD5 S2\" id=\"t4n_193\">% </span><span class=\"S716B SBD5 S2\" id=\"t4o_193\">- </span><span class=\"S716C SBD5 S2\" id=\"t4p_193\">15 </span><span class=\"S716D SBD5 S2\" id=\"t4q_193\">% </span><span class=\"S5528 SBD5 S2\" id=\"t4r_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S6FB7 SBD3 S2\" id=\"t4s_193\">au </span><span class=\"S716E SBD3 S2\" id=\"t4t_193\">taux de marge </span><span class=\"S716F SBD5 S2\" id=\"t4u_193\">Augmentation d\u2019</span><span class=\"S7170 SBD3 S2\" id=\"t4v_193\">un point </span><span class=\"S7171 SBD5 S2\" id=\"t4w_193\">du </span><span class=\"S7172 SBD5 S2\" id=\"t4x_193\">taux </span><span class=\"S7173 SBD5 S2\" id=\"t4y_193\">de </span><span class=\"S7174 SBD5 S2\" id=\"t4z_193\">marge </span><span class=\"S7175 SBD5 S2\" id=\"t50_193\">- </span><span class=\"S7176 SBD5 S2\" id=\"t51_193\">9 </span><span class=\"S7177 SBD5 S2\" id=\"t52_193\">% </span><span class=\"S7178 SBD5 S2\" id=\"t53_193\">- </span><span class=\"S7179 SBD5 S2\" id=\"t54_193\">26 </span><span class=\"S717A SBD5 S2\" id=\"t55_193\">% </span><span class=\"S717B SBD5 S2\" id=\"t56_193\">- </span><span class=\"S717C SBD5 S2\" id=\"t57_193\">30 </span><span class=\"S717D SBD5 S2\" id=\"t58_193\">% </span><span class=\"S717E SBD5 S2\" id=\"t59_193\">Diminution d\u2019</span><span class=\"S717F SBD3 S2\" id=\"t5a_193\">un point </span><span class=\"S7180 SBD5 S2\" id=\"t5b_193\">du </span><span class=\"S7181 SBD5 S2\" id=\"t5c_193\">taux </span><span class=\"S7182 SBD5 S2\" id=\"t5d_193\">de </span><span class=\"S7183 SBD5 S2\" id=\"t5e_193\">marge </span><span class=\"S7184 SBD5 S2\" id=\"t5f_193\">3 </span><span class=\"S7185 SBD5 S2\" id=\"t5g_193\">% </span><span class=\"S7186 SBD5 S2\" id=\"t5h_193\">9 </span><span class=\"S7187 SBD5 S2\" id=\"t5i_193\">% </span><span class=\"S7188 SBD5 S2\" id=\"t5j_193\">- 18 </span><span class=\"S7189 SBD5 S2\" id=\"t5k_193\">% </span><span class=\"S2EBB SBD5 S2\" id=\"t5l_193\">La valeur des \u00e9carts d\u2019acquisition et des actifs corporels et incorporels </span><span class=\"S718A SBD5 S2\" id=\"t5m_193\">n\u2019a </span><span class=\"S718B SBD5 S2\" id=\"t5n_193\">pas \u00e0 </span><span class=\"S718C SBD5 S2\" id=\"t5o_193\">faire l\u2019objet d\u2019une d\u00e9pr\u00e9ciation tant que, sur chaque exercice </span><span class=\"SC5D SBD5 S2\" id=\"t5p_193\">du </span><span class=\"S718D S1ABE S2\" id=\"t5q_193\">business </span><span class=\"S718E S1ABE S2\" id=\"t5r_193\">plan </span><span class=\"S718F SBD5 S2\" id=\"t5s_193\">: </span><span class=\"S7190 SBD5 S2\" id=\"t5t_193\">le taux d\u2019actualisation </span><span class=\"S7191 S5048 S2\" id=\"t5u_193\">E </span><span class=\"S7192 SBD5 S2\" id=\"t5v_193\">n\u2019augmente </span><span class=\"S7193 SBD5 S2\" id=\"t5w_193\">pas de plus de </span><span class=\"S7194 SBD5 S2\" id=\"t5x_193\">4 </span><span class=\"S7195 SBD5 S2\" id=\"t5y_193\">points </span><span class=\"S7196 SBD5 S2\" id=\"t5z_193\">3 </span><span class=\"S7197 SBD5 S2\" id=\"t60_193\">points </span><span class=\"S7198 SBD5 S2\" id=\"t61_193\">7 </span><span class=\"S7199 SBD5 S2\" id=\"t62_193\">points </span><span class=\"S719A SBD5 S2\" id=\"t63_193\">le taux de croissance </span><span class=\"S719B S5048 S2\" id=\"t64_193\">E </span><span class=\"S719C SBD5 S2\" id=\"t65_193\">ne </span><span class=\"S719D SBD5 S2\" id=\"t66_193\">baisse </span><span class=\"S719E SBD5 S2\" id=\"t67_193\">pas </span><span class=\"S719F SBD5 S2\" id=\"t68_193\">de plus de </span><span class=\"S71A0 SBD5 S2\" id=\"t69_193\">5 </span><span class=\"S71A1 SBD5 S2\" id=\"t6a_193\">points </span><span class=\"S71A2 SBD5 S2\" id=\"t6b_193\">4 </span><span class=\"S71A3 SBD5 S2\" id=\"t6c_193\">points </span><span class=\"S71A4 SBD5 S2\" id=\"t6d_193\">10 </span><span class=\"S71A5 SBD5 S2\" id=\"t6e_193\">points </span><span class=\"S71A6 SBD5 S2\" id=\"t6f_193\">le taux d\u2019occupation </span><span class=\"S71A7 S5048 S2\" id=\"t6g_193\">E </span><span class=\"S71A8 SBD5 S2\" id=\"t6h_193\">ne </span><span class=\"S71A9 SBD5 S2\" id=\"t6i_193\">baisse </span><span class=\"S71AA SBD5 S2\" id=\"t6j_193\">pas </span><span class=\"S71AB SBD5 S2\" id=\"t6k_193\">de plus de </span><span class=\"S71AC SBD5 S2\" id=\"t6l_193\">4 </span><span class=\"S71AD SBD5 S2\" id=\"t6m_193\">points </span><span class=\"S71AE SBD5 S2\" id=\"t6n_193\">1,2 </span><span class=\"S71AF SBD5 S2\" id=\"t6o_193\">point </span><span class=\"S71B0 SBD5 S2\" id=\"t6p_193\">2 </span><span class=\"S71B1 SBD5 S2\" id=\"t6q_193\">points </span><span class=\"S71B2 SBD5 S2\" id=\"t6r_193\">le prix moyen de vente </span><span class=\"S71B3 S5048 S2\" id=\"t6s_193\">E </span><span class=\"S71B4 SBD5 S2\" id=\"t6t_193\">ne </span><span class=\"S71B5 SBD5 S2\" id=\"t6u_193\">baisse </span><span class=\"S71B6 SBD5 S2\" id=\"t6v_193\">pas de </span><span class=\"S71B7 SBD5 S2\" id=\"t6w_193\">plus de </span><span class=\"S71B8 SBD5 S2\" id=\"t6x_193\">8 </span><span class=\"S71B9 SBD5 S2\" id=\"t6y_193\">% </span><span class=\"S71BA SBD5 S2\" id=\"t6z_193\">1,8 </span><span class=\"S71BB SBD5 S2\" id=\"t70_193\">% </span><span class=\"S71BC SBD5 S2\" id=\"t71_193\">5 </span><span class=\"S71BD SBD5 S2\" id=\"t72_193\">% </span><span class=\"S71BE SBD5 S2\" id=\"t73_193\">le taux de marge op\u00e9rationnelle </span><span class=\"S71BF S5048 S2\" id=\"t74_193\">E </span><span class=\"S71C0 SBD5 S2\" id=\"t75_193\">ne baisse pas de plus de </span><span class=\"S71C1 SBD5 S2\" id=\"t76_193\">19 </span><span class=\"S71C2 SBD5 S2\" id=\"t77_193\">points </span><span class=\"S71C3 SBD5 S2\" id=\"t78_193\">1,3 </span><span class=\"S71C4 SBD5 S2\" id=\"t79_193\">point </span><span class=\"S71C5 SBD5 S2\" id=\"t7a_193\">2 </span><span class=\"S71C6 SBD5 S2\" id=\"t7b_193\">points </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30054": {
   "value": "<span class=\"SDF3 S2D2 S2DE S2\" id=\"t10_172\">L\u2019\u00e9tablissement </span><span class=\"S6276 S2D2 S2DE S2\" id=\"t11_172\">des </span><span class=\"S6277 S2D2 S2DE S2\" id=\"t12_172\">comptes </span><span class=\"S6278 S2D2 S2DE S2\" id=\"t13_172\">consolid\u00e9s, </span><span class=\"S6279 S2D2 S2DE S2\" id=\"t14_172\">conform\u00e9ment </span><span class=\"S627A S2D2 S2DE S2\" id=\"t15_172\">aux </span><span class=\"S627B S2D2 S2DE S2\" id=\"t16_172\">principes comptables internationaux, n\u00e9cessite la prise en compte, </span><span class=\"S627C S2D2 S2DE S2\" id=\"t17_172\">par la Direction du Groupe, d\u2019un certain nombre d\u2019estimations et </span><span class=\"S627D S2D2 S2DE S2\" id=\"t18_172\">hypoth\u00e8ses qui ont une incidence sur les montants d\u2019actifs et de </span><span class=\"S627E S2D2 S2DE S2\" id=\"t19_172\">passifs et sur les charges et produits du compte de r\u00e9sultat, ainsi </span><span class=\"S3C58 S2D2 S2DE S2\" id=\"t1a_172\">que sur les actifs et passifs \u00e9ventuels mentionn\u00e9s en annexe. </span><span class=\"S627F S2D2 S2DE S2\" id=\"t1b_172\">Les </span><span class=\"S6280 S2D2 S2DE S2\" id=\"t1c_172\">principales </span><span class=\"S6281 S2D2 S2DE S2\" id=\"t1d_172\">estimations </span><span class=\"S6282 S2D2 S2DE S2\" id=\"t1e_172\">faites </span><span class=\"S6283 S2D2 S2DE S2\" id=\"t1f_172\">par </span><span class=\"S6284 S2D2 S2DE S2\" id=\"t1g_172\">la </span><span class=\"S6285 S2D2 S2DE S2\" id=\"t1h_172\">Direction </span><span class=\"S6286 S2D2 S2DE S2\" id=\"t1i_172\">pour </span><span class=\"S6287 S2D2 S2DE S2\" id=\"t1j_172\">l\u2019\u00e9tablissement des \u00e9tats financiers portent sur les hypoth\u00e8ses de </span><span class=\"S6288 S2D2 S2DE S2\" id=\"t1k_172\">recouvrabilit\u00e9 des d\u00e9ficits fiscaux, la d\u00e9termination de la valeur </span><span class=\"S6289 S2D2 S2DE S2\" id=\"t1l_172\">d\u2019entr\u00e9e des actifs et passifs dans le cadre du rachat des parts </span><span class=\"S628A S2D2 S2DE S2\" id=\"t1m_172\">r\u00e9siduelles des soci\u00e9t\u00e9s du p\u00f4le Villages Nature </span><span class=\"S628B S2D5 S2DE S2\" id=\"t1n_172\">\u00ae </span><span class=\"S628C S2D2 S2DE S2\" id=\"t1o_172\">, le calcul de la </span><span class=\"S628D S2D2 S2DE S2\" id=\"t1p_172\">valeur des actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s au sens de la norme IFRS </span><span class=\"S628E S2D2 S2DE S2\" id=\"t1q_172\">5, la </span><span class=\"S3445 S2D2 S2DE S2\" id=\"t1r_172\">valorisation </span><span class=\"S628F S2D2 S2DE S2\" id=\"t1s_172\">des </span><span class=\"S6290 S2DC S2DE S2\" id=\"t1t_172\">goodwill</span><span class=\"S6291 S2D2 S2DE S2\" id=\"t1u_172\">, </span><span class=\"S6292 S2D2 S2DE S2\" id=\"t1v_172\">les </span><span class=\"S6293 S2D2 S2DE S2\" id=\"t1w_172\">dur\u00e9es </span><span class=\"S6294 S2D2 S2DE S2\" id=\"t1x_172\">d\u2019utilit\u00e9 </span><span class=\"S6295 S2D2 S2DE S2\" id=\"t1y_172\">des </span><span class=\"S6296 S2D2 S2DE S2\" id=\"t1z_172\">actifs </span><span class=\"S6297 S2D2 S2DE S2\" id=\"t20_172\">op\u00e9rationnels, corporels et incorporels, ainsi que sur la valorisation </span><span class=\"S6298 S2D2 S2DE S2\" id=\"t21_172\">des droits d\u2019utilisation li\u00e9s aux contrats de location trait\u00e9s </span><span class=\"S30F4 S2D2 S2DE S2\" id=\"t22_172\">conform\u00e9ment \u00e0 la norme IFRS </span><span class=\"S6299 S2D2 S2DE S2\" id=\"t23_172\">16 (cf. </span><span class=\"S629A S2D2 S2DE S2\" id=\"t24_172\">\u00a71.15). </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span>",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30055": {
   "value": "<span class=\"SDF3 S2D2 S2DE S2\" id=\"t10_172\">L\u2019\u00e9tablissement </span><span class=\"S6276 S2D2 S2DE S2\" id=\"t11_172\">des </span><span class=\"S6277 S2D2 S2DE S2\" id=\"t12_172\">comptes </span><span class=\"S6278 S2D2 S2DE S2\" id=\"t13_172\">consolid\u00e9s, </span><span class=\"S6279 S2D2 S2DE S2\" id=\"t14_172\">conform\u00e9ment </span><span class=\"S627A S2D2 S2DE S2\" id=\"t15_172\">aux </span><span class=\"S627B S2D2 S2DE S2\" id=\"t16_172\">principes comptables internationaux, n\u00e9cessite la prise en compte, </span><span class=\"S627C S2D2 S2DE S2\" id=\"t17_172\">par la Direction du Groupe, d\u2019un certain nombre d\u2019estimations et </span><span class=\"S627D S2D2 S2DE S2\" id=\"t18_172\">hypoth\u00e8ses qui ont une incidence sur les montants d\u2019actifs et de </span><span class=\"S627E S2D2 S2DE S2\" id=\"t19_172\">passifs et sur les charges et produits du compte de r\u00e9sultat, ainsi </span><span class=\"S3C58 S2D2 S2DE S2\" id=\"t1a_172\">que sur les actifs et passifs \u00e9ventuels mentionn\u00e9s en annexe. </span><span class=\"S627F S2D2 S2DE S2\" id=\"t1b_172\">Les </span><span class=\"S6280 S2D2 S2DE S2\" id=\"t1c_172\">principales </span><span class=\"S6281 S2D2 S2DE S2\" id=\"t1d_172\">estimations </span><span class=\"S6282 S2D2 S2DE S2\" id=\"t1e_172\">faites </span><span class=\"S6283 S2D2 S2DE S2\" id=\"t1f_172\">par </span><span class=\"S6284 S2D2 S2DE S2\" id=\"t1g_172\">la </span><span class=\"S6285 S2D2 S2DE S2\" id=\"t1h_172\">Direction </span><span class=\"S6286 S2D2 S2DE S2\" id=\"t1i_172\">pour </span><span class=\"S6287 S2D2 S2DE S2\" id=\"t1j_172\">l\u2019\u00e9tablissement des \u00e9tats financiers portent sur les hypoth\u00e8ses de </span><span class=\"S6288 S2D2 S2DE S2\" id=\"t1k_172\">recouvrabilit\u00e9 des d\u00e9ficits fiscaux, la d\u00e9termination de la valeur </span><span class=\"S6289 S2D2 S2DE S2\" id=\"t1l_172\">d\u2019entr\u00e9e des actifs et passifs dans le cadre du rachat des parts </span><span class=\"S628A S2D2 S2DE S2\" id=\"t1m_172\">r\u00e9siduelles des soci\u00e9t\u00e9s du p\u00f4le Villages Nature </span><span class=\"S628B S2D5 S2DE S2\" id=\"t1n_172\">\u00ae </span><span class=\"S628C S2D2 S2DE S2\" id=\"t1o_172\">, le calcul de la </span><span class=\"S628D S2D2 S2DE S2\" id=\"t1p_172\">valeur des actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s au sens de la norme IFRS </span><span class=\"S628E S2D2 S2DE S2\" id=\"t1q_172\">5, la </span><span class=\"S3445 S2D2 S2DE S2\" id=\"t1r_172\">valorisation </span><span class=\"S628F S2D2 S2DE S2\" id=\"t1s_172\">des </span><span class=\"S6290 S2DC S2DE S2\" id=\"t1t_172\">goodwill</span><span class=\"S6291 S2D2 S2DE S2\" id=\"t1u_172\">, </span><span class=\"S6292 S2D2 S2DE S2\" id=\"t1v_172\">les </span><span class=\"S6293 S2D2 S2DE S2\" id=\"t1w_172\">dur\u00e9es </span><span class=\"S6294 S2D2 S2DE S2\" id=\"t1x_172\">d\u2019utilit\u00e9 </span><span class=\"S6295 S2D2 S2DE S2\" id=\"t1y_172\">des </span><span class=\"S6296 S2D2 S2DE S2\" id=\"t1z_172\">actifs </span><span class=\"S6297 S2D2 S2DE S2\" id=\"t20_172\">op\u00e9rationnels, corporels et incorporels, ainsi que sur la valorisation </span><span class=\"S6298 S2D2 S2DE S2\" id=\"t21_172\">des droits d\u2019utilisation li\u00e9s aux contrats de location trait\u00e9s </span><span class=\"S30F4 S2D2 S2DE S2\" id=\"t22_172\">conform\u00e9ment \u00e0 la norme IFRS </span><span class=\"S6299 S2D2 S2DE S2\" id=\"t23_172\">16 (cf. </span><span class=\"S629A S2D2 S2DE S2\" id=\"t24_172\">\u00a71.15). </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30102": {
   "value": "<span class=\"S629F S2D8 S2\" id=\"t2a_172\">1.6 \u2013 P\u00e9rim\u00e8tre et m\u00e9thodes </span><span class=\"S62A0 S2D8 S2\" id=\"t2b_172\">de </span><span class=\"S62A1 S2D8 S2\" id=\"t2c_172\">consolidation </span><span class=\"S1F4E S2D2 S2DE S2\" id=\"t2d_172\">Sont consolid\u00e9s </span><span class=\"S62A2 S2D2 S2DE S2\" id=\"t2e_172\">: </span><span class=\"S62A3 S2D2 S2DE S2\" id=\"t2f_172\">par int\u00e9gration globale, toutes les soci\u00e9t\u00e9s dans lesquelles le </span><span class=\"S62A4 S2DB S2DE S2\" id=\"t2g_172\">E </span><span class=\"S62A5 S2D2 S2DE S2\" id=\"t2h_172\">Groupe exerce directement ou indirectement un contr\u00f4le exclusif </span><span class=\"S62A6 S2D2 S2DE S2\" id=\"t2i_172\">en droit </span><span class=\"S62A7 S2D2 S2DE S2\" id=\"t2j_172\">; </span><span class=\"S62A8 S2D2 S2DE S2\" id=\"t2k_172\">par mise en \u00e9quivalence, les coentreprises (soci\u00e9t\u00e9s exploit\u00e9es en </span><span class=\"S62A9 S2DB S2DE S2\" id=\"t2l_172\">E </span><span class=\"S62AA S2D2 S2DE S2\" id=\"t2m_172\">commun dans le cadre d\u2019un contr\u00f4le conjoint), ainsi que les titres </span><span class=\"S62AB S2D2 S2DE S2\" id=\"t2n_172\">des soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou </span><span class=\"S62AC S2D2 S2DE S2\" id=\"t2o_172\">indirectement une influence notable sans toutefois exercer le </span><span class=\"S62AD S2D2 S2DE S2\" id=\"t2p_172\">contr\u00f4le. Cette influence est pr\u00e9sum\u00e9e lorsque le Groupe d\u00e9tient </span><span class=\"S62AE S2D2 S2DE S2\" id=\"t2q_172\">plus de 20 </span><span class=\"S62AF S2D2 S2DE S2\" id=\"t2r_172\">% des droits de vote. </span><span class=\"S62B0 S2D2 S2DE S2\" id=\"t2s_172\">La m\u00e9thode de la mise en \u00e9quivalence pr\u00e9voit que la participation </span><span class=\"S62B1 S2D2 S2DE S2\" id=\"t2t_172\">dans une entreprise associ\u00e9e ou une coentreprise soit initialement </span><span class=\"S62B2 S2D2 S2DE S2\" id=\"t2u_172\">comptabilis\u00e9e au co\u00fbt d\u2019acquisition, puis ajust\u00e9e ult\u00e9rieurement de </span><span class=\"S62B3 S2D2 S2DE S2\" id=\"t2v_172\">la part du groupe dans le r\u00e9sultat et les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S62B4 S2D2 S2DE S2\" id=\"t2w_172\">global de l\u2019entreprise associ\u00e9e ou de la coentreprise. </span><span class=\"S62B5 S2D2 S2DE S2\" id=\"t2x_172\">Les quotes-parts de r\u00e9sultat net de ces entit\u00e9s sont int\u00e9gr\u00e9es dans </span><span class=\"S62B6 S2D2 S2DE S2\" id=\"t2y_172\">le compte de r\u00e9sultat consolid\u00e9 du Groupe, sur une ligne sp\u00e9cifique </span><span class=\"S62B7 S2D2 S2DE S2\" id=\"t2z_172\">intitul\u00e9e \u00ab </span><span class=\"S62B8 S2D2 S2DE S2\" id=\"t30_172\">Quote-part dans les r\u00e9sultats des soci\u00e9t\u00e9s mises en </span><span class=\"S91E S2D2 S2DE S2\" id=\"t31_172\">\u00e9quivalence </span><span class=\"S62B9 S2D2 S2DE S2\" id=\"t32_172\">\u00bb. </span><span class=\"S62BA S2D2 S2DE S2\" id=\"t33_172\">Les r\u00e9sultats des soci\u00e9t\u00e9s acquises au cours de la p\u00e9riode sont </span><span class=\"S62BB S2D2 S2DE S2\" id=\"t34_172\">consolid\u00e9s \u00e0 compter de la date \u00e0 laquelle le contr\u00f4le (exclusif ou </span><span class=\"S62BC S2D2 S2DE S2\" id=\"t35_172\">conjoint) ou l\u2019influence notable sont exerc\u00e9s. Les r\u00e9sultats des </span><span class=\"S62BD S2D2 S2DE S2\" id=\"t36_172\">soci\u00e9t\u00e9s c\u00e9d\u00e9es au cours de l\u2019exercice sont consolid\u00e9s jusqu\u2019\u00e0 la </span><span class=\"S1DAD S2D2 S2DE S2\" id=\"t37_172\">date de leur perte de contr\u00f4le ou d\u2019influence notable. </span><span class=\"S631B S62F5 S2\" id=\"t1f_173\">Engagement de rachat des participations </span><span class=\"S631C S62F5 S2\" id=\"t1g_173\">ne </span><span class=\"S631D S62F5 S2\" id=\"t1h_173\">donnant pas le contr\u00f4le </span><span class=\"S631E S2D2 S2DE S2\" id=\"t1i_173\">Lorsque le Groupe a consenti \u00e0 des actionnaires de ses filiales </span><span class=\"S631F S2D2 S2DE S2\" id=\"t1j_173\">consolid\u00e9es par int\u00e9gration globale des options d\u2019achat sur leurs </span><span class=\"S6320 S2D2 S2DE S2\" id=\"t1k_173\">participations, il anticipe cette acquisition compl\u00e9mentaire de </span><span class=\"S6321 S2D2 S2DE S2\" id=\"t1l_173\">titres. Ces engagements sont comptabilis\u00e9s en dettes financi\u00e8res </span><span class=\"S6322 S2D2 S2DE S2\" id=\"t1m_173\">pour leur valeur actualis\u00e9e du montant du rachat, avec, pour </span><span class=\"S6323 S2D2 S2DE S2\" id=\"t1n_173\">contrepartie, les participations ne donnant pas le contr\u00f4le et pour le </span><span class=\"S1139 S2D2 S2DE S2\" id=\"t1o_173\">solde, les capitaux propres. </span><span class=\"S64A3 S2D2 S2DE S2\" id=\"t4p_175\">Les titres de participation dans les soci\u00e9t\u00e9s non consolid\u00e9es </span><span class=\"S64A4 S2D2 S2DE S2\" id=\"t4q_175\">figurent au bilan pour leur juste valeur. Les variations de valeur </span><span class=\"S64A5 S2D2 S2DE S2\" id=\"t4r_175\">positives et n\u00e9gatives sont enregistr\u00e9es directement en capitaux </span><span class=\"S64A6 S2D2 S2DE S2\" id=\"t4s_175\">propres selon l\u2019option irr\u00e9vocable propos\u00e9e par IFRS </span><span class=\"S64A7 S2D2 S2DE S2\" id=\"t4t_175\">9. Les r\u00e9serves </span><span class=\"S64A8 S2D2 S2DE S2\" id=\"t4u_175\">de </span><span class=\"S64A9 S2D2 S2DE S2\" id=\"t4v_175\">juste </span><span class=\"S64AA S2D2 S2DE S2\" id=\"t4w_175\">valeur </span><span class=\"S64AB S2D2 S2DE S2\" id=\"t4x_175\">ainsi </span><span class=\"S64AC S2D2 S2DE S2\" id=\"t4y_175\">constitu\u00e9es </span><span class=\"S64AD S2D2 S2DE S2\" id=\"t4z_175\">ne </span><span class=\"S64AE S2D2 S2DE S2\" id=\"t50_175\">sont </span><span class=\"S64AF S2D2 S2DE S2\" id=\"t51_175\">pas </span><span class=\"S64B0 S2D2 S2DE S2\" id=\"t52_175\">recyclables </span><span class=\"S64B1 S2D2 S2DE S2\" id=\"t53_175\">ult\u00e9rieurement en r\u00e9sultat, en cas de cession. Seuls les dividendes </span><span class=\"S64B2 S2D2 S2DE S2\" id=\"t54_175\">re\u00e7us sont comptabilis\u00e9s en r\u00e9sultat financier. La juste valeur </span><span class=\"S64B3 S2D2 S2DE S2\" id=\"t55_175\">correspond pour les titres cot\u00e9s au cours de Bourse et pour les </span><span class=\"S64B4 S2D2 S2DE S2\" id=\"t56_175\">titres non cot\u00e9s \u00e0 une estimation de leur juste valeur. </span><span class=\"S67A8 S2D8 S2\" id=\"t44_181\">2.3 \u2013 Protocole de conciliation relatif </span><span class=\"S67A9 S2D8 S2\" id=\"t45_181\">au </span><span class=\"S67AA S2D8 S2\" id=\"t46_181\">projet Villages Nature </span><span class=\"S67AB S680F S2\" id=\"t47_181\">\u00ae </span><span class=\"S67AC S2D2 S2DE S2\" id=\"t48_181\">Le </span><span class=\"S67AD S2D2 S2DE S2\" id=\"t49_181\">13 </span><span class=\"S67AE S2D2 S2DE S2\" id=\"t4a_181\">d\u00e9cembre </span><span class=\"S67AF S2D2 S2DE S2\" id=\"t4b_181\">2022, </span><span class=\"S67B0 S2D2 S2DE S2\" id=\"t4c_181\">les </span><span class=\"S67B1 S2D2 S2DE S2\" id=\"t4d_181\">op\u00e9rations </span><span class=\"S67B2 S2D2 S2DE S2\" id=\"t4e_181\">de </span><span class=\"S67B3 S2D2 S2DE S2\" id=\"t4f_181\">r\u00e9organisation </span><span class=\"S67B4 S2D2 S2DE S2\" id=\"t4g_181\">capitalistiques et juridiques au niveau du p\u00f4le Villages Nature </span><span class=\"S67B5 S2D2 S2DE S2\" id=\"t4h_181\">Tourisme (\u00ab </span><span class=\"S67B6 S2D2 S2DE S2\" id=\"t4i_181\">VNT </span><span class=\"S67B7 S2D2 S2DE S2\" id=\"t4j_181\">\u00bb) ont \u00e9t\u00e9 finalis\u00e9es en application du protocole de </span><span class=\"S67B8 S2D2 S2DE S2\" id=\"t4k_181\">conciliation sign\u00e9 le 4 </span><span class=\"S67B9 S2D2 S2DE S2\" id=\"t4l_181\">mai 2022 et homologu\u00e9 le 19 </span><span class=\"S67BA S2D2 S2DE S2\" id=\"t4m_181\">mai 2022. En </span><span class=\"S648A S2D2 S2DE S2\" id=\"t4n_181\">particulier, il a ainsi \u00e9t\u00e9 proc\u00e9d\u00e9 </span><span class=\"S67BB S2D2 S2DE S2\" id=\"t4o_181\">: </span><span class=\"S67BC S2D2 S2DE S2\" id=\"t4p_181\">\u00e0 la cession par Villages Nature </span><span class=\"S67BD S2D5 S2DE S2\" id=\"t4q_181\">\u00ae </span><span class=\"S67BE S2D2 S2DE S2\" id=\"t4r_181\">de Val d\u2019Europe </span><span class=\"S67BF S2D2 S2DE S2\" id=\"t4s_181\">SAS (\u00ab </span><span class=\"S67C0 S2D2 S2DE S2\" id=\"t4t_181\">VNVE </span><span class=\"S67C1 S2D2 S2DE S2\" id=\"t4u_181\">\u00bb) \u00e0 </span><span class=\"S67C2 S2DB S2DE S2\" id=\"t4v_181\">E </span><span class=\"S6F3 S2D2 S2DE S2\" id=\"t4w_181\">Pierre </span><span class=\"S67C3 S2D2 S2DE S2\" id=\"t4x_181\">et </span><span class=\"S67C4 S2D2 S2DE S2\" id=\"t4y_181\">Vacances de 100 </span><span class=\"S67C5 S2D2 S2DE S2\" id=\"t4z_181\">% du capital social de VNT et du </span><span class=\"S67C6 S2D2 S2DE S2\" id=\"t50_181\">compte courant d\u00e9tenu par VNVE \u2013 corr\u00e9lativement \u00e0 la cession, </span><span class=\"S67C7 S2D2 S2DE S2\" id=\"t51_181\">VNVE a transf\u00e9r\u00e9 les marques du p\u00f4le Villages Nature </span><span class=\"S67C8 S2D5 S2DE S2\" id=\"t52_181\">\u00ae </span><span class=\"S67C9 S2D2 S2DE S2\" id=\"t53_181\">\u00e0 VNT </span><span class=\"S67CA S2D2 S2DE S2\" id=\"t54_181\">; </span><span class=\"S67CB S2D2 S2DE S2\" id=\"t55_181\">\u00e0 la cession de l\u2019int\u00e9gralit\u00e9 du capital social de la SNC Nature </span><span class=\"S67CC S2DB S2DE S2\" id=\"t56_181\">E </span><span class=\"S67CD S2D2 S2DE S2\" id=\"t57_181\">H\u00e9bergements 1 \u00e0 PV-CP Immobilier Holding par Val d\u2019Europe </span><span class=\"S67CE S2D2 S2DE S2\" id=\"t58_181\">Promotion </span><span class=\"S67CF S2D2 S2DE S2\" id=\"t59_181\">SAS \u00e0 hauteur de 12,5 </span><span class=\"S67D0 S2D2 S2DE S2\" id=\"t5a_181\">% du capital social et par BILT </span><span class=\"S67D1 S2D2 S2DE S2\" id=\"t5b_181\">2 </span><span class=\"S67D2 S2D2 S2DE S2\" id=\"t5c_181\">\u00e0 hauteur de 50 </span><span class=\"S67D3 S2D2 S2DE S2\" id=\"t5d_181\">% du capital social ainsi que des comptes </span><span class=\"S67D4 S2D2 S2DE S2\" id=\"t5e_181\">courants respectifs des c\u00e9dants </span><span class=\"S67D5 S2D2 S2DE S2\" id=\"t5f_181\">; </span><span class=\"S67D6 S2D2 S2DE S2\" id=\"t5g_181\">\u00e0 la cession \u00e0 PV-CP Immobilier Holding par Euro Disney </span><span class=\"S233B S2DB S2DE S2\" id=\"t5h_181\">E </span><span class=\"S67D7 S2D2 S2DE S2\" id=\"t5i_181\">Associ\u00e9s </span><span class=\"S67D8 S2D2 S2DE S2\" id=\"t5j_181\">SAS (\u00ab </span><span class=\"S67D9 S2D2 S2DE S2\" id=\"t5k_181\">EDA </span><span class=\"S67DA S2D2 S2DE S2\" id=\"t5l_181\">\u00bb) et VNVE des parts sociales et comptes </span><span class=\"S67DB S2D2 S2DE S2\" id=\"t5m_181\">courants </span><span class=\"S67DC S2D2 S2DE S2\" id=\"t5n_181\">d\u00e9tenus </span><span class=\"S67DD S2D2 S2DE S2\" id=\"t5o_181\">par </span><span class=\"S67DE S2D2 S2DE S2\" id=\"t5p_181\">les </span><span class=\"S67DF S2D2 S2DE S2\" id=\"t5q_181\">c\u00e9dants </span><span class=\"S67E0 S2D2 S2DE S2\" id=\"t5r_181\">dans </span><span class=\"S67E1 S2D2 S2DE S2\" id=\"t5s_181\">les </span><span class=\"S67E2 S2D2 S2DE S2\" id=\"t5t_181\">SNC </span><span class=\"S67E3 S2D2 S2DE S2\" id=\"t5u_181\">Nature </span><span class=\"S233E S2D2 S2DE S2\" id=\"t5v_181\">\u00c9quipements </span><span class=\"S67E4 S2D2 S2DE S2\" id=\"t5w_181\">I, Nature \u00c9quipements </span><span class=\"S67E5 S2D2 S2DE S2\" id=\"t5x_181\">II, Nature H\u00e9bergements </span><span class=\"S67E6 S2D2 S2DE S2\" id=\"t5y_181\">I et </span><span class=\"S81C S2D2 S2DE S2\" id=\"t5z_181\">Nature H\u00e9bergements </span><span class=\"S67E7 S2D2 S2DE S2\" id=\"t60_181\">II </span><span class=\"S67E8 S2D2 S2DE S2\" id=\"t61_181\">; </span><span class=\"S67E9 S2D2 S2DE S2\" id=\"t62_181\">au pr\u00e9paiement par VNT de 41,8 </span><span class=\"S67EA S2D2 S2DE S2\" id=\"t63_181\">millions d\u2019euros de loyers \u00e0 la </span><span class=\"S1CAE S2DB S2DE S2\" id=\"t64_181\">E </span><span class=\"S67EB S2D2 S2DE S2\" id=\"t65_181\">SCI Nature \u00c9quipements </span><span class=\"S67EC S2D2 S2DE S2\" id=\"t66_181\">1, ledit pr\u00e9paiement \u00e9tant financ\u00e9 via un </span><span class=\"S67ED S2D2 S2DE S2\" id=\"t67_181\">versement en num\u00e9raire r\u00e9alis\u00e9 par le groupe Euro Disney au </span><span class=\"S67EE S2D2 S2DE S2\" id=\"t68_181\">travers de Val d\u2019Europe Promotion </span><span class=\"S67EF S2D2 S2DE S2\" id=\"t69_181\">SAS </span><span class=\"S67F0 S2D2 S2DE S2\" id=\"t6a_181\">; </span><span class=\"S67F1 S2D2 S2DE S2\" id=\"t6b_181\">\u00e0 la conclusion d\u2019un accord commercial entre le Groupe </span><span class=\"S67F2 S2DB S2DE S2\" id=\"t6c_181\">E </span><span class=\"S67F3 S2D2 S2DE S2\" id=\"t6d_181\">Pierre </span><span class=\"S67F4 S2D2 S2DE S2\" id=\"t6e_181\">&amp; </span><span class=\"S67F5 S2D2 S2DE S2\" id=\"t6f_181\">Vacances-Center Parcs et EDA </span><span class=\"S67F6 S2D2 S2DE S2\" id=\"t6g_181\">; </span><span class=\"S67F7 S2D2 S2DE S2\" id=\"t6h_181\">du fait de la sortie d\u2019EDA du p\u00f4le VNT, \u00e0 la mainlev\u00e9e des </span><span class=\"S1CCB S2DB S2DE S2\" id=\"t6i_181\">E </span><span class=\"S67F8 S2D2 S2DE S2\" id=\"t6j_181\">garanties qu\u2019EDA avait consenties \u00e0 la SCI Nature \u00c9quipements </span><span class=\"S67F9 S2D2 S2DE S2\" id=\"t6k_181\">1 </span><span class=\"S67FA S2D2 S2DE S2\" id=\"t6l_181\">et \u00e0 DLE, \u00e9tant pr\u00e9cis\u00e9 que Pierre </span><span class=\"S67FB S2D2 S2DE S2\" id=\"t6m_181\">et </span><span class=\"S67FC S2D2 S2DE S2\" id=\"t6n_181\">Vacances a en revanche </span><span class=\"S67FD S2D2 S2DE S2\" id=\"t6o_181\">maintenu les garanties accord\u00e9es dans le cadre des baux en </span><span class=\"S2350 S2D2 S2DE S2\" id=\"t6p_181\">vigueur </span><span class=\"S67FE S2D2 S2DE S2\" id=\"t6q_181\">en </span><span class=\"S67FF S2D2 S2DE S2\" id=\"t6r_181\">les </span><span class=\"S6800 S2D2 S2DE S2\" id=\"t6s_181\">adaptant </span><span class=\"S6801 S2D2 S2DE S2\" id=\"t6t_181\">au </span><span class=\"S6802 S2D2 S2DE S2\" id=\"t6u_181\">nouveau </span><span class=\"S6803 S2D2 S2DE S2\" id=\"t6v_181\">p\u00e9rim\u00e8tre </span><span class=\"S6804 S2D2 S2DE S2\" id=\"t6w_181\">\u2013 </span><span class=\"S6805 S2D2 S2DE S2\" id=\"t6x_181\">ces </span><span class=\"S6806 S2D2 S2DE S2\" id=\"t6y_181\">modifications ont \u00e9t\u00e9 prises en compte lors de la n\u00e9gociation </span><span class=\"S6807 S2D2 S2DE S2\" id=\"t6z_181\">d\u2019avenants au Bail \u00c9quipements et au Bail DLE, lesdits avenants </span><span class=\"S4C1 S2D2 S2DE S2\" id=\"t70_181\">ayant \u00e9galement \u00e9t\u00e9 sign\u00e9 au </span><span class=\"S6808 S2DC S2DE S2\" id=\"t71_181\">closing </span><span class=\"S6809 S2D2 S2DE S2\" id=\"t72_181\">; </span><span class=\"S6810 S2D2 S2DE S2\" id=\"t7_182\">\u00e0 la cession par VNVE des terrains de la tranche T1A2, des terrains </span><span class=\"S1CF6 S2DB S2DE S2\" id=\"t8_182\">E </span><span class=\"S6811 S2D2 S2DE S2\" id=\"t9_182\">de la tranche T1B et des terrains dits \u00ab </span><span class=\"S6812 S2D2 S2DE S2\" id=\"ta_182\">Merlons </span><span class=\"S6813 S2D2 S2DE S2\" id=\"tb_182\">\u00bb au profit des </span><span class=\"S6814 S2D2 S2DE S2\" id=\"tc_182\">SNC de projet Bois du Jariel et L\u2019\u00c9pinette, constitu\u00e9es pour les </span><span class=\"S50A3 S2D2 S2DE S2\" id=\"td_182\">besoins des op\u00e9rations </span><span class=\"S6815 S2D2 S2DE S2\" id=\"te_182\">; </span><span class=\"S6816 S2D2 S2DE S2\" id=\"tf_182\">\u00e0 la conclusion par la SNC Bois du Jariel d\u2019une vente en l\u2019\u00e9tat futur </span><span class=\"S50A5 S2DB S2DE S2\" id=\"tg_182\">E </span><span class=\"S6817 S2D2 S2DE S2\" id=\"th_182\">d\u2019ach\u00e8vement (VEFA) portant sur les terrains de la tranche T1A2 </span><span class=\"S3996 S2D2 S2DE S2\" id=\"ti_182\">avec la </span><span class=\"S6818 S2D2 S2DE S2\" id=\"tj_182\">SAS Nature H\u00e9bergements </span><span class=\"S6819 S2D2 S2DE S2\" id=\"tk_182\">2 </span><span class=\"S681A S2D2 S2DE S2\" id=\"tl_182\">; </span><span class=\"S681B S2D2 S2DE S2\" id=\"tm_182\">\u00e0 la conclusion par VNT en qualit\u00e9 de preneur d\u2019un bail </span><span class=\"S468B S2DB S2DE S2\" id=\"tn_182\">E </span><span class=\"S681C S2D2 S2DE S2\" id=\"to_182\">commercial en l\u2019\u00e9tat futur d\u2019ach\u00e8vement avec la </span><span class=\"S681D S2D2 S2DE S2\" id=\"tp_182\">SAS Nature </span><span class=\"S6422 S2D2 S2DE S2\" id=\"tq_182\">H\u00e9bergements </span><span class=\"S681E S2D2 S2DE S2\" id=\"tr_182\">2. </span><span class=\"S681F S2D2 S1648 S2\" id=\"ts_182\">\u00c0 la suite de cette op\u00e9ration, le Groupe a pris le contr\u00f4le des huit </span><span class=\"S6820 S2D2 S1648 S2\" id=\"tt_182\">entit\u00e9s du p\u00f4le Villages Nature </span><span class=\"S6821 S2D5 S68E5 S2\" id=\"tu_182\">\u00ae </span><span class=\"S6822 S2D2 S1648 S2\" id=\"tv_182\">et les consolide par int\u00e9gration globale </span><span class=\"S6823 S2D2 S1648 S2\" id=\"tw_182\">depuis le 13 </span><span class=\"S6824 S2D2 S1648 S2\" id=\"tx_182\">d\u00e9cembre 2022, les nouveaux pourcentages d\u2019int\u00e9r\u00eats </span><span class=\"S6825 S2D2 S1648 S2\" id=\"ty_182\">dans chaque entit\u00e9 sont pr\u00e9sent\u00e9s dans la note </span><span class=\"S6826 S2D2 S1648 S2\" id=\"tz_182\">3. Le prix d\u2019acquisition </span><span class=\"S6827 S2D2 S1648 S2\" id=\"t10_182\">est essentiellement compos\u00e9 de l\u2019apport en num\u00e9raire du pr\u00e9paiement </span><span class=\"S6828 S2D2 S1648 S2\" id=\"t11_182\">de loyer. Cette op\u00e9ration a eu pour cons\u00e9quence d\u2019augmenter le bilan </span><span class=\"S6829 S2D2 S1648 S2\" id=\"t12_182\">du Groupe en date d\u2019acquisition d\u2019environ 200 </span><span class=\"S682A S2D2 S1648 S2\" id=\"t13_182\">millions d\u2019euros avant </span><span class=\"S682B S2D2 S1648 S2\" id=\"t14_182\">mise \u00e0 la juste valeur des actifs et passifs, principalement les </span><span class=\"S682C S2D2 S1648 S2\" id=\"t15_182\">immobilisations corporelles et droits d\u2019utilisation pour 146 </span><span class=\"S682D S2D2 S1648 S2\" id=\"t16_182\">millions </span><span class=\"S682E S2D2 S1648 S2\" id=\"t17_182\">d\u2019euros. Le p\u00f4le Villages Nature </span><span class=\"S682F S2D5 S68E5 S2\" id=\"t18_182\">\u00ae </span><span class=\"S6830 S2D2 S1648 S2\" id=\"t19_182\">a contribu\u00e9 au chiffre d\u2019affaires annuel </span><span class=\"S1EC7 S2D2 S1648 S2\" id=\"t1a_182\">pour 57,7 </span><span class=\"S6831 S2D2 S1648 S2\" id=\"t1b_182\">millions depuis le 13 </span><span class=\"S6832 S2D2 S1648 S2\" id=\"t1c_182\">d\u00e9cembre, date de sa prise de contr\u00f4le. </span><span class=\"S6833 S2D2 S124C S2\" id=\"t1d_182\">La prise de contr\u00f4le s\u2019analyse comme la cession de la quote-part </span><span class=\"S6834 S2D2 S124C S2\" id=\"t1e_182\">ant\u00e9rieurement d\u00e9tenue et une nouvelle acquisition \u00e0 la date de la </span><span class=\"S6835 S2D2 S124C S2\" id=\"t1f_182\">prise de contr\u00f4le. La premi\u00e8re consolidation en int\u00e9gration globale </span><span class=\"S6836 S2D2 S124C S2\" id=\"t1g_182\">appelle un exercice de mise \u00e0 la juste valeur de l\u2019ensemble des actifs </span><span class=\"S6837 S2D2 S124C S2\" id=\"t1h_182\">et passifs de l\u2019ensemble du p\u00f4le Villages Nature </span><span class=\"S6838 S2D5 S124C S2\" id=\"t1i_182\">\u00ae </span><span class=\"S6839 S2D2 S124C S2\" id=\"t1j_182\">. La diff\u00e9rence entre </span><span class=\"S683A S2D2 S124C S2\" id=\"t1k_182\">la situation nette r\u00e9\u00e9valu\u00e9e et la valeur des titres a \u00e9t\u00e9 comptabilis\u00e9e </span><span class=\"S683B S2D2 S124C S2\" id=\"t1l_182\">en compte de r\u00e9sultat en autres charges et produits op\u00e9rationnels. Y </span><span class=\"S274F S2D2 S124C S2\" id=\"t1m_182\">compris </span><span class=\"S683C S2D2 S124C S2\" id=\"t1n_182\">l\u2019effet </span><span class=\"S683D S2D2 S124C S2\" id=\"t1o_182\">de </span><span class=\"S683E S2D2 S124C S2\" id=\"t1p_182\">la </span><span class=\"S683F S2D2 S124C S2\" id=\"t1q_182\">perte </span><span class=\"S6840 S2D2 S124C S2\" id=\"t1r_182\">sur </span><span class=\"S6841 S2D2 S124C S2\" id=\"t1s_182\">cession </span><span class=\"S6842 S2D2 S124C S2\" id=\"t1t_182\">de </span><span class=\"S6843 S2D2 S124C S2\" id=\"t1u_182\">la </span><span class=\"S6844 S2D2 S124C S2\" id=\"t1v_182\">quote-part </span><span class=\"S6845 S2D2 S124C S2\" id=\"t1w_182\">ant\u00e9rieurement d\u00e9tenue et la mise \u00e0 la juste valeur des actifs et </span><span class=\"S6846 S2D2 S124C S2\" id=\"t1x_182\">passifs du p\u00f4le, l\u2019impact de la prise de contr\u00f4le s\u2019\u00e9tablit \u00e0 9,7 </span><span class=\"S6847 S2D2 S124C S2\" id=\"t1y_182\">millions </span><span class=\"S6848 S2D2 S124C S2\" id=\"t1z_182\">d\u2019euros et constitue un \u00e9cart d\u2019acquisition n\u00e9gatif (ou </span><span class=\"S6849 S2DC S124C S2\" id=\"t20_182\">badwill</span><span class=\"S684A S2D2 S124C S2\" id=\"t21_182\">). Le </span><span class=\"S684B S2D2 S124C S2\" id=\"t22_182\">badwill li\u00e9 \u00e0 cette op\u00e9ration s\u2019explique par l\u2019obligation du partenaire </span><span class=\"S684C S2D2 S124C S2\" id=\"t23_182\">de la co entreprise (Euro Disney Associ\u00e9s) de c\u00e9der sa participation et </span><span class=\"S684D S2D2 S124C S2\" id=\"t24_182\">de renoncer au projet de d\u00e9veloppement du parc existant lui </span><span class=\"S684E S2D2 S124C S2\" id=\"t25_182\">permettant d\u2019atteindre la taille critique n\u00e9cessaire pour \u00eatre rentable, </span><span class=\"S684F S2D2 S124C S2\" id=\"t26_182\">dans un contexte o\u00f9 il lui \u00e9tait impossible de r\u00e9aliser des synergies et </span><span class=\"S6850 S2D2 S124C S2\" id=\"t27_182\">o\u00f9 le d\u00e9veloppement du parc, n\u00e9cessaire pour atteindre la rentabilit\u00e9 </span><span class=\"S1834 S2D2 S124C S2\" id=\"t28_182\">attendue, n\u00e9cessitait la mobilisation de capitaux suppl\u00e9mentaires. </span><span class=\"S6851 S2D2 S2E1 S2\" id=\"t29_182\">Dans le cadre de l\u2019exercice de mise \u00e0 la juste valeur des actifs et </span><span class=\"S6852 S2D2 S2E1 S2\" id=\"t2a_182\">passifs du p\u00f4le Villages Nature </span><span class=\"S6853 S2D5 S2E1 S2\" id=\"t2b_182\">\u00ae </span><span class=\"S6854 S2D2 S2E1 S2\" id=\"t2c_182\">, le Groupe a mandat\u00e9 des experts </span><span class=\"S6855 S2D2 S2E1 S2\" id=\"t2d_182\">ind\u00e9pendants afin de fiabiliser l\u2019\u00e9valuation \u00e0 la juste valeur des actifs </span><span class=\"S6856 S2D2 S2E1 S2\" id=\"t2e_182\">et passifs acquis \u00e0 l\u2019issue de cette transaction. Les ajustements de </span><span class=\"S6857 S2D2 S2E1 S2\" id=\"t2f_182\">valeur enregistr\u00e9s en conclusion de la mission des experts sont </span><span class=\"S6858 S2D2 S2E1 S2\" id=\"t2g_182\">venus ajuster les actifs et passifs du p\u00e9rim\u00e8tre acquis et donc le </span><span class=\"S268 S2DC S2E1 S2\" id=\"t2h_182\">badwill </span><span class=\"S6859 S2D2 S2E1 S2\" id=\"t2i_182\">de l\u2019op\u00e9ration. Ils concernent essentiellement la valeur des </span><span class=\"S685A S2D2 S2E1 S2\" id=\"t2j_182\">stocks r\u00e9siduels port\u00e9s par les SNC et la valeur du droit d\u2019utilisation </span><span class=\"S685B S2D2 S2E1 S2\" id=\"t2k_182\">relatif aux \u00e9quipements centraux du parc (incluant l\u2019Aqualagon). </span><span class=\"S6726 S625B S2\" id=\"t7_183\">Liste des principales entit\u00e9s consolid\u00e9es </span><span class=\"S6727 S625C S2\" id=\"t8_183\">Note </span><span class=\"S6728 S625C S2\" id=\"t9_183\">3 </span><span class=\"S68E6 S2D2 S2DE S2\" id=\"ta_183\">Au cours de l\u2019exercice 2022/2023, le Groupe a acquis les parts r\u00e9siduelles des entit\u00e9s du p\u00f4le Villages Nature </span><span class=\"S68E7 S2D5 S2DE S2\" id=\"tb_183\">\u00ae </span><span class=\"S68E8 S2D2 S2DE S2\" id=\"tc_183\">(d\u00e9tails de l\u2019op\u00e9ration expliqu\u00e9s </span><span class=\"SFD9 S2D2 S2DE S2\" id=\"td_183\">dans la note </span><span class=\"S68E9 S2D2 S2DE S2\" id=\"te_183\">2.3). </span><span class=\"S68EA SBD3 S2\" id=\"tf_183\">Forme </span><span class=\"SEFC SBD3 S2\" id=\"tg_183\">juridique </span><span class=\"S68EB SBD3 S2\" id=\"th_183\">Soci\u00e9t\u00e9s </span><span class=\"S68EC SBD3 S2\" id=\"ti_183\">M\u00e9thode de </span><span class=\"S68ED SBD3 S2\" id=\"tj_183\">consolidation </span><span class=\"S68EE S71F S2\" id=\"tk_183\">% d'int\u00e9r\u00eat </span><span class=\"S68EF S71F S2\" id=\"tl_183\">Cl\u00f4ture </span><span class=\"S68F0 S71F S2\" id=\"tm_183\">% d'int\u00e9r\u00eat </span><span class=\"S68F1 S71F S2\" id=\"tn_183\">Ouverture </span><span class=\"S68F2 SBD3 S2\" id=\"to_183\">Pays </span><span class=\"SD2A SBD3 S2\" id=\"tp_183\">Holding et entit\u00e9s \u00ab </span><span class=\"S68F3 SBD3 S2\" id=\"tq_183\">autres </span><span class=\"S68F4 SBD3 S2\" id=\"tr_183\">\u00bb </span><span class=\"S2F14 SBD5 S2\" id=\"ts_183\">SA </span><span class=\"S68F5 SBD5 S2\" id=\"tt_183\">Pierre </span><span class=\"S68F6 SBD5 S2\" id=\"tu_183\">et </span><span class=\"S68F7 SBD5 S2\" id=\"tv_183\">Vacances SA </span><span class=\"S68F8 SBD5 S2\" id=\"tw_183\">Globale (IG) </span><span class=\"S68F9 SBD5 S2\" id=\"tx_183\">100 </span><span class=\"S68FA SBD5 S2\" id=\"ty_183\">100 </span><span class=\"S68FB SBD5 S2\" id=\"tz_183\">FRANCE </span><span class=\"S2AAE SBD5 S2\" id=\"t10_183\">SAS </span><span class=\"S68FC SBD5 S2\" id=\"t11_183\">C.T.M. SAS </span><span class=\"S68FD SBD5 S2\" id=\"t12_183\">Globale (IG) </span><span class=\"S68FE SBD5 S2\" id=\"t13_183\">100 </span><span class=\"S68FF SBD5 S2\" id=\"t14_183\">100 </span><span class=\"S6900 SBD5 S2\" id=\"t15_183\">FRANCE </span><span class=\"SB52 SBD5 S2\" id=\"t16_183\">SASU </span><span class=\"S6901 SBD5 S2\" id=\"t17_183\">Curchase </span><span class=\"S6902 SBD5 S2\" id=\"t18_183\">Globale (IG) </span><span class=\"S6903 SBD5 S2\" id=\"t19_183\">100 </span><span class=\"S6904 SBD5 S2\" id=\"t1a_183\">100 </span><span class=\"S6905 SBD5 S2\" id=\"t1b_183\">FRANCE </span><span class=\"S1EBB SBD5 S2\" id=\"t1c_183\">GIE </span><span class=\"S6906 SBD5 S2\" id=\"t1d_183\">GIE PV-CP Service Holding </span><span class=\"S6907 SBD5 S2\" id=\"t1e_183\">Globale (IG) </span><span class=\"S6908 SBD5 S2\" id=\"t1f_183\">100 </span><span class=\"S6909 SBD5 S2\" id=\"t1g_183\">100 </span><span class=\"S690A SBD5 S2\" id=\"t1h_183\">FRANCE </span><span class=\"S690B SBD5 S2\" id=\"t1i_183\">GIE </span><span class=\"S690C SBD5 S2\" id=\"t1j_183\">GIE PV-CP Services </span><span class=\"S690D SBD5 S2\" id=\"t1k_183\">Globale (IG) </span><span class=\"S690E SBD5 S2\" id=\"t1l_183\">100 </span><span class=\"S690F SBD5 S2\" id=\"t1m_183\">100 </span><span class=\"S6910 SBD5 S2\" id=\"t1n_183\">FRANCE </span><span class=\"S1BF4 SBD5 S2\" id=\"t1o_183\">SAS </span><span class=\"S6911 SBD5 S2\" id=\"t1p_183\">GUEST\u2019UP </span><span class=\"S6912 SBD5 S2\" id=\"t1q_183\">Mise en </span><span class=\"S6913 SBD5 S2\" id=\"t1r_183\">\u00e9quivalence (ME) </span><span class=\"S6914 SBD5 S2\" id=\"t1s_183\">45 </span><span class=\"S6915 SBD5 S2\" id=\"t1t_183\">- </span><span class=\"S6916 SBD5 S2\" id=\"t1u_183\">FRANCE </span><span class=\"S1ADA SBD5 S2\" id=\"t1v_183\">SAS </span><span class=\"S6917 SBD5 S2\" id=\"t1w_183\">Pastel Asset Management </span><span class=\"S6918 SBD5 S2\" id=\"t1x_183\">Mise en </span><span class=\"S6919 SBD5 S2\" id=\"t1y_183\">\u00e9quivalence (ME) </span><span class=\"S691A SBD5 S2\" id=\"t1z_183\">15 </span><span class=\"S691B SBD5 S2\" id=\"t20_183\">- </span><span class=\"S691C SBD5 S2\" id=\"t21_183\">FRANCE </span><span class=\"S8E5 SBD5 S2\" id=\"t22_183\">SNC </span><span class=\"S691D SBD5 S2\" id=\"t23_183\">Pierre </span><span class=\"S691E SBD5 S2\" id=\"t24_183\">&amp; </span><span class=\"S691F SBD5 S2\" id=\"t25_183\">Vacances FI </span><span class=\"S6920 SBD5 S2\" id=\"t26_183\">Globale (IG) </span><span class=\"S6921 SBD5 S2\" id=\"t27_183\">100 </span><span class=\"S6922 SBD5 S2\" id=\"t28_183\">100 </span><span class=\"S6923 SBD5 S2\" id=\"t29_183\">FRANCE </span><span class=\"S494C SBD5 S2\" id=\"t2a_183\">SASU </span><span class=\"S6924 SBD5 S2\" id=\"t2b_183\">Pierre </span><span class=\"S6925 SBD5 S2\" id=\"t2c_183\">&amp; </span><span class=\"S6926 SBD5 S2\" id=\"t2d_183\">Vacances Investissement </span><span class=\"S6927 SBD5 S2\" id=\"t2e_183\">47 </span><span class=\"S6928 SBD5 S2\" id=\"t2f_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6929 SBD5 S2\" id=\"t2g_183\">- </span><span class=\"S692A SBD5 S2\" id=\"t2h_183\">100 </span><span class=\"S692B SBD5 S2\" id=\"t2i_183\">FRANCE </span><span class=\"S692C SBD5 S2\" id=\"t2j_183\">SASU </span><span class=\"S692D SBD5 S2\" id=\"t2k_183\">Pierre </span><span class=\"S692E SBD5 S2\" id=\"t2l_183\">&amp; </span><span class=\"S692F SBD5 S2\" id=\"t2m_183\">Vacances Investissement </span><span class=\"S6930 SBD5 S2\" id=\"t2n_183\">51 </span><span class=\"S6931 SBD5 S2\" id=\"t2o_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6932 SBD5 S2\" id=\"t2p_183\">- </span><span class=\"S6933 SBD5 S2\" id=\"t2q_183\">100 </span><span class=\"S6934 SBD5 S2\" id=\"t2r_183\">FRANCE </span><span class=\"S3A50 SBD5 S2\" id=\"t2s_183\">SARL </span><span class=\"S6935 SBD5 S2\" id=\"t2t_183\">Pierre </span><span class=\"S6936 SBD5 S2\" id=\"t2u_183\">&amp; </span><span class=\"S6937 SBD5 S2\" id=\"t2v_183\">Vacances Italia SRL </span><span class=\"S6938 SBD5 S2\" id=\"t2w_183\">Globale (IG) </span><span class=\"S6939 SBD5 S2\" id=\"t2x_183\">100 </span><span class=\"S693A SBD5 S2\" id=\"t2y_183\">100 </span><span class=\"S693B SBD5 S2\" id=\"t2z_183\">ITALIE </span><span class=\"S2ABF SBD5 S2\" id=\"t30_183\">SAS </span><span class=\"S693C SBD5 S2\" id=\"t31_183\">Pierre </span><span class=\"S693D SBD5 S2\" id=\"t32_183\">&amp; </span><span class=\"S693E SBD5 S2\" id=\"t33_183\">Vacances Marques SAS </span><span class=\"S693F SBD5 S2\" id=\"t34_183\">Globale (IG) </span><span class=\"S6940 SBD5 S2\" id=\"t35_183\">100 </span><span class=\"S6941 SBD5 S2\" id=\"t36_183\">100 </span><span class=\"S6942 SBD5 S2\" id=\"t37_183\">FRANCE </span><span class=\"S692 SBD5 S2\" id=\"t38_183\">SASU </span><span class=\"S6943 SBD5 S2\" id=\"t39_183\">Pierre </span><span class=\"S6944 SBD5 S2\" id=\"t3a_183\">&amp; </span><span class=\"S6945 SBD5 S2\" id=\"t3b_183\">Vacances Investissement </span><span class=\"S6946 SBD5 S2\" id=\"t3c_183\">55 </span><span class=\"S6947 SBD5 S2\" id=\"t3d_183\">Globale (IG) </span><span class=\"S6948 SBD5 S2\" id=\"t3e_183\">100 </span><span class=\"S6949 SBD5 S2\" id=\"t3f_183\">100 </span><span class=\"S694A SBD5 S2\" id=\"t3g_183\">FRANCE </span><span class=\"SE08 SBD5 S2\" id=\"t3h_183\">SASU </span><span class=\"S694B SBD5 S2\" id=\"t3i_183\">Pierre </span><span class=\"S694C SBD5 S2\" id=\"t3j_183\">&amp; </span><span class=\"S694D SBD5 S2\" id=\"t3k_183\">Vacances Investissement </span><span class=\"S694E SBD5 S2\" id=\"t3l_183\">56 </span><span class=\"SE0C SBD5 S2\" id=\"t3m_183\">Globale (IG) </span><span class=\"S694F SBD5 S2\" id=\"t3n_183\">100 </span><span class=\"S6950 SBD5 S2\" id=\"t3o_183\">100 </span><span class=\"S6951 SBD5 S2\" id=\"t3p_183\">FRANCE </span><span class=\"SD52 SBD5 S2\" id=\"t3q_183\">SARL </span><span class=\"S6952 SBD5 S2\" id=\"t3r_183\">Pierre </span><span class=\"S6953 SBD5 S2\" id=\"t3s_183\">&amp; </span><span class=\"S6954 SBD5 S2\" id=\"t3t_183\">Vacances Investissement </span><span class=\"S6955 SBD5 S2\" id=\"t3u_183\">61 </span><span class=\"S6956 SBD5 S2\" id=\"t3v_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6957 SBD5 S2\" id=\"t3w_183\">- </span><span class=\"S6958 SBD5 S2\" id=\"t3x_183\">100 </span><span class=\"S6959 SBD5 S2\" id=\"t3y_183\">FRANCE </span><span class=\"S1876 SBD5 S2\" id=\"t3z_183\">SAS </span><span class=\"S695A SBD5 S2\" id=\"t40_183\">Pierre </span><span class=\"S695B SBD5 S2\" id=\"t41_183\">&amp; </span><span class=\"S695C SBD5 S2\" id=\"t42_183\">Vacances Maroc </span><span class=\"S695D SBD5 S2\" id=\"t43_183\">Globale (IG) </span><span class=\"S695E SBD5 S2\" id=\"t44_183\">100 </span><span class=\"S695F SBD5 S2\" id=\"t45_183\">100 </span><span class=\"S6960 SBD5 S2\" id=\"t46_183\">MAROC </span><span class=\"S2814 SBD5 S2\" id=\"t47_183\">SAS </span><span class=\"S6961 SBD5 S2\" id=\"t48_183\">PV-CP China Holding SAS </span><span class=\"S6962 SBD5 S2\" id=\"t49_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6963 SBD5 S2\" id=\"t4a_183\">- </span><span class=\"S6964 SBD5 S2\" id=\"t4b_183\">100 </span><span class=\"S6965 SBD5 S2\" id=\"t4c_183\">FRANCE </span><span class=\"S3C0C SBD5 S2\" id=\"t4d_183\">SARL </span><span class=\"S6966 SBD5 S2\" id=\"t4e_183\">R\u00e9sidence City Srl </span><span class=\"S6967 SBD5 S2\" id=\"t4f_183\">Globale (IG) </span><span class=\"S6968 SBD5 S2\" id=\"t4g_183\">100 </span><span class=\"S6969 SBD5 S2\" id=\"t4h_183\">100 </span><span class=\"SEBE SBD5 S2\" id=\"t4i_183\">ITALIE </span><span class=\"S4F0F SBD3 S2\" id=\"t4j_183\">Center Parcs </span><span class=\"S2F2F SBD5 S2\" id=\"t4k_183\">SARL </span><span class=\"S696A SBD5 S2\" id=\"t4l_183\">Beheer Recreatiepark Zandvoort B.V. </span><span class=\"S696B SBD5 S2\" id=\"t4m_183\">Globale (IG) </span><span class=\"S696C SBD5 S2\" id=\"t4n_183\">100 </span><span class=\"S696D SBD5 S2\" id=\"t4o_183\">100 </span><span class=\"S696E SBD5 S2\" id=\"t4p_183\">PAYS-BAS </span><span class=\"S696F SBD5 S2\" id=\"t4q_183\">SA </span><span class=\"S6970 SBD5 S2\" id=\"t4r_183\">Center Parcs Ardennen </span><span class=\"S6971 SBD5 S2\" id=\"t4s_183\">Globale (IG) </span><span class=\"S6972 SBD5 S2\" id=\"t4t_183\">100 </span><span class=\"S6973 SBD5 S2\" id=\"t4u_183\">100 </span><span class=\"S6974 SBD5 S2\" id=\"t4v_183\">BELGIQUE </span><span class=\"S30CB SBD5 S2\" id=\"t4w_183\">SARL </span><span class=\"S6975 SBD5 S2\" id=\"t4x_183\">Center Parcs Bungalowpark Allg\u00e4u GmbH </span><span class=\"S6976 SBD5 S2\" id=\"t4y_183\">Globale (IG) </span><span class=\"S6977 SBD5 S2\" id=\"t4z_183\">100 </span><span class=\"S6978 SBD5 S2\" id=\"t50_183\">100 </span><span class=\"S6979 SBD5 S2\" id=\"t51_183\">ALLEMAGNE </span><span class=\"S1318 SBD5 S2\" id=\"t52_183\">SARL </span><span class=\"S697A SBD5 S2\" id=\"t53_183\">Center Parcs Bungalowpark Bispingen GmbH </span><span class=\"S697B SBD5 S2\" id=\"t54_183\">Globale (IG) </span><span class=\"S697C SBD5 S2\" id=\"t55_183\">100 </span><span class=\"S697D SBD5 S2\" id=\"t56_183\">100 </span><span class=\"S697E SBD5 S2\" id=\"t57_183\">ALLEMAGNE </span><span class=\"S5E50 SBD5 S2\" id=\"t58_183\">SARL </span><span class=\"S697F SBD5 S2\" id=\"t59_183\">Center Parcs Bungalowpark Bostalsee GmbH </span><span class=\"S6980 SBD5 S2\" id=\"t5a_183\">Globale (IG) </span><span class=\"S6981 SBD5 S2\" id=\"t5b_183\">100 </span><span class=\"S6982 SBD5 S2\" id=\"t5c_183\">100 </span><span class=\"S6983 SBD5 S2\" id=\"t5d_183\">ALLEMAGNE </span><span class=\"S1834 SBD5 S2\" id=\"t5e_183\">SARL </span><span class=\"S6984 SBD5 S2\" id=\"t5f_183\">Center Parcs Bungalowpark B\u00fctjadinger K\u00fcste GmbH </span><span class=\"S6985 SBD5 S2\" id=\"t5g_183\">Globale (IG) </span><span class=\"S6986 SBD5 S2\" id=\"t5h_183\">100 </span><span class=\"S6987 SBD5 S2\" id=\"t5i_183\">100 </span><span class=\"S6988 SBD5 S2\" id=\"t5j_183\">ALLEMAGNE </span><span class=\"S1E42 SBD5 S2\" id=\"t5k_183\">SARL </span><span class=\"S6989 SBD5 S2\" id=\"t5l_183\">Center Parcs Bungalowpark Heilbachse GmbH </span><span class=\"S698A SBD5 S2\" id=\"t5m_183\">Globale (IG) </span><span class=\"S698B SBD5 S2\" id=\"t5n_183\">100 </span><span class=\"S698C SBD5 S2\" id=\"t5o_183\">100 </span><span class=\"S698D SBD5 S2\" id=\"t5p_183\">ALLEMAGNE </span><span class=\"S5528 SBD5 S2\" id=\"t5q_183\">SARL </span><span class=\"S698E SBD5 S2\" id=\"t5r_183\">Center Parcs Bungalowpark Hochsauerland GmbH </span><span class=\"S698F SBD5 S2\" id=\"t5s_183\">Globale (IG) </span><span class=\"S6990 SBD5 S2\" id=\"t5t_183\">100 </span><span class=\"S6991 SBD5 S2\" id=\"t5u_183\">100 </span><span class=\"S6992 SBD5 S2\" id=\"t5v_183\">ALLEMAGNE </span><span class=\"S2C21 SBD5 S2\" id=\"t5w_183\">SARL </span><span class=\"S6993 SBD5 S2\" id=\"t5x_183\">Center Parcs Deutschland Kunden-Center GmbH </span><span class=\"S6994 SBD5 S2\" id=\"t5y_183\">Globale (IG) </span><span class=\"S6995 SBD5 S2\" id=\"t5z_183\">100 </span><span class=\"S6996 SBD5 S2\" id=\"t60_183\">100 </span><span class=\"S6997 SBD5 S2\" id=\"t61_183\">ALLEMAGNE </span><span class=\"S6998 SBD5 S2\" id=\"t62_183\">SARL </span><span class=\"S6999 SBD5 S2\" id=\"t63_183\">Center Parcs Development B.V. </span><span class=\"S699A SBD5 S2\" id=\"t64_183\">Globale (IG) </span><span class=\"S699B SBD5 S2\" id=\"t65_183\">100 </span><span class=\"S699C SBD5 S2\" id=\"t66_183\">100 </span><span class=\"S699D SBD5 S2\" id=\"t67_183\">PAYS-BAS </span><span class=\"S1C15 SBD5 S2\" id=\"t68_183\">SARL </span><span class=\"S699E SBD5 S2\" id=\"t69_183\">Center Parcs Entwickelungsgesellschaft Germany GmbH </span><span class=\"S699F SBD5 S2\" id=\"t6a_183\">Globale (IG) </span><span class=\"S69A0 SBD5 S2\" id=\"t6b_183\">100 </span><span class=\"S69A1 SBD5 S2\" id=\"t6c_183\">100 </span><span class=\"S69A2 SBD5 S2\" id=\"t6d_183\">ALLEMAGNE </span><span class=\"S26BC SBD5 S2\" id=\"t6e_183\">SA </span><span class=\"S69A3 SBD5 S2\" id=\"t6f_183\">Center Parcs Europe BE PE </span><span class=\"S69A4 SBD5 S2\" id=\"t6g_183\">Globale (IG) </span><span class=\"S69A5 SBD5 S2\" id=\"t6h_183\">100 </span><span class=\"S69A6 SBD5 S2\" id=\"t6i_183\">100 </span><span class=\"S69A7 SBD5 S2\" id=\"t6j_183\">BELGIQUE </span><span class=\"S69A8 SBD5 S2\" id=\"t6k_183\">SA </span><span class=\"S69A9 SBD5 S2\" id=\"t6l_183\">Center Parcs Europe NV </span><span class=\"S69AA SBD5 S2\" id=\"t6m_183\">Globale (IG) </span><span class=\"S69AB SBD5 S2\" id=\"t6n_183\">100 </span><span class=\"S69AC SBD5 S2\" id=\"t6o_183\">100 </span><span class=\"S69AD SBD5 S2\" id=\"t6p_183\">PAYS-BAS </span><span class=\"S45AE SBD5 S2\" id=\"t6q_183\">SARL </span><span class=\"S69AE SBD5 S2\" id=\"t6r_183\">Center Parcs Germany Holding B.V. </span><span class=\"S69AF SBD5 S2\" id=\"t6s_183\">Globale (IG) </span><span class=\"S69B0 SBD5 S2\" id=\"t6t_183\">100 </span><span class=\"S69B1 SBD5 S2\" id=\"t6u_183\">100 </span><span class=\"S69B2 SBD5 S2\" id=\"t6v_183\">PAYS-BAS </span><span class=\"S69B3 SBD5 S2\" id=\"t6w_183\">SAS </span><span class=\"S69B4 SBD5 S2\" id=\"t6x_183\">Center Parcs Holding Belgique SAS </span><span class=\"S69B5 SBD5 S2\" id=\"t6y_183\">Globale (IG) </span><span class=\"S69B6 SBD5 S2\" id=\"t6z_183\">100 </span><span class=\"S69B7 SBD5 S2\" id=\"t70_183\">100 </span><span class=\"S69B8 SBD5 S2\" id=\"t71_183\">FRANCE </span><span class=\"S5F0F SBD5 S2\" id=\"t72_183\">SARL </span><span class=\"S69B9 SBD5 S2\" id=\"t73_183\">Center Parcs Holding Bostalsee Unternehmergesellschaft </span><span class=\"S69BA SBD5 S2\" id=\"t74_183\">(Haftungsbeschrankt) </span><span class=\"S69BB SBD5 S2\" id=\"t75_183\">Globale (IG) </span><span class=\"S69BC SBD5 S2\" id=\"t76_183\">94 </span><span class=\"S69BD SBD5 S2\" id=\"t77_183\">94 </span><span class=\"S69BE SBD5 S2\" id=\"t78_183\">ALLEMAGNE </span><span class=\"SF83 SBD5 S2\" id=\"t79_183\">SARL </span><span class=\"S69BF SBD5 S2\" id=\"t7a_183\">Center Parcs Leisure Deutschland GmbH </span><span class=\"S69C0 SBD5 S2\" id=\"t7b_183\">Globale (IG) </span><span class=\"S69C1 SBD5 S2\" id=\"t7c_183\">100 </span><span class=\"S69C2 SBD5 S2\" id=\"t7d_183\">100 </span><span class=\"S69C3 SBD5 S2\" id=\"t7e_183\">ALLEMAGNE </span><span class=\"S2536 SBD5 S2\" id=\"t7f_183\">SARL </span><span class=\"S69C4 SBD5 S2\" id=\"t7g_183\">Center Parcs Medebach Beteiligungs GmbH </span><span class=\"S69C5 SBD5 S2\" id=\"t7h_183\">Globale (IG) </span><span class=\"S69C6 SBD5 S2\" id=\"t7i_183\">100 </span><span class=\"S69C7 SBD5 S2\" id=\"t7j_183\">100 </span><span class=\"S640A SBD5 S2\" id=\"t7k_183\">ALLEMAGNE </span><span class=\"S69C8 SBD5 S2\" id=\"t7l_183\">SA </span><span class=\"S69C9 SBD5 S2\" id=\"t7m_183\">Center Parcs Netherlands N.V. </span><span class=\"S69CA SBD5 S2\" id=\"t7n_183\">Globale (IG) </span><span class=\"S69CB SBD5 S2\" id=\"t7o_183\">100 </span><span class=\"S69CC SBD5 S2\" id=\"t7p_183\">100 </span><span class=\"S69CD SBD5 S2\" id=\"t7q_183\">PAYS-BAS </span><span class=\"S4493 SBD5 S2\" id=\"t7r_183\">SARL </span><span class=\"S69CE SBD5 S2\" id=\"t7s_183\">Center Parcs NL Holding B.V. </span><span class=\"S69CF SBD5 S2\" id=\"t7t_183\">Globale (IG) </span><span class=\"S69D0 SBD5 S2\" id=\"t7u_183\">100 </span><span class=\"S69D1 SBD5 S2\" id=\"t7v_183\">100 </span><span class=\"S69D2 SBD5 S2\" id=\"t7w_183\">PAYS-BAS </span><span class=\"SA10 SBD5 S2\" id=\"t7x_183\">SAS </span><span class=\"S69D3 SBD5 S2\" id=\"t7y_183\">CP Distribution </span><span class=\"S69D4 SBD5 S2\" id=\"t7z_183\">Globale (IG) </span><span class=\"S69D5 SBD5 S2\" id=\"t80_183\">100 </span><span class=\"S69D6 SBD5 S2\" id=\"t81_183\">100 </span><span class=\"S69D7 SBD5 S2\" id=\"t82_183\">FRANCE </span><span class=\"S298B SBD5 S2\" id=\"t83_183\">SAS </span><span class=\"S69D8 SBD5 S2\" id=\"t84_183\">CP Holding </span><span class=\"S69D9 SBD5 S2\" id=\"t85_183\">Globale (IG) </span><span class=\"S69DA SBD5 S2\" id=\"t86_183\">100 </span><span class=\"S69DB SBD5 S2\" id=\"t87_183\">100 </span><span class=\"S69DC SBD5 S2\" id=\"t88_183\">FRANCE </span><span class=\"S69DD SBD5 S2\" id=\"t89_183\">SARL </span><span class=\"S69DE SBD5 S2\" id=\"t8a_183\">CP Participations BV </span><span class=\"S69DF SBD5 S2\" id=\"t8b_183\">Globale (IG) </span><span class=\"S69E0 SBD5 S2\" id=\"t8c_183\">100 </span><span class=\"S69E1 SBD5 S2\" id=\"t8d_183\">100 </span><span class=\"S69E2 SBD5 S2\" id=\"t8e_183\">PAYS-BAS </span><span class=\"S69E3 SBD5 S2\" id=\"t8f_183\">SAS </span><span class=\"S69E4 SBD5 S2\" id=\"t8g_183\">CP Resorts Exploitation France </span><span class=\"S69E5 SBD5 S2\" id=\"t8h_183\">Globale (IG) </span><span class=\"S69E6 SBD5 S2\" id=\"t8i_183\">100 </span><span class=\"S69E7 SBD5 S2\" id=\"t8j_183\">100 </span><span class=\"S69E8 SBD5 S2\" id=\"t8k_183\">FRANCE </span><span class=\"S69E9 SBD5 S2\" id=\"t8l_183\">SARL </span><span class=\"S69EA SBD5 S2\" id=\"t8m_183\">CPN 2 B.V. </span><span class=\"S69EB SBD5 S2\" id=\"t8n_183\">Globale (IG) </span><span class=\"S69EC SBD5 S2\" id=\"t8o_183\">100 </span><span class=\"S69ED SBD5 S2\" id=\"t8p_183\">100 </span><span class=\"S69EE SBD5 S2\" id=\"t8q_183\">PAYS-BAS </span><span class=\"S69EF SBD5 S2\" id=\"t8r_183\">SA </span><span class=\"S69F0 SBD5 S2\" id=\"t8s_183\">CPSP Belgi\u00eb NV </span><span class=\"S69F1 SBD5 S2\" id=\"t8t_183\">Globale (IG) </span><span class=\"S1CEF SBD5 S2\" id=\"t8u_183\">100 </span><span class=\"S69F2 SBD5 S2\" id=\"t8v_183\">100 </span><span class=\"S69F3 SBD5 S2\" id=\"t8w_183\">BELGIQUE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_184\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_184\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_184\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_184\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_184\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_184\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_184\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_184\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_184\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_184\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_184\">SNC </span><span class=\"S69FE SBD5 S2\" id=\"ti_184\">Domaine du lac L'Ailette </span><span class=\"S69FF SBD5 S2\" id=\"tj_184\">Globale (IG) </span><span class=\"S6A00 SBD5 S2\" id=\"tk_184\">100 </span><span class=\"S6A01 SBD5 S2\" id=\"tl_184\">100 </span><span class=\"S6A02 SBD5 S2\" id=\"tm_184\">FRANCE </span><span class=\"S6A03 SBD5 S2\" id=\"tn_184\">SARL </span><span class=\"S6A04 SBD5 S2\" id=\"to_184\">Entwicklungsgesellschaft Ferienhauspark Bostalsee GmbH </span><span class=\"S6A05 SBD5 S2\" id=\"tp_184\">Globale (IG) </span><span class=\"S6A06 SBD5 S2\" id=\"tq_184\">90 </span><span class=\"S6A07 SBD5 S2\" id=\"tr_184\">90 </span><span class=\"S6A08 SBD5 S2\" id=\"ts_184\">ALLEMAGNE </span><span class=\"S17F6 SBD5 S2\" id=\"tt_184\">SA </span><span class=\"S6A09 SBD5 S2\" id=\"tu_184\">Fonci\u00e8re Loisirs Vielsalm </span><span class=\"S6A0A SBD5 S2\" id=\"tv_184\">Mise en </span><span class=\"S6A0B SBD5 S2\" id=\"tw_184\">\u00e9quivalence (ME) </span><span class=\"S6A0C SBD5 S2\" id=\"tx_184\">19,64 </span><span class=\"S6A0D SBD5 S2\" id=\"ty_184\">19,64 </span><span class=\"S4D3A SBD5 S2\" id=\"tz_184\">BELGIQUE </span><span class=\"S18D5 SBD5 S2\" id=\"t10_184\">SARL </span><span class=\"S6A0E SBD5 S2\" id=\"t11_184\">Group Pierre </span><span class=\"S6A0F SBD5 S2\" id=\"t12_184\">&amp; </span><span class=\"S6A10 SBD5 S2\" id=\"t13_184\">Vacances-Center Parcs Germany GmbH </span><span class=\"S6A11 SBD5 S2\" id=\"t14_184\">Globale (IG) </span><span class=\"S6A12 SBD5 S2\" id=\"t15_184\">100 </span><span class=\"S6A13 SBD5 S2\" id=\"t16_184\">100 </span><span class=\"S6A14 SBD5 S2\" id=\"t17_184\">ALLEMAGNE </span><span class=\"S1BDE SBD5 S2\" id=\"t18_184\">S. </span><span class=\"S5E70 SBD5 S2\" id=\"t19_184\">Commandite </span><span class=\"S6A15 SBD5 S2\" id=\"t1a_184\">Group Pierre </span><span class=\"S6A16 SBD5 S2\" id=\"t1b_184\">&amp; </span><span class=\"S6A17 SBD5 S2\" id=\"t1c_184\">Vacances-Center Parcs Service GmbH &amp; Co. KG </span><span class=\"S6A18 SBD5 S2\" id=\"t1d_184\">Globale (IG) </span><span class=\"S6A19 SBD5 S2\" id=\"t1e_184\">100 </span><span class=\"S6A1A SBD5 S2\" id=\"t1f_184\">100 </span><span class=\"S6A1B SBD5 S2\" id=\"t1g_184\">ALLEMAGNE </span><span class=\"S6A1C SBD5 S2\" id=\"t1h_184\">SARL </span><span class=\"S6A1D SBD5 S2\" id=\"t1i_184\">Groupe Pierre </span><span class=\"S6A1E SBD5 S2\" id=\"t1j_184\">&amp; </span><span class=\"S6A1F SBD5 S2\" id=\"t1k_184\">Vacances-Center Parcs </span><span class=\"S6A20 SBD5 S2\" id=\"t1l_184\">Verwaltungsgesellshaft GmbH </span><span class=\"S6A21 SBD5 S2\" id=\"t1m_184\">Globale (IG) </span><span class=\"S6A22 SBD5 S2\" id=\"t1n_184\">100 </span><span class=\"S6A23 SBD5 S2\" id=\"t1o_184\">100 </span><span class=\"S6A24 SBD5 S2\" id=\"t1p_184\">ALLEMAGNE </span><span class=\"S6A25 SBD5 S2\" id=\"t1q_184\">SARL </span><span class=\"S6A26 SBD5 S2\" id=\"t1r_184\">Multi-Resorts Holding B.V. </span><span class=\"S6A27 SBD5 S2\" id=\"t1s_184\">Globale (IG) </span><span class=\"S6A28 SBD5 S2\" id=\"t1t_184\">100 </span><span class=\"S6A29 SBD5 S2\" id=\"t1u_184\">100 </span><span class=\"S6A2A SBD5 S2\" id=\"t1v_184\">PAYS-BAS </span><span class=\"S4C71 SBD5 S2\" id=\"t1w_184\">SARL </span><span class=\"S6A2B SBD5 S2\" id=\"t1x_184\">Pierre </span><span class=\"S6A2C SBD5 S2\" id=\"t1y_184\">&amp; </span><span class=\"S6A2D SBD5 S2\" id=\"t1z_184\">Vacances-Center Parcs Immobilien GmbH </span><span class=\"S6A2E SBD5 S2\" id=\"t20_184\">Globale (IG) </span><span class=\"S6A2F SBD5 S2\" id=\"t21_184\">100 </span><span class=\"S6A30 SBD5 S2\" id=\"t22_184\">100 </span><span class=\"S6A31 SBD5 S2\" id=\"t23_184\">ALLEMAGNE </span><span class=\"S2B65 SBD5 S2\" id=\"t24_184\">SARL </span><span class=\"S6A32 SBD5 S2\" id=\"t25_184\">Pierre </span><span class=\"S6A33 SBD5 S2\" id=\"t26_184\">&amp; </span><span class=\"S6A34 SBD5 S2\" id=\"t27_184\">Vacances-Center Parcs Vastgoed B.V. </span><span class=\"S6A35 SBD5 S2\" id=\"t28_184\">Globale (IG) </span><span class=\"S6A36 SBD5 S2\" id=\"t29_184\">100 </span><span class=\"S6A37 SBD5 S2\" id=\"t2a_184\">100 </span><span class=\"S6A38 SBD5 S2\" id=\"t2b_184\">PAYS-BAS </span><span class=\"S2596 SBD5 S2\" id=\"t2c_184\">SARL </span><span class=\"S6A39 SBD5 S2\" id=\"t2d_184\">Pierre </span><span class=\"S6A3A SBD5 S2\" id=\"t2e_184\">&amp; </span><span class=\"S6A3B SBD5 S2\" id=\"t2f_184\">Vacances-Center Parcs Vastgoed Belg\u00efe </span><span class=\"S6A3C SBD5 S2\" id=\"t2g_184\">Globale (IG) </span><span class=\"S6A3D SBD5 S2\" id=\"t2h_184\">100 </span><span class=\"S6A3E SBD5 S2\" id=\"t2i_184\">100 </span><span class=\"S6A3F SBD5 S2\" id=\"t2j_184\">BELGIQUE </span><span class=\"S24FE SBD5 S2\" id=\"t2k_184\">SARL </span><span class=\"S6A40 SBD5 S2\" id=\"t2l_184\">Pierre </span><span class=\"S6A41 SBD5 S2\" id=\"t2m_184\">&amp; </span><span class=\"S6A42 SBD5 S2\" id=\"t2n_184\">Vacances-Center Parcs Suisse GmbH </span><span class=\"S6A43 SBD5 S2\" id=\"t2o_184\">Globale (IG) </span><span class=\"S6A44 SBD5 S2\" id=\"t2p_184\">100 </span><span class=\"S6A45 SBD5 S2\" id=\"t2q_184\">100 </span><span class=\"S6A46 SBD5 S2\" id=\"t2r_184\">SUISSE </span><span class=\"S6A47 SBD5 S2\" id=\"t2s_184\">SARL </span><span class=\"S6A48 SBD5 S2\" id=\"t2t_184\">Sunparks BV </span><span class=\"S6A49 SBD5 S2\" id=\"t2u_184\">Globale (IG) </span><span class=\"S6A4A SBD5 S2\" id=\"t2v_184\">100 </span><span class=\"S6A4B SBD5 S2\" id=\"t2w_184\">100 </span><span class=\"S6A4C SBD5 S2\" id=\"t2x_184\">PAYS-BAS </span><span class=\"S1F28 SBD5 S2\" id=\"t2y_184\">SA </span><span class=\"S6A4D SBD5 S2\" id=\"t2z_184\">Sunparks Leisure </span><span class=\"S6A4E SBD5 S2\" id=\"t30_184\">Globale (IG) </span><span class=\"S6A4F SBD5 S2\" id=\"t31_184\">100 </span><span class=\"S6A50 SBD5 S2\" id=\"t32_184\">100 </span><span class=\"S6A51 SBD5 S2\" id=\"t33_184\">BELGIQUE </span><span class=\"S19F6 SBD5 S2\" id=\"t34_184\">SAS </span><span class=\"S6A52 SBD5 S2\" id=\"t35_184\">Villages Nature Tourisme SAS </span><span class=\"S6A53 SBD5 S2\" id=\"t36_184\">Globale (IG) </span><span class=\"S6A54 SBD5 S2\" id=\"t37_184\">100 </span><span class=\"S6A55 SBD5 S2\" id=\"t38_184\">50 </span><span class=\"S6A56 SBD5 S2\" id=\"t39_184\">FRANCE </span><span class=\"S27F8 SBD3 S2\" id=\"t3a_184\">Pierre </span><span class=\"S6A57 SBD3 S2\" id=\"t3b_184\">&amp; </span><span class=\"S6A58 SBD3 S2\" id=\"t3c_184\">Vacances </span><span class=\"S25A8 SBD5 S2\" id=\"t3d_184\">SASU </span><span class=\"S6A59 SBD5 S2\" id=\"t3e_184\">ALP Agence </span><span class=\"S6A5A SBD5 S2\" id=\"t3f_184\">Globale (IG) </span><span class=\"S6A5B SBD5 S2\" id=\"t3g_184\">100 </span><span class=\"S6A5C SBD5 S2\" id=\"t3h_184\">100 </span><span class=\"S6A5D SBD5 S2\" id=\"t3i_184\">FRANCE </span><span class=\"S2FC SBD5 S2\" id=\"t3j_184\">SARL </span><span class=\"S6A5E SBD5 S2\" id=\"t3k_184\">Bonavista de Bonmont S.L. </span><span class=\"S6A5F SBD5 S2\" id=\"t3l_184\">Globale (IG) </span><span class=\"S6A60 SBD5 S2\" id=\"t3m_184\">100 </span><span class=\"S6A61 SBD5 S2\" id=\"t3n_184\">100 </span><span class=\"S6A62 SBD5 S2\" id=\"t3o_184\">ESPAGNE </span><span class=\"S1508 SBD5 S2\" id=\"t3p_184\">SARL </span><span class=\"S6A63 SBD5 S2\" id=\"t3q_184\">Clubhotel </span><span class=\"S6A64 SBD5 S2\" id=\"t3r_184\">Globale (IG) </span><span class=\"S6A65 SBD5 S2\" id=\"t3s_184\">100 </span><span class=\"S6A66 SBD5 S2\" id=\"t3t_184\">100 </span><span class=\"S6A67 SBD5 S2\" id=\"t3u_184\">FRANCE </span><span class=\"S6A68 SBD5 S2\" id=\"t3v_184\">SAS </span><span class=\"S6A69 SBD5 S2\" id=\"t3w_184\">Clubhotel Multivacances </span><span class=\"S6A6A SBD5 S2\" id=\"t3x_184\">Globale (IG) </span><span class=\"S6A6B SBD5 S2\" id=\"t3y_184\">100 </span><span class=\"S6A6C SBD5 S2\" id=\"t3z_184\">100 </span><span class=\"S6A6D SBD5 S2\" id=\"t40_184\">FRANCE </span><span class=\"S4A3B SBD5 S2\" id=\"t41_184\">SNC </span><span class=\"S6A6E SBD5 S2\" id=\"t42_184\">Commerces Patrimoine Cap Esterel </span><span class=\"S6A6F SBD5 S2\" id=\"t43_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A70 SBD5 S2\" id=\"t44_184\">- </span><span class=\"S6A71 SBD5 S2\" id=\"t45_184\">100 </span><span class=\"S6A72 SBD5 S2\" id=\"t46_184\">FRANCE </span><span class=\"S6A73 SBD5 S2\" id=\"t47_184\">SNC </span><span class=\"S6A74 SBD5 S2\" id=\"t48_184\">FILAO </span><span class=\"S6A75 SBD5 S2\" id=\"t49_184\">Globale (IG) </span><span class=\"S6A76 SBD5 S2\" id=\"t4a_184\">100 </span><span class=\"S6A77 SBD5 S2\" id=\"t4b_184\">100 </span><span class=\"S6A78 SBD5 S2\" id=\"t4c_184\">FRANCE </span><span class=\"S269D SBD5 S2\" id=\"t4d_184\">SA </span><span class=\"S6A79 SBD5 S2\" id=\"t4e_184\">Hoteli\u00e8re Haussmann SA </span><span class=\"S6A7A SBD5 S2\" id=\"t4f_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A7B SBD5 S2\" id=\"t4g_184\">- </span><span class=\"S6A7C SBD5 S2\" id=\"t4h_184\">100 </span><span class=\"S6A7D SBD5 S2\" id=\"t4i_184\">FRANCE </span><span class=\"S24C SBD5 S2\" id=\"t4j_184\">SARL </span><span class=\"S6A7E SBD5 S2\" id=\"t4k_184\">La Financi\u00e8re de Saint-Hubert </span><span class=\"S6A7F SBD5 S2\" id=\"t4l_184\">Mise en </span><span class=\"S6A80 SBD5 S2\" id=\"t4m_184\">\u00e9quivalence (ME) </span><span class=\"S6A81 SBD5 S2\" id=\"t4n_184\">55 </span><span class=\"S6A82 SBD5 S2\" id=\"t4o_184\">55 </span><span class=\"S6A83 SBD5 S2\" id=\"t4p_184\">FRANCE </span><span class=\"S6A84 SBD5 S2\" id=\"t4q_184\">SAS </span><span class=\"S6A85 SBD5 S2\" id=\"t4r_184\">La France du Nord au Sud </span><span class=\"S6A86 SBD5 S2\" id=\"t4s_184\">Globale (IG) </span><span class=\"S6A87 SBD5 S2\" id=\"t4t_184\">100 </span><span class=\"S6A88 SBD5 S2\" id=\"t4u_184\">100 </span><span class=\"S6A89 SBD5 S2\" id=\"t4v_184\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t4w_184\">SARL </span><span class=\"S6A8A SBD5 S2\" id=\"t4x_184\">maeva Gestion </span><span class=\"S6A8B SBD5 S2\" id=\"t4y_184\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t4z_184\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t50_184\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t51_184\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t52_184\">SAS </span><span class=\"S6A8F SBD5 S2\" id=\"t53_184\">maeva Holding SAS </span><span class=\"S6A90 SBD5 S2\" id=\"t54_184\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t55_184\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t56_184\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t57_184\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t58_184\">SAS </span><span class=\"S749 SBD5 S2\" id=\"t59_184\">Orion </span><span class=\"S6A94 SBD5 S2\" id=\"t5a_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A95 SBD5 S2\" id=\"t5b_184\">- </span><span class=\"S6A96 SBD5 S2\" id=\"t5c_184\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t5d_184\">FRANCE </span><span class=\"S1C07 SBD5 S2\" id=\"t5e_184\">SA </span><span class=\"S6A98 SBD5 S2\" id=\"t5f_184\">Orion Vacances SA </span><span class=\"S6A99 SBD5 S2\" id=\"t5g_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A9A SBD5 S2\" id=\"t5h_184\">- </span><span class=\"S6A9B SBD5 S2\" id=\"t5i_184\">100 </span><span class=\"S6A9C SBD5 S2\" id=\"t5j_184\">FRANCE </span><span class=\"S25E SBD5 S2\" id=\"t5k_184\">SAS </span><span class=\"S6A9D SBD5 S2\" id=\"t5l_184\">P&amp;V R\u00e9novation Tourisme </span><span class=\"S6A9E SBD5 S2\" id=\"t5m_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A9F SBD5 S2\" id=\"t5n_184\">- </span><span class=\"S6AA0 SBD5 S2\" id=\"t5o_184\">100 </span><span class=\"S6AA1 SBD5 S2\" id=\"t5p_184\">FRANCE </span><span class=\"S6AA2 SBD5 S2\" id=\"t5q_184\">SARL </span><span class=\"S6AA3 SBD5 S2\" id=\"t5r_184\">P&amp;V Sales &amp; Marketing UK Limited </span><span class=\"S6AA4 SBD5 S2\" id=\"t5s_184\">Globale (IG) </span><span class=\"S6AA5 SBD5 S2\" id=\"t5t_184\">100 </span><span class=\"S6AA6 SBD5 S2\" id=\"t5u_184\">100 </span><span class=\"S6AA7 SBD5 S2\" id=\"t5v_184\">ROYAUME UNI </span><span class=\"SC18 SBD5 S2\" id=\"t5w_184\">SAS </span><span class=\"S6AA8 SBD5 S2\" id=\"t5x_184\">Pierre </span><span class=\"S6AA9 SBD5 S2\" id=\"t5y_184\">&amp; </span><span class=\"S6AAA SBD5 S2\" id=\"t5z_184\">Vacances Esterel D\u00e9veloppemet </span><span class=\"S6AAB SBD5 S2\" id=\"t60_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AAC SBD5 S2\" id=\"t61_184\">- </span><span class=\"S6AAD SBD5 S2\" id=\"t62_184\">100 </span><span class=\"S6AAE SBD5 S2\" id=\"t63_184\">FRANCE </span><span class=\"S6AAF SBD5 S2\" id=\"t64_184\">SARL </span><span class=\"S6AB0 SBD5 S2\" id=\"t65_184\">Pierre </span><span class=\"S6AB1 SBD5 S2\" id=\"t66_184\">&amp; </span><span class=\"S6AB2 SBD5 S2\" id=\"t67_184\">Vacances maeva Distribution Espana S.L. </span><span class=\"S6AB3 SBD5 S2\" id=\"t68_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AB4 SBD5 S2\" id=\"t69_184\">- </span><span class=\"S6AB5 SBD5 S2\" id=\"t6a_184\">100 </span><span class=\"S6AB6 SBD5 S2\" id=\"t6b_184\">ESPAGNE </span><span class=\"S6AB7 SBD5 S2\" id=\"t6c_184\">SARL </span><span class=\"S6AB8 SBD5 S2\" id=\"t6d_184\">Cimes et neige Immobilier </span><span class=\"S6AB9 SBD5 S2\" id=\"t6e_184\">Globale (IG) </span><span class=\"S6ABA SBD5 S2\" id=\"t6f_184\">100 </span><span class=\"S6ABB SBD5 S2\" id=\"t6g_184\">0 </span><span class=\"S6ABC SBD5 S2\" id=\"t6h_184\">FRANCE </span><span class=\"S3CE9 SBD5 S2\" id=\"t6i_184\">SAS </span><span class=\"S6ABD SBD5 S2\" id=\"t6j_184\">PV Distribution </span><span class=\"S6ABE SBD5 S2\" id=\"t6k_184\">Globale (IG) </span><span class=\"S6ABF SBD5 S2\" id=\"t6l_184\">100 </span><span class=\"S6AC0 SBD5 S2\" id=\"t6m_184\">100 </span><span class=\"S6AC1 SBD5 S2\" id=\"t6n_184\">FRANCE </span><span class=\"S46E SBD5 S2\" id=\"t6o_184\">SAS </span><span class=\"S6AC2 SBD5 S2\" id=\"t6p_184\">PV Exploitation France </span><span class=\"S6AC3 SBD5 S2\" id=\"t6q_184\">Globale (IG) </span><span class=\"S6AC4 SBD5 S2\" id=\"t6r_184\">100 </span><span class=\"S6AC5 SBD5 S2\" id=\"t6s_184\">100 </span><span class=\"S6AC6 SBD5 S2\" id=\"t6t_184\">FRANCE </span><span class=\"S57E4 SBD5 S2\" id=\"t6u_184\">SAS </span><span class=\"S6AC7 SBD5 S2\" id=\"t6v_184\">PV Holding </span><span class=\"S6AC8 SBD5 S2\" id=\"t6w_184\">Globale (IG) </span><span class=\"S6AC9 SBD5 S2\" id=\"t6x_184\">100 </span><span class=\"S6ACA SBD5 S2\" id=\"t6y_184\">100 </span><span class=\"S6ACB SBD5 S2\" id=\"t6z_184\">FRANCE </span><span class=\"S183B SBD5 S2\" id=\"t70_184\">SAS </span><span class=\"S6ACC SBD5 S2\" id=\"t71_184\">PV-CP Gestion Exploitation </span><span class=\"S6ACD SBD5 S2\" id=\"t72_184\">Globale (IG) </span><span class=\"S6ACE SBD5 S2\" id=\"t73_184\">100 </span><span class=\"S6ACF SBD5 S2\" id=\"t74_184\">100 </span><span class=\"S6AD0 SBD5 S2\" id=\"t75_184\">FRANCE </span><span class=\"S100A SBD5 S2\" id=\"t76_184\">SARL </span><span class=\"S6AD1 SBD5 S2\" id=\"t77_184\">La Cime de Thorens </span><span class=\"S6AD2 SBD5 S2\" id=\"t78_184\">Globale (IG) </span><span class=\"S6AD3 SBD5 S2\" id=\"t79_184\">100 </span><span class=\"S6AD4 SBD5 S2\" id=\"t7a_184\">0 </span><span class=\"S1F1A SBD5 S2\" id=\"t7b_184\">FRANCE </span><span class=\"S2A35 SBD5 S2\" id=\"t7c_184\">SAS </span><span class=\"S6AD5 SBD5 S2\" id=\"t7d_184\">SAS R\u00e9sidences MGM </span><span class=\"S6AD6 SBD5 S2\" id=\"t7e_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AD7 SBD5 S2\" id=\"t7f_184\">- </span><span class=\"S6AD8 SBD5 S2\" id=\"t7g_184\">100 </span><span class=\"S6AD9 SBD5 S2\" id=\"t7h_184\">FRANCE </span><span class=\"S53BB SBD5 S2\" id=\"t7i_184\">SARL </span><span class=\"S6ADA SBD5 S2\" id=\"t7j_184\">SGRT </span><span class=\"S36B7 SBD5 S2\" id=\"t7k_184\">Globale (IG) </span><span class=\"S6ADB SBD5 S2\" id=\"t7l_184\">100 </span><span class=\"S6ADC SBD5 S2\" id=\"t7m_184\">100 </span><span class=\"S4AB SBD5 S2\" id=\"t7n_184\">FRANCE </span><span class=\"S6ADD SBD5 S2\" id=\"t7o_184\">SNC </span><span class=\"S6ADE SBD5 S2\" id=\"t7p_184\">SNC Soci\u00e9t\u00e9 Hoteli\u00e8re de la Plage du Helleux </span><span class=\"S6ADF SBD5 S2\" id=\"t7q_184\">Globale (IG) </span><span class=\"S6AE0 SBD5 S2\" id=\"t7r_184\">100 </span><span class=\"S6AE1 SBD5 S2\" id=\"t7s_184\">100 </span><span class=\"S6AE2 SBD5 S2\" id=\"t7t_184\">FRANCE </span><span class=\"S1D9E SBD5 S2\" id=\"t7u_184\">SNC </span><span class=\"S6AE3 SBD5 S2\" id=\"t7v_184\">SNC Soci\u00e9t\u00e9 Hoteli\u00e8re de l'Anse \u00e0 la Barque </span><span class=\"S6AE4 SBD5 S2\" id=\"t7w_184\">Globale (IG) </span><span class=\"S6AE5 SBD5 S2\" id=\"t7x_184\">100 </span><span class=\"S6AE6 SBD5 S2\" id=\"t7y_184\">100 </span><span class=\"S6AE7 SBD5 S2\" id=\"t7z_184\">FRANCE </span><span class=\"S482 SBD5 S2\" id=\"t80_184\">SARL </span><span class=\"S6AE8 SBD5 S2\" id=\"t81_184\">Sociedad de Explotacion Turistica Orion S.L. </span><span class=\"S6AE9 SBD5 S2\" id=\"t82_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AEA SBD5 S2\" id=\"t83_184\">- </span><span class=\"S6AEB SBD5 S2\" id=\"t84_184\">100 </span><span class=\"S6AEC SBD5 S2\" id=\"t85_184\">ESPAGNE </span><span class=\"S6AED SBD5 S2\" id=\"t86_184\">SARL </span><span class=\"S152E SBD5 S2\" id=\"t87_184\">Sociedad de Explotacion Turistica Pierre </span><span class=\"S6AEE SBD5 S2\" id=\"t88_184\">&amp; </span><span class=\"S1532 SBD5 S2\" id=\"t89_184\">Vacances </span><span class=\"S6AEF SBD5 S2\" id=\"t8a_184\">Espana </span><span class=\"S6AF0 SBD5 S2\" id=\"t8b_184\">S.L. </span><span class=\"S6AF1 SBD5 S2\" id=\"t8c_184\">Globale (IG) </span><span class=\"S6AF2 SBD5 S2\" id=\"t8d_184\">100 </span><span class=\"S6AF3 SBD5 S2\" id=\"t8e_184\">100 </span><span class=\"S6AF4 SBD5 S2\" id=\"t8f_184\">ESPAGNE </span><span class=\"S827 SBD5 S2\" id=\"t8g_184\">SAS </span><span class=\"S6AF5 SBD5 S2\" id=\"t8h_184\">Soci\u00e9t\u00e9 d'exploitation touristique Pierre </span><span class=\"S6AF6 SBD5 S2\" id=\"t8i_184\">&amp; </span><span class=\"S6AF7 SBD5 S2\" id=\"t8j_184\">Vacances </span><span class=\"S6AF8 SBD5 S2\" id=\"t8k_184\">Guadeloupe </span><span class=\"S6AF9 SBD5 S2\" id=\"t8l_184\">Globale (IG) </span><span class=\"S6AFA SBD5 S2\" id=\"t8m_184\">100 </span><span class=\"S6AFB SBD5 S2\" id=\"t8n_184\">100 </span><span class=\"S6AFC SBD5 S2\" id=\"t8o_184\">FRANCE </span><span class=\"S6AFD SBD5 S2\" id=\"t8p_184\">SAS </span><span class=\"S6AFE SBD5 S2\" id=\"t8q_184\">Soci\u00e9t\u00e9 d'exploitation touristique Pierre </span><span class=\"S6AFF SBD5 S2\" id=\"t8r_184\">&amp; </span><span class=\"S6B00 SBD5 S2\" id=\"t8s_184\">Vacances </span><span class=\"S6B01 SBD5 S2\" id=\"t8t_184\">Martinique </span><span class=\"S6B02 SBD5 S2\" id=\"t8u_184\">Globale (IG) </span><span class=\"S6B03 SBD5 S2\" id=\"t8v_184\">100 </span><span class=\"S6B04 SBD5 S2\" id=\"t8w_184\">100 </span><span class=\"S6B05 SBD5 S2\" id=\"t8x_184\">FRANCE </span><span class=\"S6B06 SBD5 S2\" id=\"t8y_184\">SNC </span><span class=\"S6B07 SBD5 S2\" id=\"t8z_184\">Soci\u00e9t\u00e9 d\u2019investissements de Cap Esterel -SICE </span><span class=\"S6B08 SBD5 S2\" id=\"t90_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B09 SBD5 S2\" id=\"t91_184\">- </span><span class=\"S6B0A SBD5 S2\" id=\"t92_184\">100 </span><span class=\"S6B0B SBD5 S2\" id=\"t93_184\">FRANCE </span><span class=\"S6B0C SBD5 S2\" id=\"t94_184\">SA </span><span class=\"S6B0D SBD5 S2\" id=\"t95_184\">Sogire </span><span class=\"S6B0E SBD5 S2\" id=\"t96_184\">Globale (IG) </span><span class=\"S6B0F SBD5 S2\" id=\"t97_184\">100 </span><span class=\"S6B10 SBD5 S2\" id=\"t98_184\">100 </span><span class=\"S6B11 SBD5 S2\" id=\"t99_184\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_185\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_185\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_185\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_185\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_185\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_185\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_185\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_185\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_185\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_185\">Pays </span><span class=\"S66F SBD3 S2\" id=\"th_185\">Adagio </span><span class=\"S6B12 SBD5 S2\" id=\"ti_185\">SARL </span><span class=\"S6B13 SBD5 S2\" id=\"tj_185\">Adagio Deutschland GmbH </span><span class=\"S6B14 SBD5 S2\" id=\"tk_185\">Mise en </span><span class=\"S6B15 SBD5 S2\" id=\"tl_185\">\u00e9quivalence (ME) </span><span class=\"S6B16 SBD5 S2\" id=\"tm_185\">50 </span><span class=\"S6B17 SBD5 S2\" id=\"tn_185\">50 </span><span class=\"S6B18 SBD5 S2\" id=\"to_185\">ALLEMAGNE </span><span class=\"S222 SBD5 S2\" id=\"tp_185\">SNC </span><span class=\"S6B19 SBD5 S2\" id=\"tq_185\">Adagio Formations &amp; Prestations de Services </span><span class=\"S6B1A SBD5 S2\" id=\"tr_185\">Mise en </span><span class=\"S6B1B SBD5 S2\" id=\"ts_185\">\u00e9quivalence (ME) </span><span class=\"S6B1C SBD5 S2\" id=\"tt_185\">50 </span><span class=\"S6B1D SBD5 S2\" id=\"tu_185\">50 </span><span class=\"S6B1E SBD5 S2\" id=\"tv_185\">FRANCE </span><span class=\"S6B1F SBD5 S2\" id=\"tw_185\">SARL </span><span class=\"S6B20 SBD5 S2\" id=\"tx_185\">Adagio Hotels UK Limited </span><span class=\"S6B21 SBD5 S2\" id=\"ty_185\">Mise en </span><span class=\"S6B22 SBD5 S2\" id=\"tz_185\">\u00e9quivalence (ME) </span><span class=\"S6B23 SBD5 S2\" id=\"t10_185\">50 </span><span class=\"S6B24 SBD5 S2\" id=\"t11_185\">50 </span><span class=\"S6B25 SBD5 S2\" id=\"t12_185\">ROYAUME UNI </span><span class=\"S1800 SBD5 S2\" id=\"t13_185\">SARL </span><span class=\"S6B26 SBD5 S2\" id=\"t14_185\">Adagio Italia SRL </span><span class=\"S6B27 SBD5 S2\" id=\"t15_185\">Mise en </span><span class=\"S6B28 SBD5 S2\" id=\"t16_185\">\u00e9quivalence (ME) </span><span class=\"S6B29 SBD5 S2\" id=\"t17_185\">50 </span><span class=\"S6B2A SBD5 S2\" id=\"t18_185\">50 </span><span class=\"S6B2B SBD5 S2\" id=\"t19_185\">ITALIE </span><span class=\"SFE2 SBD5 S2\" id=\"t1a_185\">SAS </span><span class=\"S6B2C SBD5 S2\" id=\"t1b_185\">Adagio SAS </span><span class=\"S6B2D SBD5 S2\" id=\"t1c_185\">Mise en </span><span class=\"S6B2E SBD5 S2\" id=\"t1d_185\">\u00e9quivalence (ME) </span><span class=\"S6B2F SBD5 S2\" id=\"t1e_185\">50 </span><span class=\"S6B30 SBD5 S2\" id=\"t1f_185\">50 </span><span class=\"S6B31 SBD5 S2\" id=\"t1g_185\">FRANCE </span><span class=\"S2035 SBD5 S2\" id=\"t1h_185\">SAS </span><span class=\"S6B32 SBD5 S2\" id=\"t1i_185\">City Holding </span><span class=\"S6B33 SBD5 S2\" id=\"t1j_185\">Globale (IG) </span><span class=\"S6B34 SBD5 S2\" id=\"t1k_185\">100 </span><span class=\"S6B35 SBD5 S2\" id=\"t1l_185\">100 </span><span class=\"S6B36 SBD5 S2\" id=\"t1m_185\">FRANCE </span><span class=\"S30E5 SBD5 S2\" id=\"t1n_185\">SARL </span><span class=\"S6B37 SBD5 S2\" id=\"t1o_185\">New City Aparthotels Betriebs GmbH </span><span class=\"S6B38 SBD5 S2\" id=\"t1p_185\">Mise en </span><span class=\"S6B39 SBD5 S2\" id=\"t1q_185\">\u00e9quivalence (ME) </span><span class=\"S6B3A SBD5 S2\" id=\"t1r_185\">50 </span><span class=\"S6B3B SBD5 S2\" id=\"t1s_185\">50 </span><span class=\"S6B3C SBD5 S2\" id=\"t1t_185\">AUTRICHE </span><span class=\"S6A47 SBD5 S2\" id=\"t1u_185\">SARL </span><span class=\"S6A48 SBD5 S2\" id=\"t1v_185\">New City Suisse SARL </span><span class=\"S6B3D SBD5 S2\" id=\"t1w_185\">Mise en </span><span class=\"S6B3E SBD5 S2\" id=\"t1x_185\">\u00e9quivalence (ME) </span><span class=\"S6B3F SBD5 S2\" id=\"t1y_185\">50 </span><span class=\"S6B40 SBD5 S2\" id=\"t1z_185\">50 </span><span class=\"S47D8 SBD5 S2\" id=\"t20_185\">SUISSE </span><span class=\"SF5E SBD5 S2\" id=\"t21_185\">SA </span><span class=\"S6B41 SBD5 S2\" id=\"t22_185\">PV Exploitation Belgique </span><span class=\"S6B42 SBD5 S2\" id=\"t23_185\">Globale (IG) </span><span class=\"S6B43 SBD5 S2\" id=\"t24_185\">100 </span><span class=\"S6B44 SBD5 S2\" id=\"t25_185\">100 </span><span class=\"S6B45 SBD5 S2\" id=\"t26_185\">BELGIQUE </span><span class=\"S2B7A SBD5 S2\" id=\"t27_185\">SAS </span><span class=\"S6B46 SBD5 S2\" id=\"t28_185\">PV-CP City </span><span class=\"S6B47 SBD5 S2\" id=\"t29_185\">Globale (IG) </span><span class=\"S4C40 SBD5 S2\" id=\"t2a_185\">100 </span><span class=\"S6B48 SBD5 S2\" id=\"t2b_185\">100 </span><span class=\"S6B49 SBD5 S2\" id=\"t2c_185\">FRANCE </span><span class=\"S27F8 SBD3 S2\" id=\"t2d_185\">Direction des Grands Projets et Senioriales </span><span class=\"S54E3 SBD5 S2\" id=\"t2e_185\">SNC </span><span class=\"S6B4A SBD5 S2\" id=\"t2f_185\">Ailette \u00c9quipements </span><span class=\"S6B4B SBD5 S2\" id=\"t2g_185\">Globale (IG) </span><span class=\"S6B4C SBD5 S2\" id=\"t2h_185\">100 </span><span class=\"S6B4D SBD5 S2\" id=\"t2i_185\">100 </span><span class=\"S6B4E SBD5 S2\" id=\"t2j_185\">FRANCE </span><span class=\"S1311 SBD5 S2\" id=\"t2k_185\">SNC </span><span class=\"S6B4F SBD5 S2\" id=\"t2l_185\">Aime La Plagne Am\u00e9nagement </span><span class=\"S6B50 SBD5 S2\" id=\"t2m_185\">Globale (IG) </span><span class=\"S6B51 SBD5 S2\" id=\"t2n_185\">100 </span><span class=\"S6B52 SBD5 S2\" id=\"t2o_185\">100 </span><span class=\"S6B53 SBD5 S2\" id=\"t2p_185\">FRANCE </span><span class=\"S1508 SBD5 S2\" id=\"t2q_185\">SNC </span><span class=\"S6A63 SBD5 S2\" id=\"t2r_185\">Aime La Plagne Loisirs </span><span class=\"S6A64 SBD5 S2\" id=\"t2s_185\">Globale (IG) </span><span class=\"S6A65 SBD5 S2\" id=\"t2t_185\">100 </span><span class=\"S6A66 SBD5 S2\" id=\"t2u_185\">100 </span><span class=\"S6A67 SBD5 S2\" id=\"t2v_185\">FRANCE </span><span class=\"S6A68 SBD5 S2\" id=\"t2w_185\">SNC </span><span class=\"S6A69 SBD5 S2\" id=\"t2x_185\">Avoriaz Crozats loisirs </span><span class=\"S6A6A SBD5 S2\" id=\"t2y_185\">Globale (IG) </span><span class=\"S6A6B SBD5 S2\" id=\"t2z_185\">100 </span><span class=\"S6A6C SBD5 S2\" id=\"t30_185\">100 </span><span class=\"S6A6D SBD5 S2\" id=\"t31_185\">FRANCE </span><span class=\"S4A3B SBD5 S2\" id=\"t32_185\">SNC </span><span class=\"S6A6E SBD5 S2\" id=\"t33_185\">Avoriaz Hermine Loisirs </span><span class=\"S6B54 SBD5 S2\" id=\"t34_185\">Globale (IG) </span><span class=\"S6B55 SBD5 S2\" id=\"t35_185\">100 </span><span class=\"S6A71 SBD5 S2\" id=\"t36_185\">100 </span><span class=\"S6A72 SBD5 S2\" id=\"t37_185\">FRANCE </span><span class=\"S1C01 SBD5 S2\" id=\"t38_185\">SNC </span><span class=\"S6B56 SBD5 S2\" id=\"t39_185\">Avoriaz T\u00e9l\u00e9ph\u00e9rique </span><span class=\"S6B57 SBD5 S2\" id=\"t3a_185\">Globale (IG) </span><span class=\"S6B58 SBD5 S2\" id=\"t3b_185\">100 </span><span class=\"S6B59 SBD5 S2\" id=\"t3c_185\">100 </span><span class=\"S6B5A SBD5 S2\" id=\"t3d_185\">FRANCE </span><span class=\"S6B5B SBD5 S2\" id=\"t3e_185\">Ltd liability </span><span class=\"S6B5C SBD5 S2\" id=\"t3f_185\">company </span><span class=\"S6B5D SBD5 S2\" id=\"t3g_185\">Beau Village Tourism Development Company Limited </span><span class=\"S6B5E SBD5 S2\" id=\"t3h_185\">Mise en </span><span class=\"S6B5F SBD5 S2\" id=\"t3i_185\">\u00e9quivalence (ME) </span><span class=\"S6B60 SBD5 S2\" id=\"t3j_185\">44 </span><span class=\"S6B61 SBD5 S2\" id=\"t3k_185\">44 </span><span class=\"S6B62 SBD5 S2\" id=\"t3l_185\">CHINE </span><span class=\"S2CED SBD5 S2\" id=\"t3m_185\">SNC </span><span class=\"S6B63 SBD5 S2\" id=\"t3n_185\">Belle Dune Clairiere </span><span class=\"S6B64 SBD5 S2\" id=\"t3o_185\">Globale (IG) </span><span class=\"S6B65 SBD5 S2\" id=\"t3p_185\">100 </span><span class=\"S6B66 SBD5 S2\" id=\"t3q_185\">100 </span><span class=\"S6B67 SBD5 S2\" id=\"t3r_185\">FRANCE </span><span class=\"SF16 SBD5 S2\" id=\"t3s_185\">SNC </span><span class=\"S6B68 SBD5 S2\" id=\"t3t_185\">Biarritz Loisirs </span><span class=\"S6B69 SBD5 S2\" id=\"t3u_185\">Globale (IG) </span><span class=\"S6B6A SBD5 S2\" id=\"t3v_185\">100 </span><span class=\"S6B6B SBD5 S2\" id=\"t3w_185\">100 </span><span class=\"S6B6C SBD5 S2\" id=\"t3x_185\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t3y_185\">SNC </span><span class=\"S6A8A SBD5 S2\" id=\"t3z_185\">Bois de la Mothe Chandenier Fonci\u00e8re </span><span class=\"S6A8B SBD5 S2\" id=\"t40_185\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t41_185\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t42_185\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t43_185\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t44_185\">SNC </span><span class=\"S6A8F SBD5 S2\" id=\"t45_185\">Bois des Harcholins Fonci\u00e8re </span><span class=\"S6A90 SBD5 S2\" id=\"t46_185\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t47_185\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t48_185\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t49_185\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t4a_185\">SNC </span><span class=\"S749 SBD5 S2\" id=\"t4b_185\">Bois Francs H\u00e9bergements </span><span class=\"S56C6 SBD5 S2\" id=\"t4c_185\">Globale (IG) </span><span class=\"S6B6D SBD5 S2\" id=\"t4d_185\">100 </span><span class=\"S6A96 SBD5 S2\" id=\"t4e_185\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t4f_185\">FRANCE </span><span class=\"S5519 SBD5 S2\" id=\"t4g_185\">SNC </span><span class=\"S6B6E SBD5 S2\" id=\"t4h_185\">Bois Francs R\u00e9novation II </span><span class=\"S6B6F SBD5 S2\" id=\"t4i_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B70 SBD5 S2\" id=\"t4j_185\">- </span><span class=\"S6B71 SBD5 S2\" id=\"t4k_185\">100 </span><span class=\"S6B72 SBD5 S2\" id=\"t4l_185\">FRANCE </span><span class=\"S2D08 SBD5 S2\" id=\"t4m_185\">SNC </span><span class=\"S6B73 SBD5 S2\" id=\"t4n_185\">Caen Meslin Loisirs </span><span class=\"S6B74 SBD5 S2\" id=\"t4o_185\">Mise en </span><span class=\"S6B75 SBD5 S2\" id=\"t4p_185\">\u00e9quivalence (ME) </span><span class=\"S6B76 SBD5 S2\" id=\"t4q_185\">40 </span><span class=\"S6B77 SBD5 S2\" id=\"t4r_185\">40 </span><span class=\"S6B78 SBD5 S2\" id=\"t4s_185\">FRANCE </span><span class=\"S2EB6 SBD5 S2\" id=\"t4t_185\">SNC </span><span class=\"S6B79 SBD5 S2\" id=\"t4u_185\">Chaumont H\u00e9bergements </span><span class=\"S6B7A SBD5 S2\" id=\"t4v_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B7B SBD5 S2\" id=\"t4w_185\">- </span><span class=\"S6B7C SBD5 S2\" id=\"t4x_185\">100 </span><span class=\"S6B7D SBD5 S2\" id=\"t4y_185\">FRANCE </span><span class=\"S5111 SBD5 S2\" id=\"t4z_185\">SNC </span><span class=\"S6B7E SBD5 S2\" id=\"t50_185\">Flaine Montsoleil Extension </span><span class=\"S6B7F SBD5 S2\" id=\"t51_185\">Globale (IG) </span><span class=\"S6B80 SBD5 S2\" id=\"t52_185\">100 </span><span class=\"S6B81 SBD5 S2\" id=\"t53_185\">100 </span><span class=\"S6B82 SBD5 S2\" id=\"t54_185\">FRANCE </span><span class=\"S5132 SBD5 S2\" id=\"t55_185\">SAS </span><span class=\"S6B83 SBD5 S2\" id=\"t56_185\">Fonci\u00e8re Presqu'\u00eele de La Touques </span><span class=\"S6B84 SBD5 S2\" id=\"t57_185\">Mise en </span><span class=\"S6B85 SBD5 S2\" id=\"t58_185\">\u00e9quivalence (ME) </span><span class=\"S6B86 SBD5 S2\" id=\"t59_185\">50 </span><span class=\"S6B87 SBD5 S2\" id=\"t5a_185\">50 </span><span class=\"S6B88 SBD5 S2\" id=\"t5b_185\">FRANCE </span><span class=\"S5065 SBD5 S2\" id=\"t5c_185\">SCCV </span><span class=\"S6B89 SBD5 S2\" id=\"t5d_185\">Immalliance Seniors le Pin </span><span class=\"S6B8A SBD5 S2\" id=\"t5e_185\">Globale (IG) </span><span class=\"S6B8B SBD5 S2\" id=\"t5f_185\">51 </span><span class=\"S6B8C SBD5 S2\" id=\"t5g_185\">51 </span><span class=\"S6B8D SBD5 S2\" id=\"t5h_185\">FRANCE </span><span class=\"S1A81 SBD5 S2\" id=\"t5i_185\">SNC </span><span class=\"S6B8E SBD5 S2\" id=\"t5j_185\">La Gare de Bois Roger </span><span class=\"S6B8F SBD5 S2\" id=\"t5k_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B90 SBD5 S2\" id=\"t5l_185\">- </span><span class=\"S6B91 SBD5 S2\" id=\"t5m_185\">100 </span><span class=\"S6B92 SBD5 S2\" id=\"t5n_185\">FRANCE </span><span class=\"S1D88 SBD5 S2\" id=\"t5o_185\">SAS </span><span class=\"S6B93 SBD5 S2\" id=\"t5p_185\">LAB Senioriales </span><span class=\"S6B94 SBD5 S2\" id=\"t5q_185\">Globale (IG) </span><span class=\"S6B95 SBD5 S2\" id=\"t5r_185\">100 </span><span class=\"S6B96 SBD5 S2\" id=\"t5s_185\">100 </span><span class=\"S6B97 SBD5 S2\" id=\"t5t_185\">FRANCE </span><span class=\"S3697 SBD5 S2\" id=\"t5u_185\">SAS </span><span class=\"S6B98 SBD5 S2\" id=\"t5v_185\">Les Cordeliers </span><span class=\"S6B99 SBD5 S2\" id=\"t5w_185\">Mise en </span><span class=\"S5547 SBD5 S2\" id=\"t5x_185\">\u00e9quivalence (ME) </span><span class=\"S6B9A SBD5 S2\" id=\"t5y_185\">50 </span><span class=\"S6B9B SBD5 S2\" id=\"t5z_185\">50 </span><span class=\"S6B9C SBD5 S2\" id=\"t60_185\">FRANCE </span><span class=\"S6B9D SBD5 S2\" id=\"t61_185\">SCCV </span><span class=\"S6B9E SBD5 S2\" id=\"t62_185\">Senioriales Boulou </span><span class=\"S6B9F SBD5 S2\" id=\"t63_185\">Globale (IG) </span><span class=\"S6BA0 SBD5 S2\" id=\"t64_185\">100 </span><span class=\"S6BA1 SBD5 S2\" id=\"t65_185\">100 </span><span class=\"S6BA2 SBD5 S2\" id=\"t66_185\">FRANCE </span><span class=\"S6BA3 SBD5 S2\" id=\"t67_185\">SCCV </span><span class=\"S6BA4 SBD5 S2\" id=\"t68_185\">Senioriales d\u2019Izon </span><span class=\"S6BA5 SBD5 S2\" id=\"t69_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6BA6 SBD5 S2\" id=\"t6a_185\">- </span><span class=\"S6BA7 SBD5 S2\" id=\"t6b_185\">100 </span><span class=\"S6BA8 SBD5 S2\" id=\"t6c_185\">FRANCE </span><span class=\"S4483 SBD5 S2\" id=\"t6d_185\">SCCV </span><span class=\"S6BA9 SBD5 S2\" id=\"t6e_185\">Senioriales d'Angers </span><span class=\"S6BAA SBD5 S2\" id=\"t6f_185\">Mise en </span><span class=\"S6BAB SBD5 S2\" id=\"t6g_185\">\u00e9quivalence (ME) </span><span class=\"S6BAC SBD5 S2\" id=\"t6h_185\">50 </span><span class=\"S6BAD SBD5 S2\" id=\"t6i_185\">50 </span><span class=\"S6BAE SBD5 S2\" id=\"t6j_185\">FRANCE </span><span class=\"S3C82 SBD5 S2\" id=\"t6k_185\">SCCV </span><span class=\"S6BAF SBD5 S2\" id=\"t6l_185\">Senioriales de Bassens </span><span class=\"S6BB0 SBD5 S2\" id=\"t6m_185\">Globale (IG) </span><span class=\"S6BB1 SBD5 S2\" id=\"t6n_185\">100 </span><span class=\"S6BB2 SBD5 S2\" id=\"t6o_185\">100 </span><span class=\"S6BB3 SBD5 S2\" id=\"t6p_185\">FRANCE </span><span class=\"S6BB4 SBD5 S2\" id=\"t6q_185\">SNC </span><span class=\"S6BB5 SBD5 S2\" id=\"t6r_185\">Senioriales de Bordeaux Deschamps </span><span class=\"S6BB6 SBD5 S2\" id=\"t6s_185\">Globale (IG) </span><span class=\"S6BB7 SBD5 S2\" id=\"t6t_185\">60 </span><span class=\"S6BB8 SBD5 S2\" id=\"t6u_185\">60 </span><span class=\"S6BB9 SBD5 S2\" id=\"t6v_185\">FRANCE </span><span class=\"S6BBA SBD5 S2\" id=\"t6w_185\">SCCV </span><span class=\"S6BBB SBD5 S2\" id=\"t6x_185\">Senioriales de Bracieux </span><span class=\"S6BBC SBD5 S2\" id=\"t6y_185\">Globale (IG) </span><span class=\"S6BBD SBD5 S2\" id=\"t6z_185\">100 </span><span class=\"S6BBE SBD5 S2\" id=\"t70_185\">100 </span><span class=\"S6BBF SBD5 S2\" id=\"t71_185\">FRANCE </span><span class=\"S51A0 SBD5 S2\" id=\"t72_185\">SCCV </span><span class=\"S6BC0 SBD5 S2\" id=\"t73_185\">Senioriales de Cavillargues </span><span class=\"S6BC1 SBD5 S2\" id=\"t74_185\">Globale (IG) </span><span class=\"S6BC2 SBD5 S2\" id=\"t75_185\">100 </span><span class=\"S6BC3 SBD5 S2\" id=\"t76_185\">100 </span><span class=\"S6BC4 SBD5 S2\" id=\"t77_185\">FRANCE </span><span class=\"S6BC5 SBD5 S2\" id=\"t78_185\">SCCV </span><span class=\"S6BC6 SBD5 S2\" id=\"t79_185\">Senioriales de Cholet </span><span class=\"S6BC7 SBD5 S2\" id=\"t7a_185\">Mise en </span><span class=\"S6BC8 SBD5 S2\" id=\"t7b_185\">\u00e9quivalence (ME) </span><span class=\"S6BC9 SBD5 S2\" id=\"t7c_185\">50 </span><span class=\"S6BCA SBD5 S2\" id=\"t7d_185\">50 </span><span class=\"S6BCB SBD5 S2\" id=\"t7e_185\">FRANCE </span><span class=\"S6BCC SBD5 S2\" id=\"t7f_185\">SCCV </span><span class=\"S6BCD SBD5 S2\" id=\"t7g_185\">Senioriales de G\u00e9vez\u00e9 </span><span class=\"S6BCE SBD5 S2\" id=\"t7h_185\">Mise en </span><span class=\"S6BCF SBD5 S2\" id=\"t7i_185\">\u00e9quivalence (ME) </span><span class=\"S6BD0 SBD5 S2\" id=\"t7j_185\">50 </span><span class=\"S6BD1 SBD5 S2\" id=\"t7k_185\">50 </span><span class=\"S6BD2 SBD5 S2\" id=\"t7l_185\">FRANCE </span><span class=\"S6BD3 SBD5 S2\" id=\"t7m_185\">SCCV </span><span class=\"S6BD4 SBD5 S2\" id=\"t7n_185\">Senioriales de Gonfaron </span><span class=\"S6BD5 SBD5 S2\" id=\"t7o_185\">Globale (IG) </span><span class=\"S6BD6 SBD5 S2\" id=\"t7p_185\">100 </span><span class=\"S6BD7 SBD5 S2\" id=\"t7q_185\">100 </span><span class=\"S6BD8 SBD5 S2\" id=\"t7r_185\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_186\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_186\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_186\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_186\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_186\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_186\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_186\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_186\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_186\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_186\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_186\">SNC </span><span class=\"S69FE SBD5 S2\" id=\"ti_186\">Senioriales de Gujan Mestras </span><span class=\"S69FF SBD5 S2\" id=\"tj_186\">Globale (IG) </span><span class=\"S6BD9 SBD5 S2\" id=\"tk_186\">60 </span><span class=\"S6BDA SBD5 S2\" id=\"tl_186\">60 </span><span class=\"S6A02 SBD5 S2\" id=\"tm_186\">FRANCE </span><span class=\"S6A03 SBD5 S2\" id=\"tn_186\">SCCV </span><span class=\"S6A04 SBD5 S2\" id=\"to_186\">Senioriales de Jonqui\u00e8res </span><span class=\"S6A05 SBD5 S2\" id=\"tp_186\">Globale (IG) </span><span class=\"S6BDB SBD5 S2\" id=\"tq_186\">100 </span><span class=\"S6BDC SBD5 S2\" id=\"tr_186\">100 </span><span class=\"S6BDD SBD5 S2\" id=\"ts_186\">FRANCE </span><span class=\"S6BDE SBD5 S2\" id=\"tt_186\">SCCV </span><span class=\"S6BDF SBD5 S2\" id=\"tu_186\">Senioriales de Juvignac </span><span class=\"S6BE0 SBD5 S2\" id=\"tv_186\">Globale (IG) </span><span class=\"S6BE1 SBD5 S2\" id=\"tw_186\">100 </span><span class=\"S6BE2 SBD5 S2\" id=\"tx_186\">100 </span><span class=\"S6BE3 SBD5 S2\" id=\"ty_186\">FRANCE </span><span class=\"S1EAA SBD5 S2\" id=\"tz_186\">SCCV </span><span class=\"S6BE4 SBD5 S2\" id=\"t10_186\">Senioriales de la C\u00f4te d'Azur </span><span class=\"S6BE5 SBD5 S2\" id=\"t11_186\">Globale (IG) </span><span class=\"S6BE6 SBD5 S2\" id=\"t12_186\">100 </span><span class=\"S6BE7 SBD5 S2\" id=\"t13_186\">100 </span><span class=\"S6BE8 SBD5 S2\" id=\"t14_186\">FRANCE </span><span class=\"S4923 SBD5 S2\" id=\"t15_186\">SCCV </span><span class=\"S6BE9 SBD5 S2\" id=\"t16_186\">Senioriales de la Rochelle Laleu (ex la Rochelle la Pallice) </span><span class=\"S6BEA SBD5 S2\" id=\"t17_186\">Globale (IG) </span><span class=\"S6BEB SBD5 S2\" id=\"t18_186\">100 </span><span class=\"S6BEC SBD5 S2\" id=\"t19_186\">100 </span><span class=\"S6BED SBD5 S2\" id=\"t1a_186\">FRANCE </span><span class=\"S164E SBD5 S2\" id=\"t1b_186\">SNC </span><span class=\"S6BEE SBD5 S2\" id=\"t1c_186\">Les Senioriales de Marseille 7 </span><span class=\"S6BEF SBD5 S2\" id=\"t1d_186\">Globale (IG) </span><span class=\"S6BF0 SBD5 S2\" id=\"t1e_186\">100 </span><span class=\"S6BF1 SBD5 S2\" id=\"t1f_186\">100 </span><span class=\"S6BF2 SBD5 S2\" id=\"t1g_186\">FRANCE </span><span class=\"S6BF3 SBD5 S2\" id=\"t1h_186\">SCCV </span><span class=\"S6BF4 SBD5 S2\" id=\"t1i_186\">Senioriales de Monteux </span><span class=\"S6BF5 SBD5 S2\" id=\"t1j_186\">Mise en </span><span class=\"S6BF6 SBD5 S2\" id=\"t1k_186\">\u00e9quivalence (ME) </span><span class=\"S6BF7 SBD5 S2\" id=\"t1l_186\">50 </span><span class=\"S6BF8 SBD5 S2\" id=\"t1m_186\">50 </span><span class=\"S6BF9 SBD5 S2\" id=\"t1n_186\">FRANCE </span><span class=\"S5D03 SBD5 S2\" id=\"t1o_186\">SCCV </span><span class=\"S6BFA SBD5 S2\" id=\"t1p_186\">Senioriales de Nancy </span><span class=\"S6BFB SBD5 S2\" id=\"t1q_186\">Globale (IG) </span><span class=\"S6BFC SBD5 S2\" id=\"t1r_186\">100 </span><span class=\"S6BFD SBD5 S2\" id=\"t1s_186\">100 </span><span class=\"S6BFE SBD5 S2\" id=\"t1t_186\">FRANCE </span><span class=\"SFE2 SBD5 S2\" id=\"t1u_186\">SCCV </span><span class=\"S6B2C SBD5 S2\" id=\"t1v_186\">Senioriales de Pollestres </span><span class=\"S6BFF SBD5 S2\" id=\"t1w_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C00 SBD5 S2\" id=\"t1x_186\">- </span><span class=\"S6C01 SBD5 S2\" id=\"t1y_186\">100 </span><span class=\"S6B31 SBD5 S2\" id=\"t1z_186\">FRANCE </span><span class=\"S137C SBD5 S2\" id=\"t20_186\">SCCV </span><span class=\"S6C02 SBD5 S2\" id=\"t21_186\">Senioriales de Pourri\u00e8res </span><span class=\"S6C03 SBD5 S2\" id=\"t22_186\">Globale (IG) </span><span class=\"S6C04 SBD5 S2\" id=\"t23_186\">100 </span><span class=\"S6C05 SBD5 S2\" id=\"t24_186\">100 </span><span class=\"S6C06 SBD5 S2\" id=\"t25_186\">FRANCE </span><span class=\"S2896 SBD5 S2\" id=\"t26_186\">SCCV </span><span class=\"S6C07 SBD5 S2\" id=\"t27_186\">Senioriales de Rambouillet </span><span class=\"S6C08 SBD5 S2\" id=\"t28_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C09 SBD5 S2\" id=\"t29_186\">- </span><span class=\"S6C0A SBD5 S2\" id=\"t2a_186\">100 </span><span class=\"S6C0B SBD5 S2\" id=\"t2b_186\">FRANCE </span><span class=\"S30C1 SBD5 S2\" id=\"t2c_186\">SCCV </span><span class=\"S6C0C SBD5 S2\" id=\"t2d_186\">Senioriales de Soulac </span><span class=\"S6C0D SBD5 S2\" id=\"t2e_186\">Globale (IG) </span><span class=\"S6C0E SBD5 S2\" id=\"t2f_186\">100 </span><span class=\"S6C0F SBD5 S2\" id=\"t2g_186\">100 </span><span class=\"S6C10 SBD5 S2\" id=\"t2h_186\">FRANCE </span><span class=\"S125D SBD5 S2\" id=\"t2i_186\">SCCV </span><span class=\"S6C11 SBD5 S2\" id=\"t2j_186\">Senioriales de Soustons </span><span class=\"S6C12 SBD5 S2\" id=\"t2k_186\">Globale (IG) </span><span class=\"S6C13 SBD5 S2\" id=\"t2l_186\">100 </span><span class=\"S6C14 SBD5 S2\" id=\"t2m_186\">100 </span><span class=\"S6C15 SBD5 S2\" id=\"t2n_186\">FRANCE </span><span class=\"S27EE SBD5 S2\" id=\"t2o_186\">SNC </span><span class=\"S6C16 SBD5 S2\" id=\"t2p_186\">Senioriales de Valence </span><span class=\"S6C17 SBD5 S2\" id=\"t2q_186\">Globale (IG) </span><span class=\"S6C18 SBD5 S2\" id=\"t2r_186\">100 </span><span class=\"S6C19 SBD5 S2\" id=\"t2s_186\">100 </span><span class=\"S6C1A SBD5 S2\" id=\"t2t_186\">FRANCE </span><span class=\"S6C1B SBD5 S2\" id=\"t2u_186\">SCCV </span><span class=\"S6C1C SBD5 S2\" id=\"t2v_186\">Senioriales de Vias </span><span class=\"S6C1D SBD5 S2\" id=\"t2w_186\">Globale (IG) </span><span class=\"S6C1E SBD5 S2\" id=\"t2x_186\">100 </span><span class=\"S6C1F SBD5 S2\" id=\"t2y_186\">100 </span><span class=\"S6C20 SBD5 S2\" id=\"t2z_186\">FRANCE </span><span class=\"SBFF SBD5 S2\" id=\"t30_186\">SCCV </span><span class=\"S6C21 SBD5 S2\" id=\"t31_186\">Senioriales du Pornic </span><span class=\"S6C22 SBD5 S2\" id=\"t32_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C23 SBD5 S2\" id=\"t33_186\">- </span><span class=\"S6C24 SBD5 S2\" id=\"t34_186\">100 </span><span class=\"S6C25 SBD5 S2\" id=\"t35_186\">FRANCE </span><span class=\"S5D31 SBD5 S2\" id=\"t36_186\">SCCV </span><span class=\"S6C26 SBD5 S2\" id=\"t37_186\">Senioriales en ville de Cavaillon </span><span class=\"S6C27 SBD5 S2\" id=\"t38_186\">Globale (IG) </span><span class=\"S6C28 SBD5 S2\" id=\"t39_186\">100 </span><span class=\"S6C29 SBD5 S2\" id=\"t3a_186\">100 </span><span class=\"S6C2A SBD5 S2\" id=\"t3b_186\">FRANCE </span><span class=\"S1A08 SBD5 S2\" id=\"t3c_186\">SNC </span><span class=\"S6C2B SBD5 S2\" id=\"t3d_186\">Senioriales en Ville de Cesson-Sevign\u00e9 </span><span class=\"S6C2C SBD5 S2\" id=\"t3e_186\">Mise en </span><span class=\"S6C2D SBD5 S2\" id=\"t3f_186\">\u00e9quivalence (ME) </span><span class=\"S6C2E SBD5 S2\" id=\"t3g_186\">50 </span><span class=\"S6C2F SBD5 S2\" id=\"t3h_186\">50 </span><span class=\"S6C30 SBD5 S2\" id=\"t3i_186\">FRANCE </span><span class=\"S6C31 SBD5 S2\" id=\"t3j_186\">SCCV </span><span class=\"S6C32 SBD5 S2\" id=\"t3k_186\">Senioriales en Ville de Fontenay-aux-Roses </span><span class=\"S6C33 SBD5 S2\" id=\"t3l_186\">Mise en </span><span class=\"S6C34 SBD5 S2\" id=\"t3m_186\">\u00e9quivalence (ME) </span><span class=\"S6C35 SBD5 S2\" id=\"t3n_186\">50 </span><span class=\"S6C36 SBD5 S2\" id=\"t3o_186\">50 </span><span class=\"S6C37 SBD5 S2\" id=\"t3p_186\">FRANCE </span><span class=\"S1A1E SBD5 S2\" id=\"t3q_186\">SCCV </span><span class=\"S6C38 SBD5 S2\" id=\"t3r_186\">Senioriales en Ville de Mantes-la-Jolie </span><span class=\"S6C39 SBD5 S2\" id=\"t3s_186\">Globale (IG) </span><span class=\"S6C3A SBD5 S2\" id=\"t3t_186\">100 </span><span class=\"S6C3B SBD5 S2\" id=\"t3u_186\">100 </span><span class=\"S6C3C SBD5 S2\" id=\"t3v_186\">FRANCE </span><span class=\"S6A73 SBD5 S2\" id=\"t3w_186\">SCCV </span><span class=\"S6A74 SBD5 S2\" id=\"t3x_186\">Senioriales en Ville de Mordelles </span><span class=\"S6C3D SBD5 S2\" id=\"t3y_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C3E SBD5 S2\" id=\"t3z_186\">- </span><span class=\"S6A77 SBD5 S2\" id=\"t40_186\">100 </span><span class=\"S6A78 SBD5 S2\" id=\"t41_186\">FRANCE </span><span class=\"S269D SBD5 S2\" id=\"t42_186\">SCCV </span><span class=\"S6A79 SBD5 S2\" id=\"t43_186\">Senioriales en ville de Noisy-le-Grand </span><span class=\"S6C3F SBD5 S2\" id=\"t44_186\">Globale (IG) </span><span class=\"S6C40 SBD5 S2\" id=\"t45_186\">100 </span><span class=\"S6A7C SBD5 S2\" id=\"t46_186\">100 </span><span class=\"S6A7D SBD5 S2\" id=\"t47_186\">FRANCE </span><span class=\"S2CEC SBD5 S2\" id=\"t48_186\">SCCV </span><span class=\"S6C41 SBD5 S2\" id=\"t49_186\">Senioriales en ville de Pessac </span><span class=\"S6C42 SBD5 S2\" id=\"t4a_186\">Globale (IG) </span><span class=\"S6C43 SBD5 S2\" id=\"t4b_186\">100 </span><span class=\"S6C44 SBD5 S2\" id=\"t4c_186\">100 </span><span class=\"S6C45 SBD5 S2\" id=\"t4d_186\">FRANCE </span><span class=\"S6A84 SBD5 S2\" id=\"t4e_186\">SCCV </span><span class=\"S6A85 SBD5 S2\" id=\"t4f_186\">Senioriales en Ville de Saint-Ave </span><span class=\"S6C46 SBD5 S2\" id=\"t4g_186\">Mise en </span><span class=\"S6C47 SBD5 S2\" id=\"t4h_186\">\u00e9quivalence (ME) </span><span class=\"S6C48 SBD5 S2\" id=\"t4i_186\">50 </span><span class=\"S6C49 SBD5 S2\" id=\"t4j_186\">50 </span><span class=\"S6A89 SBD5 S2\" id=\"t4k_186\">FRANCE </span><span class=\"S868 SBD5 S2\" id=\"t4l_186\">SNC </span><span class=\"S6C4A SBD5 S2\" id=\"t4m_186\">Senioriales en ville de Sannois </span><span class=\"S6C4B SBD5 S2\" id=\"t4n_186\">Globale (IG) </span><span class=\"S6C4C SBD5 S2\" id=\"t4o_186\">100 </span><span class=\"S6C4D SBD5 S2\" id=\"t4p_186\">100 </span><span class=\"S6C4E SBD5 S2\" id=\"t4q_186\">FRANCE </span><span class=\"S39C0 SBD5 S2\" id=\"t4r_186\">SCCV </span><span class=\"S6C4F SBD5 S2\" id=\"t4s_186\">Senioriales en Ville de Schiltigheim </span><span class=\"S14F8 SBD5 S2\" id=\"t4t_186\">Mise en </span><span class=\"S6C50 SBD5 S2\" id=\"t4u_186\">\u00e9quivalence (ME) </span><span class=\"S6C51 SBD5 S2\" id=\"t4v_186\">50 </span><span class=\"S6C52 SBD5 S2\" id=\"t4w_186\">50 </span><span class=\"S6C53 SBD5 S2\" id=\"t4x_186\">FRANCE </span><span class=\"SE39 SBD5 S2\" id=\"t4y_186\">SNC </span><span class=\"S6C54 SBD5 S2\" id=\"t4z_186\">Senioriales en ville de St-Palais sur Mer </span><span class=\"S6C55 SBD5 S2\" id=\"t50_186\">Globale (IG) </span><span class=\"S6C56 SBD5 S2\" id=\"t51_186\">100 </span><span class=\"S6C57 SBD5 S2\" id=\"t52_186\">100 </span><span class=\"S6C58 SBD5 S2\" id=\"t53_186\">FRANCE </span><span class=\"S1833 SBD5 S2\" id=\"t54_186\">SCCV </span><span class=\"S6C59 SBD5 S2\" id=\"t55_186\">Senioriales en ville de St-Priest </span><span class=\"S6C5A SBD5 S2\" id=\"t56_186\">Globale (IG) </span><span class=\"S6C5B SBD5 S2\" id=\"t57_186\">100 </span><span class=\"S6C5C SBD5 S2\" id=\"t58_186\">100 </span><span class=\"S6C5D SBD5 S2\" id=\"t59_186\">FRANCE </span><span class=\"S1A5C SBD5 S2\" id=\"t5a_186\">SNC </span><span class=\"S6C5E SBD5 S2\" id=\"t5b_186\">Senioriales en Ville d'\u00c9merainville </span><span class=\"S6C5F SBD5 S2\" id=\"t5c_186\">Globale (IG) </span><span class=\"S6C60 SBD5 S2\" id=\"t5d_186\">100 </span><span class=\"S6C61 SBD5 S2\" id=\"t5e_186\">100 </span><span class=\"S6C62 SBD5 S2\" id=\"t5f_186\">FRANCE </span><span class=\"S48D8 SBD5 S2\" id=\"t5g_186\">SCCV </span><span class=\"S6C63 SBD5 S2\" id=\"t5h_186\">Senioriales en ville du Teich </span><span class=\"S6C64 SBD5 S2\" id=\"t5i_186\">Globale (IG) </span><span class=\"S6C65 SBD5 S2\" id=\"t5j_186\">100 </span><span class=\"S6C66 SBD5 S2\" id=\"t5k_186\">100 </span><span class=\"S6C67 SBD5 S2\" id=\"t5l_186\">FRANCE </span><span class=\"S2EB8 SBD5 S2\" id=\"t5m_186\">SCCV </span><span class=\"S6C68 SBD5 S2\" id=\"t5n_186\">Senioriales Ville de Castanet </span><span class=\"S6C69 SBD5 S2\" id=\"t5o_186\">Mise en </span><span class=\"S6C6A SBD5 S2\" id=\"t5p_186\">\u00e9quivalence (ME) </span><span class=\"S6C6B SBD5 S2\" id=\"t5q_186\">50 </span><span class=\"S6C6C SBD5 S2\" id=\"t5r_186\">50 </span><span class=\"S6C6D SBD5 S2\" id=\"t5s_186\">FRANCE </span><span class=\"S6C6E SBD5 S2\" id=\"t5t_186\">SCCV </span><span class=\"S6C6F SBD5 S2\" id=\"t5u_186\">Senioriales Ville de Luce </span><span class=\"S6C70 SBD5 S2\" id=\"t5v_186\">Globale (IG) </span><span class=\"S6C71 SBD5 S2\" id=\"t5w_186\">100 </span><span class=\"S6C72 SBD5 S2\" id=\"t5x_186\">100 </span><span class=\"S6C73 SBD5 S2\" id=\"t5y_186\">FRANCE </span><span class=\"S5534 SBD5 S2\" id=\"t5z_186\">SCCV </span><span class=\"S6C74 SBD5 S2\" id=\"t60_186\">Senioriales Ville de N\u00eemes </span><span class=\"S6C75 SBD5 S2\" id=\"t61_186\">Globale (IG) </span><span class=\"S6C76 SBD5 S2\" id=\"t62_186\">100 </span><span class=\"S6C77 SBD5 S2\" id=\"t63_186\">100 </span><span class=\"S6C78 SBD5 S2\" id=\"t64_186\">FRANCE </span><span class=\"S228B SBD5 S2\" id=\"t65_186\">SCCV </span><span class=\"S6C79 SBD5 S2\" id=\"t66_186\">Senioriales Ville de St-\u00c9tienne </span><span class=\"S6C7A SBD5 S2\" id=\"t67_186\">Globale (IG) </span><span class=\"S6C7B SBD5 S2\" id=\"t68_186\">100 </span><span class=\"S6C7C SBD5 S2\" id=\"t69_186\">100 </span><span class=\"S6C7D SBD5 S2\" id=\"t6a_186\">FRANCE </span><span class=\"S6C7E SBD5 S2\" id=\"t6b_186\">SCCV </span><span class=\"S6C7F SBD5 S2\" id=\"t6c_186\">Senioriales Ville de Tourcoing </span><span class=\"S6C80 SBD5 S2\" id=\"t6d_186\">Mise en </span><span class=\"S6C81 SBD5 S2\" id=\"t6e_186\">\u00e9quivalence (ME) </span><span class=\"S6C82 SBD5 S2\" id=\"t6f_186\">50 </span><span class=\"S6C83 SBD5 S2\" id=\"t6g_186\">50 </span><span class=\"S6C84 SBD5 S2\" id=\"t6h_186\">FRANCE </span><span class=\"S6C85 SBD5 S2\" id=\"t6i_186\">SCCV </span><span class=\"S6C86 SBD5 S2\" id=\"t6j_186\">Senioriales Ville Marseille St Loup </span><span class=\"S6C87 SBD5 S2\" id=\"t6k_186\">Globale (IG) </span><span class=\"S6C88 SBD5 S2\" id=\"t6l_186\">100 </span><span class=\"S6C89 SBD5 S2\" id=\"t6m_186\">100 </span><span class=\"S6C8A SBD5 S2\" id=\"t6n_186\">FRANCE </span><span class=\"S6B9D SBD5 S2\" id=\"t6o_186\">SNC </span><span class=\"S6B9E SBD5 S2\" id=\"t6p_186\">Les Villages Nature </span><span class=\"S6C8B SBD6 S2\" id=\"t6q_186\">\u00ae </span><span class=\"S6C8C SBD5 S2\" id=\"t6r_186\">de Val d'Europe </span><span class=\"S6B9F SBD5 S2\" id=\"t6s_186\">Globale (IG) </span><span class=\"S6C8D SBD5 S2\" id=\"t6t_186\">50 </span><span class=\"S6C8E SBD5 S2\" id=\"t6u_186\">50 </span><span class=\"S6BA2 SBD5 S2\" id=\"t6v_186\">FRANCE </span><span class=\"S18A0 SBD5 S2\" id=\"t6w_186\">SNC </span><span class=\"S6C8F SBD5 S2\" id=\"t6x_186\">Meribel Ravines Premium </span><span class=\"S6C90 SBD5 S2\" id=\"t6y_186\">Globale (IG) </span><span class=\"S6C91 SBD5 S2\" id=\"t6z_186\">100 </span><span class=\"S6C92 SBD5 S2\" id=\"t70_186\">100 </span><span class=\"S6C93 SBD5 S2\" id=\"t71_186\">FRANCE </span><span class=\"S369A SBD5 S2\" id=\"t72_186\">SNC </span><span class=\"S6C94 SBD5 S2\" id=\"t73_186\">Nature H\u00e9bergements I </span><span class=\"S6C95 SBD5 S2\" id=\"t74_186\">Globale (IG) </span><span class=\"S6C96 SBD5 S2\" id=\"t75_186\">100 </span><span class=\"S6C97 SBD5 S2\" id=\"t76_186\">37,5 </span><span class=\"S6C98 SBD5 S2\" id=\"t77_186\">FRANCE </span><span class=\"S30DA SBD5 S2\" id=\"t78_186\">SAS </span><span class=\"S6C99 SBD5 S2\" id=\"t79_186\">P &amp; V Senioriales Exploitation </span><span class=\"S6C9A SBD5 S2\" id=\"t7a_186\">Globale (IG) </span><span class=\"S6C9B SBD5 S2\" id=\"t7b_186\">100 </span><span class=\"S6C9C SBD5 S2\" id=\"t7c_186\">100 </span><span class=\"S6C9D SBD5 S2\" id=\"t7d_186\">FRANCE </span><span class=\"S18AC SBD5 S2\" id=\"t7e_186\">SAS </span><span class=\"S6C9E SBD5 S2\" id=\"t7f_186\">P&amp;V Conseil Immobilier </span><span class=\"S5ADE SBD5 S2\" id=\"t7g_186\">Globale (IG) </span><span class=\"S6C9F SBD5 S2\" id=\"t7h_186\">100 </span><span class=\"S6CA0 SBD5 S2\" id=\"t7i_186\">100 </span><span class=\"S6CA1 SBD5 S2\" id=\"t7j_186\">FRANCE </span><span class=\"S2851 SBD5 S2\" id=\"t7k_186\">SARL </span><span class=\"S6CA2 SBD5 S2\" id=\"t7l_186\">P&amp;V Courtage </span><span class=\"S6CA3 SBD5 S2\" id=\"t7m_186\">Globale (IG) </span><span class=\"S6CA4 SBD5 S2\" id=\"t7n_186\">100 </span><span class=\"S6CA5 SBD5 S2\" id=\"t7o_186\">100 </span><span class=\"S6CA6 SBD5 S2\" id=\"t7p_186\">FRANCE </span><span class=\"S6CA7 SBD5 S2\" id=\"t7q_186\">SARL </span><span class=\"S6CA8 SBD5 S2\" id=\"t7r_186\">P&amp;V Transactions </span><span class=\"S6CA9 SBD5 S2\" id=\"t7s_186\">Globale (IG) </span><span class=\"S6CAA SBD5 S2\" id=\"t7t_186\">100 </span><span class=\"S6CAB SBD5 S2\" id=\"t7u_186\">100 </span><span class=\"S6CAC SBD5 S2\" id=\"t7v_186\">FRANCE </span><span class=\"S6CAD SBD5 S2\" id=\"t7w_186\">SAS </span><span class=\"S6CAE SBD5 S2\" id=\"t7x_186\">Pierre </span><span class=\"S6CAF SBD5 S2\" id=\"t7y_186\">&amp; </span><span class=\"S6CB0 SBD5 S2\" id=\"t7z_186\">Vacances D\u00e9veloppement SAS </span><span class=\"S6CB1 SBD5 S2\" id=\"t80_186\">Globale (IG) </span><span class=\"S6CB2 SBD5 S2\" id=\"t81_186\">100 </span><span class=\"S6CB3 SBD5 S2\" id=\"t82_186\">100 </span><span class=\"S6CB4 SBD5 S2\" id=\"t83_186\">FRANCE </span><span class=\"S43D5 SBD5 S2\" id=\"t84_186\">SAS </span><span class=\"S6CB5 SBD5 S2\" id=\"t85_186\">Pierre </span><span class=\"S6CB6 SBD5 S2\" id=\"t86_186\">&amp; </span><span class=\"S6CB7 SBD5 S2\" id=\"t87_186\">Vacances Investissement </span><span class=\"S6CB8 SBD5 S2\" id=\"t88_186\">24 </span><span class=\"S6CB9 SBD5 S2\" id=\"t89_186\">Globale (IG) </span><span class=\"S6CBA SBD5 S2\" id=\"t8a_186\">100 </span><span class=\"S6CBB SBD5 S2\" id=\"t8b_186\">100 </span><span class=\"S6CBC SBD5 S2\" id=\"t8c_186\">FRANCE </span><span class=\"S6CBD SBD5 S2\" id=\"t8d_186\">SAS </span><span class=\"S6CBE SBD5 S2\" id=\"t8e_186\">Pierre </span><span class=\"S6CBF SBD5 S2\" id=\"t8f_186\">&amp; </span><span class=\"S6CC0 SBD5 S2\" id=\"t8g_186\">Vacances Senioriales Programmes Immobiliers </span><span class=\"S6CC1 SBD5 S2\" id=\"t8h_186\">Globale (IG) </span><span class=\"S6CC2 SBD5 S2\" id=\"t8i_186\">100 </span><span class=\"S6CC3 SBD5 S2\" id=\"t8j_186\">100 </span><span class=\"S6CC4 SBD5 S2\" id=\"t8k_186\">FRANCE </span><span class=\"S298F SBD5 S2\" id=\"t8l_186\">SNC </span><span class=\"S6CC5 SBD5 S2\" id=\"t8m_186\">Presqu'\u00eele de La Touques Loisirs </span><span class=\"S6CC6 SBD5 S2\" id=\"t8n_186\">Globale (IG) </span><span class=\"S6CC7 SBD5 S2\" id=\"t8o_186\">100 </span><span class=\"S6CC8 SBD5 S2\" id=\"t8p_186\">100 </span><span class=\"S6CC9 SBD5 S2\" id=\"t8q_186\">FRANCE </span><span class=\"S6B0C SBD5 S2\" id=\"t8r_186\">SAS </span><span class=\"S6B0D SBD5 S2\" id=\"t8s_186\">PV Senioriales Gestion Immobili\u00e8re </span><span class=\"S6B0E SBD5 S2\" id=\"t8t_186\">Globale (IG) </span><span class=\"S6B0F SBD5 S2\" id=\"t8u_186\">100 </span><span class=\"S6B10 SBD5 S2\" id=\"t8v_186\">100 </span><span class=\"S6B11 SBD5 S2\" id=\"t8w_186\">FRANCE </span><span class=\"S6CCA SBD5 S2\" id=\"t8x_186\">SAS </span><span class=\"S6CCB SBD5 S2\" id=\"t8y_186\">PV Senioriales Production </span><span class=\"S6CCC SBD5 S2\" id=\"t8z_186\">Globale (IG) </span><span class=\"S6CCD SBD5 S2\" id=\"t90_186\">100 </span><span class=\"S6CCE SBD5 S2\" id=\"t91_186\">100 </span><span class=\"S6CCF SBD5 S2\" id=\"t92_186\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_187\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_187\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_187\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_187\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_187\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_187\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_187\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_187\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_187\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_187\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_187\">SAS </span><span class=\"S69FE SBD5 S2\" id=\"ti_187\">PV Senioriales Promotion &amp; </span><span class=\"S6CD0 SBD5 S2\" id=\"tj_187\">Commercialisation </span><span class=\"S69FF SBD5 S2\" id=\"tk_187\">Globale (IG) </span><span class=\"S6A00 SBD5 S2\" id=\"tl_187\">100 </span><span class=\"S6A01 SBD5 S2\" id=\"tm_187\">100 </span><span class=\"S6A02 SBD5 S2\" id=\"tn_187\">FRANCE </span><span class=\"S6CD1 SBD5 S2\" id=\"to_187\">Ltd liability </span><span class=\"S6B12 SBD5 S2\" id=\"tp_187\">company </span><span class=\"S6B13 SBD5 S2\" id=\"tq_187\">PVCP China Company Limited </span><span class=\"S6CD2 SBD5 S2\" id=\"tr_187\">Globale (IG) </span><span class=\"S6CD3 SBD5 S2\" id=\"ts_187\">100 </span><span class=\"S6CD4 SBD5 S2\" id=\"tt_187\">100 </span><span class=\"S6CD5 SBD5 S2\" id=\"tu_187\">CHINE </span><span class=\"S17F6 SBD5 S2\" id=\"tv_187\">SARL </span><span class=\"S6A09 SBD5 S2\" id=\"tw_187\">PV-CP China Holding B.V. </span><span class=\"S6CD6 SBD5 S2\" id=\"tx_187\">Globale (IG) </span><span class=\"S6CD7 SBD5 S2\" id=\"ty_187\">100 </span><span class=\"S6CD8 SBD5 S2\" id=\"tz_187\">100 </span><span class=\"S4D3A SBD5 S2\" id=\"t10_187\">PAYS-BAS </span><span class=\"S18D5 SBD5 S2\" id=\"t11_187\">SAS </span><span class=\"S6A0E SBD5 S2\" id=\"t12_187\">PV-CP Immobilier Holding SAS </span><span class=\"S6A11 SBD5 S2\" id=\"t13_187\">Globale (IG) </span><span class=\"S6A12 SBD5 S2\" id=\"t14_187\">100 </span><span class=\"S6A13 SBD5 S2\" id=\"t15_187\">100 </span><span class=\"S6CD9 SBD5 S2\" id=\"t16_187\">FRANCE </span><span class=\"S5E70 SBD5 S2\" id=\"t17_187\">SCCV </span><span class=\"S6A15 SBD5 S2\" id=\"t18_187\">SCCV Les Senioriales de Fleury sur Orne </span><span class=\"S6CDA SBD5 S2\" id=\"t19_187\">Mise en </span><span class=\"S6CDB SBD5 S2\" id=\"t1a_187\">\u00e9quivalence (ME) </span><span class=\"S6CDC SBD5 S2\" id=\"t1b_187\">50 </span><span class=\"S6CDD SBD5 S2\" id=\"t1c_187\">50 </span><span class=\"S6CDE SBD5 S2\" id=\"t1d_187\">FRANCE </span><span class=\"S6A1C SBD5 S2\" id=\"t1e_187\">SCCV </span><span class=\"S6A20 SBD5 S2\" id=\"t1f_187\">SCCV Palaiseau RT </span><span class=\"S6CDF SBD5 S2\" id=\"t1g_187\">Mise en </span><span class=\"S6CE0 SBD5 S2\" id=\"t1h_187\">\u00e9quivalence (ME) </span><span class=\"S6CE1 SBD5 S2\" id=\"t1i_187\">50 </span><span class=\"S6CE2 SBD5 S2\" id=\"t1j_187\">50 </span><span class=\"S6CE3 SBD5 S2\" id=\"t1k_187\">FRANCE </span><span class=\"S14B9 SBD5 S2\" id=\"t1l_187\">SCCV </span><span class=\"S6CE4 SBD5 S2\" id=\"t1m_187\">SCCV Toulouse Ponts Jumeaux A1 </span><span class=\"S6CE5 SBD5 S2\" id=\"t1n_187\">Mise en </span><span class=\"S6CE6 SBD5 S2\" id=\"t1o_187\">\u00e9quivalence (ME) </span><span class=\"S6CE7 SBD5 S2\" id=\"t1p_187\">50 </span><span class=\"S6CE8 SBD5 S2\" id=\"t1q_187\">50 </span><span class=\"S6CE9 SBD5 S2\" id=\"t1r_187\">FRANCE </span><span class=\"SDD3 SBD5 S2\" id=\"t1s_187\">SCI </span><span class=\"S6CEA SBD5 S2\" id=\"t1t_187\">SCI Puget sur Argens </span><span class=\"S6CEB SBD5 S2\" id=\"t1u_187\">Mise en </span><span class=\"S6CEC SBD5 S2\" id=\"t1v_187\">\u00e9quivalence (ME) </span><span class=\"S6CED SBD5 S2\" id=\"t1w_187\">50 </span><span class=\"S6CEE SBD5 S2\" id=\"t1x_187\">- </span><span class=\"S6CEF SBD5 S2\" id=\"t1y_187\">FRANCE </span><span class=\"S5E93 SBD5 S2\" id=\"t1z_187\">SCCV </span><span class=\"S6CF0 SBD5 S2\" id=\"t20_187\">Senioriales Clermont Ferrand - Thibault Thevenot - RA </span><span class=\"S6CF1 SBD5 S2\" id=\"t21_187\">Mise en </span><span class=\"S6CF2 SBD5 S2\" id=\"t22_187\">\u00e9quivalence (ME) </span><span class=\"S6CF3 SBD5 S2\" id=\"t23_187\">50 </span><span class=\"S6CF4 SBD5 S2\" id=\"t24_187\">50 </span><span class=\"S6CF5 SBD5 S2\" id=\"t25_187\">FRANCE </span><span class=\"SF5E SBD5 S2\" id=\"t26_187\">SCCV </span><span class=\"S6B41 SBD5 S2\" id=\"t27_187\">Senioriales de Brest </span><span class=\"S6CF6 SBD5 S2\" id=\"t28_187\">Mise en </span><span class=\"S6CF7 SBD5 S2\" id=\"t29_187\">\u00e9quivalence (ME) </span><span class=\"S6CF8 SBD5 S2\" id=\"t2a_187\">50 </span><span class=\"S6CF9 SBD5 S2\" id=\"t2b_187\">50 </span><span class=\"S6CFA SBD5 S2\" id=\"t2c_187\">FRANCE </span><span class=\"S54DC SBD5 S2\" id=\"t2d_187\">SCCV </span><span class=\"S6CFB SBD5 S2\" id=\"t2e_187\">Senioriales de Gardanne </span><span class=\"S6CFC SBD5 S2\" id=\"t2f_187\">Mise en </span><span class=\"S6CFD SBD5 S2\" id=\"t2g_187\">\u00e9quivalence (ME) </span><span class=\"S6CFE SBD5 S2\" id=\"t2h_187\">50 </span><span class=\"S6CFF SBD5 S2\" id=\"t2i_187\">- </span><span class=\"S6D00 SBD5 S2\" id=\"t2j_187\">FRANCE </span><span class=\"S1390 SBD5 S2\" id=\"t2k_187\">SNC </span><span class=\"S6D01 SBD5 S2\" id=\"t2l_187\">Senioriales de Lorient </span><span class=\"S6D02 SBD5 S2\" id=\"t2m_187\">Mise en </span><span class=\"S6D03 SBD5 S2\" id=\"t2n_187\">\u00e9quivalence (ME) </span><span class=\"S6D04 SBD5 S2\" id=\"t2o_187\">50 </span><span class=\"S6D05 SBD5 S2\" id=\"t2p_187\">50 </span><span class=\"S6D06 SBD5 S2\" id=\"t2q_187\">FRANCE </span><span class=\"S6D07 SBD5 S2\" id=\"t2r_187\">SNC </span><span class=\"S6D08 SBD5 S2\" id=\"t2s_187\">Senioriales de Montbazon </span><span class=\"S6D09 SBD5 S2\" id=\"t2t_187\">Mise en </span><span class=\"S6D0A SBD5 S2\" id=\"t2u_187\">\u00e9quivalence (ME) </span><span class=\"S6D0B SBD5 S2\" id=\"t2v_187\">50 </span><span class=\"S6D0C SBD5 S2\" id=\"t2w_187\">50 </span><span class=\"S6D0D SBD5 S2\" id=\"t2x_187\">FRANCE </span><span class=\"S5D97 SBD5 S2\" id=\"t2y_187\">SCCV </span><span class=\"S6D0E SBD5 S2\" id=\"t2z_187\">Senioriales de Tours \u2013 Parc Grandmont </span><span class=\"S6D0F SBD5 S2\" id=\"t30_187\">Globale (IG) </span><span class=\"S6D10 SBD5 S2\" id=\"t31_187\">100 </span><span class=\"S6D11 SBD5 S2\" id=\"t32_187\">100 </span><span class=\"S6D12 SBD5 S2\" id=\"t33_187\">FRANCE </span><span class=\"S39AF SBD5 S2\" id=\"t34_187\">SNC </span><span class=\"S6D13 SBD5 S2\" id=\"t35_187\">Senioriales du Plessis-Tr\u00e9vise </span><span class=\"S6D14 SBD5 S2\" id=\"t36_187\">Globale (IG) </span><span class=\"S6D15 SBD5 S2\" id=\"t37_187\">100 </span><span class=\"S6D16 SBD5 S2\" id=\"t38_187\">100 </span><span class=\"S6D17 SBD5 S2\" id=\"t39_187\">FRANCE </span><span class=\"S4A46 SBD5 S2\" id=\"t3a_187\">SCCV </span><span class=\"S6D18 SBD5 S2\" id=\"t3b_187\">Senioriales du Tampon </span><span class=\"S6D19 SBD5 S2\" id=\"t3c_187\">Globale (IG) </span><span class=\"S6D1A SBD5 S2\" id=\"t3d_187\">100 </span><span class=\"S6D1B SBD5 S2\" id=\"t3e_187\">100 </span><span class=\"S6D1C SBD5 S2\" id=\"t3f_187\">FRANCE </span><span class=\"S6D1D SBD5 S2\" id=\"t3g_187\">SNC </span><span class=\"S6D1E SBD5 S2\" id=\"t3h_187\">Senioriales le Mans </span><span class=\"S6D1F SBD5 S2\" id=\"t3i_187\">Mise en </span><span class=\"S6D20 SBD5 S2\" id=\"t3j_187\">\u00e9quivalence (ME) </span><span class=\"S6D21 SBD5 S2\" id=\"t3k_187\">50 </span><span class=\"S6D22 SBD5 S2\" id=\"t3l_187\">50 </span><span class=\"S6D23 SBD5 S2\" id=\"t3m_187\">FRANCE </span><span class=\"SF16 SBD5 S2\" id=\"t3n_187\">SCCV </span><span class=\"S6B68 SBD5 S2\" id=\"t3o_187\">Senioriales NG AGDE </span><span class=\"S6D24 SBD5 S2\" id=\"t3p_187\">Mise en </span><span class=\"S6D25 SBD5 S2\" id=\"t3q_187\">\u00e9quivalence (ME) </span><span class=\"S6D26 SBD5 S2\" id=\"t3r_187\">50 </span><span class=\"S6D27 SBD5 S2\" id=\"t3s_187\">50 </span><span class=\"S6B6C SBD5 S2\" id=\"t3t_187\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t3u_187\">SNC </span><span class=\"S6A8A SBD5 S2\" id=\"t3v_187\">SNC Bois du Jariel </span><span class=\"S6A8B SBD5 S2\" id=\"t3w_187\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t3x_187\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t3y_187\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t3z_187\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t40_187\">SNC </span><span class=\"S6A8F SBD5 S2\" id=\"t41_187\">SNC L'\u00c9pinette </span><span class=\"S6A90 SBD5 S2\" id=\"t42_187\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t43_187\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t44_187\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t45_187\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t46_187\">SNC </span><span class=\"S749 SBD5 S2\" id=\"t47_187\">Sud-Ouest Cottages </span><span class=\"S56C6 SBD5 S2\" id=\"t48_187\">Globale (IG) </span><span class=\"S6B6D SBD5 S2\" id=\"t49_187\">100 </span><span class=\"S6A96 SBD5 S2\" id=\"t4a_187\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t4b_187\">FRANCE </span><span class=\"S5519 SBD5 S2\" id=\"t4c_187\">SNC </span><span class=\"S6B6E SBD5 S2\" id=\"t4d_187\">Sud-Ouest \u00c9quipements </span><span class=\"S6D28 SBD5 S2\" id=\"t4e_187\">Globale (IG) </span><span class=\"S6D29 SBD5 S2\" id=\"t4f_187\">100 </span><span class=\"S6B71 SBD5 S2\" id=\"t4g_187\">100 </span><span class=\"S6B72 SBD5 S2\" id=\"t4h_187\">FRANCE </span><span class=\"S6D2A SBD5 S2\" id=\"t4i_187\">SNC </span><span class=\"S6D2B SBD5 S2\" id=\"t4j_187\">Villages Nature </span><span class=\"S6D2C SBD6 S2\" id=\"t4k_187\">\u00ae </span><span class=\"S6D2D SBD5 S2\" id=\"t4l_187\">\u00c9quipements I </span><span class=\"S6D2E SBD5 S2\" id=\"t4m_187\">Globale (IG) </span><span class=\"S6D2F SBD5 S2\" id=\"t4n_187\">100 </span><span class=\"S6D30 SBD5 S2\" id=\"t4o_187\">50 </span><span class=\"S6D31 SBD5 S2\" id=\"t4p_187\">FRANCE </span><span class=\"S17CF SBD5 S2\" id=\"t4q_187\">SNC </span><span class=\"S6D32 SBD5 S2\" id=\"t4r_187\">Villages Nature </span><span class=\"S6D33 SBD6 S2\" id=\"t4s_187\">\u00ae </span><span class=\"S6D34 SBD5 S2\" id=\"t4t_187\">\u00c9quipements II </span><span class=\"S6D35 SBD5 S2\" id=\"t4u_187\">Globale (IG) </span><span class=\"S6D36 SBD5 S2\" id=\"t4v_187\">100 </span><span class=\"S6D37 SBD5 S2\" id=\"t4w_187\">50 </span><span class=\"S6D38 SBD5 S2\" id=\"t4x_187\">FRANCE </span><span class=\"SC18 SBD5 S2\" id=\"t4y_187\">SNC </span><span class=\"S6AA8 SBD5 S2\" id=\"t4z_187\">Villages Nature </span><span class=\"S6D39 SBD6 S2\" id=\"t50_187\">\u00ae </span><span class=\"S6D3A SBD5 S2\" id=\"t51_187\">H\u00e9bergements I </span><span class=\"S6D3B SBD5 S2\" id=\"t52_187\">Globale (IG) </span><span class=\"S6D3C SBD5 S2\" id=\"t53_187\">100 </span><span class=\"S6D3D SBD5 S2\" id=\"t54_187\">50 </span><span class=\"S6AAE SBD5 S2\" id=\"t55_187\">FRANCE </span><span class=\"S6AAF SBD5 S2\" id=\"t56_187\">SNC </span><span class=\"S6AB0 SBD5 S2\" id=\"t57_187\">Villages Nature </span><span class=\"S6D3E SBD6 S2\" id=\"t58_187\">\u00ae </span><span class=\"S6D3F SBD5 S2\" id=\"t59_187\">H\u00e9bergements II </span><span class=\"S6D40 SBD5 S2\" id=\"t5a_187\">Globale (IG) </span><span class=\"S6D41 SBD5 S2\" id=\"t5b_187\">100 </span><span class=\"S6D42 SBD5 S2\" id=\"t5c_187\">50 </span><span class=\"S6D43 SBD5 S2\" id=\"t5d_187\">FRANCE </span><span class=\"S6AB7 SBD5 S2\" id=\"t5e_187\">SARL </span><span class=\"S6AB8 SBD5 S2\" id=\"t5f_187\">Villages Nature </span><span class=\"S6D44 SBD6 S2\" id=\"t5g_187\">\u00ae </span><span class=\"S6D45 SBD5 S2\" id=\"t5h_187\">Management </span><span class=\"S6AB9 SBD5 S2\" id=\"t5i_187\">Globale (IG) </span><span class=\"S6D46 SBD5 S2\" id=\"t5j_187\">50 </span><span class=\"S6D47 SBD5 S2\" id=\"t5k_187\">50 </span><span class=\"S6ABC SBD5 S2\" id=\"t5l_187\">FRANCE </span><span class=\"S7341 S625B S2\" id=\"t7_196\">Titres mis en \u00e9quivalence </span><span class=\"S7342 S625C S2\" id=\"t8_196\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_196\">10 </span><span class=\"S7344 S2D2 S2DE S2\" id=\"ta_196\">En application de la norme IFRS </span><span class=\"S7345 S2D2 S2DE S2\" id=\"tb_196\">11, les r\u00e9sultats, les actifs et les </span><span class=\"S7346 S2D2 S2DE S2\" id=\"tc_196\">passifs des participations dans des entreprises associ\u00e9es ou des </span><span class=\"S7347 S2D2 S2DE S2\" id=\"td_196\">co-entreprises sont int\u00e9gr\u00e9s dans les comptes consolid\u00e9s du </span><span class=\"S5BF S2D2 S2DE S2\" id=\"te_196\">Groupe selon la m\u00e9thode de la mise en \u00e9quivalence. </span><span class=\"S7348 S2D2 S2DE S2\" id=\"tf_196\">Sur le p\u00f4le Senioriales, les co-entreprises consolid\u00e9es selon la </span><span class=\"S7349 S2D2 S2DE S2\" id=\"tg_196\">m\u00e9thode de la mise en \u00e9quivalence n\u2019entrent pas dans le p\u00e9rim\u00e8tre </span><span class=\"S72F7 S2D2 S2DE S2\" id=\"th_196\">en cours de cession. </span><span class=\"S734A SBD4 S2\" id=\"ti_196\">(en milliers d\u2019euros) </span><span class=\"S734B S71F S2\" id=\"tj_196\">30/09/2023 </span><span class=\"S734C SBD3 S2\" id=\"tk_196\">30/09/2022 </span><span class=\"S6BF3 SBD5 S2\" id=\"tl_196\">Villages Nature </span><span class=\"S734D SBD6 S2\" id=\"tm_196\">\u00ae </span><span class=\"S734E SBD5 S2\" id=\"tn_196\">Immobilier </span><span class=\"S734F SBD5 S2\" id=\"to_196\">- </span><span class=\"S7350 SBD5 S2\" id=\"tp_196\">1 </span><span class=\"S7351 SBD5 S2\" id=\"tq_196\">378 </span><span class=\"S2363 SBD5 S2\" id=\"tr_196\">Adagio </span><span class=\"S7352 SBD5 S2\" id=\"ts_196\">11 </span><span class=\"S7353 SBD5 S2\" id=\"tt_196\">793 </span><span class=\"S7354 SBD5 S2\" id=\"tu_196\">3 </span><span class=\"S7355 SBD5 S2\" id=\"tv_196\">309 </span><span class=\"S49E7 SBD5 S2\" id=\"tw_196\">Senioriales </span><span class=\"S7356 SBD5 S2\" id=\"tx_196\">2 </span><span class=\"S49F0 SBD5 S2\" id=\"ty_196\">436 </span><span class=\"S7357 SBD5 S2\" id=\"tz_196\">2 </span><span class=\"S7358 SBD5 S2\" id=\"t10_196\">116 </span><span class=\"SE86 SBD5 S2\" id=\"t11_196\">Autres coentreprises </span><span class=\"S7359 SBD5 S2\" id=\"t12_196\">1 </span><span class=\"S735A SBD5 S2\" id=\"t13_196\">109 </span><span class=\"S735B SBD5 S2\" id=\"t14_196\">227 </span><span class=\"S30C1 S71F S2\" id=\"t15_196\">VALEUR NETTE DES TITRES MIS EN \u00c9QUIVALENCE </span><span class=\"S735C S71F S2\" id=\"t16_196\">15 </span><span class=\"S735D S71F S2\" id=\"t17_196\">338 </span><span class=\"S735E S71F S2\" id=\"t18_196\">7 </span><span class=\"S735F S71F S2\" id=\"t19_196\">030 </span><span class=\"S7360 S2D2 S2DE S2\" id=\"t1a_196\">Certaines co-entreprises pr\u00e9sentent une valeur de titres n\u00e9gative. Il </span><span class=\"S7361 S2D2 S2DE S2\" id=\"t1b_196\">s\u2019agit principalement de Beau Village et PVCP China (-1 </span><span class=\"S7362 S2D2 S2DE S2\" id=\"t1c_196\">742 </span><span class=\"S7363 S2D2 S2DE S2\" id=\"t1d_196\">milliers </span><span class=\"S3CC0 S2D2 S2DE S2\" id=\"t1e_196\">d\u2019euros), </span><span class=\"S7364 S2D2 S2DE S2\" id=\"t1f_196\">SAS Fonci\u00e8re Presqu'\u00eele de la Touques (- </span><span class=\"S7365 S2D2 S2DE S2\" id=\"t1g_196\">864 </span><span class=\"S7366 S2D2 S2DE S2\" id=\"t1h_196\">milliers </span><span class=\"S7367 S2D2 S2DE S2\" id=\"t1i_196\">d\u2019euros) et la Financi\u00e8re de Saint Hubert Sarl (- </span><span class=\"S7368 S2D2 S2DE S2\" id=\"t1j_196\">706 </span><span class=\"S7369 S2D2 S2DE S2\" id=\"t1k_196\">milliers d\u2019euros). </span><span class=\"S736A S2D2 S2DE S2\" id=\"t1l_196\">La liste compl\u00e8te des soci\u00e9t\u00e9s consolid\u00e9es par mise en \u00e9quivalence </span><span class=\"S2F26 S2D2 S2DE S2\" id=\"t1m_196\">au 30 </span><span class=\"S736B S2D2 S2DE S2\" id=\"t1n_196\">septembre 2023 est pr\u00e9sent\u00e9e en note </span><span class=\"S736C S2D2 S2DE S2\" id=\"t1o_196\">3. </span><span class=\"S736D S62F5 S2\" id=\"t1p_196\">Informations financi\u00e8res r\u00e9sum\u00e9es </span><span class=\"S736E S62F5 S2\" id=\"t1q_196\">des </span><span class=\"S736F S62F5 S2\" id=\"t1r_196\">principales co-entreprises </span><span class=\"S7370 S2D2 S2DE S2\" id=\"t1s_196\">Les informations financi\u00e8res (\u00e0 100 </span><span class=\"S7371 S2D2 S2DE S2\" id=\"t1t_196\">%) r\u00e9sum\u00e9es de chacune des </span><span class=\"S7372 S2D2 S2DE S2\" id=\"t1u_196\">principales </span><span class=\"S7373 S2D2 S2DE S2\" id=\"t1v_196\">co-entreprises </span><span class=\"S7374 S2D2 S2DE S2\" id=\"t1w_196\">sont </span><span class=\"S7375 S2D2 S2DE S2\" id=\"t1x_196\">pr\u00e9sent\u00e9es </span><span class=\"S7376 S2D2 S2DE S2\" id=\"t1y_196\">ci-dessous. </span><span class=\"S7377 S2D2 S2DE S2\" id=\"t1z_196\">Ces </span><span class=\"S7378 S2D2 S2DE S2\" id=\"t20_196\">montants sont issus des \u00e9tats financiers des co-entreprises, \u00e9tablis </span><span class=\"S7379 S2D2 S2DE S2\" id=\"t21_196\">en application des normes IFRS et des principes comptables du </span><span class=\"S737A S2D2 S2DE S2\" id=\"t22_196\">Groupe </span><span class=\"S737B S2D2 S2DE S2\" id=\"t23_196\">Pierre </span><span class=\"S737C S2D2 S2DE S2\" id=\"t24_196\">&amp; </span><span class=\"S737D S2D2 S2DE S2\" id=\"t25_196\">Vacances-Center </span><span class=\"S4A3A S2D2 S2DE S2\" id=\"t26_196\">Parcs. </span><span class=\"S737E S2D2 S2DE S2\" id=\"t27_196\">Les </span><span class=\"S737F S2D2 S2DE S2\" id=\"t28_196\">donn\u00e9es </span><span class=\"S7380 S2D2 S2DE S2\" id=\"t29_196\">sont </span><span class=\"S7381 S2D2 S2DE S2\" id=\"t2a_196\">pr\u00e9sent\u00e9es avant \u00e9liminations des donn\u00e9es intra-groupes. Les </span><span class=\"S7382 S2D2 S2DE S2\" id=\"t2b_196\">autres activit\u00e9s correspondent essentiellement \u00e0 des r\u00e9sidences </span><span class=\"S8AA S2D2 S2DE S2\" id=\"t2c_196\">avec services associ\u00e9s. </span><span class=\"S7383 S720 S2\" id=\"t2d_196\">Compte de r\u00e9sultat </span><span class=\"S4BBC SBD3 S2\" id=\"t2e_196\">Compte de r\u00e9sultat synth\u00e9tique </span><span class=\"SF70 SBD3 S2\" id=\"t2f_196\">des </span><span class=\"S7384 SBD3 S2\" id=\"t2g_196\">coentreprises </span><span class=\"S536C SBD3 S2\" id=\"t2h_196\">(donn\u00e9es pr\u00e9sent\u00e9es \u00e0 100 </span><span class=\"S7385 SBD3 S2\" id=\"t2i_196\">%) </span><span class=\"S7386 S71F S2\" id=\"t2j_196\">Exercice 2022/2023 </span><span class=\"S7387 SBD3 S2\" id=\"t2k_196\">Exercice 2021/2022 </span><span class=\"S7388 S71F S2\" id=\"t2l_196\">Adagio </span><span class=\"S7389 S71F S2\" id=\"t2m_196\">Autres </span><span class=\"S738A SBD3 S2\" id=\"t2n_196\">Adagio </span><span class=\"S738B SBD3 S2\" id=\"t2o_196\">Villages </span><span class=\"S738C SBD3 S2\" id=\"t2p_196\">Nature </span><span class=\"S738D S1ABD S2\" id=\"t2q_196\">\u00ae </span><span class=\"S738E SBD3 S2\" id=\"t2r_196\">Autres </span><span class=\"S257 SBD5 S2\" id=\"t2s_196\">Chiffres d\u2019affaires </span><span class=\"S738F SBD5 S2\" id=\"t2t_196\">137 </span><span class=\"S7390 SBD5 S2\" id=\"t2u_196\">159 </span><span class=\"S7391 SBD5 S2\" id=\"t2v_196\">44 </span><span class=\"S7392 SBD5 S2\" id=\"t2w_196\">875 </span><span class=\"S7393 SBD5 S2\" id=\"t2x_196\">103 </span><span class=\"S7394 SBD5 S2\" id=\"t2y_196\">250 </span><span class=\"S7395 SBD5 S2\" id=\"t2z_196\">65 </span><span class=\"S7396 SBD5 S2\" id=\"t30_196\">013 </span><span class=\"S7397 SBD5 S2\" id=\"t31_196\">37 </span><span class=\"S7398 SBD5 S2\" id=\"t32_196\">808 </span><span class=\"S2D00 SBD5 S2\" id=\"t33_196\">Achats et services ext\u00e9rieurs </span><span class=\"S7399 SBD5 S2\" id=\"t34_196\">- </span><span class=\"S739A SBD5 S2\" id=\"t35_196\">79 </span><span class=\"S739B SBD5 S2\" id=\"t36_196\">121 </span><span class=\"S739C SBD5 S2\" id=\"t37_196\">- </span><span class=\"S739D SBD5 S2\" id=\"t38_196\">42 </span><span class=\"S739E SBD5 S2\" id=\"t39_196\">552 </span><span class=\"S739F SBD5 S2\" id=\"t3a_196\">- </span><span class=\"S73A0 SBD5 S2\" id=\"t3b_196\">57 </span><span class=\"S73A1 SBD5 S2\" id=\"t3c_196\">896 </span><span class=\"S73A2 SBD5 S2\" id=\"t3d_196\">- </span><span class=\"S73A3 SBD5 S2\" id=\"t3e_196\">36 </span><span class=\"S73A4 SBD5 S2\" id=\"t3f_196\">965 </span><span class=\"S73A5 SBD5 S2\" id=\"t3g_196\">- </span><span class=\"S73A6 SBD5 S2\" id=\"t3h_196\">38 </span><span class=\"S73A7 SBD5 S2\" id=\"t3i_196\">895 </span><span class=\"S2D08 SBD5 S2\" id=\"t3j_196\">Charges de personnel </span><span class=\"S73A8 SBD5 S2\" id=\"t3k_196\">- </span><span class=\"S73A9 SBD5 S2\" id=\"t3l_196\">26 </span><span class=\"S73AA SBD5 S2\" id=\"t3m_196\">601 </span><span class=\"S73AB SBD5 S2\" id=\"t3n_196\">- </span><span class=\"S73AC SBD5 S2\" id=\"t3o_196\">- </span><span class=\"S73AD SBD5 S2\" id=\"t3p_196\">21 </span><span class=\"S73AE SBD5 S2\" id=\"t3q_196\">717 </span><span class=\"S73AF SBD5 S2\" id=\"t3r_196\">- </span><span class=\"S73B0 SBD5 S2\" id=\"t3s_196\">7 </span><span class=\"S73B1 SBD5 S2\" id=\"t3t_196\">648 </span><span class=\"S73B2 SBD5 S2\" id=\"t3u_196\">- </span><span class=\"S230C SBD5 S2\" id=\"t3v_196\">Dotations aux amortissements et provisions </span><span class=\"S73B3 SBD5 S2\" id=\"t3w_196\">- </span><span class=\"S73B4 SBD5 S2\" id=\"t3x_196\">8 </span><span class=\"S73B5 SBD5 S2\" id=\"t3y_196\">671 </span><span class=\"S73B6 SBD5 S2\" id=\"t3z_196\">- </span><span class=\"S73B7 SBD5 S2\" id=\"t40_196\">684 </span><span class=\"S73B8 SBD5 S2\" id=\"t41_196\">- </span><span class=\"S73B9 SBD5 S2\" id=\"t42_196\">9 </span><span class=\"S73BA SBD5 S2\" id=\"t43_196\">863 </span><span class=\"S73BB SBD5 S2\" id=\"t44_196\">- </span><span class=\"S73BC SBD5 S2\" id=\"t45_196\">21 </span><span class=\"S73BD SBD5 S2\" id=\"t46_196\">141 </span><span class=\"S73BE SBD5 S2\" id=\"t47_196\">- </span><span class=\"S1139 SBD5 S2\" id=\"t48_196\">Autres charges et produits d\u2019exploitation </span><span class=\"S73BF SBD5 S2\" id=\"t49_196\">204 </span><span class=\"S73C0 SBD5 S2\" id=\"t4a_196\">48 </span><span class=\"S73C1 SBD5 S2\" id=\"t4b_196\">3 </span><span class=\"S73C2 SBD5 S2\" id=\"t4c_196\">591 </span><span class=\"S73C3 SBD5 S2\" id=\"t4d_196\">571 </span><span class=\"S73C4 SBD5 S2\" id=\"t4e_196\">36 </span><span class=\"S73C5 SBD3 S2\" id=\"t4f_196\">R\u00c9SULTAT OP\u00c9RATIONNEL COURANT </span><span class=\"S73C6 SBD3 S2\" id=\"t4g_196\">22 </span><span class=\"S73C7 SBD3 S2\" id=\"t4h_196\">970 </span><span class=\"S73C8 SBD3 S2\" id=\"t4i_196\">1 </span><span class=\"S73C9 SBD3 S2\" id=\"t4j_196\">687 </span><span class=\"S73CA SBD3 S2\" id=\"t4k_196\">17 </span><span class=\"S73CB SBD3 S2\" id=\"t4l_196\">364 </span><span class=\"S73CC SBD3 S2\" id=\"t4m_196\">- </span><span class=\"S73CD SBD3 S2\" id=\"t4n_196\">170 </span><span class=\"S73CE SBD3 S2\" id=\"t4o_196\">- </span><span class=\"S73CF SBD3 S2\" id=\"t4p_196\">1 </span><span class=\"S73D0 SBD3 S2\" id=\"t4q_196\">051 </span><span class=\"S46E SBD5 S2\" id=\"t4r_196\">Autres charges et produits op\u00e9rationnels </span><span class=\"S73D1 SBD5 S2\" id=\"t4s_196\">4 </span><span class=\"S73D2 SBD5 S2\" id=\"t4t_196\">- </span><span class=\"S73D3 SBD5 S2\" id=\"t4u_196\">1.229 </span><span class=\"S73D4 SBD5 S2\" id=\"t4v_196\">- </span><span class=\"S73D5 SBD5 S2\" id=\"t4w_196\">405 </span><span class=\"S73D6 SBD5 S2\" id=\"t4x_196\">- </span><span class=\"S73D7 SBD5 S2\" id=\"t4y_196\">28 </span><span class=\"S73D8 SBD5 S2\" id=\"t4z_196\">520 </span><span class=\"S73D9 SBD5 S2\" id=\"t50_196\">- </span><span class=\"S268 SBD3 S2\" id=\"t51_196\">R\u00c9SULTAT OP\u00c9RATIONNEL </span><span class=\"S73DA SBD3 S2\" id=\"t52_196\">22 </span><span class=\"S73DB SBD3 S2\" id=\"t53_196\">974 </span><span class=\"S73DC SBD3 S2\" id=\"t54_196\">458 </span><span class=\"S73DD SBD3 S2\" id=\"t55_196\">16 </span><span class=\"S73DE SBD3 S2\" id=\"t56_196\">959 </span><span class=\"S73DF SBD3 S2\" id=\"t57_196\">- </span><span class=\"S73E0 SBD3 S2\" id=\"t58_196\">28 </span><span class=\"S73E1 SBD3 S2\" id=\"t59_196\">690 </span><span class=\"S73E2 SBD3 S2\" id=\"t5a_196\">- </span><span class=\"S73E3 SBD3 S2\" id=\"t5b_196\">1 </span><span class=\"S73E4 SBD3 S2\" id=\"t5c_196\">051 </span><span class=\"S3006 SBD5 S2\" id=\"t5d_196\">Co\u00fbt de l\u2019endettement financier net </span><span class=\"S73E5 SBD5 S2\" id=\"t5e_196\">- </span><span class=\"S73E6 SBD5 S2\" id=\"t5f_196\">3 </span><span class=\"S73E7 SBD5 S2\" id=\"t5g_196\">776 </span><span class=\"S73E8 SBD5 S2\" id=\"t5h_196\">- </span><span class=\"S73E9 SBD5 S2\" id=\"t5i_196\">55 </span><span class=\"S73EA SBD5 S2\" id=\"t5j_196\">- </span><span class=\"S73EB SBD5 S2\" id=\"t5k_196\">2 </span><span class=\"S73EC SBD5 S2\" id=\"t5l_196\">514 </span><span class=\"S73ED SBD5 S2\" id=\"t5m_196\">- </span><span class=\"S73EE SBD5 S2\" id=\"t5n_196\">15 </span><span class=\"S73EF SBD5 S2\" id=\"t5o_196\">520 </span><span class=\"S73F0 SBD5 S2\" id=\"t5p_196\">- </span><span class=\"S73F1 SBD5 S2\" id=\"t5q_196\">84 </span><span class=\"S55FD SBD5 S2\" id=\"t5r_196\">Autres charges et produits financiers </span><span class=\"S73F2 SBD5 S2\" id=\"t5s_196\">36 </span><span class=\"S73F3 SBD5 S2\" id=\"t5t_196\">- </span><span class=\"S73F4 SBD5 S2\" id=\"t5u_196\">- </span><span class=\"S73F5 SBD5 S2\" id=\"t5v_196\">480 </span><span class=\"S73F6 SBD5 S2\" id=\"t5w_196\">1 </span><span class=\"S73F7 SBD5 S2\" id=\"t5x_196\">623 </span><span class=\"S73F8 SBD5 S2\" id=\"t5y_196\">- </span><span class=\"S5B7A SBD3 S2\" id=\"t5z_196\">R\u00c9SULTAT FINANCIER </span><span class=\"S73F9 SBD3 S2\" id=\"t60_196\">- </span><span class=\"S73FA SBD3 S2\" id=\"t61_196\">3 </span><span class=\"S73FB SBD3 S2\" id=\"t62_196\">739 </span><span class=\"S73FC SBD3 S2\" id=\"t63_196\">- </span><span class=\"S73FD SBD3 S2\" id=\"t64_196\">55 </span><span class=\"S73FE SBD3 S2\" id=\"t65_196\">- </span><span class=\"S105D SBD3 S2\" id=\"t66_196\">2 </span><span class=\"S73FF SBD3 S2\" id=\"t67_196\">993 </span><span class=\"S7400 SBD3 S2\" id=\"t68_196\">- </span><span class=\"S7401 SBD3 S2\" id=\"t69_196\">13 </span><span class=\"S7402 SBD3 S2\" id=\"t6a_196\">897 </span><span class=\"S7403 SBD3 S2\" id=\"t6b_196\">- </span><span class=\"S7404 SBD3 S2\" id=\"t6c_196\">84 </span><span class=\"S65D7 SBD3 S2\" id=\"t6d_196\">R\u00c9SULTAT AVANT IMP\u00d4T </span><span class=\"S7405 SBD3 S2\" id=\"t6e_196\">19 </span><span class=\"S7406 SBD3 S2\" id=\"t6f_196\">235 </span><span class=\"S7407 SBD3 S2\" id=\"t6g_196\">403 </span><span class=\"S7408 SBD3 S2\" id=\"t6h_196\">13 </span><span class=\"S7409 SBD3 S2\" id=\"t6i_196\">965 </span><span class=\"S740A SBD3 S2\" id=\"t6j_196\">- </span><span class=\"S740B SBD3 S2\" id=\"t6k_196\">42 </span><span class=\"S740C SBD3 S2\" id=\"t6l_196\">587 </span><span class=\"S740D SBD3 S2\" id=\"t6m_196\">- </span><span class=\"S740E SBD3 S2\" id=\"t6n_196\">1 </span><span class=\"S740F SBD3 S2\" id=\"t6o_196\">135 </span><span class=\"S23A8 SBD5 S2\" id=\"t6p_196\">Charge d\u2019imp\u00f4t </span><span class=\"S7410 SBD5 S2\" id=\"t6q_196\">- </span><span class=\"S7411 SBD5 S2\" id=\"t6r_196\">2 </span><span class=\"S7412 SBD5 S2\" id=\"t6s_196\">479 </span><span class=\"S7413 SBD5 S2\" id=\"t6t_196\">- </span><span class=\"S7414 SBD5 S2\" id=\"t6u_196\">231 </span><span class=\"S7415 SBD5 S2\" id=\"t6v_196\">- </span><span class=\"S7416 SBD5 S2\" id=\"t6w_196\">665 </span><span class=\"S7417 SBD5 S2\" id=\"t6x_196\">380 </span><span class=\"S7418 SBD5 S2\" id=\"t6y_196\">- </span><span class=\"S7419 SBD5 S2\" id=\"t6z_196\">339 </span><span class=\"S4630 SBD3 S2\" id=\"t70_196\">R\u00c9SULTAT NET </span><span class=\"S741A SBD3 S2\" id=\"t71_196\">16 </span><span class=\"S741B SBD3 S2\" id=\"t72_196\">756 </span><span class=\"S741C SBD3 S2\" id=\"t73_196\">172 </span><span class=\"S741D SBD3 S2\" id=\"t74_196\">13 </span><span class=\"S741E SBD3 S2\" id=\"t75_196\">301 </span><span class=\"S741F SBD3 S2\" id=\"t76_196\">- </span><span class=\"S7420 SBD3 S2\" id=\"t77_196\">42 </span><span class=\"S7421 SBD3 S2\" id=\"t78_196\">207 </span><span class=\"S7422 SBD3 S2\" id=\"t79_196\">- </span><span class=\"S7423 SBD3 S2\" id=\"t7a_196\">1 </span><span class=\"S7424 SBD3 S2\" id=\"t7b_196\">474 </span><span class=\"S7425 SBD5 S2\" id=\"t7c_196\">Pourcentage de d\u00e9tention </span><span class=\"S7426 SBD5 S2\" id=\"t7d_196\">50 </span><span class=\"S7427 SBD5 S2\" id=\"t7e_196\">% </span><span class=\"S7428 SBD5 S2\" id=\"t7f_196\">50 </span><span class=\"S7429 SBD5 S2\" id=\"t7g_196\">% </span><span class=\"S742A SBD5 S2\" id=\"t7h_196\">50 </span><span class=\"S742B SBD5 S2\" id=\"t7i_196\">% </span><span class=\"S742C SBD5 S2\" id=\"t7j_196\">50 </span><span class=\"S742D SBD5 S2\" id=\"t7k_196\">% </span><span class=\"S742E SBD5 S2\" id=\"t7l_196\">n/a </span><span class=\"S742F SBD3 S2\" id=\"t7m_196\">R\u00c9SULTAT REVENANT AU GROUPE </span><span class=\"S7430 SBD3 S2\" id=\"t7n_196\">8 </span><span class=\"S7431 SBD3 S2\" id=\"t7o_196\">378 </span><span class=\"S7432 SBD3 S2\" id=\"t7p_196\">161 </span><span class=\"S7433 SBD3 S2\" id=\"t7q_196\">6 </span><span class=\"S7434 SBD3 S2\" id=\"t7r_196\">650 </span><span class=\"S7435 SBD3 S2\" id=\"t7s_196\">- </span><span class=\"S7436 SBD3 S2\" id=\"t7t_196\">21 </span><span class=\"S7437 SBD3 S2\" id=\"t7u_196\">103 </span><span class=\"S7438 SBD3 S2\" id=\"t7v_196\">- </span><span class=\"S7439 SBD3 S2\" id=\"t7w_196\">594 </span><span class=\"S743A S71F S2\" id=\"t7x_196\">TOTAL </span><span class=\"S743B S71F S2\" id=\"t7y_196\">8 </span><span class=\"S743C S71F S2\" id=\"t7z_196\">539 </span><span class=\"S743D S71F S2\" id=\"t80_196\">- </span><span class=\"S743E S71F S2\" id=\"t81_196\">15 </span><span class=\"S743F S71F S2\" id=\"t82_196\">047 </span><span class=\"S2E5 S720 S2\" id=\"t7_197\">Bilan (donn\u00e9es financi\u00e8res \u00e0 100 </span><span class=\"S7440 S720 S2\" id=\"t8_197\">%) </span><span class=\"S7441 SBD4 S2\" id=\"t9_197\">(en milliers d\u2019euros) </span><span class=\"S7442 S71F S2\" id=\"ta_197\">30/09/2023 </span><span class=\"S7443 SBD3 S2\" id=\"tb_197\">30/09/2022 </span><span class=\"S7444 S71F S2\" id=\"tc_197\">Adagio </span><span class=\"S7445 S71F S2\" id=\"td_197\">Autres </span><span class=\"S7446 S71F S2\" id=\"te_197\">coentreprises </span><span class=\"S7447 SBD3 S2\" id=\"tf_197\">Adagio </span><span class=\"S7448 SBD3 S2\" id=\"tg_197\">Villages Nature </span><span class=\"S7449 SBD3 S2\" id=\"th_197\">Autres </span><span class=\"S744A SBD3 S2\" id=\"ti_197\">coentreprises </span><span class=\"S1EAA SBD3 S2\" id=\"tj_197\">Actif </span><span class=\"S8DA SBD5 S2\" id=\"tk_197\">Actifs non courants </span><span class=\"S744B SBD5 S2\" id=\"tl_197\">46 </span><span class=\"S744C SBD5 S2\" id=\"tm_197\">561 </span><span class=\"S744D SBD5 S2\" id=\"tn_197\">12 </span><span class=\"S744E SBD5 S2\" id=\"to_197\">56 </span><span class=\"S744F SBD5 S2\" id=\"tp_197\">832 </span><span class=\"S7450 SBD5 S2\" id=\"tq_197\">160 </span><span class=\"S7451 SBD5 S2\" id=\"tr_197\">491 </span><span class=\"S7452 SBD5 S2\" id=\"ts_197\">162 </span><span class=\"S5E70 SBD5 S2\" id=\"tt_197\">Actifs courants </span><span class=\"S7453 SBD5 S2\" id=\"tu_197\">126 </span><span class=\"S7454 SBD5 S2\" id=\"tv_197\">876 </span><span class=\"S7455 SBD5 S2\" id=\"tw_197\">50 </span><span class=\"S7456 SBD5 S2\" id=\"tx_197\">909 </span><span class=\"S7457 SBD5 S2\" id=\"ty_197\">88 </span><span class=\"S7458 SBD5 S2\" id=\"tz_197\">395 </span><span class=\"S7459 SBD5 S2\" id=\"t10_197\">66 </span><span class=\"S745A SBD5 S2\" id=\"t11_197\">734 </span><span class=\"S745B SBD5 S2\" id=\"t12_197\">82 </span><span class=\"S745C SBD5 S2\" id=\"t13_197\">536 </span><span class=\"S6BF3 S71F S2\" id=\"t14_197\">TOTAL DE L\u2019ACTIF </span><span class=\"S745D S71F S2\" id=\"t15_197\">173 </span><span class=\"S745E S71F S2\" id=\"t16_197\">437 </span><span class=\"S745F S71F S2\" id=\"t17_197\">50 </span><span class=\"S7460 S71F S2\" id=\"t18_197\">921 </span><span class=\"S7461 S71F S2\" id=\"t19_197\">145 </span><span class=\"S7462 S71F S2\" id=\"t1a_197\">227 </span><span class=\"S7463 S71F S2\" id=\"t1b_197\">227 </span><span class=\"S7464 S71F S2\" id=\"t1c_197\">225 </span><span class=\"S7465 S71F S2\" id=\"t1d_197\">82 </span><span class=\"S7351 S71F S2\" id=\"t1e_197\">698 </span><span class=\"S1EB8 SBD3 S2\" id=\"t1f_197\">Passif </span><span class=\"S1EBB SBD5 S2\" id=\"t1g_197\">Capitaux propres </span><span class=\"S7466 SBD5 S2\" id=\"t1h_197\">25 </span><span class=\"S7467 SBD5 S2\" id=\"t1i_197\">259 </span><span class=\"S7468 SBD5 S2\" id=\"t1j_197\">- </span><span class=\"S7469 SBD5 S2\" id=\"t1k_197\">577 </span><span class=\"S746A SBD5 S2\" id=\"t1l_197\">8 </span><span class=\"S746B SBD5 S2\" id=\"t1m_197\">463 </span><span class=\"S746C SBD5 S2\" id=\"t1n_197\">- </span><span class=\"S746D SBD5 S2\" id=\"t1o_197\">155 </span><span class=\"S746E SBD5 S2\" id=\"t1p_197\">796 </span><span class=\"S746F SBD5 S2\" id=\"t1q_197\">227 </span><span class=\"SAB1 SBD5 S2\" id=\"t1r_197\">Passifs non courants </span><span class=\"S7470 SBD5 S2\" id=\"t1s_197\">42 </span><span class=\"S7471 SBD5 S2\" id=\"t1t_197\">197 </span><span class=\"S7472 SBD5 S2\" id=\"t1u_197\">3 </span><span class=\"S7473 SBD5 S2\" id=\"t1v_197\">134 </span><span class=\"S7474 SBD5 S2\" id=\"t1w_197\">48 </span><span class=\"S7475 SBD5 S2\" id=\"t1x_197\">698 </span><span class=\"S7476 SBD5 S2\" id=\"t1y_197\">159 </span><span class=\"S7477 SBD5 S2\" id=\"t1z_197\">141 </span><span class=\"S7478 SBD5 S2\" id=\"t20_197\">3 </span><span class=\"S7479 SBD5 S2\" id=\"t21_197\">822 </span><span class=\"S165D SBD5 S2\" id=\"t22_197\">Passifs courants </span><span class=\"S747A SBD5 S2\" id=\"t23_197\">105 </span><span class=\"S747B SBD5 S2\" id=\"t24_197\">981 </span><span class=\"S747C SBD5 S2\" id=\"t25_197\">48 </span><span class=\"S747D SBD5 S2\" id=\"t26_197\">364 </span><span class=\"S747E SBD5 S2\" id=\"t27_197\">88 </span><span class=\"S747F SBD5 S2\" id=\"t28_197\">066 </span><span class=\"S7480 SBD5 S2\" id=\"t29_197\">223 </span><span class=\"S7481 SBD5 S2\" id=\"t2a_197\">880 </span><span class=\"S7482 SBD5 S2\" id=\"t2b_197\">78 </span><span class=\"S7483 SBD5 S2\" id=\"t2c_197\">649 </span><span class=\"S2DB2 S71F S2\" id=\"t2d_197\">TOTAL DU PASSIF </span><span class=\"S7484 S71F S2\" id=\"t2e_197\">173 </span><span class=\"S7485 S71F S2\" id=\"t2f_197\">437 </span><span class=\"S7486 S71F S2\" id=\"t2g_197\">50 </span><span class=\"S7487 S71F S2\" id=\"t2h_197\">921 </span><span class=\"S7488 S71F S2\" id=\"t2i_197\">145 </span><span class=\"S7489 S71F S2\" id=\"t2j_197\">227 </span><span class=\"S748A S71F S2\" id=\"t2k_197\">227 </span><span class=\"S748B S71F S2\" id=\"t2l_197\">225 </span><span class=\"S748C S71F S2\" id=\"t2m_197\">82 </span><span class=\"S748D S71F S2\" id=\"t2n_197\">698 </span><span class=\"S748E S625B S2\" id=\"t2o_197\">Titres de participation non consolid\u00e9s </span><span class=\"S748F S625C S2\" id=\"t2p_197\">Note </span><span class=\"S7490 S625C S2\" id=\"t2q_197\">11 </span><span class=\"S7491 SBD4 S2\" id=\"t2r_197\">(en milliers d\u2019euros) </span><span class=\"S7492 S71F S2\" id=\"t2s_197\">30/09/2023 </span><span class=\"S7493 SBD3 S2\" id=\"t2t_197\">30/09/2022 </span><span class=\"S3C58 SBD5 S2\" id=\"t2u_197\">Titres de participation </span><span class=\"S7494 SBD5 S2\" id=\"t2v_197\">781 </span><span class=\"S7495 SBD5 S2\" id=\"t2w_197\">813 </span><span class=\"S2379 S71F S2\" id=\"t2x_197\">TOTAL </span><span class=\"S7496 S71F S2\" id=\"t2y_197\">781 </span><span class=\"S6F07 S71F S2\" id=\"t2z_197\">813 </span><span class=\"S7497 S2D2 S2DE S2\" id=\"t30_197\">Les autres \u00ab </span><span class=\"S7498 S2D2 S2DE S2\" id=\"t31_197\">Titres de participation non consolid\u00e9s </span><span class=\"S7499 S2D2 S2DE S2\" id=\"t32_197\">\u00bb correspondent \u00e0 des titres de participation dans diverses soci\u00e9t\u00e9s, dans lesquelles le </span><span class=\"S182C S2D2 S2DE S2\" id=\"t33_197\">Groupe Pierre </span><span class=\"S749A S2D2 S2DE S2\" id=\"t34_197\">&amp; </span><span class=\"S749B S2D2 S2DE S2\" id=\"t35_197\">Vacances-Center Parcs ne d\u00e9tient pas le contr\u00f4le et n\u2019exerce pas d\u2019influence notable. </span><span class=\"S75C5 SBD4 S2\" id=\"t35_200\">(en milliers d\u2019euros) </span><span class=\"S75C6 S71F S2\" id=\"t36_200\">30/09/2023 </span><span class=\"S75C7 SBD3 S2\" id=\"t37_200\">30/09/2022 </span><span class=\"S1C09 SBD5 S2\" id=\"t38_200\">Comptes courants externes </span><span class=\"S75C8 SBD5 S2\" id=\"t39_200\">15 </span><span class=\"S75C9 SBD5 S2\" id=\"t3a_200\">766 </span><span class=\"S75CA SBD5 S2\" id=\"t3b_200\">98 </span><span class=\"S75CB SBD5 S2\" id=\"t3c_200\">498 </span><span class=\"S5472 SBD5 S2\" id=\"t3d_200\">Pr\u00eats \u00ab </span><span class=\"S75CC SBD5 S2\" id=\"t3e_200\">Propri\u00e9t\u00e9 Pierre </span><span class=\"S75CD SBD5 S2\" id=\"t3f_200\">&amp; </span><span class=\"S75CE SBD5 S2\" id=\"t3g_200\">Vacances </span><span class=\"S75CF SBD5 S2\" id=\"t3h_200\">\u00bb </span><span class=\"S75D0 SBD5 S2\" id=\"t3i_200\">5 </span><span class=\"S75D1 SBD5 S2\" id=\"t3j_200\">482 </span><span class=\"S75D2 SBD5 S2\" id=\"t3k_200\">8 </span><span class=\"S75D3 SBD5 S2\" id=\"t3l_200\">226 </span><span class=\"S2C21 SBD5 S2\" id=\"t3m_200\">Instruments d\u00e9riv\u00e9s de couverture </span><span class=\"S75D4 SBD5 S2\" id=\"t3n_200\">2 </span><span class=\"S75D5 SBD5 S2\" id=\"t3o_200\">117 </span><span class=\"S75D6 SBD5 S2\" id=\"t3p_200\">- </span><span class=\"S1839 S71F S2\" id=\"t3q_200\">TOTAL </span><span class=\"S75D7 S71F S2\" id=\"t3r_200\">23 </span><span class=\"S75D8 S71F S2\" id=\"t3s_200\">365 </span><span class=\"S75D9 S71F S2\" id=\"t3t_200\">106 </span><span class=\"S75DA S71F S2\" id=\"t3u_200\">724 </span><span class=\"S75DB S2D2 S2DE S2\" id=\"t3v_200\">Les \u00ab </span><span class=\"S75DC S2D2 S2DE S2\" id=\"t3w_200\">Actifs financiers courants </span><span class=\"S75DD S2D2 S2DE S2\" id=\"t3x_200\">\u00bb incluent essentiellement des </span><span class=\"S75DE S2D2 S2DE S2\" id=\"t3y_200\">comptes courants d\u00e9biteurs de co-entreprises, la juste valeur des </span><span class=\"S75DF S2D2 S2DE S2\" id=\"t3z_200\">instruments de couverture souscrits par le Groupe au cours de </span><span class=\"S62A4 S2D2 S2DE S2\" id=\"t40_200\">l\u2019exercice </span><span class=\"S75E0 S2D2 S2DE S2\" id=\"t41_200\">2022/2023, </span><span class=\"S75E1 S2D2 S2DE S2\" id=\"t42_200\">ainsi </span><span class=\"S75E2 S2D2 S2DE S2\" id=\"t43_200\">que </span><span class=\"S75E3 S2D2 S2DE S2\" id=\"t44_200\">divers </span><span class=\"S75E4 S2D2 S2DE S2\" id=\"t45_200\">pr\u00eats </span><span class=\"S75E5 S2D2 S2DE S2\" id=\"t46_200\">\u00ab </span><span class=\"S75E6 S2D2 S2DE S2\" id=\"t47_200\">Propri\u00e9t\u00e9s </span><span class=\"SDA6 S2D2 S2DE S2\" id=\"t48_200\">Pierre </span><span class=\"S75E7 S2D2 S2DE S2\" id=\"t49_200\">&amp; </span><span class=\"S75E8 S2D2 S2DE S2\" id=\"t4a_200\">Vacances </span>\u00bb.<span class=\"S75FE S2D2 S2DE S2\" id=\"t4z_200\">La diminution de - </span><span class=\"S75FF S2D2 S2DE S2\" id=\"t50_200\">83 </span><span class=\"S7600 S2D2 S2DE S2\" id=\"t51_200\">359 </span><span class=\"S7601 S2D2 S2DE S2\" id=\"t52_200\">milliers d\u2019euros des \u00ab </span><span class=\"S7602 S2D2 S2DE S2\" id=\"t53_200\">Comptes courants </span><span class=\"S14A2 S2D2 S2DE S2\" id=\"t54_200\">externes </span><span class=\"S7603 S2D2 S2DE S2\" id=\"t55_200\">\u00bb </span><span class=\"S7604 S2D2 S2DE S2\" id=\"t56_200\">par </span><span class=\"S7605 S2D2 S2DE S2\" id=\"t57_200\">rapport </span><span class=\"S7606 S2D2 S2DE S2\" id=\"t58_200\">au </span><span class=\"S7607 S2D2 S2DE S2\" id=\"t59_200\">30 </span><span class=\"S7608 S2D2 S2DE S2\" id=\"t5a_200\">septembre </span><span class=\"S7609 S2D2 S2DE S2\" id=\"t5b_200\">2022, </span><span class=\"S760A S2D2 S2DE S2\" id=\"t5c_200\">s\u2019explique </span><span class=\"S760B S2D2 S2DE S2\" id=\"t5d_200\">essentiellement par les op\u00e9rations de r\u00e9organisation capitalistiques </span><span class=\"S760C S2D2 S2DE S2\" id=\"t5e_200\">et juridiques au niveau du p\u00f4le Villages Nature </span><span class=\"S760D S2D5 S2DE S2\" id=\"t5f_200\">\u00ae </span><span class=\"S760E S2D2 S2DE S2\" id=\"t5g_200\">Tourisme. </span><span class=\"S760F S2D2 S2DE S2\" id=\"t5h_200\">Le Groupe s\u2019est assur\u00e9 du caract\u00e8re recouvrable de la valeur nette </span><span class=\"S1405 S2D2 S2DE S2\" id=\"t5i_200\">comptable de ces comptes courants. </span><span class=\"S7763 S2D2 S2DE S2\" id=\"t4a_203\">La provision pour titres n\u00e9gatifs s\u2019\u00e9l\u00e8ve \u00e0 4 </span><span class=\"S7764 S2D2 S2DE S2\" id=\"t4b_203\">394 </span><span class=\"S7765 S2D2 S2DE S2\" id=\"t4c_203\">milliers d\u2019euros au </span><span class=\"S529F S2D2 S2DE S2\" id=\"t4d_203\">30 </span><span class=\"S7766 S2D2 S2DE S2\" id=\"t4e_203\">septembre 2023. La variation de - </span><span class=\"S7767 S2D2 S2DE S2\" id=\"t4f_203\">78 </span><span class=\"S7768 S2D2 S2DE S2\" id=\"t4g_203\">390 </span><span class=\"S7769 S2D2 S2DE S2\" id=\"t4h_203\">milliers d\u2019euros porte </span><span class=\"S776A S2D2 S2DE S2\" id=\"t4i_203\">essentiellement sur la reprise des provisions des titres des soci\u00e9t\u00e9s </span><span class=\"S776B S2D2 S2DE S2\" id=\"t4j_203\">Villages Nature </span><span class=\"S776C S2D5 S2DE S2\" id=\"t4k_203\">\u00ae </span><span class=\"S776D S2D2 S2DE S2\" id=\"t4l_203\">qui, suite aux op\u00e9rations du 13 </span><span class=\"S776E S2D2 S2DE S2\" id=\"t4m_203\">d\u00e9cembre 2022, </span><span class=\"S8AA S2D2 S2DE S2\" id=\"t4n_203\">sont int\u00e9gr\u00e9es \u00e0 100 </span><span class=\"S776F S2D2 S2DE S2\" id=\"t4o_203\">% dans le Groupe. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30106": {
   "value": "<span class=\"S1F4E S2D2 S2DE S2\" id=\"t2d_172\">Sont consolid\u00e9s </span><span class=\"S62A2 S2D2 S2DE S2\" id=\"t2e_172\">: </span><span class=\"S62A3 S2D2 S2DE S2\" id=\"t2f_172\">par int\u00e9gration globale, toutes les soci\u00e9t\u00e9s dans lesquelles le </span><span class=\"S62A4 S2DB S2DE S2\" id=\"t2g_172\">E </span><span class=\"S62A5 S2D2 S2DE S2\" id=\"t2h_172\">Groupe exerce directement ou indirectement un contr\u00f4le exclusif </span><span class=\"S62A6 S2D2 S2DE S2\" id=\"t2i_172\">en droit </span><span class=\"S62A7 S2D2 S2DE S2\" id=\"t2j_172\">; </span><span class=\"S62BA S2D2 S2DE S2\" id=\"t33_172\">Les r\u00e9sultats des soci\u00e9t\u00e9s acquises au cours de la p\u00e9riode sont </span><span class=\"S62BB S2D2 S2DE S2\" id=\"t34_172\">consolid\u00e9s \u00e0 compter de la date \u00e0 laquelle le contr\u00f4le (exclusif ou </span><span class=\"S62BC S2D2 S2DE S2\" id=\"t35_172\">conjoint) ou l\u2019influence notable sont exerc\u00e9s. Les r\u00e9sultats des </span><span class=\"S62BD S2D2 S2DE S2\" id=\"t36_172\">soci\u00e9t\u00e9s c\u00e9d\u00e9es au cours de l\u2019exercice sont consolid\u00e9s jusqu\u2019\u00e0 la </span><span class=\"S1DAD S2D2 S2DE S2\" id=\"t37_172\">date de leur perte de contr\u00f4le ou d\u2019influence notable. </span><span class=\"S631B S62F5 S2\" id=\"t1f_173\">Engagement de rachat des participations </span><span class=\"S631C S62F5 S2\" id=\"t1g_173\">ne </span><span class=\"S631D S62F5 S2\" id=\"t1h_173\">donnant pas le contr\u00f4le </span><span class=\"S631E S2D2 S2DE S2\" id=\"t1i_173\">Lorsque le Groupe a consenti \u00e0 des actionnaires de ses filiales </span><span class=\"S631F S2D2 S2DE S2\" id=\"t1j_173\">consolid\u00e9es par int\u00e9gration globale des options d\u2019achat sur leurs </span><span class=\"S6320 S2D2 S2DE S2\" id=\"t1k_173\">participations, il anticipe cette acquisition compl\u00e9mentaire de </span><span class=\"S6321 S2D2 S2DE S2\" id=\"t1l_173\">titres. Ces engagements sont comptabilis\u00e9s en dettes financi\u00e8res </span><span class=\"S6322 S2D2 S2DE S2\" id=\"t1m_173\">pour leur valeur actualis\u00e9e du montant du rachat, avec, pour </span><span class=\"S6323 S2D2 S2DE S2\" id=\"t1n_173\">contrepartie, les participations ne donnant pas le contr\u00f4le et pour le </span><span class=\"S1139 S2D2 S2DE S2\" id=\"t1o_173\">solde, les capitaux propres. </span><span class=\"S67A8 S2D8 S2\" id=\"t44_181\">2.3 \u2013 Protocole de conciliation relatif </span><span class=\"S67A9 S2D8 S2\" id=\"t45_181\">au </span><span class=\"S67AA S2D8 S2\" id=\"t46_181\">projet Villages Nature </span><span class=\"S67AB S680F S2\" id=\"t47_181\">\u00ae </span><span class=\"S67AC S2D2 S2DE S2\" id=\"t48_181\">Le </span><span class=\"S67AD S2D2 S2DE S2\" id=\"t49_181\">13 </span><span class=\"S67AE S2D2 S2DE S2\" id=\"t4a_181\">d\u00e9cembre </span><span class=\"S67AF S2D2 S2DE S2\" id=\"t4b_181\">2022, </span><span class=\"S67B0 S2D2 S2DE S2\" id=\"t4c_181\">les </span><span class=\"S67B1 S2D2 S2DE S2\" id=\"t4d_181\">op\u00e9rations </span><span class=\"S67B2 S2D2 S2DE S2\" id=\"t4e_181\">de </span><span class=\"S67B3 S2D2 S2DE S2\" id=\"t4f_181\">r\u00e9organisation </span><span class=\"S67B4 S2D2 S2DE S2\" id=\"t4g_181\">capitalistiques et juridiques au niveau du p\u00f4le Villages Nature </span><span class=\"S67B5 S2D2 S2DE S2\" id=\"t4h_181\">Tourisme (\u00ab </span><span class=\"S67B6 S2D2 S2DE S2\" id=\"t4i_181\">VNT </span><span class=\"S67B7 S2D2 S2DE S2\" id=\"t4j_181\">\u00bb) ont \u00e9t\u00e9 finalis\u00e9es en application du protocole de </span><span class=\"S67B8 S2D2 S2DE S2\" id=\"t4k_181\">conciliation sign\u00e9 le 4 </span><span class=\"S67B9 S2D2 S2DE S2\" id=\"t4l_181\">mai 2022 et homologu\u00e9 le 19 </span><span class=\"S67BA S2D2 S2DE S2\" id=\"t4m_181\">mai 2022. En </span><span class=\"S648A S2D2 S2DE S2\" id=\"t4n_181\">particulier, il a ainsi \u00e9t\u00e9 proc\u00e9d\u00e9 </span><span class=\"S67BB S2D2 S2DE S2\" id=\"t4o_181\">: </span><span class=\"S67BC S2D2 S2DE S2\" id=\"t4p_181\">\u00e0 la cession par Villages Nature </span><span class=\"S67BD S2D5 S2DE S2\" id=\"t4q_181\">\u00ae </span><span class=\"S67BE S2D2 S2DE S2\" id=\"t4r_181\">de Val d\u2019Europe </span><span class=\"S67BF S2D2 S2DE S2\" id=\"t4s_181\">SAS (\u00ab </span><span class=\"S67C0 S2D2 S2DE S2\" id=\"t4t_181\">VNVE </span><span class=\"S67C1 S2D2 S2DE S2\" id=\"t4u_181\">\u00bb) \u00e0 </span><span class=\"S67C2 S2DB S2DE S2\" id=\"t4v_181\">E </span><span class=\"S6F3 S2D2 S2DE S2\" id=\"t4w_181\">Pierre </span><span class=\"S67C3 S2D2 S2DE S2\" id=\"t4x_181\">et </span><span class=\"S67C4 S2D2 S2DE S2\" id=\"t4y_181\">Vacances de 100 </span><span class=\"S67C5 S2D2 S2DE S2\" id=\"t4z_181\">% du capital social de VNT et du </span><span class=\"S67C6 S2D2 S2DE S2\" id=\"t50_181\">compte courant d\u00e9tenu par VNVE \u2013 corr\u00e9lativement \u00e0 la cession, </span><span class=\"S67C7 S2D2 S2DE S2\" id=\"t51_181\">VNVE a transf\u00e9r\u00e9 les marques du p\u00f4le Villages Nature </span><span class=\"S67C8 S2D5 S2DE S2\" id=\"t52_181\">\u00ae </span><span class=\"S67C9 S2D2 S2DE S2\" id=\"t53_181\">\u00e0 VNT </span><span class=\"S67CA S2D2 S2DE S2\" id=\"t54_181\">; </span><span class=\"S67CB S2D2 S2DE S2\" id=\"t55_181\">\u00e0 la cession de l\u2019int\u00e9gralit\u00e9 du capital social de la SNC Nature </span><span class=\"S67CC S2DB S2DE S2\" id=\"t56_181\">E </span><span class=\"S67CD S2D2 S2DE S2\" id=\"t57_181\">H\u00e9bergements 1 \u00e0 PV-CP Immobilier Holding par Val d\u2019Europe </span><span class=\"S67CE S2D2 S2DE S2\" id=\"t58_181\">Promotion </span><span class=\"S67CF S2D2 S2DE S2\" id=\"t59_181\">SAS \u00e0 hauteur de 12,5 </span><span class=\"S67D0 S2D2 S2DE S2\" id=\"t5a_181\">% du capital social et par BILT </span><span class=\"S67D1 S2D2 S2DE S2\" id=\"t5b_181\">2 </span><span class=\"S67D2 S2D2 S2DE S2\" id=\"t5c_181\">\u00e0 hauteur de 50 </span><span class=\"S67D3 S2D2 S2DE S2\" id=\"t5d_181\">% du capital social ainsi que des comptes </span><span class=\"S67D4 S2D2 S2DE S2\" id=\"t5e_181\">courants respectifs des c\u00e9dants </span><span class=\"S67D5 S2D2 S2DE S2\" id=\"t5f_181\">; </span><span class=\"S67D6 S2D2 S2DE S2\" id=\"t5g_181\">\u00e0 la cession \u00e0 PV-CP Immobilier Holding par Euro Disney </span><span class=\"S233B S2DB S2DE S2\" id=\"t5h_181\">E </span><span class=\"S67D7 S2D2 S2DE S2\" id=\"t5i_181\">Associ\u00e9s </span><span class=\"S67D8 S2D2 S2DE S2\" id=\"t5j_181\">SAS (\u00ab </span><span class=\"S67D9 S2D2 S2DE S2\" id=\"t5k_181\">EDA </span><span class=\"S67DA S2D2 S2DE S2\" id=\"t5l_181\">\u00bb) et VNVE des parts sociales et comptes </span><span class=\"S67DB S2D2 S2DE S2\" id=\"t5m_181\">courants </span><span class=\"S67DC S2D2 S2DE S2\" id=\"t5n_181\">d\u00e9tenus </span><span class=\"S67DD S2D2 S2DE S2\" id=\"t5o_181\">par </span><span class=\"S67DE S2D2 S2DE S2\" id=\"t5p_181\">les </span><span class=\"S67DF S2D2 S2DE S2\" id=\"t5q_181\">c\u00e9dants </span><span class=\"S67E0 S2D2 S2DE S2\" id=\"t5r_181\">dans </span><span class=\"S67E1 S2D2 S2DE S2\" id=\"t5s_181\">les </span><span class=\"S67E2 S2D2 S2DE S2\" id=\"t5t_181\">SNC </span><span class=\"S67E3 S2D2 S2DE S2\" id=\"t5u_181\">Nature </span><span class=\"S233E S2D2 S2DE S2\" id=\"t5v_181\">\u00c9quipements </span><span class=\"S67E4 S2D2 S2DE S2\" id=\"t5w_181\">I, Nature \u00c9quipements </span><span class=\"S67E5 S2D2 S2DE S2\" id=\"t5x_181\">II, Nature H\u00e9bergements </span><span class=\"S67E6 S2D2 S2DE S2\" id=\"t5y_181\">I et </span><span class=\"S81C S2D2 S2DE S2\" id=\"t5z_181\">Nature H\u00e9bergements </span><span class=\"S67E7 S2D2 S2DE S2\" id=\"t60_181\">II </span><span class=\"S67E8 S2D2 S2DE S2\" id=\"t61_181\">; </span><span class=\"S67E9 S2D2 S2DE S2\" id=\"t62_181\">au pr\u00e9paiement par VNT de 41,8 </span><span class=\"S67EA S2D2 S2DE S2\" id=\"t63_181\">millions d\u2019euros de loyers \u00e0 la </span><span class=\"S1CAE S2DB S2DE S2\" id=\"t64_181\">E </span><span class=\"S67EB S2D2 S2DE S2\" id=\"t65_181\">SCI Nature \u00c9quipements </span><span class=\"S67EC S2D2 S2DE S2\" id=\"t66_181\">1, ledit pr\u00e9paiement \u00e9tant financ\u00e9 via un </span><span class=\"S67ED S2D2 S2DE S2\" id=\"t67_181\">versement en num\u00e9raire r\u00e9alis\u00e9 par le groupe Euro Disney au </span><span class=\"S67EE S2D2 S2DE S2\" id=\"t68_181\">travers de Val d\u2019Europe Promotion </span><span class=\"S67EF S2D2 S2DE S2\" id=\"t69_181\">SAS </span><span class=\"S67F0 S2D2 S2DE S2\" id=\"t6a_181\">; </span><span class=\"S67F1 S2D2 S2DE S2\" id=\"t6b_181\">\u00e0 la conclusion d\u2019un accord commercial entre le Groupe </span><span class=\"S67F2 S2DB S2DE S2\" id=\"t6c_181\">E </span><span class=\"S67F3 S2D2 S2DE S2\" id=\"t6d_181\">Pierre </span><span class=\"S67F4 S2D2 S2DE S2\" id=\"t6e_181\">&amp; </span><span class=\"S67F5 S2D2 S2DE S2\" id=\"t6f_181\">Vacances-Center Parcs et EDA </span><span class=\"S67F6 S2D2 S2DE S2\" id=\"t6g_181\">; </span><span class=\"S67F7 S2D2 S2DE S2\" id=\"t6h_181\">du fait de la sortie d\u2019EDA du p\u00f4le VNT, \u00e0 la mainlev\u00e9e des </span><span class=\"S1CCB S2DB S2DE S2\" id=\"t6i_181\">E </span><span class=\"S67F8 S2D2 S2DE S2\" id=\"t6j_181\">garanties qu\u2019EDA avait consenties \u00e0 la SCI Nature \u00c9quipements </span><span class=\"S67F9 S2D2 S2DE S2\" id=\"t6k_181\">1 </span><span class=\"S67FA S2D2 S2DE S2\" id=\"t6l_181\">et \u00e0 DLE, \u00e9tant pr\u00e9cis\u00e9 que Pierre </span><span class=\"S67FB S2D2 S2DE S2\" id=\"t6m_181\">et </span><span class=\"S67FC S2D2 S2DE S2\" id=\"t6n_181\">Vacances a en revanche </span><span class=\"S67FD S2D2 S2DE S2\" id=\"t6o_181\">maintenu les garanties accord\u00e9es dans le cadre des baux en </span><span class=\"S2350 S2D2 S2DE S2\" id=\"t6p_181\">vigueur </span><span class=\"S67FE S2D2 S2DE S2\" id=\"t6q_181\">en </span><span class=\"S67FF S2D2 S2DE S2\" id=\"t6r_181\">les </span><span class=\"S6800 S2D2 S2DE S2\" id=\"t6s_181\">adaptant </span><span class=\"S6801 S2D2 S2DE S2\" id=\"t6t_181\">au </span><span class=\"S6802 S2D2 S2DE S2\" id=\"t6u_181\">nouveau </span><span class=\"S6803 S2D2 S2DE S2\" id=\"t6v_181\">p\u00e9rim\u00e8tre </span><span class=\"S6804 S2D2 S2DE S2\" id=\"t6w_181\">\u2013 </span><span class=\"S6805 S2D2 S2DE S2\" id=\"t6x_181\">ces </span><span class=\"S6806 S2D2 S2DE S2\" id=\"t6y_181\">modifications ont \u00e9t\u00e9 prises en compte lors de la n\u00e9gociation </span><span class=\"S6807 S2D2 S2DE S2\" id=\"t6z_181\">d\u2019avenants au Bail \u00c9quipements et au Bail DLE, lesdits avenants </span><span class=\"S4C1 S2D2 S2DE S2\" id=\"t70_181\">ayant \u00e9galement \u00e9t\u00e9 sign\u00e9 au </span><span class=\"S6808 S2DC S2DE S2\" id=\"t71_181\">closing </span><span class=\"S6809 S2D2 S2DE S2\" id=\"t72_181\">; </span><span class=\"S6810 S2D2 S2DE S2\" id=\"t7_182\">\u00e0 la cession par VNVE des terrains de la tranche T1A2, des terrains </span><span class=\"S1CF6 S2DB S2DE S2\" id=\"t8_182\">E </span><span class=\"S6811 S2D2 S2DE S2\" id=\"t9_182\">de la tranche T1B et des terrains dits \u00ab </span><span class=\"S6812 S2D2 S2DE S2\" id=\"ta_182\">Merlons </span><span class=\"S6813 S2D2 S2DE S2\" id=\"tb_182\">\u00bb au profit des </span><span class=\"S6814 S2D2 S2DE S2\" id=\"tc_182\">SNC de projet Bois du Jariel et L\u2019\u00c9pinette, constitu\u00e9es pour les </span><span class=\"S50A3 S2D2 S2DE S2\" id=\"td_182\">besoins des op\u00e9rations </span><span class=\"S6815 S2D2 S2DE S2\" id=\"te_182\">; </span><span class=\"S6816 S2D2 S2DE S2\" id=\"tf_182\">\u00e0 la conclusion par la SNC Bois du Jariel d\u2019une vente en l\u2019\u00e9tat futur </span><span class=\"S50A5 S2DB S2DE S2\" id=\"tg_182\">E </span><span class=\"S6817 S2D2 S2DE S2\" id=\"th_182\">d\u2019ach\u00e8vement (VEFA) portant sur les terrains de la tranche T1A2 </span><span class=\"S3996 S2D2 S2DE S2\" id=\"ti_182\">avec la </span><span class=\"S6818 S2D2 S2DE S2\" id=\"tj_182\">SAS Nature H\u00e9bergements </span><span class=\"S6819 S2D2 S2DE S2\" id=\"tk_182\">2 </span><span class=\"S681A S2D2 S2DE S2\" id=\"tl_182\">; </span><span class=\"S681B S2D2 S2DE S2\" id=\"tm_182\">\u00e0 la conclusion par VNT en qualit\u00e9 de preneur d\u2019un bail </span><span class=\"S468B S2DB S2DE S2\" id=\"tn_182\">E </span><span class=\"S681C S2D2 S2DE S2\" id=\"to_182\">commercial en l\u2019\u00e9tat futur d\u2019ach\u00e8vement avec la </span><span class=\"S681D S2D2 S2DE S2\" id=\"tp_182\">SAS Nature </span><span class=\"S6422 S2D2 S2DE S2\" id=\"tq_182\">H\u00e9bergements </span><span class=\"S681E S2D2 S2DE S2\" id=\"tr_182\">2. </span><span class=\"S681F S2D2 S1648 S2\" id=\"ts_182\">\u00c0 la suite de cette op\u00e9ration, le Groupe a pris le contr\u00f4le des huit </span><span class=\"S6820 S2D2 S1648 S2\" id=\"tt_182\">entit\u00e9s du p\u00f4le Villages Nature </span><span class=\"S6821 S2D5 S68E5 S2\" id=\"tu_182\">\u00ae </span><span class=\"S6822 S2D2 S1648 S2\" id=\"tv_182\">et les consolide par int\u00e9gration globale </span><span class=\"S6823 S2D2 S1648 S2\" id=\"tw_182\">depuis le 13 </span><span class=\"S6824 S2D2 S1648 S2\" id=\"tx_182\">d\u00e9cembre 2022, les nouveaux pourcentages d\u2019int\u00e9r\u00eats </span><span class=\"S6825 S2D2 S1648 S2\" id=\"ty_182\">dans chaque entit\u00e9 sont pr\u00e9sent\u00e9s dans la note </span><span class=\"S6826 S2D2 S1648 S2\" id=\"tz_182\">3. Le prix d\u2019acquisition </span><span class=\"S6827 S2D2 S1648 S2\" id=\"t10_182\">est essentiellement compos\u00e9 de l\u2019apport en num\u00e9raire du pr\u00e9paiement </span><span class=\"S6828 S2D2 S1648 S2\" id=\"t11_182\">de loyer. Cette op\u00e9ration a eu pour cons\u00e9quence d\u2019augmenter le bilan </span><span class=\"S6829 S2D2 S1648 S2\" id=\"t12_182\">du Groupe en date d\u2019acquisition d\u2019environ 200 </span><span class=\"S682A S2D2 S1648 S2\" id=\"t13_182\">millions d\u2019euros avant </span><span class=\"S682B S2D2 S1648 S2\" id=\"t14_182\">mise \u00e0 la juste valeur des actifs et passifs, principalement les </span><span class=\"S682C S2D2 S1648 S2\" id=\"t15_182\">immobilisations corporelles et droits d\u2019utilisation pour 146 </span><span class=\"S682D S2D2 S1648 S2\" id=\"t16_182\">millions </span><span class=\"S682E S2D2 S1648 S2\" id=\"t17_182\">d\u2019euros. Le p\u00f4le Villages Nature </span><span class=\"S682F S2D5 S68E5 S2\" id=\"t18_182\">\u00ae </span><span class=\"S6830 S2D2 S1648 S2\" id=\"t19_182\">a contribu\u00e9 au chiffre d\u2019affaires annuel </span><span class=\"S1EC7 S2D2 S1648 S2\" id=\"t1a_182\">pour 57,7 </span><span class=\"S6831 S2D2 S1648 S2\" id=\"t1b_182\">millions depuis le 13 </span><span class=\"S6832 S2D2 S1648 S2\" id=\"t1c_182\">d\u00e9cembre, date de sa prise de contr\u00f4le. </span><span class=\"S6833 S2D2 S124C S2\" id=\"t1d_182\">La prise de contr\u00f4le s\u2019analyse comme la cession de la quote-part </span><span class=\"S6834 S2D2 S124C S2\" id=\"t1e_182\">ant\u00e9rieurement d\u00e9tenue et une nouvelle acquisition \u00e0 la date de la </span><span class=\"S6835 S2D2 S124C S2\" id=\"t1f_182\">prise de contr\u00f4le. La premi\u00e8re consolidation en int\u00e9gration globale </span><span class=\"S6836 S2D2 S124C S2\" id=\"t1g_182\">appelle un exercice de mise \u00e0 la juste valeur de l\u2019ensemble des actifs </span><span class=\"S6837 S2D2 S124C S2\" id=\"t1h_182\">et passifs de l\u2019ensemble du p\u00f4le Villages Nature </span><span class=\"S6838 S2D5 S124C S2\" id=\"t1i_182\">\u00ae </span><span class=\"S6839 S2D2 S124C S2\" id=\"t1j_182\">. La diff\u00e9rence entre </span><span class=\"S683A S2D2 S124C S2\" id=\"t1k_182\">la situation nette r\u00e9\u00e9valu\u00e9e et la valeur des titres a \u00e9t\u00e9 comptabilis\u00e9e </span><span class=\"S683B S2D2 S124C S2\" id=\"t1l_182\">en compte de r\u00e9sultat en autres charges et produits op\u00e9rationnels. Y </span><span class=\"S274F S2D2 S124C S2\" id=\"t1m_182\">compris </span><span class=\"S683C S2D2 S124C S2\" id=\"t1n_182\">l\u2019effet </span><span class=\"S683D S2D2 S124C S2\" id=\"t1o_182\">de </span><span class=\"S683E S2D2 S124C S2\" id=\"t1p_182\">la </span><span class=\"S683F S2D2 S124C S2\" id=\"t1q_182\">perte </span><span class=\"S6840 S2D2 S124C S2\" id=\"t1r_182\">sur </span><span class=\"S6841 S2D2 S124C S2\" id=\"t1s_182\">cession </span><span class=\"S6842 S2D2 S124C S2\" id=\"t1t_182\">de </span><span class=\"S6843 S2D2 S124C S2\" id=\"t1u_182\">la </span><span class=\"S6844 S2D2 S124C S2\" id=\"t1v_182\">quote-part </span><span class=\"S6845 S2D2 S124C S2\" id=\"t1w_182\">ant\u00e9rieurement d\u00e9tenue et la mise \u00e0 la juste valeur des actifs et </span><span class=\"S6846 S2D2 S124C S2\" id=\"t1x_182\">passifs du p\u00f4le, l\u2019impact de la prise de contr\u00f4le s\u2019\u00e9tablit \u00e0 9,7 </span><span class=\"S6847 S2D2 S124C S2\" id=\"t1y_182\">millions </span><span class=\"S6848 S2D2 S124C S2\" id=\"t1z_182\">d\u2019euros et constitue un \u00e9cart d\u2019acquisition n\u00e9gatif (ou </span><span class=\"S6849 S2DC S124C S2\" id=\"t20_182\">badwill</span><span class=\"S684A S2D2 S124C S2\" id=\"t21_182\">). Le </span><span class=\"S684B S2D2 S124C S2\" id=\"t22_182\">badwill li\u00e9 \u00e0 cette op\u00e9ration s\u2019explique par l\u2019obligation du partenaire </span><span class=\"S684C S2D2 S124C S2\" id=\"t23_182\">de la co entreprise (Euro Disney Associ\u00e9s) de c\u00e9der sa participation et </span><span class=\"S684D S2D2 S124C S2\" id=\"t24_182\">de renoncer au projet de d\u00e9veloppement du parc existant lui </span><span class=\"S684E S2D2 S124C S2\" id=\"t25_182\">permettant d\u2019atteindre la taille critique n\u00e9cessaire pour \u00eatre rentable, </span><span class=\"S684F S2D2 S124C S2\" id=\"t26_182\">dans un contexte o\u00f9 il lui \u00e9tait impossible de r\u00e9aliser des synergies et </span><span class=\"S6850 S2D2 S124C S2\" id=\"t27_182\">o\u00f9 le d\u00e9veloppement du parc, n\u00e9cessaire pour atteindre la rentabilit\u00e9 </span><span class=\"S1834 S2D2 S124C S2\" id=\"t28_182\">attendue, n\u00e9cessitait la mobilisation de capitaux suppl\u00e9mentaires. </span><span class=\"S6851 S2D2 S2E1 S2\" id=\"t29_182\">Dans le cadre de l\u2019exercice de mise \u00e0 la juste valeur des actifs et </span><span class=\"S6852 S2D2 S2E1 S2\" id=\"t2a_182\">passifs du p\u00f4le Villages Nature </span><span class=\"S6853 S2D5 S2E1 S2\" id=\"t2b_182\">\u00ae </span><span class=\"S6854 S2D2 S2E1 S2\" id=\"t2c_182\">, le Groupe a mandat\u00e9 des experts </span><span class=\"S6855 S2D2 S2E1 S2\" id=\"t2d_182\">ind\u00e9pendants afin de fiabiliser l\u2019\u00e9valuation \u00e0 la juste valeur des actifs </span><span class=\"S6856 S2D2 S2E1 S2\" id=\"t2e_182\">et passifs acquis \u00e0 l\u2019issue de cette transaction. Les ajustements de </span><span class=\"S6857 S2D2 S2E1 S2\" id=\"t2f_182\">valeur enregistr\u00e9s en conclusion de la mission des experts sont </span><span class=\"S6858 S2D2 S2E1 S2\" id=\"t2g_182\">venus ajuster les actifs et passifs du p\u00e9rim\u00e8tre acquis et donc le </span><span class=\"S268 S2DC S2E1 S2\" id=\"t2h_182\">badwill </span><span class=\"S6859 S2D2 S2E1 S2\" id=\"t2i_182\">de l\u2019op\u00e9ration. Ils concernent essentiellement la valeur des </span><span class=\"S685A S2D2 S2E1 S2\" id=\"t2j_182\">stocks r\u00e9siduels port\u00e9s par les SNC et la valeur du droit d\u2019utilisation </span><span class=\"S685B S2D2 S2E1 S2\" id=\"t2k_182\">relatif aux \u00e9quipements centraux du parc (incluant l\u2019Aqualagon). </span><span class=\"S6726 S625B S2\" id=\"t7_183\">Liste des principales entit\u00e9s consolid\u00e9es </span><span class=\"S6727 S625C S2\" id=\"t8_183\">Note </span><span class=\"S6728 S625C S2\" id=\"t9_183\">3 </span><span class=\"S68E6 S2D2 S2DE S2\" id=\"ta_183\">Au cours de l\u2019exercice 2022/2023, le Groupe a acquis les parts r\u00e9siduelles des entit\u00e9s du p\u00f4le Villages Nature </span><span class=\"S68E7 S2D5 S2DE S2\" id=\"tb_183\">\u00ae </span><span class=\"S68E8 S2D2 S2DE S2\" id=\"tc_183\">(d\u00e9tails de l\u2019op\u00e9ration expliqu\u00e9s </span><span class=\"SFD9 S2D2 S2DE S2\" id=\"td_183\">dans la note </span><span class=\"S68E9 S2D2 S2DE S2\" id=\"te_183\">2.3). </span><span class=\"S68EA SBD3 S2\" id=\"tf_183\">Forme </span><span class=\"SEFC SBD3 S2\" id=\"tg_183\">juridique </span><span class=\"S68EB SBD3 S2\" id=\"th_183\">Soci\u00e9t\u00e9s </span><span class=\"S68EC SBD3 S2\" id=\"ti_183\">M\u00e9thode de </span><span class=\"S68ED SBD3 S2\" id=\"tj_183\">consolidation </span><span class=\"S68EE S71F S2\" id=\"tk_183\">% d'int\u00e9r\u00eat </span><span class=\"S68EF S71F S2\" id=\"tl_183\">Cl\u00f4ture </span><span class=\"S68F0 S71F S2\" id=\"tm_183\">% d'int\u00e9r\u00eat </span><span class=\"S68F1 S71F S2\" id=\"tn_183\">Ouverture </span><span class=\"S68F2 SBD3 S2\" id=\"to_183\">Pays </span><span class=\"SD2A SBD3 S2\" id=\"tp_183\">Holding et entit\u00e9s \u00ab </span><span class=\"S68F3 SBD3 S2\" id=\"tq_183\">autres </span><span class=\"S68F4 SBD3 S2\" id=\"tr_183\">\u00bb </span><span class=\"S2F14 SBD5 S2\" id=\"ts_183\">SA </span><span class=\"S68F5 SBD5 S2\" id=\"tt_183\">Pierre </span><span class=\"S68F6 SBD5 S2\" id=\"tu_183\">et </span><span class=\"S68F7 SBD5 S2\" id=\"tv_183\">Vacances SA </span><span class=\"S68F8 SBD5 S2\" id=\"tw_183\">Globale (IG) </span><span class=\"S68F9 SBD5 S2\" id=\"tx_183\">100 </span><span class=\"S68FA SBD5 S2\" id=\"ty_183\">100 </span><span class=\"S68FB SBD5 S2\" id=\"tz_183\">FRANCE </span><span class=\"S2AAE SBD5 S2\" id=\"t10_183\">SAS </span><span class=\"S68FC SBD5 S2\" id=\"t11_183\">C.T.M. SAS </span><span class=\"S68FD SBD5 S2\" id=\"t12_183\">Globale (IG) </span><span class=\"S68FE SBD5 S2\" id=\"t13_183\">100 </span><span class=\"S68FF SBD5 S2\" id=\"t14_183\">100 </span><span class=\"S6900 SBD5 S2\" id=\"t15_183\">FRANCE </span><span class=\"SB52 SBD5 S2\" id=\"t16_183\">SASU </span><span class=\"S6901 SBD5 S2\" id=\"t17_183\">Curchase </span><span class=\"S6902 SBD5 S2\" id=\"t18_183\">Globale (IG) </span><span class=\"S6903 SBD5 S2\" id=\"t19_183\">100 </span><span class=\"S6904 SBD5 S2\" id=\"t1a_183\">100 </span><span class=\"S6905 SBD5 S2\" id=\"t1b_183\">FRANCE </span><span class=\"S1EBB SBD5 S2\" id=\"t1c_183\">GIE </span><span class=\"S6906 SBD5 S2\" id=\"t1d_183\">GIE PV-CP Service Holding </span><span class=\"S6907 SBD5 S2\" id=\"t1e_183\">Globale (IG) </span><span class=\"S6908 SBD5 S2\" id=\"t1f_183\">100 </span><span class=\"S6909 SBD5 S2\" id=\"t1g_183\">100 </span><span class=\"S690A SBD5 S2\" id=\"t1h_183\">FRANCE </span><span class=\"S690B SBD5 S2\" id=\"t1i_183\">GIE </span><span class=\"S690C SBD5 S2\" id=\"t1j_183\">GIE PV-CP Services </span><span class=\"S690D SBD5 S2\" id=\"t1k_183\">Globale (IG) </span><span class=\"S690E SBD5 S2\" id=\"t1l_183\">100 </span><span class=\"S690F SBD5 S2\" id=\"t1m_183\">100 </span><span class=\"S6910 SBD5 S2\" id=\"t1n_183\">FRANCE </span><span class=\"S1BF4 SBD5 S2\" id=\"t1o_183\">SAS </span><span class=\"S6911 SBD5 S2\" id=\"t1p_183\">GUEST\u2019UP </span><span class=\"S6912 SBD5 S2\" id=\"t1q_183\">Mise en </span><span class=\"S6913 SBD5 S2\" id=\"t1r_183\">\u00e9quivalence (ME) </span><span class=\"S6914 SBD5 S2\" id=\"t1s_183\">45 </span><span class=\"S6915 SBD5 S2\" id=\"t1t_183\">- </span><span class=\"S6916 SBD5 S2\" id=\"t1u_183\">FRANCE </span><span class=\"S1ADA SBD5 S2\" id=\"t1v_183\">SAS </span><span class=\"S6917 SBD5 S2\" id=\"t1w_183\">Pastel Asset Management </span><span class=\"S6918 SBD5 S2\" id=\"t1x_183\">Mise en </span><span class=\"S6919 SBD5 S2\" id=\"t1y_183\">\u00e9quivalence (ME) </span><span class=\"S691A SBD5 S2\" id=\"t1z_183\">15 </span><span class=\"S691B SBD5 S2\" id=\"t20_183\">- </span><span class=\"S691C SBD5 S2\" id=\"t21_183\">FRANCE </span><span class=\"S8E5 SBD5 S2\" id=\"t22_183\">SNC </span><span class=\"S691D SBD5 S2\" id=\"t23_183\">Pierre </span><span class=\"S691E SBD5 S2\" id=\"t24_183\">&amp; </span><span class=\"S691F SBD5 S2\" id=\"t25_183\">Vacances FI </span><span class=\"S6920 SBD5 S2\" id=\"t26_183\">Globale (IG) </span><span class=\"S6921 SBD5 S2\" id=\"t27_183\">100 </span><span class=\"S6922 SBD5 S2\" id=\"t28_183\">100 </span><span class=\"S6923 SBD5 S2\" id=\"t29_183\">FRANCE </span><span class=\"S494C SBD5 S2\" id=\"t2a_183\">SASU </span><span class=\"S6924 SBD5 S2\" id=\"t2b_183\">Pierre </span><span class=\"S6925 SBD5 S2\" id=\"t2c_183\">&amp; </span><span class=\"S6926 SBD5 S2\" id=\"t2d_183\">Vacances Investissement </span><span class=\"S6927 SBD5 S2\" id=\"t2e_183\">47 </span><span class=\"S6928 SBD5 S2\" id=\"t2f_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6929 SBD5 S2\" id=\"t2g_183\">- </span><span class=\"S692A SBD5 S2\" id=\"t2h_183\">100 </span><span class=\"S692B SBD5 S2\" id=\"t2i_183\">FRANCE </span><span class=\"S692C SBD5 S2\" id=\"t2j_183\">SASU </span><span class=\"S692D SBD5 S2\" id=\"t2k_183\">Pierre </span><span class=\"S692E SBD5 S2\" id=\"t2l_183\">&amp; </span><span class=\"S692F SBD5 S2\" id=\"t2m_183\">Vacances Investissement </span><span class=\"S6930 SBD5 S2\" id=\"t2n_183\">51 </span><span class=\"S6931 SBD5 S2\" id=\"t2o_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6932 SBD5 S2\" id=\"t2p_183\">- </span><span class=\"S6933 SBD5 S2\" id=\"t2q_183\">100 </span><span class=\"S6934 SBD5 S2\" id=\"t2r_183\">FRANCE </span><span class=\"S3A50 SBD5 S2\" id=\"t2s_183\">SARL </span><span class=\"S6935 SBD5 S2\" id=\"t2t_183\">Pierre </span><span class=\"S6936 SBD5 S2\" id=\"t2u_183\">&amp; </span><span class=\"S6937 SBD5 S2\" id=\"t2v_183\">Vacances Italia SRL </span><span class=\"S6938 SBD5 S2\" id=\"t2w_183\">Globale (IG) </span><span class=\"S6939 SBD5 S2\" id=\"t2x_183\">100 </span><span class=\"S693A SBD5 S2\" id=\"t2y_183\">100 </span><span class=\"S693B SBD5 S2\" id=\"t2z_183\">ITALIE </span><span class=\"S2ABF SBD5 S2\" id=\"t30_183\">SAS </span><span class=\"S693C SBD5 S2\" id=\"t31_183\">Pierre </span><span class=\"S693D SBD5 S2\" id=\"t32_183\">&amp; </span><span class=\"S693E SBD5 S2\" id=\"t33_183\">Vacances Marques SAS </span><span class=\"S693F SBD5 S2\" id=\"t34_183\">Globale (IG) </span><span class=\"S6940 SBD5 S2\" id=\"t35_183\">100 </span><span class=\"S6941 SBD5 S2\" id=\"t36_183\">100 </span><span class=\"S6942 SBD5 S2\" id=\"t37_183\">FRANCE </span><span class=\"S692 SBD5 S2\" id=\"t38_183\">SASU </span><span class=\"S6943 SBD5 S2\" id=\"t39_183\">Pierre </span><span class=\"S6944 SBD5 S2\" id=\"t3a_183\">&amp; </span><span class=\"S6945 SBD5 S2\" id=\"t3b_183\">Vacances Investissement </span><span class=\"S6946 SBD5 S2\" id=\"t3c_183\">55 </span><span class=\"S6947 SBD5 S2\" id=\"t3d_183\">Globale (IG) </span><span class=\"S6948 SBD5 S2\" id=\"t3e_183\">100 </span><span class=\"S6949 SBD5 S2\" id=\"t3f_183\">100 </span><span class=\"S694A SBD5 S2\" id=\"t3g_183\">FRANCE </span><span class=\"SE08 SBD5 S2\" id=\"t3h_183\">SASU </span><span class=\"S694B SBD5 S2\" id=\"t3i_183\">Pierre </span><span class=\"S694C SBD5 S2\" id=\"t3j_183\">&amp; </span><span class=\"S694D SBD5 S2\" id=\"t3k_183\">Vacances Investissement </span><span class=\"S694E SBD5 S2\" id=\"t3l_183\">56 </span><span class=\"SE0C SBD5 S2\" id=\"t3m_183\">Globale (IG) </span><span class=\"S694F SBD5 S2\" id=\"t3n_183\">100 </span><span class=\"S6950 SBD5 S2\" id=\"t3o_183\">100 </span><span class=\"S6951 SBD5 S2\" id=\"t3p_183\">FRANCE </span><span class=\"SD52 SBD5 S2\" id=\"t3q_183\">SARL </span><span class=\"S6952 SBD5 S2\" id=\"t3r_183\">Pierre </span><span class=\"S6953 SBD5 S2\" id=\"t3s_183\">&amp; </span><span class=\"S6954 SBD5 S2\" id=\"t3t_183\">Vacances Investissement </span><span class=\"S6955 SBD5 S2\" id=\"t3u_183\">61 </span><span class=\"S6956 SBD5 S2\" id=\"t3v_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6957 SBD5 S2\" id=\"t3w_183\">- </span><span class=\"S6958 SBD5 S2\" id=\"t3x_183\">100 </span><span class=\"S6959 SBD5 S2\" id=\"t3y_183\">FRANCE </span><span class=\"S1876 SBD5 S2\" id=\"t3z_183\">SAS </span><span class=\"S695A SBD5 S2\" id=\"t40_183\">Pierre </span><span class=\"S695B SBD5 S2\" id=\"t41_183\">&amp; </span><span class=\"S695C SBD5 S2\" id=\"t42_183\">Vacances Maroc </span><span class=\"S695D SBD5 S2\" id=\"t43_183\">Globale (IG) </span><span class=\"S695E SBD5 S2\" id=\"t44_183\">100 </span><span class=\"S695F SBD5 S2\" id=\"t45_183\">100 </span><span class=\"S6960 SBD5 S2\" id=\"t46_183\">MAROC </span><span class=\"S2814 SBD5 S2\" id=\"t47_183\">SAS </span><span class=\"S6961 SBD5 S2\" id=\"t48_183\">PV-CP China Holding SAS </span><span class=\"S6962 SBD5 S2\" id=\"t49_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6963 SBD5 S2\" id=\"t4a_183\">- </span><span class=\"S6964 SBD5 S2\" id=\"t4b_183\">100 </span><span class=\"S6965 SBD5 S2\" id=\"t4c_183\">FRANCE </span><span class=\"S3C0C SBD5 S2\" id=\"t4d_183\">SARL </span><span class=\"S6966 SBD5 S2\" id=\"t4e_183\">R\u00e9sidence City Srl </span><span class=\"S6967 SBD5 S2\" id=\"t4f_183\">Globale (IG) </span><span class=\"S6968 SBD5 S2\" id=\"t4g_183\">100 </span><span class=\"S6969 SBD5 S2\" id=\"t4h_183\">100 </span><span class=\"SEBE SBD5 S2\" id=\"t4i_183\">ITALIE </span><span class=\"S4F0F SBD3 S2\" id=\"t4j_183\">Center Parcs </span><span class=\"S2F2F SBD5 S2\" id=\"t4k_183\">SARL </span><span class=\"S696A SBD5 S2\" id=\"t4l_183\">Beheer Recreatiepark Zandvoort B.V. </span><span class=\"S696B SBD5 S2\" id=\"t4m_183\">Globale (IG) </span><span class=\"S696C SBD5 S2\" id=\"t4n_183\">100 </span><span class=\"S696D SBD5 S2\" id=\"t4o_183\">100 </span><span class=\"S696E SBD5 S2\" id=\"t4p_183\">PAYS-BAS </span><span class=\"S696F SBD5 S2\" id=\"t4q_183\">SA </span><span class=\"S6970 SBD5 S2\" id=\"t4r_183\">Center Parcs Ardennen </span><span class=\"S6971 SBD5 S2\" id=\"t4s_183\">Globale (IG) </span><span class=\"S6972 SBD5 S2\" id=\"t4t_183\">100 </span><span class=\"S6973 SBD5 S2\" id=\"t4u_183\">100 </span><span class=\"S6974 SBD5 S2\" id=\"t4v_183\">BELGIQUE </span><span class=\"S30CB SBD5 S2\" id=\"t4w_183\">SARL </span><span class=\"S6975 SBD5 S2\" id=\"t4x_183\">Center Parcs Bungalowpark Allg\u00e4u GmbH </span><span class=\"S6976 SBD5 S2\" id=\"t4y_183\">Globale (IG) </span><span class=\"S6977 SBD5 S2\" id=\"t4z_183\">100 </span><span class=\"S6978 SBD5 S2\" id=\"t50_183\">100 </span><span class=\"S6979 SBD5 S2\" id=\"t51_183\">ALLEMAGNE </span><span class=\"S1318 SBD5 S2\" id=\"t52_183\">SARL </span><span class=\"S697A SBD5 S2\" id=\"t53_183\">Center Parcs Bungalowpark Bispingen GmbH </span><span class=\"S697B SBD5 S2\" id=\"t54_183\">Globale (IG) </span><span class=\"S697C SBD5 S2\" id=\"t55_183\">100 </span><span class=\"S697D SBD5 S2\" id=\"t56_183\">100 </span><span class=\"S697E SBD5 S2\" id=\"t57_183\">ALLEMAGNE </span><span class=\"S5E50 SBD5 S2\" id=\"t58_183\">SARL </span><span class=\"S697F SBD5 S2\" id=\"t59_183\">Center Parcs Bungalowpark Bostalsee GmbH </span><span class=\"S6980 SBD5 S2\" id=\"t5a_183\">Globale (IG) </span><span class=\"S6981 SBD5 S2\" id=\"t5b_183\">100 </span><span class=\"S6982 SBD5 S2\" id=\"t5c_183\">100 </span><span class=\"S6983 SBD5 S2\" id=\"t5d_183\">ALLEMAGNE </span><span class=\"S1834 SBD5 S2\" id=\"t5e_183\">SARL </span><span class=\"S6984 SBD5 S2\" id=\"t5f_183\">Center Parcs Bungalowpark B\u00fctjadinger K\u00fcste GmbH </span><span class=\"S6985 SBD5 S2\" id=\"t5g_183\">Globale (IG) </span><span class=\"S6986 SBD5 S2\" id=\"t5h_183\">100 </span><span class=\"S6987 SBD5 S2\" id=\"t5i_183\">100 </span><span class=\"S6988 SBD5 S2\" id=\"t5j_183\">ALLEMAGNE </span><span class=\"S1E42 SBD5 S2\" id=\"t5k_183\">SARL </span><span class=\"S6989 SBD5 S2\" id=\"t5l_183\">Center Parcs Bungalowpark Heilbachse GmbH </span><span class=\"S698A SBD5 S2\" id=\"t5m_183\">Globale (IG) </span><span class=\"S698B SBD5 S2\" id=\"t5n_183\">100 </span><span class=\"S698C SBD5 S2\" id=\"t5o_183\">100 </span><span class=\"S698D SBD5 S2\" id=\"t5p_183\">ALLEMAGNE </span><span class=\"S5528 SBD5 S2\" id=\"t5q_183\">SARL </span><span class=\"S698E SBD5 S2\" id=\"t5r_183\">Center Parcs Bungalowpark Hochsauerland GmbH </span><span class=\"S698F SBD5 S2\" id=\"t5s_183\">Globale (IG) </span><span class=\"S6990 SBD5 S2\" id=\"t5t_183\">100 </span><span class=\"S6991 SBD5 S2\" id=\"t5u_183\">100 </span><span class=\"S6992 SBD5 S2\" id=\"t5v_183\">ALLEMAGNE </span><span class=\"S2C21 SBD5 S2\" id=\"t5w_183\">SARL </span><span class=\"S6993 SBD5 S2\" id=\"t5x_183\">Center Parcs Deutschland Kunden-Center GmbH </span><span class=\"S6994 SBD5 S2\" id=\"t5y_183\">Globale (IG) </span><span class=\"S6995 SBD5 S2\" id=\"t5z_183\">100 </span><span class=\"S6996 SBD5 S2\" id=\"t60_183\">100 </span><span class=\"S6997 SBD5 S2\" id=\"t61_183\">ALLEMAGNE </span><span class=\"S6998 SBD5 S2\" id=\"t62_183\">SARL </span><span class=\"S6999 SBD5 S2\" id=\"t63_183\">Center Parcs Development B.V. </span><span class=\"S699A SBD5 S2\" id=\"t64_183\">Globale (IG) </span><span class=\"S699B SBD5 S2\" id=\"t65_183\">100 </span><span class=\"S699C SBD5 S2\" id=\"t66_183\">100 </span><span class=\"S699D SBD5 S2\" id=\"t67_183\">PAYS-BAS </span><span class=\"S1C15 SBD5 S2\" id=\"t68_183\">SARL </span><span class=\"S699E SBD5 S2\" id=\"t69_183\">Center Parcs Entwickelungsgesellschaft Germany GmbH </span><span class=\"S699F SBD5 S2\" id=\"t6a_183\">Globale (IG) </span><span class=\"S69A0 SBD5 S2\" id=\"t6b_183\">100 </span><span class=\"S69A1 SBD5 S2\" id=\"t6c_183\">100 </span><span class=\"S69A2 SBD5 S2\" id=\"t6d_183\">ALLEMAGNE </span><span class=\"S26BC SBD5 S2\" id=\"t6e_183\">SA </span><span class=\"S69A3 SBD5 S2\" id=\"t6f_183\">Center Parcs Europe BE PE </span><span class=\"S69A4 SBD5 S2\" id=\"t6g_183\">Globale (IG) </span><span class=\"S69A5 SBD5 S2\" id=\"t6h_183\">100 </span><span class=\"S69A6 SBD5 S2\" id=\"t6i_183\">100 </span><span class=\"S69A7 SBD5 S2\" id=\"t6j_183\">BELGIQUE </span><span class=\"S69A8 SBD5 S2\" id=\"t6k_183\">SA </span><span class=\"S69A9 SBD5 S2\" id=\"t6l_183\">Center Parcs Europe NV </span><span class=\"S69AA SBD5 S2\" id=\"t6m_183\">Globale (IG) </span><span class=\"S69AB SBD5 S2\" id=\"t6n_183\">100 </span><span class=\"S69AC SBD5 S2\" id=\"t6o_183\">100 </span><span class=\"S69AD SBD5 S2\" id=\"t6p_183\">PAYS-BAS </span><span class=\"S45AE SBD5 S2\" id=\"t6q_183\">SARL </span><span class=\"S69AE SBD5 S2\" id=\"t6r_183\">Center Parcs Germany Holding B.V. </span><span class=\"S69AF SBD5 S2\" id=\"t6s_183\">Globale (IG) </span><span class=\"S69B0 SBD5 S2\" id=\"t6t_183\">100 </span><span class=\"S69B1 SBD5 S2\" id=\"t6u_183\">100 </span><span class=\"S69B2 SBD5 S2\" id=\"t6v_183\">PAYS-BAS </span><span class=\"S69B3 SBD5 S2\" id=\"t6w_183\">SAS </span><span class=\"S69B4 SBD5 S2\" id=\"t6x_183\">Center Parcs Holding Belgique SAS </span><span class=\"S69B5 SBD5 S2\" id=\"t6y_183\">Globale (IG) </span><span class=\"S69B6 SBD5 S2\" id=\"t6z_183\">100 </span><span class=\"S69B7 SBD5 S2\" id=\"t70_183\">100 </span><span class=\"S69B8 SBD5 S2\" id=\"t71_183\">FRANCE </span><span class=\"S5F0F SBD5 S2\" id=\"t72_183\">SARL </span><span class=\"S69B9 SBD5 S2\" id=\"t73_183\">Center Parcs Holding Bostalsee Unternehmergesellschaft </span><span class=\"S69BA SBD5 S2\" id=\"t74_183\">(Haftungsbeschrankt) </span><span class=\"S69BB SBD5 S2\" id=\"t75_183\">Globale (IG) </span><span class=\"S69BC SBD5 S2\" id=\"t76_183\">94 </span><span class=\"S69BD SBD5 S2\" id=\"t77_183\">94 </span><span class=\"S69BE SBD5 S2\" id=\"t78_183\">ALLEMAGNE </span><span class=\"SF83 SBD5 S2\" id=\"t79_183\">SARL </span><span class=\"S69BF SBD5 S2\" id=\"t7a_183\">Center Parcs Leisure Deutschland GmbH </span><span class=\"S69C0 SBD5 S2\" id=\"t7b_183\">Globale (IG) </span><span class=\"S69C1 SBD5 S2\" id=\"t7c_183\">100 </span><span class=\"S69C2 SBD5 S2\" id=\"t7d_183\">100 </span><span class=\"S69C3 SBD5 S2\" id=\"t7e_183\">ALLEMAGNE </span><span class=\"S2536 SBD5 S2\" id=\"t7f_183\">SARL </span><span class=\"S69C4 SBD5 S2\" id=\"t7g_183\">Center Parcs Medebach Beteiligungs GmbH </span><span class=\"S69C5 SBD5 S2\" id=\"t7h_183\">Globale (IG) </span><span class=\"S69C6 SBD5 S2\" id=\"t7i_183\">100 </span><span class=\"S69C7 SBD5 S2\" id=\"t7j_183\">100 </span><span class=\"S640A SBD5 S2\" id=\"t7k_183\">ALLEMAGNE </span><span class=\"S69C8 SBD5 S2\" id=\"t7l_183\">SA </span><span class=\"S69C9 SBD5 S2\" id=\"t7m_183\">Center Parcs Netherlands N.V. </span><span class=\"S69CA SBD5 S2\" id=\"t7n_183\">Globale (IG) </span><span class=\"S69CB SBD5 S2\" id=\"t7o_183\">100 </span><span class=\"S69CC SBD5 S2\" id=\"t7p_183\">100 </span><span class=\"S69CD SBD5 S2\" id=\"t7q_183\">PAYS-BAS </span><span class=\"S4493 SBD5 S2\" id=\"t7r_183\">SARL </span><span class=\"S69CE SBD5 S2\" id=\"t7s_183\">Center Parcs NL Holding B.V. </span><span class=\"S69CF SBD5 S2\" id=\"t7t_183\">Globale (IG) </span><span class=\"S69D0 SBD5 S2\" id=\"t7u_183\">100 </span><span class=\"S69D1 SBD5 S2\" id=\"t7v_183\">100 </span><span class=\"S69D2 SBD5 S2\" id=\"t7w_183\">PAYS-BAS </span><span class=\"SA10 SBD5 S2\" id=\"t7x_183\">SAS </span><span class=\"S69D3 SBD5 S2\" id=\"t7y_183\">CP Distribution </span><span class=\"S69D4 SBD5 S2\" id=\"t7z_183\">Globale (IG) </span><span class=\"S69D5 SBD5 S2\" id=\"t80_183\">100 </span><span class=\"S69D6 SBD5 S2\" id=\"t81_183\">100 </span><span class=\"S69D7 SBD5 S2\" id=\"t82_183\">FRANCE </span><span class=\"S298B SBD5 S2\" id=\"t83_183\">SAS </span><span class=\"S69D8 SBD5 S2\" id=\"t84_183\">CP Holding </span><span class=\"S69D9 SBD5 S2\" id=\"t85_183\">Globale (IG) </span><span class=\"S69DA SBD5 S2\" id=\"t86_183\">100 </span><span class=\"S69DB SBD5 S2\" id=\"t87_183\">100 </span><span class=\"S69DC SBD5 S2\" id=\"t88_183\">FRANCE </span><span class=\"S69DD SBD5 S2\" id=\"t89_183\">SARL </span><span class=\"S69DE SBD5 S2\" id=\"t8a_183\">CP Participations BV </span><span class=\"S69DF SBD5 S2\" id=\"t8b_183\">Globale (IG) </span><span class=\"S69E0 SBD5 S2\" id=\"t8c_183\">100 </span><span class=\"S69E1 SBD5 S2\" id=\"t8d_183\">100 </span><span class=\"S69E2 SBD5 S2\" id=\"t8e_183\">PAYS-BAS </span><span class=\"S69E3 SBD5 S2\" id=\"t8f_183\">SAS </span><span class=\"S69E4 SBD5 S2\" id=\"t8g_183\">CP Resorts Exploitation France </span><span class=\"S69E5 SBD5 S2\" id=\"t8h_183\">Globale (IG) </span><span class=\"S69E6 SBD5 S2\" id=\"t8i_183\">100 </span><span class=\"S69E7 SBD5 S2\" id=\"t8j_183\">100 </span><span class=\"S69E8 SBD5 S2\" id=\"t8k_183\">FRANCE </span><span class=\"S69E9 SBD5 S2\" id=\"t8l_183\">SARL </span><span class=\"S69EA SBD5 S2\" id=\"t8m_183\">CPN 2 B.V. </span><span class=\"S69EB SBD5 S2\" id=\"t8n_183\">Globale (IG) </span><span class=\"S69EC SBD5 S2\" id=\"t8o_183\">100 </span><span class=\"S69ED SBD5 S2\" id=\"t8p_183\">100 </span><span class=\"S69EE SBD5 S2\" id=\"t8q_183\">PAYS-BAS </span><span class=\"S69EF SBD5 S2\" id=\"t8r_183\">SA </span><span class=\"S69F0 SBD5 S2\" id=\"t8s_183\">CPSP Belgi\u00eb NV </span><span class=\"S69F1 SBD5 S2\" id=\"t8t_183\">Globale (IG) </span><span class=\"S1CEF SBD5 S2\" id=\"t8u_183\">100 </span><span class=\"S69F2 SBD5 S2\" id=\"t8v_183\">100 </span><span class=\"S69F3 SBD5 S2\" id=\"t8w_183\">BELGIQUE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_184\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_184\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_184\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_184\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_184\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_184\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_184\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_184\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_184\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_184\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_184\">SNC </span><span class=\"S69FE SBD5 S2\" id=\"ti_184\">Domaine du lac L'Ailette </span><span class=\"S69FF SBD5 S2\" id=\"tj_184\">Globale (IG) </span><span class=\"S6A00 SBD5 S2\" id=\"tk_184\">100 </span><span class=\"S6A01 SBD5 S2\" id=\"tl_184\">100 </span><span class=\"S6A02 SBD5 S2\" id=\"tm_184\">FRANCE </span><span class=\"S6A03 SBD5 S2\" id=\"tn_184\">SARL </span><span class=\"S6A04 SBD5 S2\" id=\"to_184\">Entwicklungsgesellschaft Ferienhauspark Bostalsee GmbH </span><span class=\"S6A05 SBD5 S2\" id=\"tp_184\">Globale (IG) </span><span class=\"S6A06 SBD5 S2\" id=\"tq_184\">90 </span><span class=\"S6A07 SBD5 S2\" id=\"tr_184\">90 </span><span class=\"S6A08 SBD5 S2\" id=\"ts_184\">ALLEMAGNE </span><span class=\"S17F6 SBD5 S2\" id=\"tt_184\">SA </span><span class=\"S6A09 SBD5 S2\" id=\"tu_184\">Fonci\u00e8re Loisirs Vielsalm </span><span class=\"S6A0A SBD5 S2\" id=\"tv_184\">Mise en </span><span class=\"S6A0B SBD5 S2\" id=\"tw_184\">\u00e9quivalence (ME) </span><span class=\"S6A0C SBD5 S2\" id=\"tx_184\">19,64 </span><span class=\"S6A0D SBD5 S2\" id=\"ty_184\">19,64 </span><span class=\"S4D3A SBD5 S2\" id=\"tz_184\">BELGIQUE </span><span class=\"S18D5 SBD5 S2\" id=\"t10_184\">SARL </span><span class=\"S6A0E SBD5 S2\" id=\"t11_184\">Group Pierre </span><span class=\"S6A0F SBD5 S2\" id=\"t12_184\">&amp; </span><span class=\"S6A10 SBD5 S2\" id=\"t13_184\">Vacances-Center Parcs Germany GmbH </span><span class=\"S6A11 SBD5 S2\" id=\"t14_184\">Globale (IG) </span><span class=\"S6A12 SBD5 S2\" id=\"t15_184\">100 </span><span class=\"S6A13 SBD5 S2\" id=\"t16_184\">100 </span><span class=\"S6A14 SBD5 S2\" id=\"t17_184\">ALLEMAGNE </span><span class=\"S1BDE SBD5 S2\" id=\"t18_184\">S. </span><span class=\"S5E70 SBD5 S2\" id=\"t19_184\">Commandite </span><span class=\"S6A15 SBD5 S2\" id=\"t1a_184\">Group Pierre </span><span class=\"S6A16 SBD5 S2\" id=\"t1b_184\">&amp; </span><span class=\"S6A17 SBD5 S2\" id=\"t1c_184\">Vacances-Center Parcs Service GmbH &amp; Co. KG </span><span class=\"S6A18 SBD5 S2\" id=\"t1d_184\">Globale (IG) </span><span class=\"S6A19 SBD5 S2\" id=\"t1e_184\">100 </span><span class=\"S6A1A SBD5 S2\" id=\"t1f_184\">100 </span><span class=\"S6A1B SBD5 S2\" id=\"t1g_184\">ALLEMAGNE </span><span class=\"S6A1C SBD5 S2\" id=\"t1h_184\">SARL </span><span class=\"S6A1D SBD5 S2\" id=\"t1i_184\">Groupe Pierre </span><span class=\"S6A1E SBD5 S2\" id=\"t1j_184\">&amp; </span><span class=\"S6A1F SBD5 S2\" id=\"t1k_184\">Vacances-Center Parcs </span><span class=\"S6A20 SBD5 S2\" id=\"t1l_184\">Verwaltungsgesellshaft GmbH </span><span class=\"S6A21 SBD5 S2\" id=\"t1m_184\">Globale (IG) </span><span class=\"S6A22 SBD5 S2\" id=\"t1n_184\">100 </span><span class=\"S6A23 SBD5 S2\" id=\"t1o_184\">100 </span><span class=\"S6A24 SBD5 S2\" id=\"t1p_184\">ALLEMAGNE </span><span class=\"S6A25 SBD5 S2\" id=\"t1q_184\">SARL </span><span class=\"S6A26 SBD5 S2\" id=\"t1r_184\">Multi-Resorts Holding B.V. </span><span class=\"S6A27 SBD5 S2\" id=\"t1s_184\">Globale (IG) </span><span class=\"S6A28 SBD5 S2\" id=\"t1t_184\">100 </span><span class=\"S6A29 SBD5 S2\" id=\"t1u_184\">100 </span><span class=\"S6A2A SBD5 S2\" id=\"t1v_184\">PAYS-BAS </span><span class=\"S4C71 SBD5 S2\" id=\"t1w_184\">SARL </span><span class=\"S6A2B SBD5 S2\" id=\"t1x_184\">Pierre </span><span class=\"S6A2C SBD5 S2\" id=\"t1y_184\">&amp; </span><span class=\"S6A2D SBD5 S2\" id=\"t1z_184\">Vacances-Center Parcs Immobilien GmbH </span><span class=\"S6A2E SBD5 S2\" id=\"t20_184\">Globale (IG) </span><span class=\"S6A2F SBD5 S2\" id=\"t21_184\">100 </span><span class=\"S6A30 SBD5 S2\" id=\"t22_184\">100 </span><span class=\"S6A31 SBD5 S2\" id=\"t23_184\">ALLEMAGNE </span><span class=\"S2B65 SBD5 S2\" id=\"t24_184\">SARL </span><span class=\"S6A32 SBD5 S2\" id=\"t25_184\">Pierre </span><span class=\"S6A33 SBD5 S2\" id=\"t26_184\">&amp; </span><span class=\"S6A34 SBD5 S2\" id=\"t27_184\">Vacances-Center Parcs Vastgoed B.V. </span><span class=\"S6A35 SBD5 S2\" id=\"t28_184\">Globale (IG) </span><span class=\"S6A36 SBD5 S2\" id=\"t29_184\">100 </span><span class=\"S6A37 SBD5 S2\" id=\"t2a_184\">100 </span><span class=\"S6A38 SBD5 S2\" id=\"t2b_184\">PAYS-BAS </span><span class=\"S2596 SBD5 S2\" id=\"t2c_184\">SARL </span><span class=\"S6A39 SBD5 S2\" id=\"t2d_184\">Pierre </span><span class=\"S6A3A SBD5 S2\" id=\"t2e_184\">&amp; </span><span class=\"S6A3B SBD5 S2\" id=\"t2f_184\">Vacances-Center Parcs Vastgoed Belg\u00efe </span><span class=\"S6A3C SBD5 S2\" id=\"t2g_184\">Globale (IG) </span><span class=\"S6A3D SBD5 S2\" id=\"t2h_184\">100 </span><span class=\"S6A3E SBD5 S2\" id=\"t2i_184\">100 </span><span class=\"S6A3F SBD5 S2\" id=\"t2j_184\">BELGIQUE </span><span class=\"S24FE SBD5 S2\" id=\"t2k_184\">SARL </span><span class=\"S6A40 SBD5 S2\" id=\"t2l_184\">Pierre </span><span class=\"S6A41 SBD5 S2\" id=\"t2m_184\">&amp; </span><span class=\"S6A42 SBD5 S2\" id=\"t2n_184\">Vacances-Center Parcs Suisse GmbH </span><span class=\"S6A43 SBD5 S2\" id=\"t2o_184\">Globale (IG) </span><span class=\"S6A44 SBD5 S2\" id=\"t2p_184\">100 </span><span class=\"S6A45 SBD5 S2\" id=\"t2q_184\">100 </span><span class=\"S6A46 SBD5 S2\" id=\"t2r_184\">SUISSE </span><span class=\"S6A47 SBD5 S2\" id=\"t2s_184\">SARL </span><span class=\"S6A48 SBD5 S2\" id=\"t2t_184\">Sunparks BV </span><span class=\"S6A49 SBD5 S2\" id=\"t2u_184\">Globale (IG) </span><span class=\"S6A4A SBD5 S2\" id=\"t2v_184\">100 </span><span class=\"S6A4B SBD5 S2\" id=\"t2w_184\">100 </span><span class=\"S6A4C SBD5 S2\" id=\"t2x_184\">PAYS-BAS </span><span class=\"S1F28 SBD5 S2\" id=\"t2y_184\">SA </span><span class=\"S6A4D SBD5 S2\" id=\"t2z_184\">Sunparks Leisure </span><span class=\"S6A4E SBD5 S2\" id=\"t30_184\">Globale (IG) </span><span class=\"S6A4F SBD5 S2\" id=\"t31_184\">100 </span><span class=\"S6A50 SBD5 S2\" id=\"t32_184\">100 </span><span class=\"S6A51 SBD5 S2\" id=\"t33_184\">BELGIQUE </span><span class=\"S19F6 SBD5 S2\" id=\"t34_184\">SAS </span><span class=\"S6A52 SBD5 S2\" id=\"t35_184\">Villages Nature Tourisme SAS </span><span class=\"S6A53 SBD5 S2\" id=\"t36_184\">Globale (IG) </span><span class=\"S6A54 SBD5 S2\" id=\"t37_184\">100 </span><span class=\"S6A55 SBD5 S2\" id=\"t38_184\">50 </span><span class=\"S6A56 SBD5 S2\" id=\"t39_184\">FRANCE </span><span class=\"S27F8 SBD3 S2\" id=\"t3a_184\">Pierre </span><span class=\"S6A57 SBD3 S2\" id=\"t3b_184\">&amp; </span><span class=\"S6A58 SBD3 S2\" id=\"t3c_184\">Vacances </span><span class=\"S25A8 SBD5 S2\" id=\"t3d_184\">SASU </span><span class=\"S6A59 SBD5 S2\" id=\"t3e_184\">ALP Agence </span><span class=\"S6A5A SBD5 S2\" id=\"t3f_184\">Globale (IG) </span><span class=\"S6A5B SBD5 S2\" id=\"t3g_184\">100 </span><span class=\"S6A5C SBD5 S2\" id=\"t3h_184\">100 </span><span class=\"S6A5D SBD5 S2\" id=\"t3i_184\">FRANCE </span><span class=\"S2FC SBD5 S2\" id=\"t3j_184\">SARL </span><span class=\"S6A5E SBD5 S2\" id=\"t3k_184\">Bonavista de Bonmont S.L. </span><span class=\"S6A5F SBD5 S2\" id=\"t3l_184\">Globale (IG) </span><span class=\"S6A60 SBD5 S2\" id=\"t3m_184\">100 </span><span class=\"S6A61 SBD5 S2\" id=\"t3n_184\">100 </span><span class=\"S6A62 SBD5 S2\" id=\"t3o_184\">ESPAGNE </span><span class=\"S1508 SBD5 S2\" id=\"t3p_184\">SARL </span><span class=\"S6A63 SBD5 S2\" id=\"t3q_184\">Clubhotel </span><span class=\"S6A64 SBD5 S2\" id=\"t3r_184\">Globale (IG) </span><span class=\"S6A65 SBD5 S2\" id=\"t3s_184\">100 </span><span class=\"S6A66 SBD5 S2\" id=\"t3t_184\">100 </span><span class=\"S6A67 SBD5 S2\" id=\"t3u_184\">FRANCE </span><span class=\"S6A68 SBD5 S2\" id=\"t3v_184\">SAS </span><span class=\"S6A69 SBD5 S2\" id=\"t3w_184\">Clubhotel Multivacances </span><span class=\"S6A6A SBD5 S2\" id=\"t3x_184\">Globale (IG) </span><span class=\"S6A6B SBD5 S2\" id=\"t3y_184\">100 </span><span class=\"S6A6C SBD5 S2\" id=\"t3z_184\">100 </span><span class=\"S6A6D SBD5 S2\" id=\"t40_184\">FRANCE </span><span class=\"S4A3B SBD5 S2\" id=\"t41_184\">SNC </span><span class=\"S6A6E SBD5 S2\" id=\"t42_184\">Commerces Patrimoine Cap Esterel </span><span class=\"S6A6F SBD5 S2\" id=\"t43_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A70 SBD5 S2\" id=\"t44_184\">- </span><span class=\"S6A71 SBD5 S2\" id=\"t45_184\">100 </span><span class=\"S6A72 SBD5 S2\" id=\"t46_184\">FRANCE </span><span class=\"S6A73 SBD5 S2\" id=\"t47_184\">SNC </span><span class=\"S6A74 SBD5 S2\" id=\"t48_184\">FILAO </span><span class=\"S6A75 SBD5 S2\" id=\"t49_184\">Globale (IG) </span><span class=\"S6A76 SBD5 S2\" id=\"t4a_184\">100 </span><span class=\"S6A77 SBD5 S2\" id=\"t4b_184\">100 </span><span class=\"S6A78 SBD5 S2\" id=\"t4c_184\">FRANCE </span><span class=\"S269D SBD5 S2\" id=\"t4d_184\">SA </span><span class=\"S6A79 SBD5 S2\" id=\"t4e_184\">Hoteli\u00e8re Haussmann SA </span><span class=\"S6A7A SBD5 S2\" id=\"t4f_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A7B SBD5 S2\" id=\"t4g_184\">- </span><span class=\"S6A7C SBD5 S2\" id=\"t4h_184\">100 </span><span class=\"S6A7D SBD5 S2\" id=\"t4i_184\">FRANCE </span><span class=\"S24C SBD5 S2\" id=\"t4j_184\">SARL </span><span class=\"S6A7E SBD5 S2\" id=\"t4k_184\">La Financi\u00e8re de Saint-Hubert </span><span class=\"S6A7F SBD5 S2\" id=\"t4l_184\">Mise en </span><span class=\"S6A80 SBD5 S2\" id=\"t4m_184\">\u00e9quivalence (ME) </span><span class=\"S6A81 SBD5 S2\" id=\"t4n_184\">55 </span><span class=\"S6A82 SBD5 S2\" id=\"t4o_184\">55 </span><span class=\"S6A83 SBD5 S2\" id=\"t4p_184\">FRANCE </span><span class=\"S6A84 SBD5 S2\" id=\"t4q_184\">SAS </span><span class=\"S6A85 SBD5 S2\" id=\"t4r_184\">La France du Nord au Sud </span><span class=\"S6A86 SBD5 S2\" id=\"t4s_184\">Globale (IG) </span><span class=\"S6A87 SBD5 S2\" id=\"t4t_184\">100 </span><span class=\"S6A88 SBD5 S2\" id=\"t4u_184\">100 </span><span class=\"S6A89 SBD5 S2\" id=\"t4v_184\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t4w_184\">SARL </span><span class=\"S6A8A SBD5 S2\" id=\"t4x_184\">maeva Gestion </span><span class=\"S6A8B SBD5 S2\" id=\"t4y_184\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t4z_184\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t50_184\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t51_184\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t52_184\">SAS </span><span class=\"S6A8F SBD5 S2\" id=\"t53_184\">maeva Holding SAS </span><span class=\"S6A90 SBD5 S2\" id=\"t54_184\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t55_184\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t56_184\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t57_184\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t58_184\">SAS </span><span class=\"S749 SBD5 S2\" id=\"t59_184\">Orion </span><span class=\"S6A94 SBD5 S2\" id=\"t5a_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A95 SBD5 S2\" id=\"t5b_184\">- </span><span class=\"S6A96 SBD5 S2\" id=\"t5c_184\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t5d_184\">FRANCE </span><span class=\"S1C07 SBD5 S2\" id=\"t5e_184\">SA </span><span class=\"S6A98 SBD5 S2\" id=\"t5f_184\">Orion Vacances SA </span><span class=\"S6A99 SBD5 S2\" id=\"t5g_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A9A SBD5 S2\" id=\"t5h_184\">- </span><span class=\"S6A9B SBD5 S2\" id=\"t5i_184\">100 </span><span class=\"S6A9C SBD5 S2\" id=\"t5j_184\">FRANCE </span><span class=\"S25E SBD5 S2\" id=\"t5k_184\">SAS </span><span class=\"S6A9D SBD5 S2\" id=\"t5l_184\">P&amp;V R\u00e9novation Tourisme </span><span class=\"S6A9E SBD5 S2\" id=\"t5m_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A9F SBD5 S2\" id=\"t5n_184\">- </span><span class=\"S6AA0 SBD5 S2\" id=\"t5o_184\">100 </span><span class=\"S6AA1 SBD5 S2\" id=\"t5p_184\">FRANCE </span><span class=\"S6AA2 SBD5 S2\" id=\"t5q_184\">SARL </span><span class=\"S6AA3 SBD5 S2\" id=\"t5r_184\">P&amp;V Sales &amp; Marketing UK Limited </span><span class=\"S6AA4 SBD5 S2\" id=\"t5s_184\">Globale (IG) </span><span class=\"S6AA5 SBD5 S2\" id=\"t5t_184\">100 </span><span class=\"S6AA6 SBD5 S2\" id=\"t5u_184\">100 </span><span class=\"S6AA7 SBD5 S2\" id=\"t5v_184\">ROYAUME UNI </span><span class=\"SC18 SBD5 S2\" id=\"t5w_184\">SAS </span><span class=\"S6AA8 SBD5 S2\" id=\"t5x_184\">Pierre </span><span class=\"S6AA9 SBD5 S2\" id=\"t5y_184\">&amp; </span><span class=\"S6AAA SBD5 S2\" id=\"t5z_184\">Vacances Esterel D\u00e9veloppemet </span><span class=\"S6AAB SBD5 S2\" id=\"t60_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AAC SBD5 S2\" id=\"t61_184\">- </span><span class=\"S6AAD SBD5 S2\" id=\"t62_184\">100 </span><span class=\"S6AAE SBD5 S2\" id=\"t63_184\">FRANCE </span><span class=\"S6AAF SBD5 S2\" id=\"t64_184\">SARL </span><span class=\"S6AB0 SBD5 S2\" id=\"t65_184\">Pierre </span><span class=\"S6AB1 SBD5 S2\" id=\"t66_184\">&amp; </span><span class=\"S6AB2 SBD5 S2\" id=\"t67_184\">Vacances maeva Distribution Espana S.L. </span><span class=\"S6AB3 SBD5 S2\" id=\"t68_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AB4 SBD5 S2\" id=\"t69_184\">- </span><span class=\"S6AB5 SBD5 S2\" id=\"t6a_184\">100 </span><span class=\"S6AB6 SBD5 S2\" id=\"t6b_184\">ESPAGNE </span><span class=\"S6AB7 SBD5 S2\" id=\"t6c_184\">SARL </span><span class=\"S6AB8 SBD5 S2\" id=\"t6d_184\">Cimes et neige Immobilier </span><span class=\"S6AB9 SBD5 S2\" id=\"t6e_184\">Globale (IG) </span><span class=\"S6ABA SBD5 S2\" id=\"t6f_184\">100 </span><span class=\"S6ABB SBD5 S2\" id=\"t6g_184\">0 </span><span class=\"S6ABC SBD5 S2\" id=\"t6h_184\">FRANCE </span><span class=\"S3CE9 SBD5 S2\" id=\"t6i_184\">SAS </span><span class=\"S6ABD SBD5 S2\" id=\"t6j_184\">PV Distribution </span><span class=\"S6ABE SBD5 S2\" id=\"t6k_184\">Globale (IG) </span><span class=\"S6ABF SBD5 S2\" id=\"t6l_184\">100 </span><span class=\"S6AC0 SBD5 S2\" id=\"t6m_184\">100 </span><span class=\"S6AC1 SBD5 S2\" id=\"t6n_184\">FRANCE </span><span class=\"S46E SBD5 S2\" id=\"t6o_184\">SAS </span><span class=\"S6AC2 SBD5 S2\" id=\"t6p_184\">PV Exploitation France </span><span class=\"S6AC3 SBD5 S2\" id=\"t6q_184\">Globale (IG) </span><span class=\"S6AC4 SBD5 S2\" id=\"t6r_184\">100 </span><span class=\"S6AC5 SBD5 S2\" id=\"t6s_184\">100 </span><span class=\"S6AC6 SBD5 S2\" id=\"t6t_184\">FRANCE </span><span class=\"S57E4 SBD5 S2\" id=\"t6u_184\">SAS </span><span class=\"S6AC7 SBD5 S2\" id=\"t6v_184\">PV Holding </span><span class=\"S6AC8 SBD5 S2\" id=\"t6w_184\">Globale (IG) </span><span class=\"S6AC9 SBD5 S2\" id=\"t6x_184\">100 </span><span class=\"S6ACA SBD5 S2\" id=\"t6y_184\">100 </span><span class=\"S6ACB SBD5 S2\" id=\"t6z_184\">FRANCE </span><span class=\"S183B SBD5 S2\" id=\"t70_184\">SAS </span><span class=\"S6ACC SBD5 S2\" id=\"t71_184\">PV-CP Gestion Exploitation </span><span class=\"S6ACD SBD5 S2\" id=\"t72_184\">Globale (IG) </span><span class=\"S6ACE SBD5 S2\" id=\"t73_184\">100 </span><span class=\"S6ACF SBD5 S2\" id=\"t74_184\">100 </span><span class=\"S6AD0 SBD5 S2\" id=\"t75_184\">FRANCE </span><span class=\"S100A SBD5 S2\" id=\"t76_184\">SARL </span><span class=\"S6AD1 SBD5 S2\" id=\"t77_184\">La Cime de Thorens </span><span class=\"S6AD2 SBD5 S2\" id=\"t78_184\">Globale (IG) </span><span class=\"S6AD3 SBD5 S2\" id=\"t79_184\">100 </span><span class=\"S6AD4 SBD5 S2\" id=\"t7a_184\">0 </span><span class=\"S1F1A SBD5 S2\" id=\"t7b_184\">FRANCE </span><span class=\"S2A35 SBD5 S2\" id=\"t7c_184\">SAS </span><span class=\"S6AD5 SBD5 S2\" id=\"t7d_184\">SAS R\u00e9sidences MGM </span><span class=\"S6AD6 SBD5 S2\" id=\"t7e_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AD7 SBD5 S2\" id=\"t7f_184\">- </span><span class=\"S6AD8 SBD5 S2\" id=\"t7g_184\">100 </span><span class=\"S6AD9 SBD5 S2\" id=\"t7h_184\">FRANCE </span><span class=\"S53BB SBD5 S2\" id=\"t7i_184\">SARL </span><span class=\"S6ADA SBD5 S2\" id=\"t7j_184\">SGRT </span><span class=\"S36B7 SBD5 S2\" id=\"t7k_184\">Globale (IG) </span><span class=\"S6ADB SBD5 S2\" id=\"t7l_184\">100 </span><span class=\"S6ADC SBD5 S2\" id=\"t7m_184\">100 </span><span class=\"S4AB SBD5 S2\" id=\"t7n_184\">FRANCE </span><span class=\"S6ADD SBD5 S2\" id=\"t7o_184\">SNC </span><span class=\"S6ADE SBD5 S2\" id=\"t7p_184\">SNC Soci\u00e9t\u00e9 Hoteli\u00e8re de la Plage du Helleux </span><span class=\"S6ADF SBD5 S2\" id=\"t7q_184\">Globale (IG) </span><span class=\"S6AE0 SBD5 S2\" id=\"t7r_184\">100 </span><span class=\"S6AE1 SBD5 S2\" id=\"t7s_184\">100 </span><span class=\"S6AE2 SBD5 S2\" id=\"t7t_184\">FRANCE </span><span class=\"S1D9E SBD5 S2\" id=\"t7u_184\">SNC </span><span class=\"S6AE3 SBD5 S2\" id=\"t7v_184\">SNC Soci\u00e9t\u00e9 Hoteli\u00e8re de l'Anse \u00e0 la Barque </span><span class=\"S6AE4 SBD5 S2\" id=\"t7w_184\">Globale (IG) </span><span class=\"S6AE5 SBD5 S2\" id=\"t7x_184\">100 </span><span class=\"S6AE6 SBD5 S2\" id=\"t7y_184\">100 </span><span class=\"S6AE7 SBD5 S2\" id=\"t7z_184\">FRANCE </span><span class=\"S482 SBD5 S2\" id=\"t80_184\">SARL </span><span class=\"S6AE8 SBD5 S2\" id=\"t81_184\">Sociedad de Explotacion Turistica Orion S.L. </span><span class=\"S6AE9 SBD5 S2\" id=\"t82_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AEA SBD5 S2\" id=\"t83_184\">- </span><span class=\"S6AEB SBD5 S2\" id=\"t84_184\">100 </span><span class=\"S6AEC SBD5 S2\" id=\"t85_184\">ESPAGNE </span><span class=\"S6AED SBD5 S2\" id=\"t86_184\">SARL </span><span class=\"S152E SBD5 S2\" id=\"t87_184\">Sociedad de Explotacion Turistica Pierre </span><span class=\"S6AEE SBD5 S2\" id=\"t88_184\">&amp; </span><span class=\"S1532 SBD5 S2\" id=\"t89_184\">Vacances </span><span class=\"S6AEF SBD5 S2\" id=\"t8a_184\">Espana </span><span class=\"S6AF0 SBD5 S2\" id=\"t8b_184\">S.L. </span><span class=\"S6AF1 SBD5 S2\" id=\"t8c_184\">Globale (IG) </span><span class=\"S6AF2 SBD5 S2\" id=\"t8d_184\">100 </span><span class=\"S6AF3 SBD5 S2\" id=\"t8e_184\">100 </span><span class=\"S6AF4 SBD5 S2\" id=\"t8f_184\">ESPAGNE </span><span class=\"S827 SBD5 S2\" id=\"t8g_184\">SAS </span><span class=\"S6AF5 SBD5 S2\" id=\"t8h_184\">Soci\u00e9t\u00e9 d'exploitation touristique Pierre </span><span class=\"S6AF6 SBD5 S2\" id=\"t8i_184\">&amp; </span><span class=\"S6AF7 SBD5 S2\" id=\"t8j_184\">Vacances </span><span class=\"S6AF8 SBD5 S2\" id=\"t8k_184\">Guadeloupe </span><span class=\"S6AF9 SBD5 S2\" id=\"t8l_184\">Globale (IG) </span><span class=\"S6AFA SBD5 S2\" id=\"t8m_184\">100 </span><span class=\"S6AFB SBD5 S2\" id=\"t8n_184\">100 </span><span class=\"S6AFC SBD5 S2\" id=\"t8o_184\">FRANCE </span><span class=\"S6AFD SBD5 S2\" id=\"t8p_184\">SAS </span><span class=\"S6AFE SBD5 S2\" id=\"t8q_184\">Soci\u00e9t\u00e9 d'exploitation touristique Pierre </span><span class=\"S6AFF SBD5 S2\" id=\"t8r_184\">&amp; </span><span class=\"S6B00 SBD5 S2\" id=\"t8s_184\">Vacances </span><span class=\"S6B01 SBD5 S2\" id=\"t8t_184\">Martinique </span><span class=\"S6B02 SBD5 S2\" id=\"t8u_184\">Globale (IG) </span><span class=\"S6B03 SBD5 S2\" id=\"t8v_184\">100 </span><span class=\"S6B04 SBD5 S2\" id=\"t8w_184\">100 </span><span class=\"S6B05 SBD5 S2\" id=\"t8x_184\">FRANCE </span><span class=\"S6B06 SBD5 S2\" id=\"t8y_184\">SNC </span><span class=\"S6B07 SBD5 S2\" id=\"t8z_184\">Soci\u00e9t\u00e9 d\u2019investissements de Cap Esterel -SICE </span><span class=\"S6B08 SBD5 S2\" id=\"t90_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B09 SBD5 S2\" id=\"t91_184\">- </span><span class=\"S6B0A SBD5 S2\" id=\"t92_184\">100 </span><span class=\"S6B0B SBD5 S2\" id=\"t93_184\">FRANCE </span><span class=\"S6B0C SBD5 S2\" id=\"t94_184\">SA </span><span class=\"S6B0D SBD5 S2\" id=\"t95_184\">Sogire </span><span class=\"S6B0E SBD5 S2\" id=\"t96_184\">Globale (IG) </span><span class=\"S6B0F SBD5 S2\" id=\"t97_184\">100 </span><span class=\"S6B10 SBD5 S2\" id=\"t98_184\">100 </span><span class=\"S6B11 SBD5 S2\" id=\"t99_184\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_185\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_185\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_185\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_185\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_185\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_185\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_185\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_185\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_185\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_185\">Pays </span><span class=\"S66F SBD3 S2\" id=\"th_185\">Adagio </span><span class=\"S6B12 SBD5 S2\" id=\"ti_185\">SARL </span><span class=\"S6B13 SBD5 S2\" id=\"tj_185\">Adagio Deutschland GmbH </span><span class=\"S6B14 SBD5 S2\" id=\"tk_185\">Mise en </span><span class=\"S6B15 SBD5 S2\" id=\"tl_185\">\u00e9quivalence (ME) </span><span class=\"S6B16 SBD5 S2\" id=\"tm_185\">50 </span><span class=\"S6B17 SBD5 S2\" id=\"tn_185\">50 </span><span class=\"S6B18 SBD5 S2\" id=\"to_185\">ALLEMAGNE </span><span class=\"S222 SBD5 S2\" id=\"tp_185\">SNC </span><span class=\"S6B19 SBD5 S2\" id=\"tq_185\">Adagio Formations &amp; Prestations de Services </span><span class=\"S6B1A SBD5 S2\" id=\"tr_185\">Mise en </span><span class=\"S6B1B SBD5 S2\" id=\"ts_185\">\u00e9quivalence (ME) </span><span class=\"S6B1C SBD5 S2\" id=\"tt_185\">50 </span><span class=\"S6B1D SBD5 S2\" id=\"tu_185\">50 </span><span class=\"S6B1E SBD5 S2\" id=\"tv_185\">FRANCE </span><span class=\"S6B1F SBD5 S2\" id=\"tw_185\">SARL </span><span class=\"S6B20 SBD5 S2\" id=\"tx_185\">Adagio Hotels UK Limited </span><span class=\"S6B21 SBD5 S2\" id=\"ty_185\">Mise en </span><span class=\"S6B22 SBD5 S2\" id=\"tz_185\">\u00e9quivalence (ME) </span><span class=\"S6B23 SBD5 S2\" id=\"t10_185\">50 </span><span class=\"S6B24 SBD5 S2\" id=\"t11_185\">50 </span><span class=\"S6B25 SBD5 S2\" id=\"t12_185\">ROYAUME UNI </span><span class=\"S1800 SBD5 S2\" id=\"t13_185\">SARL </span><span class=\"S6B26 SBD5 S2\" id=\"t14_185\">Adagio Italia SRL </span><span class=\"S6B27 SBD5 S2\" id=\"t15_185\">Mise en </span><span class=\"S6B28 SBD5 S2\" id=\"t16_185\">\u00e9quivalence (ME) </span><span class=\"S6B29 SBD5 S2\" id=\"t17_185\">50 </span><span class=\"S6B2A SBD5 S2\" id=\"t18_185\">50 </span><span class=\"S6B2B SBD5 S2\" id=\"t19_185\">ITALIE </span><span class=\"SFE2 SBD5 S2\" id=\"t1a_185\">SAS </span><span class=\"S6B2C SBD5 S2\" id=\"t1b_185\">Adagio SAS </span><span class=\"S6B2D SBD5 S2\" id=\"t1c_185\">Mise en </span><span class=\"S6B2E SBD5 S2\" id=\"t1d_185\">\u00e9quivalence (ME) </span><span class=\"S6B2F SBD5 S2\" id=\"t1e_185\">50 </span><span class=\"S6B30 SBD5 S2\" id=\"t1f_185\">50 </span><span class=\"S6B31 SBD5 S2\" id=\"t1g_185\">FRANCE </span><span class=\"S2035 SBD5 S2\" id=\"t1h_185\">SAS </span><span class=\"S6B32 SBD5 S2\" id=\"t1i_185\">City Holding </span><span class=\"S6B33 SBD5 S2\" id=\"t1j_185\">Globale (IG) </span><span class=\"S6B34 SBD5 S2\" id=\"t1k_185\">100 </span><span class=\"S6B35 SBD5 S2\" id=\"t1l_185\">100 </span><span class=\"S6B36 SBD5 S2\" id=\"t1m_185\">FRANCE </span><span class=\"S30E5 SBD5 S2\" id=\"t1n_185\">SARL </span><span class=\"S6B37 SBD5 S2\" id=\"t1o_185\">New City Aparthotels Betriebs GmbH </span><span class=\"S6B38 SBD5 S2\" id=\"t1p_185\">Mise en </span><span class=\"S6B39 SBD5 S2\" id=\"t1q_185\">\u00e9quivalence (ME) </span><span class=\"S6B3A SBD5 S2\" id=\"t1r_185\">50 </span><span class=\"S6B3B SBD5 S2\" id=\"t1s_185\">50 </span><span class=\"S6B3C SBD5 S2\" id=\"t1t_185\">AUTRICHE </span><span class=\"S6A47 SBD5 S2\" id=\"t1u_185\">SARL </span><span class=\"S6A48 SBD5 S2\" id=\"t1v_185\">New City Suisse SARL </span><span class=\"S6B3D SBD5 S2\" id=\"t1w_185\">Mise en </span><span class=\"S6B3E SBD5 S2\" id=\"t1x_185\">\u00e9quivalence (ME) </span><span class=\"S6B3F SBD5 S2\" id=\"t1y_185\">50 </span><span class=\"S6B40 SBD5 S2\" id=\"t1z_185\">50 </span><span class=\"S47D8 SBD5 S2\" id=\"t20_185\">SUISSE </span><span class=\"SF5E SBD5 S2\" id=\"t21_185\">SA </span><span class=\"S6B41 SBD5 S2\" id=\"t22_185\">PV Exploitation Belgique </span><span class=\"S6B42 SBD5 S2\" id=\"t23_185\">Globale (IG) </span><span class=\"S6B43 SBD5 S2\" id=\"t24_185\">100 </span><span class=\"S6B44 SBD5 S2\" id=\"t25_185\">100 </span><span class=\"S6B45 SBD5 S2\" id=\"t26_185\">BELGIQUE </span><span class=\"S2B7A SBD5 S2\" id=\"t27_185\">SAS </span><span class=\"S6B46 SBD5 S2\" id=\"t28_185\">PV-CP City </span><span class=\"S6B47 SBD5 S2\" id=\"t29_185\">Globale (IG) </span><span class=\"S4C40 SBD5 S2\" id=\"t2a_185\">100 </span><span class=\"S6B48 SBD5 S2\" id=\"t2b_185\">100 </span><span class=\"S6B49 SBD5 S2\" id=\"t2c_185\">FRANCE </span><span class=\"S27F8 SBD3 S2\" id=\"t2d_185\">Direction des Grands Projets et Senioriales </span><span class=\"S54E3 SBD5 S2\" id=\"t2e_185\">SNC </span><span class=\"S6B4A SBD5 S2\" id=\"t2f_185\">Ailette \u00c9quipements </span><span class=\"S6B4B SBD5 S2\" id=\"t2g_185\">Globale (IG) </span><span class=\"S6B4C SBD5 S2\" id=\"t2h_185\">100 </span><span class=\"S6B4D SBD5 S2\" id=\"t2i_185\">100 </span><span class=\"S6B4E SBD5 S2\" id=\"t2j_185\">FRANCE </span><span class=\"S1311 SBD5 S2\" id=\"t2k_185\">SNC </span><span class=\"S6B4F SBD5 S2\" id=\"t2l_185\">Aime La Plagne Am\u00e9nagement </span><span class=\"S6B50 SBD5 S2\" id=\"t2m_185\">Globale (IG) </span><span class=\"S6B51 SBD5 S2\" id=\"t2n_185\">100 </span><span class=\"S6B52 SBD5 S2\" id=\"t2o_185\">100 </span><span class=\"S6B53 SBD5 S2\" id=\"t2p_185\">FRANCE </span><span class=\"S1508 SBD5 S2\" id=\"t2q_185\">SNC </span><span class=\"S6A63 SBD5 S2\" id=\"t2r_185\">Aime La Plagne Loisirs </span><span class=\"S6A64 SBD5 S2\" id=\"t2s_185\">Globale (IG) </span><span class=\"S6A65 SBD5 S2\" id=\"t2t_185\">100 </span><span class=\"S6A66 SBD5 S2\" id=\"t2u_185\">100 </span><span class=\"S6A67 SBD5 S2\" id=\"t2v_185\">FRANCE </span><span class=\"S6A68 SBD5 S2\" id=\"t2w_185\">SNC </span><span class=\"S6A69 SBD5 S2\" id=\"t2x_185\">Avoriaz Crozats loisirs </span><span class=\"S6A6A SBD5 S2\" id=\"t2y_185\">Globale (IG) </span><span class=\"S6A6B SBD5 S2\" id=\"t2z_185\">100 </span><span class=\"S6A6C SBD5 S2\" id=\"t30_185\">100 </span><span class=\"S6A6D SBD5 S2\" id=\"t31_185\">FRANCE </span><span class=\"S4A3B SBD5 S2\" id=\"t32_185\">SNC </span><span class=\"S6A6E SBD5 S2\" id=\"t33_185\">Avoriaz Hermine Loisirs </span><span class=\"S6B54 SBD5 S2\" id=\"t34_185\">Globale (IG) </span><span class=\"S6B55 SBD5 S2\" id=\"t35_185\">100 </span><span class=\"S6A71 SBD5 S2\" id=\"t36_185\">100 </span><span class=\"S6A72 SBD5 S2\" id=\"t37_185\">FRANCE </span><span class=\"S1C01 SBD5 S2\" id=\"t38_185\">SNC </span><span class=\"S6B56 SBD5 S2\" id=\"t39_185\">Avoriaz T\u00e9l\u00e9ph\u00e9rique </span><span class=\"S6B57 SBD5 S2\" id=\"t3a_185\">Globale (IG) </span><span class=\"S6B58 SBD5 S2\" id=\"t3b_185\">100 </span><span class=\"S6B59 SBD5 S2\" id=\"t3c_185\">100 </span><span class=\"S6B5A SBD5 S2\" id=\"t3d_185\">FRANCE </span><span class=\"S6B5B SBD5 S2\" id=\"t3e_185\">Ltd liability </span><span class=\"S6B5C SBD5 S2\" id=\"t3f_185\">company </span><span class=\"S6B5D SBD5 S2\" id=\"t3g_185\">Beau Village Tourism Development Company Limited </span><span class=\"S6B5E SBD5 S2\" id=\"t3h_185\">Mise en </span><span class=\"S6B5F SBD5 S2\" id=\"t3i_185\">\u00e9quivalence (ME) </span><span class=\"S6B60 SBD5 S2\" id=\"t3j_185\">44 </span><span class=\"S6B61 SBD5 S2\" id=\"t3k_185\">44 </span><span class=\"S6B62 SBD5 S2\" id=\"t3l_185\">CHINE </span><span class=\"S2CED SBD5 S2\" id=\"t3m_185\">SNC </span><span class=\"S6B63 SBD5 S2\" id=\"t3n_185\">Belle Dune Clairiere </span><span class=\"S6B64 SBD5 S2\" id=\"t3o_185\">Globale (IG) </span><span class=\"S6B65 SBD5 S2\" id=\"t3p_185\">100 </span><span class=\"S6B66 SBD5 S2\" id=\"t3q_185\">100 </span><span class=\"S6B67 SBD5 S2\" id=\"t3r_185\">FRANCE </span><span class=\"SF16 SBD5 S2\" id=\"t3s_185\">SNC </span><span class=\"S6B68 SBD5 S2\" id=\"t3t_185\">Biarritz Loisirs </span><span class=\"S6B69 SBD5 S2\" id=\"t3u_185\">Globale (IG) </span><span class=\"S6B6A SBD5 S2\" id=\"t3v_185\">100 </span><span class=\"S6B6B SBD5 S2\" id=\"t3w_185\">100 </span><span class=\"S6B6C SBD5 S2\" id=\"t3x_185\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t3y_185\">SNC </span><span class=\"S6A8A SBD5 S2\" id=\"t3z_185\">Bois de la Mothe Chandenier Fonci\u00e8re </span><span class=\"S6A8B SBD5 S2\" id=\"t40_185\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t41_185\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t42_185\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t43_185\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t44_185\">SNC </span><span class=\"S6A8F SBD5 S2\" id=\"t45_185\">Bois des Harcholins Fonci\u00e8re </span><span class=\"S6A90 SBD5 S2\" id=\"t46_185\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t47_185\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t48_185\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t49_185\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t4a_185\">SNC </span><span class=\"S749 SBD5 S2\" id=\"t4b_185\">Bois Francs H\u00e9bergements </span><span class=\"S56C6 SBD5 S2\" id=\"t4c_185\">Globale (IG) </span><span class=\"S6B6D SBD5 S2\" id=\"t4d_185\">100 </span><span class=\"S6A96 SBD5 S2\" id=\"t4e_185\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t4f_185\">FRANCE </span><span class=\"S5519 SBD5 S2\" id=\"t4g_185\">SNC </span><span class=\"S6B6E SBD5 S2\" id=\"t4h_185\">Bois Francs R\u00e9novation II </span><span class=\"S6B6F SBD5 S2\" id=\"t4i_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B70 SBD5 S2\" id=\"t4j_185\">- </span><span class=\"S6B71 SBD5 S2\" id=\"t4k_185\">100 </span><span class=\"S6B72 SBD5 S2\" id=\"t4l_185\">FRANCE </span><span class=\"S2D08 SBD5 S2\" id=\"t4m_185\">SNC </span><span class=\"S6B73 SBD5 S2\" id=\"t4n_185\">Caen Meslin Loisirs </span><span class=\"S6B74 SBD5 S2\" id=\"t4o_185\">Mise en </span><span class=\"S6B75 SBD5 S2\" id=\"t4p_185\">\u00e9quivalence (ME) </span><span class=\"S6B76 SBD5 S2\" id=\"t4q_185\">40 </span><span class=\"S6B77 SBD5 S2\" id=\"t4r_185\">40 </span><span class=\"S6B78 SBD5 S2\" id=\"t4s_185\">FRANCE </span><span class=\"S2EB6 SBD5 S2\" id=\"t4t_185\">SNC </span><span class=\"S6B79 SBD5 S2\" id=\"t4u_185\">Chaumont H\u00e9bergements </span><span class=\"S6B7A SBD5 S2\" id=\"t4v_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B7B SBD5 S2\" id=\"t4w_185\">- </span><span class=\"S6B7C SBD5 S2\" id=\"t4x_185\">100 </span><span class=\"S6B7D SBD5 S2\" id=\"t4y_185\">FRANCE </span><span class=\"S5111 SBD5 S2\" id=\"t4z_185\">SNC </span><span class=\"S6B7E SBD5 S2\" id=\"t50_185\">Flaine Montsoleil Extension </span><span class=\"S6B7F SBD5 S2\" id=\"t51_185\">Globale (IG) </span><span class=\"S6B80 SBD5 S2\" id=\"t52_185\">100 </span><span class=\"S6B81 SBD5 S2\" id=\"t53_185\">100 </span><span class=\"S6B82 SBD5 S2\" id=\"t54_185\">FRANCE </span><span class=\"S5132 SBD5 S2\" id=\"t55_185\">SAS </span><span class=\"S6B83 SBD5 S2\" id=\"t56_185\">Fonci\u00e8re Presqu'\u00eele de La Touques </span><span class=\"S6B84 SBD5 S2\" id=\"t57_185\">Mise en </span><span class=\"S6B85 SBD5 S2\" id=\"t58_185\">\u00e9quivalence (ME) </span><span class=\"S6B86 SBD5 S2\" id=\"t59_185\">50 </span><span class=\"S6B87 SBD5 S2\" id=\"t5a_185\">50 </span><span class=\"S6B88 SBD5 S2\" id=\"t5b_185\">FRANCE </span><span class=\"S5065 SBD5 S2\" id=\"t5c_185\">SCCV </span><span class=\"S6B89 SBD5 S2\" id=\"t5d_185\">Immalliance Seniors le Pin </span><span class=\"S6B8A SBD5 S2\" id=\"t5e_185\">Globale (IG) </span><span class=\"S6B8B SBD5 S2\" id=\"t5f_185\">51 </span><span class=\"S6B8C SBD5 S2\" id=\"t5g_185\">51 </span><span class=\"S6B8D SBD5 S2\" id=\"t5h_185\">FRANCE </span><span class=\"S1A81 SBD5 S2\" id=\"t5i_185\">SNC </span><span class=\"S6B8E SBD5 S2\" id=\"t5j_185\">La Gare de Bois Roger </span><span class=\"S6B8F SBD5 S2\" id=\"t5k_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B90 SBD5 S2\" id=\"t5l_185\">- </span><span class=\"S6B91 SBD5 S2\" id=\"t5m_185\">100 </span><span class=\"S6B92 SBD5 S2\" id=\"t5n_185\">FRANCE </span><span class=\"S1D88 SBD5 S2\" id=\"t5o_185\">SAS </span><span class=\"S6B93 SBD5 S2\" id=\"t5p_185\">LAB Senioriales </span><span class=\"S6B94 SBD5 S2\" id=\"t5q_185\">Globale (IG) </span><span class=\"S6B95 SBD5 S2\" id=\"t5r_185\">100 </span><span class=\"S6B96 SBD5 S2\" id=\"t5s_185\">100 </span><span class=\"S6B97 SBD5 S2\" id=\"t5t_185\">FRANCE </span><span class=\"S3697 SBD5 S2\" id=\"t5u_185\">SAS </span><span class=\"S6B98 SBD5 S2\" id=\"t5v_185\">Les Cordeliers </span><span class=\"S6B99 SBD5 S2\" id=\"t5w_185\">Mise en </span><span class=\"S5547 SBD5 S2\" id=\"t5x_185\">\u00e9quivalence (ME) </span><span class=\"S6B9A SBD5 S2\" id=\"t5y_185\">50 </span><span class=\"S6B9B SBD5 S2\" id=\"t5z_185\">50 </span><span class=\"S6B9C SBD5 S2\" id=\"t60_185\">FRANCE </span><span class=\"S6B9D SBD5 S2\" id=\"t61_185\">SCCV </span><span class=\"S6B9E SBD5 S2\" id=\"t62_185\">Senioriales Boulou </span><span class=\"S6B9F SBD5 S2\" id=\"t63_185\">Globale (IG) </span><span class=\"S6BA0 SBD5 S2\" id=\"t64_185\">100 </span><span class=\"S6BA1 SBD5 S2\" id=\"t65_185\">100 </span><span class=\"S6BA2 SBD5 S2\" id=\"t66_185\">FRANCE </span><span class=\"S6BA3 SBD5 S2\" id=\"t67_185\">SCCV </span><span class=\"S6BA4 SBD5 S2\" id=\"t68_185\">Senioriales d\u2019Izon </span><span class=\"S6BA5 SBD5 S2\" id=\"t69_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6BA6 SBD5 S2\" id=\"t6a_185\">- </span><span class=\"S6BA7 SBD5 S2\" id=\"t6b_185\">100 </span><span class=\"S6BA8 SBD5 S2\" id=\"t6c_185\">FRANCE </span><span class=\"S4483 SBD5 S2\" id=\"t6d_185\">SCCV </span><span class=\"S6BA9 SBD5 S2\" id=\"t6e_185\">Senioriales d'Angers </span><span class=\"S6BAA SBD5 S2\" id=\"t6f_185\">Mise en </span><span class=\"S6BAB SBD5 S2\" id=\"t6g_185\">\u00e9quivalence (ME) </span><span class=\"S6BAC SBD5 S2\" id=\"t6h_185\">50 </span><span class=\"S6BAD SBD5 S2\" id=\"t6i_185\">50 </span><span class=\"S6BAE SBD5 S2\" id=\"t6j_185\">FRANCE </span><span class=\"S3C82 SBD5 S2\" id=\"t6k_185\">SCCV </span><span class=\"S6BAF SBD5 S2\" id=\"t6l_185\">Senioriales de Bassens </span><span class=\"S6BB0 SBD5 S2\" id=\"t6m_185\">Globale (IG) </span><span class=\"S6BB1 SBD5 S2\" id=\"t6n_185\">100 </span><span class=\"S6BB2 SBD5 S2\" id=\"t6o_185\">100 </span><span class=\"S6BB3 SBD5 S2\" id=\"t6p_185\">FRANCE </span><span class=\"S6BB4 SBD5 S2\" id=\"t6q_185\">SNC </span><span class=\"S6BB5 SBD5 S2\" id=\"t6r_185\">Senioriales de Bordeaux Deschamps </span><span class=\"S6BB6 SBD5 S2\" id=\"t6s_185\">Globale (IG) </span><span class=\"S6BB7 SBD5 S2\" id=\"t6t_185\">60 </span><span class=\"S6BB8 SBD5 S2\" id=\"t6u_185\">60 </span><span class=\"S6BB9 SBD5 S2\" id=\"t6v_185\">FRANCE </span><span class=\"S6BBA SBD5 S2\" id=\"t6w_185\">SCCV </span><span class=\"S6BBB SBD5 S2\" id=\"t6x_185\">Senioriales de Bracieux </span><span class=\"S6BBC SBD5 S2\" id=\"t6y_185\">Globale (IG) </span><span class=\"S6BBD SBD5 S2\" id=\"t6z_185\">100 </span><span class=\"S6BBE SBD5 S2\" id=\"t70_185\">100 </span><span class=\"S6BBF SBD5 S2\" id=\"t71_185\">FRANCE </span><span class=\"S51A0 SBD5 S2\" id=\"t72_185\">SCCV </span><span class=\"S6BC0 SBD5 S2\" id=\"t73_185\">Senioriales de Cavillargues </span><span class=\"S6BC1 SBD5 S2\" id=\"t74_185\">Globale (IG) </span><span class=\"S6BC2 SBD5 S2\" id=\"t75_185\">100 </span><span class=\"S6BC3 SBD5 S2\" id=\"t76_185\">100 </span><span class=\"S6BC4 SBD5 S2\" id=\"t77_185\">FRANCE </span><span class=\"S6BC5 SBD5 S2\" id=\"t78_185\">SCCV </span><span class=\"S6BC6 SBD5 S2\" id=\"t79_185\">Senioriales de Cholet </span><span class=\"S6BC7 SBD5 S2\" id=\"t7a_185\">Mise en </span><span class=\"S6BC8 SBD5 S2\" id=\"t7b_185\">\u00e9quivalence (ME) </span><span class=\"S6BC9 SBD5 S2\" id=\"t7c_185\">50 </span><span class=\"S6BCA SBD5 S2\" id=\"t7d_185\">50 </span><span class=\"S6BCB SBD5 S2\" id=\"t7e_185\">FRANCE </span><span class=\"S6BCC SBD5 S2\" id=\"t7f_185\">SCCV </span><span class=\"S6BCD SBD5 S2\" id=\"t7g_185\">Senioriales de G\u00e9vez\u00e9 </span><span class=\"S6BCE SBD5 S2\" id=\"t7h_185\">Mise en </span><span class=\"S6BCF SBD5 S2\" id=\"t7i_185\">\u00e9quivalence (ME) </span><span class=\"S6BD0 SBD5 S2\" id=\"t7j_185\">50 </span><span class=\"S6BD1 SBD5 S2\" id=\"t7k_185\">50 </span><span class=\"S6BD2 SBD5 S2\" id=\"t7l_185\">FRANCE </span><span class=\"S6BD3 SBD5 S2\" id=\"t7m_185\">SCCV </span><span class=\"S6BD4 SBD5 S2\" id=\"t7n_185\">Senioriales de Gonfaron </span><span class=\"S6BD5 SBD5 S2\" id=\"t7o_185\">Globale (IG) </span><span class=\"S6BD6 SBD5 S2\" id=\"t7p_185\">100 </span><span class=\"S6BD7 SBD5 S2\" id=\"t7q_185\">100 </span><span class=\"S6BD8 SBD5 S2\" id=\"t7r_185\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_186\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_186\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_186\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_186\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_186\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_186\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_186\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_186\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_186\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_186\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_186\">SNC </span><span class=\"S69FE SBD5 S2\" id=\"ti_186\">Senioriales de Gujan Mestras </span><span class=\"S69FF SBD5 S2\" id=\"tj_186\">Globale (IG) </span><span class=\"S6BD9 SBD5 S2\" id=\"tk_186\">60 </span><span class=\"S6BDA SBD5 S2\" id=\"tl_186\">60 </span><span class=\"S6A02 SBD5 S2\" id=\"tm_186\">FRANCE </span><span class=\"S6A03 SBD5 S2\" id=\"tn_186\">SCCV </span><span class=\"S6A04 SBD5 S2\" id=\"to_186\">Senioriales de Jonqui\u00e8res </span><span class=\"S6A05 SBD5 S2\" id=\"tp_186\">Globale (IG) </span><span class=\"S6BDB SBD5 S2\" id=\"tq_186\">100 </span><span class=\"S6BDC SBD5 S2\" id=\"tr_186\">100 </span><span class=\"S6BDD SBD5 S2\" id=\"ts_186\">FRANCE </span><span class=\"S6BDE SBD5 S2\" id=\"tt_186\">SCCV </span><span class=\"S6BDF SBD5 S2\" id=\"tu_186\">Senioriales de Juvignac </span><span class=\"S6BE0 SBD5 S2\" id=\"tv_186\">Globale (IG) </span><span class=\"S6BE1 SBD5 S2\" id=\"tw_186\">100 </span><span class=\"S6BE2 SBD5 S2\" id=\"tx_186\">100 </span><span class=\"S6BE3 SBD5 S2\" id=\"ty_186\">FRANCE </span><span class=\"S1EAA SBD5 S2\" id=\"tz_186\">SCCV </span><span class=\"S6BE4 SBD5 S2\" id=\"t10_186\">Senioriales de la C\u00f4te d'Azur </span><span class=\"S6BE5 SBD5 S2\" id=\"t11_186\">Globale (IG) </span><span class=\"S6BE6 SBD5 S2\" id=\"t12_186\">100 </span><span class=\"S6BE7 SBD5 S2\" id=\"t13_186\">100 </span><span class=\"S6BE8 SBD5 S2\" id=\"t14_186\">FRANCE </span><span class=\"S4923 SBD5 S2\" id=\"t15_186\">SCCV </span><span class=\"S6BE9 SBD5 S2\" id=\"t16_186\">Senioriales de la Rochelle Laleu (ex la Rochelle la Pallice) </span><span class=\"S6BEA SBD5 S2\" id=\"t17_186\">Globale (IG) </span><span class=\"S6BEB SBD5 S2\" id=\"t18_186\">100 </span><span class=\"S6BEC SBD5 S2\" id=\"t19_186\">100 </span><span class=\"S6BED SBD5 S2\" id=\"t1a_186\">FRANCE </span><span class=\"S164E SBD5 S2\" id=\"t1b_186\">SNC </span><span class=\"S6BEE SBD5 S2\" id=\"t1c_186\">Les Senioriales de Marseille 7 </span><span class=\"S6BEF SBD5 S2\" id=\"t1d_186\">Globale (IG) </span><span class=\"S6BF0 SBD5 S2\" id=\"t1e_186\">100 </span><span class=\"S6BF1 SBD5 S2\" id=\"t1f_186\">100 </span><span class=\"S6BF2 SBD5 S2\" id=\"t1g_186\">FRANCE </span><span class=\"S6BF3 SBD5 S2\" id=\"t1h_186\">SCCV </span><span class=\"S6BF4 SBD5 S2\" id=\"t1i_186\">Senioriales de Monteux </span><span class=\"S6BF5 SBD5 S2\" id=\"t1j_186\">Mise en </span><span class=\"S6BF6 SBD5 S2\" id=\"t1k_186\">\u00e9quivalence (ME) </span><span class=\"S6BF7 SBD5 S2\" id=\"t1l_186\">50 </span><span class=\"S6BF8 SBD5 S2\" id=\"t1m_186\">50 </span><span class=\"S6BF9 SBD5 S2\" id=\"t1n_186\">FRANCE </span><span class=\"S5D03 SBD5 S2\" id=\"t1o_186\">SCCV </span><span class=\"S6BFA SBD5 S2\" id=\"t1p_186\">Senioriales de Nancy </span><span class=\"S6BFB SBD5 S2\" id=\"t1q_186\">Globale (IG) </span><span class=\"S6BFC SBD5 S2\" id=\"t1r_186\">100 </span><span class=\"S6BFD SBD5 S2\" id=\"t1s_186\">100 </span><span class=\"S6BFE SBD5 S2\" id=\"t1t_186\">FRANCE </span><span class=\"SFE2 SBD5 S2\" id=\"t1u_186\">SCCV </span><span class=\"S6B2C SBD5 S2\" id=\"t1v_186\">Senioriales de Pollestres </span><span class=\"S6BFF SBD5 S2\" id=\"t1w_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C00 SBD5 S2\" id=\"t1x_186\">- </span><span class=\"S6C01 SBD5 S2\" id=\"t1y_186\">100 </span><span class=\"S6B31 SBD5 S2\" id=\"t1z_186\">FRANCE </span><span class=\"S137C SBD5 S2\" id=\"t20_186\">SCCV </span><span class=\"S6C02 SBD5 S2\" id=\"t21_186\">Senioriales de Pourri\u00e8res </span><span class=\"S6C03 SBD5 S2\" id=\"t22_186\">Globale (IG) </span><span class=\"S6C04 SBD5 S2\" id=\"t23_186\">100 </span><span class=\"S6C05 SBD5 S2\" id=\"t24_186\">100 </span><span class=\"S6C06 SBD5 S2\" id=\"t25_186\">FRANCE </span><span class=\"S2896 SBD5 S2\" id=\"t26_186\">SCCV </span><span class=\"S6C07 SBD5 S2\" id=\"t27_186\">Senioriales de Rambouillet </span><span class=\"S6C08 SBD5 S2\" id=\"t28_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C09 SBD5 S2\" id=\"t29_186\">- </span><span class=\"S6C0A SBD5 S2\" id=\"t2a_186\">100 </span><span class=\"S6C0B SBD5 S2\" id=\"t2b_186\">FRANCE </span><span class=\"S30C1 SBD5 S2\" id=\"t2c_186\">SCCV </span><span class=\"S6C0C SBD5 S2\" id=\"t2d_186\">Senioriales de Soulac </span><span class=\"S6C0D SBD5 S2\" id=\"t2e_186\">Globale (IG) </span><span class=\"S6C0E SBD5 S2\" id=\"t2f_186\">100 </span><span class=\"S6C0F SBD5 S2\" id=\"t2g_186\">100 </span><span class=\"S6C10 SBD5 S2\" id=\"t2h_186\">FRANCE </span><span class=\"S125D SBD5 S2\" id=\"t2i_186\">SCCV </span><span class=\"S6C11 SBD5 S2\" id=\"t2j_186\">Senioriales de Soustons </span><span class=\"S6C12 SBD5 S2\" id=\"t2k_186\">Globale (IG) </span><span class=\"S6C13 SBD5 S2\" id=\"t2l_186\">100 </span><span class=\"S6C14 SBD5 S2\" id=\"t2m_186\">100 </span><span class=\"S6C15 SBD5 S2\" id=\"t2n_186\">FRANCE </span><span class=\"S27EE SBD5 S2\" id=\"t2o_186\">SNC </span><span class=\"S6C16 SBD5 S2\" id=\"t2p_186\">Senioriales de Valence </span><span class=\"S6C17 SBD5 S2\" id=\"t2q_186\">Globale (IG) </span><span class=\"S6C18 SBD5 S2\" id=\"t2r_186\">100 </span><span class=\"S6C19 SBD5 S2\" id=\"t2s_186\">100 </span><span class=\"S6C1A SBD5 S2\" id=\"t2t_186\">FRANCE </span><span class=\"S6C1B SBD5 S2\" id=\"t2u_186\">SCCV </span><span class=\"S6C1C SBD5 S2\" id=\"t2v_186\">Senioriales de Vias </span><span class=\"S6C1D SBD5 S2\" id=\"t2w_186\">Globale (IG) </span><span class=\"S6C1E SBD5 S2\" id=\"t2x_186\">100 </span><span class=\"S6C1F SBD5 S2\" id=\"t2y_186\">100 </span><span class=\"S6C20 SBD5 S2\" id=\"t2z_186\">FRANCE </span><span class=\"SBFF SBD5 S2\" id=\"t30_186\">SCCV </span><span class=\"S6C21 SBD5 S2\" id=\"t31_186\">Senioriales du Pornic </span><span class=\"S6C22 SBD5 S2\" id=\"t32_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C23 SBD5 S2\" id=\"t33_186\">- </span><span class=\"S6C24 SBD5 S2\" id=\"t34_186\">100 </span><span class=\"S6C25 SBD5 S2\" id=\"t35_186\">FRANCE </span><span class=\"S5D31 SBD5 S2\" id=\"t36_186\">SCCV </span><span class=\"S6C26 SBD5 S2\" id=\"t37_186\">Senioriales en ville de Cavaillon </span><span class=\"S6C27 SBD5 S2\" id=\"t38_186\">Globale (IG) </span><span class=\"S6C28 SBD5 S2\" id=\"t39_186\">100 </span><span class=\"S6C29 SBD5 S2\" id=\"t3a_186\">100 </span><span class=\"S6C2A SBD5 S2\" id=\"t3b_186\">FRANCE </span><span class=\"S1A08 SBD5 S2\" id=\"t3c_186\">SNC </span><span class=\"S6C2B SBD5 S2\" id=\"t3d_186\">Senioriales en Ville de Cesson-Sevign\u00e9 </span><span class=\"S6C2C SBD5 S2\" id=\"t3e_186\">Mise en </span><span class=\"S6C2D SBD5 S2\" id=\"t3f_186\">\u00e9quivalence (ME) </span><span class=\"S6C2E SBD5 S2\" id=\"t3g_186\">50 </span><span class=\"S6C2F SBD5 S2\" id=\"t3h_186\">50 </span><span class=\"S6C30 SBD5 S2\" id=\"t3i_186\">FRANCE </span><span class=\"S6C31 SBD5 S2\" id=\"t3j_186\">SCCV </span><span class=\"S6C32 SBD5 S2\" id=\"t3k_186\">Senioriales en Ville de Fontenay-aux-Roses </span><span class=\"S6C33 SBD5 S2\" id=\"t3l_186\">Mise en </span><span class=\"S6C34 SBD5 S2\" id=\"t3m_186\">\u00e9quivalence (ME) </span><span class=\"S6C35 SBD5 S2\" id=\"t3n_186\">50 </span><span class=\"S6C36 SBD5 S2\" id=\"t3o_186\">50 </span><span class=\"S6C37 SBD5 S2\" id=\"t3p_186\">FRANCE </span><span class=\"S1A1E SBD5 S2\" id=\"t3q_186\">SCCV </span><span class=\"S6C38 SBD5 S2\" id=\"t3r_186\">Senioriales en Ville de Mantes-la-Jolie </span><span class=\"S6C39 SBD5 S2\" id=\"t3s_186\">Globale (IG) </span><span class=\"S6C3A SBD5 S2\" id=\"t3t_186\">100 </span><span class=\"S6C3B SBD5 S2\" id=\"t3u_186\">100 </span><span class=\"S6C3C SBD5 S2\" id=\"t3v_186\">FRANCE </span><span class=\"S6A73 SBD5 S2\" id=\"t3w_186\">SCCV </span><span class=\"S6A74 SBD5 S2\" id=\"t3x_186\">Senioriales en Ville de Mordelles </span><span class=\"S6C3D SBD5 S2\" id=\"t3y_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C3E SBD5 S2\" id=\"t3z_186\">- </span><span class=\"S6A77 SBD5 S2\" id=\"t40_186\">100 </span><span class=\"S6A78 SBD5 S2\" id=\"t41_186\">FRANCE </span><span class=\"S269D SBD5 S2\" id=\"t42_186\">SCCV </span><span class=\"S6A79 SBD5 S2\" id=\"t43_186\">Senioriales en ville de Noisy-le-Grand </span><span class=\"S6C3F SBD5 S2\" id=\"t44_186\">Globale (IG) </span><span class=\"S6C40 SBD5 S2\" id=\"t45_186\">100 </span><span class=\"S6A7C SBD5 S2\" id=\"t46_186\">100 </span><span class=\"S6A7D SBD5 S2\" id=\"t47_186\">FRANCE </span><span class=\"S2CEC SBD5 S2\" id=\"t48_186\">SCCV </span><span class=\"S6C41 SBD5 S2\" id=\"t49_186\">Senioriales en ville de Pessac </span><span class=\"S6C42 SBD5 S2\" id=\"t4a_186\">Globale (IG) </span><span class=\"S6C43 SBD5 S2\" id=\"t4b_186\">100 </span><span class=\"S6C44 SBD5 S2\" id=\"t4c_186\">100 </span><span class=\"S6C45 SBD5 S2\" id=\"t4d_186\">FRANCE </span><span class=\"S6A84 SBD5 S2\" id=\"t4e_186\">SCCV </span><span class=\"S6A85 SBD5 S2\" id=\"t4f_186\">Senioriales en Ville de Saint-Ave </span><span class=\"S6C46 SBD5 S2\" id=\"t4g_186\">Mise en </span><span class=\"S6C47 SBD5 S2\" id=\"t4h_186\">\u00e9quivalence (ME) </span><span class=\"S6C48 SBD5 S2\" id=\"t4i_186\">50 </span><span class=\"S6C49 SBD5 S2\" id=\"t4j_186\">50 </span><span class=\"S6A89 SBD5 S2\" id=\"t4k_186\">FRANCE </span><span class=\"S868 SBD5 S2\" id=\"t4l_186\">SNC </span><span class=\"S6C4A SBD5 S2\" id=\"t4m_186\">Senioriales en ville de Sannois </span><span class=\"S6C4B SBD5 S2\" id=\"t4n_186\">Globale (IG) </span><span class=\"S6C4C SBD5 S2\" id=\"t4o_186\">100 </span><span class=\"S6C4D SBD5 S2\" id=\"t4p_186\">100 </span><span class=\"S6C4E SBD5 S2\" id=\"t4q_186\">FRANCE </span><span class=\"S39C0 SBD5 S2\" id=\"t4r_186\">SCCV </span><span class=\"S6C4F SBD5 S2\" id=\"t4s_186\">Senioriales en Ville de Schiltigheim </span><span class=\"S14F8 SBD5 S2\" id=\"t4t_186\">Mise en </span><span class=\"S6C50 SBD5 S2\" id=\"t4u_186\">\u00e9quivalence (ME) </span><span class=\"S6C51 SBD5 S2\" id=\"t4v_186\">50 </span><span class=\"S6C52 SBD5 S2\" id=\"t4w_186\">50 </span><span class=\"S6C53 SBD5 S2\" id=\"t4x_186\">FRANCE </span><span class=\"SE39 SBD5 S2\" id=\"t4y_186\">SNC </span><span class=\"S6C54 SBD5 S2\" id=\"t4z_186\">Senioriales en ville de St-Palais sur Mer </span><span class=\"S6C55 SBD5 S2\" id=\"t50_186\">Globale (IG) </span><span class=\"S6C56 SBD5 S2\" id=\"t51_186\">100 </span><span class=\"S6C57 SBD5 S2\" id=\"t52_186\">100 </span><span class=\"S6C58 SBD5 S2\" id=\"t53_186\">FRANCE </span><span class=\"S1833 SBD5 S2\" id=\"t54_186\">SCCV </span><span class=\"S6C59 SBD5 S2\" id=\"t55_186\">Senioriales en ville de St-Priest </span><span class=\"S6C5A SBD5 S2\" id=\"t56_186\">Globale (IG) </span><span class=\"S6C5B SBD5 S2\" id=\"t57_186\">100 </span><span class=\"S6C5C SBD5 S2\" id=\"t58_186\">100 </span><span class=\"S6C5D SBD5 S2\" id=\"t59_186\">FRANCE </span><span class=\"S1A5C SBD5 S2\" id=\"t5a_186\">SNC </span><span class=\"S6C5E SBD5 S2\" id=\"t5b_186\">Senioriales en Ville d'\u00c9merainville </span><span class=\"S6C5F SBD5 S2\" id=\"t5c_186\">Globale (IG) </span><span class=\"S6C60 SBD5 S2\" id=\"t5d_186\">100 </span><span class=\"S6C61 SBD5 S2\" id=\"t5e_186\">100 </span><span class=\"S6C62 SBD5 S2\" id=\"t5f_186\">FRANCE </span><span class=\"S48D8 SBD5 S2\" id=\"t5g_186\">SCCV </span><span class=\"S6C63 SBD5 S2\" id=\"t5h_186\">Senioriales en ville du Teich </span><span class=\"S6C64 SBD5 S2\" id=\"t5i_186\">Globale (IG) </span><span class=\"S6C65 SBD5 S2\" id=\"t5j_186\">100 </span><span class=\"S6C66 SBD5 S2\" id=\"t5k_186\">100 </span><span class=\"S6C67 SBD5 S2\" id=\"t5l_186\">FRANCE </span><span class=\"S2EB8 SBD5 S2\" id=\"t5m_186\">SCCV </span><span class=\"S6C68 SBD5 S2\" id=\"t5n_186\">Senioriales Ville de Castanet </span><span class=\"S6C69 SBD5 S2\" id=\"t5o_186\">Mise en </span><span class=\"S6C6A SBD5 S2\" id=\"t5p_186\">\u00e9quivalence (ME) </span><span class=\"S6C6B SBD5 S2\" id=\"t5q_186\">50 </span><span class=\"S6C6C SBD5 S2\" id=\"t5r_186\">50 </span><span class=\"S6C6D SBD5 S2\" id=\"t5s_186\">FRANCE </span><span class=\"S6C6E SBD5 S2\" id=\"t5t_186\">SCCV </span><span class=\"S6C6F SBD5 S2\" id=\"t5u_186\">Senioriales Ville de Luce </span><span class=\"S6C70 SBD5 S2\" id=\"t5v_186\">Globale (IG) </span><span class=\"S6C71 SBD5 S2\" id=\"t5w_186\">100 </span><span class=\"S6C72 SBD5 S2\" id=\"t5x_186\">100 </span><span class=\"S6C73 SBD5 S2\" id=\"t5y_186\">FRANCE </span><span class=\"S5534 SBD5 S2\" id=\"t5z_186\">SCCV </span><span class=\"S6C74 SBD5 S2\" id=\"t60_186\">Senioriales Ville de N\u00eemes </span><span class=\"S6C75 SBD5 S2\" id=\"t61_186\">Globale (IG) </span><span class=\"S6C76 SBD5 S2\" id=\"t62_186\">100 </span><span class=\"S6C77 SBD5 S2\" id=\"t63_186\">100 </span><span class=\"S6C78 SBD5 S2\" id=\"t64_186\">FRANCE </span><span class=\"S228B SBD5 S2\" id=\"t65_186\">SCCV </span><span class=\"S6C79 SBD5 S2\" id=\"t66_186\">Senioriales Ville de St-\u00c9tienne </span><span class=\"S6C7A SBD5 S2\" id=\"t67_186\">Globale (IG) </span><span class=\"S6C7B SBD5 S2\" id=\"t68_186\">100 </span><span class=\"S6C7C SBD5 S2\" id=\"t69_186\">100 </span><span class=\"S6C7D SBD5 S2\" id=\"t6a_186\">FRANCE </span><span class=\"S6C7E SBD5 S2\" id=\"t6b_186\">SCCV </span><span class=\"S6C7F SBD5 S2\" id=\"t6c_186\">Senioriales Ville de Tourcoing </span><span class=\"S6C80 SBD5 S2\" id=\"t6d_186\">Mise en </span><span class=\"S6C81 SBD5 S2\" id=\"t6e_186\">\u00e9quivalence (ME) </span><span class=\"S6C82 SBD5 S2\" id=\"t6f_186\">50 </span><span class=\"S6C83 SBD5 S2\" id=\"t6g_186\">50 </span><span class=\"S6C84 SBD5 S2\" id=\"t6h_186\">FRANCE </span><span class=\"S6C85 SBD5 S2\" id=\"t6i_186\">SCCV </span><span class=\"S6C86 SBD5 S2\" id=\"t6j_186\">Senioriales Ville Marseille St Loup </span><span class=\"S6C87 SBD5 S2\" id=\"t6k_186\">Globale (IG) </span><span class=\"S6C88 SBD5 S2\" id=\"t6l_186\">100 </span><span class=\"S6C89 SBD5 S2\" id=\"t6m_186\">100 </span><span class=\"S6C8A SBD5 S2\" id=\"t6n_186\">FRANCE </span><span class=\"S6B9D SBD5 S2\" id=\"t6o_186\">SNC </span><span class=\"S6B9E SBD5 S2\" id=\"t6p_186\">Les Villages Nature </span><span class=\"S6C8B SBD6 S2\" id=\"t6q_186\">\u00ae </span><span class=\"S6C8C SBD5 S2\" id=\"t6r_186\">de Val d'Europe </span><span class=\"S6B9F SBD5 S2\" id=\"t6s_186\">Globale (IG) </span><span class=\"S6C8D SBD5 S2\" id=\"t6t_186\">50 </span><span class=\"S6C8E SBD5 S2\" id=\"t6u_186\">50 </span><span class=\"S6BA2 SBD5 S2\" id=\"t6v_186\">FRANCE </span><span class=\"S18A0 SBD5 S2\" id=\"t6w_186\">SNC </span><span class=\"S6C8F SBD5 S2\" id=\"t6x_186\">Meribel Ravines Premium </span><span class=\"S6C90 SBD5 S2\" id=\"t6y_186\">Globale (IG) </span><span class=\"S6C91 SBD5 S2\" id=\"t6z_186\">100 </span><span class=\"S6C92 SBD5 S2\" id=\"t70_186\">100 </span><span class=\"S6C93 SBD5 S2\" id=\"t71_186\">FRANCE </span><span class=\"S369A SBD5 S2\" id=\"t72_186\">SNC </span><span class=\"S6C94 SBD5 S2\" id=\"t73_186\">Nature H\u00e9bergements I </span><span class=\"S6C95 SBD5 S2\" id=\"t74_186\">Globale (IG) </span><span class=\"S6C96 SBD5 S2\" id=\"t75_186\">100 </span><span class=\"S6C97 SBD5 S2\" id=\"t76_186\">37,5 </span><span class=\"S6C98 SBD5 S2\" id=\"t77_186\">FRANCE </span><span class=\"S30DA SBD5 S2\" id=\"t78_186\">SAS </span><span class=\"S6C99 SBD5 S2\" id=\"t79_186\">P &amp; V Senioriales Exploitation </span><span class=\"S6C9A SBD5 S2\" id=\"t7a_186\">Globale (IG) </span><span class=\"S6C9B SBD5 S2\" id=\"t7b_186\">100 </span><span class=\"S6C9C SBD5 S2\" id=\"t7c_186\">100 </span><span class=\"S6C9D SBD5 S2\" id=\"t7d_186\">FRANCE </span><span class=\"S18AC SBD5 S2\" id=\"t7e_186\">SAS </span><span class=\"S6C9E SBD5 S2\" id=\"t7f_186\">P&amp;V Conseil Immobilier </span><span class=\"S5ADE SBD5 S2\" id=\"t7g_186\">Globale (IG) </span><span class=\"S6C9F SBD5 S2\" id=\"t7h_186\">100 </span><span class=\"S6CA0 SBD5 S2\" id=\"t7i_186\">100 </span><span class=\"S6CA1 SBD5 S2\" id=\"t7j_186\">FRANCE </span><span class=\"S2851 SBD5 S2\" id=\"t7k_186\">SARL </span><span class=\"S6CA2 SBD5 S2\" id=\"t7l_186\">P&amp;V Courtage </span><span class=\"S6CA3 SBD5 S2\" id=\"t7m_186\">Globale (IG) </span><span class=\"S6CA4 SBD5 S2\" id=\"t7n_186\">100 </span><span class=\"S6CA5 SBD5 S2\" id=\"t7o_186\">100 </span><span class=\"S6CA6 SBD5 S2\" id=\"t7p_186\">FRANCE </span><span class=\"S6CA7 SBD5 S2\" id=\"t7q_186\">SARL </span><span class=\"S6CA8 SBD5 S2\" id=\"t7r_186\">P&amp;V Transactions </span><span class=\"S6CA9 SBD5 S2\" id=\"t7s_186\">Globale (IG) </span><span class=\"S6CAA SBD5 S2\" id=\"t7t_186\">100 </span><span class=\"S6CAB SBD5 S2\" id=\"t7u_186\">100 </span><span class=\"S6CAC SBD5 S2\" id=\"t7v_186\">FRANCE </span><span class=\"S6CAD SBD5 S2\" id=\"t7w_186\">SAS </span><span class=\"S6CAE SBD5 S2\" id=\"t7x_186\">Pierre </span><span class=\"S6CAF SBD5 S2\" id=\"t7y_186\">&amp; </span><span class=\"S6CB0 SBD5 S2\" id=\"t7z_186\">Vacances D\u00e9veloppement SAS </span><span class=\"S6CB1 SBD5 S2\" id=\"t80_186\">Globale (IG) </span><span class=\"S6CB2 SBD5 S2\" id=\"t81_186\">100 </span><span class=\"S6CB3 SBD5 S2\" id=\"t82_186\">100 </span><span class=\"S6CB4 SBD5 S2\" id=\"t83_186\">FRANCE </span><span class=\"S43D5 SBD5 S2\" id=\"t84_186\">SAS </span><span class=\"S6CB5 SBD5 S2\" id=\"t85_186\">Pierre </span><span class=\"S6CB6 SBD5 S2\" id=\"t86_186\">&amp; </span><span class=\"S6CB7 SBD5 S2\" id=\"t87_186\">Vacances Investissement </span><span class=\"S6CB8 SBD5 S2\" id=\"t88_186\">24 </span><span class=\"S6CB9 SBD5 S2\" id=\"t89_186\">Globale (IG) </span><span class=\"S6CBA SBD5 S2\" id=\"t8a_186\">100 </span><span class=\"S6CBB SBD5 S2\" id=\"t8b_186\">100 </span><span class=\"S6CBC SBD5 S2\" id=\"t8c_186\">FRANCE </span><span class=\"S6CBD SBD5 S2\" id=\"t8d_186\">SAS </span><span class=\"S6CBE SBD5 S2\" id=\"t8e_186\">Pierre </span><span class=\"S6CBF SBD5 S2\" id=\"t8f_186\">&amp; </span><span class=\"S6CC0 SBD5 S2\" id=\"t8g_186\">Vacances Senioriales Programmes Immobiliers </span><span class=\"S6CC1 SBD5 S2\" id=\"t8h_186\">Globale (IG) </span><span class=\"S6CC2 SBD5 S2\" id=\"t8i_186\">100 </span><span class=\"S6CC3 SBD5 S2\" id=\"t8j_186\">100 </span><span class=\"S6CC4 SBD5 S2\" id=\"t8k_186\">FRANCE </span><span class=\"S298F SBD5 S2\" id=\"t8l_186\">SNC </span><span class=\"S6CC5 SBD5 S2\" id=\"t8m_186\">Presqu'\u00eele de La Touques Loisirs </span><span class=\"S6CC6 SBD5 S2\" id=\"t8n_186\">Globale (IG) </span><span class=\"S6CC7 SBD5 S2\" id=\"t8o_186\">100 </span><span class=\"S6CC8 SBD5 S2\" id=\"t8p_186\">100 </span><span class=\"S6CC9 SBD5 S2\" id=\"t8q_186\">FRANCE </span><span class=\"S6B0C SBD5 S2\" id=\"t8r_186\">SAS </span><span class=\"S6B0D SBD5 S2\" id=\"t8s_186\">PV Senioriales Gestion Immobili\u00e8re </span><span class=\"S6B0E SBD5 S2\" id=\"t8t_186\">Globale (IG) </span><span class=\"S6B0F SBD5 S2\" id=\"t8u_186\">100 </span><span class=\"S6B10 SBD5 S2\" id=\"t8v_186\">100 </span><span class=\"S6B11 SBD5 S2\" id=\"t8w_186\">FRANCE </span><span class=\"S6CCA SBD5 S2\" id=\"t8x_186\">SAS </span><span class=\"S6CCB SBD5 S2\" id=\"t8y_186\">PV Senioriales Production </span><span class=\"S6CCC SBD5 S2\" id=\"t8z_186\">Globale (IG) </span><span class=\"S6CCD SBD5 S2\" id=\"t90_186\">100 </span><span class=\"S6CCE SBD5 S2\" id=\"t91_186\">100 </span><span class=\"S6CCF SBD5 S2\" id=\"t92_186\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_187\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_187\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_187\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_187\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_187\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_187\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_187\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_187\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_187\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_187\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_187\">SAS </span><span class=\"S69FE SBD5 S2\" id=\"ti_187\">PV Senioriales Promotion &amp; </span><span class=\"S6CD0 SBD5 S2\" id=\"tj_187\">Commercialisation </span><span class=\"S69FF SBD5 S2\" id=\"tk_187\">Globale (IG) </span><span class=\"S6A00 SBD5 S2\" id=\"tl_187\">100 </span><span class=\"S6A01 SBD5 S2\" id=\"tm_187\">100 </span><span class=\"S6A02 SBD5 S2\" id=\"tn_187\">FRANCE </span><span class=\"S6CD1 SBD5 S2\" id=\"to_187\">Ltd liability </span><span class=\"S6B12 SBD5 S2\" id=\"tp_187\">company </span><span class=\"S6B13 SBD5 S2\" id=\"tq_187\">PVCP China Company Limited </span><span class=\"S6CD2 SBD5 S2\" id=\"tr_187\">Globale (IG) </span><span class=\"S6CD3 SBD5 S2\" id=\"ts_187\">100 </span><span class=\"S6CD4 SBD5 S2\" id=\"tt_187\">100 </span><span class=\"S6CD5 SBD5 S2\" id=\"tu_187\">CHINE </span><span class=\"S17F6 SBD5 S2\" id=\"tv_187\">SARL </span><span class=\"S6A09 SBD5 S2\" id=\"tw_187\">PV-CP China Holding B.V. </span><span class=\"S6CD6 SBD5 S2\" id=\"tx_187\">Globale (IG) </span><span class=\"S6CD7 SBD5 S2\" id=\"ty_187\">100 </span><span class=\"S6CD8 SBD5 S2\" id=\"tz_187\">100 </span><span class=\"S4D3A SBD5 S2\" id=\"t10_187\">PAYS-BAS </span><span class=\"S18D5 SBD5 S2\" id=\"t11_187\">SAS </span><span class=\"S6A0E SBD5 S2\" id=\"t12_187\">PV-CP Immobilier Holding SAS </span><span class=\"S6A11 SBD5 S2\" id=\"t13_187\">Globale (IG) </span><span class=\"S6A12 SBD5 S2\" id=\"t14_187\">100 </span><span class=\"S6A13 SBD5 S2\" id=\"t15_187\">100 </span><span class=\"S6CD9 SBD5 S2\" id=\"t16_187\">FRANCE </span><span class=\"S5E70 SBD5 S2\" id=\"t17_187\">SCCV </span><span class=\"S6A15 SBD5 S2\" id=\"t18_187\">SCCV Les Senioriales de Fleury sur Orne </span><span class=\"S6CDA SBD5 S2\" id=\"t19_187\">Mise en </span><span class=\"S6CDB SBD5 S2\" id=\"t1a_187\">\u00e9quivalence (ME) </span><span class=\"S6CDC SBD5 S2\" id=\"t1b_187\">50 </span><span class=\"S6CDD SBD5 S2\" id=\"t1c_187\">50 </span><span class=\"S6CDE SBD5 S2\" id=\"t1d_187\">FRANCE </span><span class=\"S6A1C SBD5 S2\" id=\"t1e_187\">SCCV </span><span class=\"S6A20 SBD5 S2\" id=\"t1f_187\">SCCV Palaiseau RT </span><span class=\"S6CDF SBD5 S2\" id=\"t1g_187\">Mise en </span><span class=\"S6CE0 SBD5 S2\" id=\"t1h_187\">\u00e9quivalence (ME) </span><span class=\"S6CE1 SBD5 S2\" id=\"t1i_187\">50 </span><span class=\"S6CE2 SBD5 S2\" id=\"t1j_187\">50 </span><span class=\"S6CE3 SBD5 S2\" id=\"t1k_187\">FRANCE </span><span class=\"S14B9 SBD5 S2\" id=\"t1l_187\">SCCV </span><span class=\"S6CE4 SBD5 S2\" id=\"t1m_187\">SCCV Toulouse Ponts Jumeaux A1 </span><span class=\"S6CE5 SBD5 S2\" id=\"t1n_187\">Mise en </span><span class=\"S6CE6 SBD5 S2\" id=\"t1o_187\">\u00e9quivalence (ME) </span><span class=\"S6CE7 SBD5 S2\" id=\"t1p_187\">50 </span><span class=\"S6CE8 SBD5 S2\" id=\"t1q_187\">50 </span><span class=\"S6CE9 SBD5 S2\" id=\"t1r_187\">FRANCE </span><span class=\"SDD3 SBD5 S2\" id=\"t1s_187\">SCI </span><span class=\"S6CEA SBD5 S2\" id=\"t1t_187\">SCI Puget sur Argens </span><span class=\"S6CEB SBD5 S2\" id=\"t1u_187\">Mise en </span><span class=\"S6CEC SBD5 S2\" id=\"t1v_187\">\u00e9quivalence (ME) </span><span class=\"S6CED SBD5 S2\" id=\"t1w_187\">50 </span><span class=\"S6CEE SBD5 S2\" id=\"t1x_187\">- </span><span class=\"S6CEF SBD5 S2\" id=\"t1y_187\">FRANCE </span><span class=\"S5E93 SBD5 S2\" id=\"t1z_187\">SCCV </span><span class=\"S6CF0 SBD5 S2\" id=\"t20_187\">Senioriales Clermont Ferrand - Thibault Thevenot - RA </span><span class=\"S6CF1 SBD5 S2\" id=\"t21_187\">Mise en </span><span class=\"S6CF2 SBD5 S2\" id=\"t22_187\">\u00e9quivalence (ME) </span><span class=\"S6CF3 SBD5 S2\" id=\"t23_187\">50 </span><span class=\"S6CF4 SBD5 S2\" id=\"t24_187\">50 </span><span class=\"S6CF5 SBD5 S2\" id=\"t25_187\">FRANCE </span><span class=\"SF5E SBD5 S2\" id=\"t26_187\">SCCV </span><span class=\"S6B41 SBD5 S2\" id=\"t27_187\">Senioriales de Brest </span><span class=\"S6CF6 SBD5 S2\" id=\"t28_187\">Mise en </span><span class=\"S6CF7 SBD5 S2\" id=\"t29_187\">\u00e9quivalence (ME) </span><span class=\"S6CF8 SBD5 S2\" id=\"t2a_187\">50 </span><span class=\"S6CF9 SBD5 S2\" id=\"t2b_187\">50 </span><span class=\"S6CFA SBD5 S2\" id=\"t2c_187\">FRANCE </span><span class=\"S54DC SBD5 S2\" id=\"t2d_187\">SCCV </span><span class=\"S6CFB SBD5 S2\" id=\"t2e_187\">Senioriales de Gardanne </span><span class=\"S6CFC SBD5 S2\" id=\"t2f_187\">Mise en </span><span class=\"S6CFD SBD5 S2\" id=\"t2g_187\">\u00e9quivalence (ME) </span><span class=\"S6CFE SBD5 S2\" id=\"t2h_187\">50 </span><span class=\"S6CFF SBD5 S2\" id=\"t2i_187\">- </span><span class=\"S6D00 SBD5 S2\" id=\"t2j_187\">FRANCE </span><span class=\"S1390 SBD5 S2\" id=\"t2k_187\">SNC </span><span class=\"S6D01 SBD5 S2\" id=\"t2l_187\">Senioriales de Lorient </span><span class=\"S6D02 SBD5 S2\" id=\"t2m_187\">Mise en </span><span class=\"S6D03 SBD5 S2\" id=\"t2n_187\">\u00e9quivalence (ME) </span><span class=\"S6D04 SBD5 S2\" id=\"t2o_187\">50 </span><span class=\"S6D05 SBD5 S2\" id=\"t2p_187\">50 </span><span class=\"S6D06 SBD5 S2\" id=\"t2q_187\">FRANCE </span><span class=\"S6D07 SBD5 S2\" id=\"t2r_187\">SNC </span><span class=\"S6D08 SBD5 S2\" id=\"t2s_187\">Senioriales de Montbazon </span><span class=\"S6D09 SBD5 S2\" id=\"t2t_187\">Mise en </span><span class=\"S6D0A SBD5 S2\" id=\"t2u_187\">\u00e9quivalence (ME) </span><span class=\"S6D0B SBD5 S2\" id=\"t2v_187\">50 </span><span class=\"S6D0C SBD5 S2\" id=\"t2w_187\">50 </span><span class=\"S6D0D SBD5 S2\" id=\"t2x_187\">FRANCE </span><span class=\"S5D97 SBD5 S2\" id=\"t2y_187\">SCCV </span><span class=\"S6D0E SBD5 S2\" id=\"t2z_187\">Senioriales de Tours \u2013 Parc Grandmont </span><span class=\"S6D0F SBD5 S2\" id=\"t30_187\">Globale (IG) </span><span class=\"S6D10 SBD5 S2\" id=\"t31_187\">100 </span><span class=\"S6D11 SBD5 S2\" id=\"t32_187\">100 </span><span class=\"S6D12 SBD5 S2\" id=\"t33_187\">FRANCE </span><span class=\"S39AF SBD5 S2\" id=\"t34_187\">SNC </span><span class=\"S6D13 SBD5 S2\" id=\"t35_187\">Senioriales du Plessis-Tr\u00e9vise </span><span class=\"S6D14 SBD5 S2\" id=\"t36_187\">Globale (IG) </span><span class=\"S6D15 SBD5 S2\" id=\"t37_187\">100 </span><span class=\"S6D16 SBD5 S2\" id=\"t38_187\">100 </span><span class=\"S6D17 SBD5 S2\" id=\"t39_187\">FRANCE </span><span class=\"S4A46 SBD5 S2\" id=\"t3a_187\">SCCV </span><span class=\"S6D18 SBD5 S2\" id=\"t3b_187\">Senioriales du Tampon </span><span class=\"S6D19 SBD5 S2\" id=\"t3c_187\">Globale (IG) </span><span class=\"S6D1A SBD5 S2\" id=\"t3d_187\">100 </span><span class=\"S6D1B SBD5 S2\" id=\"t3e_187\">100 </span><span class=\"S6D1C SBD5 S2\" id=\"t3f_187\">FRANCE </span><span class=\"S6D1D SBD5 S2\" id=\"t3g_187\">SNC </span><span class=\"S6D1E SBD5 S2\" id=\"t3h_187\">Senioriales le Mans </span><span class=\"S6D1F SBD5 S2\" id=\"t3i_187\">Mise en </span><span class=\"S6D20 SBD5 S2\" id=\"t3j_187\">\u00e9quivalence (ME) </span><span class=\"S6D21 SBD5 S2\" id=\"t3k_187\">50 </span><span class=\"S6D22 SBD5 S2\" id=\"t3l_187\">50 </span><span class=\"S6D23 SBD5 S2\" id=\"t3m_187\">FRANCE </span><span class=\"SF16 SBD5 S2\" id=\"t3n_187\">SCCV </span><span class=\"S6B68 SBD5 S2\" id=\"t3o_187\">Senioriales NG AGDE </span><span class=\"S6D24 SBD5 S2\" id=\"t3p_187\">Mise en </span><span class=\"S6D25 SBD5 S2\" id=\"t3q_187\">\u00e9quivalence (ME) </span><span class=\"S6D26 SBD5 S2\" id=\"t3r_187\">50 </span><span class=\"S6D27 SBD5 S2\" id=\"t3s_187\">50 </span><span class=\"S6B6C SBD5 S2\" id=\"t3t_187\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t3u_187\">SNC </span><span class=\"S6A8A SBD5 S2\" id=\"t3v_187\">SNC Bois du Jariel </span><span class=\"S6A8B SBD5 S2\" id=\"t3w_187\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t3x_187\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t3y_187\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t3z_187\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t40_187\">SNC </span><span class=\"S6A8F SBD5 S2\" id=\"t41_187\">SNC L'\u00c9pinette </span><span class=\"S6A90 SBD5 S2\" id=\"t42_187\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t43_187\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t44_187\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t45_187\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t46_187\">SNC </span><span class=\"S749 SBD5 S2\" id=\"t47_187\">Sud-Ouest Cottages </span><span class=\"S56C6 SBD5 S2\" id=\"t48_187\">Globale (IG) </span><span class=\"S6B6D SBD5 S2\" id=\"t49_187\">100 </span><span class=\"S6A96 SBD5 S2\" id=\"t4a_187\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t4b_187\">FRANCE </span><span class=\"S5519 SBD5 S2\" id=\"t4c_187\">SNC </span><span class=\"S6B6E SBD5 S2\" id=\"t4d_187\">Sud-Ouest \u00c9quipements </span><span class=\"S6D28 SBD5 S2\" id=\"t4e_187\">Globale (IG) </span><span class=\"S6D29 SBD5 S2\" id=\"t4f_187\">100 </span><span class=\"S6B71 SBD5 S2\" id=\"t4g_187\">100 </span><span class=\"S6B72 SBD5 S2\" id=\"t4h_187\">FRANCE </span><span class=\"S6D2A SBD5 S2\" id=\"t4i_187\">SNC </span><span class=\"S6D2B SBD5 S2\" id=\"t4j_187\">Villages Nature </span><span class=\"S6D2C SBD6 S2\" id=\"t4k_187\">\u00ae </span><span class=\"S6D2D SBD5 S2\" id=\"t4l_187\">\u00c9quipements I </span><span class=\"S6D2E SBD5 S2\" id=\"t4m_187\">Globale (IG) </span><span class=\"S6D2F SBD5 S2\" id=\"t4n_187\">100 </span><span class=\"S6D30 SBD5 S2\" id=\"t4o_187\">50 </span><span class=\"S6D31 SBD5 S2\" id=\"t4p_187\">FRANCE </span><span class=\"S17CF SBD5 S2\" id=\"t4q_187\">SNC </span><span class=\"S6D32 SBD5 S2\" id=\"t4r_187\">Villages Nature </span><span class=\"S6D33 SBD6 S2\" id=\"t4s_187\">\u00ae </span><span class=\"S6D34 SBD5 S2\" id=\"t4t_187\">\u00c9quipements II </span><span class=\"S6D35 SBD5 S2\" id=\"t4u_187\">Globale (IG) </span><span class=\"S6D36 SBD5 S2\" id=\"t4v_187\">100 </span><span class=\"S6D37 SBD5 S2\" id=\"t4w_187\">50 </span><span class=\"S6D38 SBD5 S2\" id=\"t4x_187\">FRANCE </span><span class=\"SC18 SBD5 S2\" id=\"t4y_187\">SNC </span><span class=\"S6AA8 SBD5 S2\" id=\"t4z_187\">Villages Nature </span><span class=\"S6D39 SBD6 S2\" id=\"t50_187\">\u00ae </span><span class=\"S6D3A SBD5 S2\" id=\"t51_187\">H\u00e9bergements I </span><span class=\"S6D3B SBD5 S2\" id=\"t52_187\">Globale (IG) </span><span class=\"S6D3C SBD5 S2\" id=\"t53_187\">100 </span><span class=\"S6D3D SBD5 S2\" id=\"t54_187\">50 </span><span class=\"S6AAE SBD5 S2\" id=\"t55_187\">FRANCE </span><span class=\"S6AAF SBD5 S2\" id=\"t56_187\">SNC </span><span class=\"S6AB0 SBD5 S2\" id=\"t57_187\">Villages Nature </span><span class=\"S6D3E SBD6 S2\" id=\"t58_187\">\u00ae </span><span class=\"S6D3F SBD5 S2\" id=\"t59_187\">H\u00e9bergements II </span><span class=\"S6D40 SBD5 S2\" id=\"t5a_187\">Globale (IG) </span><span class=\"S6D41 SBD5 S2\" id=\"t5b_187\">100 </span><span class=\"S6D42 SBD5 S2\" id=\"t5c_187\">50 </span><span class=\"S6D43 SBD5 S2\" id=\"t5d_187\">FRANCE </span><span class=\"S6AB7 SBD5 S2\" id=\"t5e_187\">SARL </span><span class=\"S6AB8 SBD5 S2\" id=\"t5f_187\">Villages Nature </span><span class=\"S6D44 SBD6 S2\" id=\"t5g_187\">\u00ae </span><span class=\"S6D45 SBD5 S2\" id=\"t5h_187\">Management </span><span class=\"S6AB9 SBD5 S2\" id=\"t5i_187\">Globale (IG) </span><span class=\"S6D46 SBD5 S2\" id=\"t5j_187\">50 </span><span class=\"S6D47 SBD5 S2\" id=\"t5k_187\">50 </span><span class=\"S6ABC SBD5 S2\" id=\"t5l_187\">FRANCE </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30107": {
   "value": "<span class=\"S1F4E S2D2 S2DE S2\" id=\"t2d_172\">Sont consolid\u00e9s </span><span class=\"S62A2 S2D2 S2DE S2\" id=\"t2e_172\">: </span><span class=\"S62A3 S2D2 S2DE S2\" id=\"t2f_172\">par int\u00e9gration globale, toutes les soci\u00e9t\u00e9s dans lesquelles le </span><span class=\"S62A4 S2DB S2DE S2\" id=\"t2g_172\">E </span><span class=\"S62A5 S2D2 S2DE S2\" id=\"t2h_172\">Groupe exerce directement ou indirectement un contr\u00f4le exclusif </span><span class=\"S62A6 S2D2 S2DE S2\" id=\"t2i_172\">en droit </span><span class=\"S62A7 S2D2 S2DE S2\" id=\"t2j_172\">; </span><span class=\"S62BA S2D2 S2DE S2\" id=\"t33_172\">Les r\u00e9sultats des soci\u00e9t\u00e9s acquises au cours de la p\u00e9riode sont </span><span class=\"S62BB S2D2 S2DE S2\" id=\"t34_172\">consolid\u00e9s \u00e0 compter de la date \u00e0 laquelle le contr\u00f4le (exclusif ou </span><span class=\"S62BC S2D2 S2DE S2\" id=\"t35_172\">conjoint) ou l\u2019influence notable sont exerc\u00e9s. Les r\u00e9sultats des </span><span class=\"S62BD S2D2 S2DE S2\" id=\"t36_172\">soci\u00e9t\u00e9s c\u00e9d\u00e9es au cours de l\u2019exercice sont consolid\u00e9s jusqu\u2019\u00e0 la </span><span class=\"S1DAD S2D2 S2DE S2\" id=\"t37_172\">date de leur perte de contr\u00f4le ou d\u2019influence notable. </span><span class=\"S631B S62F5 S2\" id=\"t1f_173\">Engagement de rachat des participations </span><span class=\"S631C S62F5 S2\" id=\"t1g_173\">ne </span><span class=\"S631D S62F5 S2\" id=\"t1h_173\">donnant pas le contr\u00f4le </span><span class=\"S631E S2D2 S2DE S2\" id=\"t1i_173\">Lorsque le Groupe a consenti \u00e0 des actionnaires de ses filiales </span><span class=\"S631F S2D2 S2DE S2\" id=\"t1j_173\">consolid\u00e9es par int\u00e9gration globale des options d\u2019achat sur leurs </span><span class=\"S6320 S2D2 S2DE S2\" id=\"t1k_173\">participations, il anticipe cette acquisition compl\u00e9mentaire de </span><span class=\"S6321 S2D2 S2DE S2\" id=\"t1l_173\">titres. Ces engagements sont comptabilis\u00e9s en dettes financi\u00e8res </span><span class=\"S6322 S2D2 S2DE S2\" id=\"t1m_173\">pour leur valeur actualis\u00e9e du montant du rachat, avec, pour </span><span class=\"S6323 S2D2 S2DE S2\" id=\"t1n_173\">contrepartie, les participations ne donnant pas le contr\u00f4le et pour le </span><span class=\"S1139 S2D2 S2DE S2\" id=\"t1o_173\">solde, les capitaux propres. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30108": {
   "value": "<span class=\"S1F4E S2D2 S2DE S2\" id=\"t2d_172\">Sont consolid\u00e9s </span><span class=\"S62A2 S2D2 S2DE S2\" id=\"t2e_172\">: </span><span class=\"S62A8 S2D2 S2DE S2\" id=\"t2k_172\">par mise en \u00e9quivalence, les coentreprises (soci\u00e9t\u00e9s exploit\u00e9es en </span><span class=\"S62A9 S2DB S2DE S2\" id=\"t2l_172\">E </span><span class=\"S62AA S2D2 S2DE S2\" id=\"t2m_172\">commun dans le cadre d\u2019un contr\u00f4le conjoint), ainsi que les titres </span><span class=\"S62AB S2D2 S2DE S2\" id=\"t2n_172\">des soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou </span><span class=\"S62AC S2D2 S2DE S2\" id=\"t2o_172\">indirectement une influence notable sans toutefois exercer le </span><span class=\"S62AD S2D2 S2DE S2\" id=\"t2p_172\">contr\u00f4le. Cette influence est pr\u00e9sum\u00e9e lorsque le Groupe d\u00e9tient </span><span class=\"S62AE S2D2 S2DE S2\" id=\"t2q_172\">plus de 20 </span><span class=\"S62AF S2D2 S2DE S2\" id=\"t2r_172\">% des droits de vote. </span><span class=\"S62B0 S2D2 S2DE S2\" id=\"t2s_172\">La m\u00e9thode de la mise en \u00e9quivalence pr\u00e9voit que la participation </span><span class=\"S62B1 S2D2 S2DE S2\" id=\"t2t_172\">dans une entreprise associ\u00e9e ou une coentreprise soit initialement </span><span class=\"S62B2 S2D2 S2DE S2\" id=\"t2u_172\">comptabilis\u00e9e au co\u00fbt d\u2019acquisition, puis ajust\u00e9e ult\u00e9rieurement de </span><span class=\"S62B3 S2D2 S2DE S2\" id=\"t2v_172\">la part du groupe dans le r\u00e9sultat et les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S62B4 S2D2 S2DE S2\" id=\"t2w_172\">global de l\u2019entreprise associ\u00e9e ou de la coentreprise. </span><span class=\"S62B5 S2D2 S2DE S2\" id=\"t2x_172\">Les quotes-parts de r\u00e9sultat net de ces entit\u00e9s sont int\u00e9gr\u00e9es dans </span><span class=\"S62B6 S2D2 S2DE S2\" id=\"t2y_172\">le compte de r\u00e9sultat consolid\u00e9 du Groupe, sur une ligne sp\u00e9cifique </span><span class=\"S62B7 S2D2 S2DE S2\" id=\"t2z_172\">intitul\u00e9e \u00ab </span><span class=\"S62B8 S2D2 S2DE S2\" id=\"t30_172\">Quote-part dans les r\u00e9sultats des soci\u00e9t\u00e9s mises en </span><span class=\"S91E S2D2 S2DE S2\" id=\"t31_172\">\u00e9quivalence </span><span class=\"S62B9 S2D2 S2DE S2\" id=\"t32_172\">\u00bb. </span><span class=\"S62BA S2D2 S2DE S2\" id=\"t33_172\">Les r\u00e9sultats des soci\u00e9t\u00e9s acquises au cours de la p\u00e9riode sont </span><span class=\"S62BB S2D2 S2DE S2\" id=\"t34_172\">consolid\u00e9s \u00e0 compter de la date \u00e0 laquelle le contr\u00f4le (exclusif ou </span><span class=\"S62BC S2D2 S2DE S2\" id=\"t35_172\">conjoint) ou l\u2019influence notable sont exerc\u00e9s. Les r\u00e9sultats des </span><span class=\"S62BD S2D2 S2DE S2\" id=\"t36_172\">soci\u00e9t\u00e9s c\u00e9d\u00e9es au cours de l\u2019exercice sont consolid\u00e9s jusqu\u2019\u00e0 la </span><span class=\"S1DAD S2D2 S2DE S2\" id=\"t37_172\">date de leur perte de contr\u00f4le ou d\u2019influence notable. </span><span class=\"S6726 S625B S2\" id=\"t7_183\">Liste des principales entit\u00e9s consolid\u00e9es </span><span class=\"S6727 S625C S2\" id=\"t8_183\">Note </span><span class=\"S6728 S625C S2\" id=\"t9_183\">3 </span><span class=\"S68E6 S2D2 S2DE S2\" id=\"ta_183\">Au cours de l\u2019exercice 2022/2023, le Groupe a acquis les parts r\u00e9siduelles des entit\u00e9s du p\u00f4le Villages Nature </span><span class=\"S68E7 S2D5 S2DE S2\" id=\"tb_183\">\u00ae </span><span class=\"S68E8 S2D2 S2DE S2\" id=\"tc_183\">(d\u00e9tails de l\u2019op\u00e9ration expliqu\u00e9s </span><span class=\"SFD9 S2D2 S2DE S2\" id=\"td_183\">dans la note </span><span class=\"S68E9 S2D2 S2DE S2\" id=\"te_183\">2.3). </span><span class=\"S68EA SBD3 S2\" id=\"tf_183\">Forme </span><span class=\"SEFC SBD3 S2\" id=\"tg_183\">juridique </span><span class=\"S68EB SBD3 S2\" id=\"th_183\">Soci\u00e9t\u00e9s </span><span class=\"S68EC SBD3 S2\" id=\"ti_183\">M\u00e9thode de </span><span class=\"S68ED SBD3 S2\" id=\"tj_183\">consolidation </span><span class=\"S68EE S71F S2\" id=\"tk_183\">% d'int\u00e9r\u00eat </span><span class=\"S68EF S71F S2\" id=\"tl_183\">Cl\u00f4ture </span><span class=\"S68F0 S71F S2\" id=\"tm_183\">% d'int\u00e9r\u00eat </span><span class=\"S68F1 S71F S2\" id=\"tn_183\">Ouverture </span><span class=\"S68F2 SBD3 S2\" id=\"to_183\">Pays </span><span class=\"SD2A SBD3 S2\" id=\"tp_183\">Holding et entit\u00e9s \u00ab </span><span class=\"S68F3 SBD3 S2\" id=\"tq_183\">autres </span><span class=\"S68F4 SBD3 S2\" id=\"tr_183\">\u00bb </span><span class=\"S2F14 SBD5 S2\" id=\"ts_183\">SA </span><span class=\"S68F5 SBD5 S2\" id=\"tt_183\">Pierre </span><span class=\"S68F6 SBD5 S2\" id=\"tu_183\">et </span><span class=\"S68F7 SBD5 S2\" id=\"tv_183\">Vacances SA </span><span class=\"S68F8 SBD5 S2\" id=\"tw_183\">Globale (IG) </span><span class=\"S68F9 SBD5 S2\" id=\"tx_183\">100 </span><span class=\"S68FA SBD5 S2\" id=\"ty_183\">100 </span><span class=\"S68FB SBD5 S2\" id=\"tz_183\">FRANCE </span><span class=\"S2AAE SBD5 S2\" id=\"t10_183\">SAS </span><span class=\"S68FC SBD5 S2\" id=\"t11_183\">C.T.M. SAS </span><span class=\"S68FD SBD5 S2\" id=\"t12_183\">Globale (IG) </span><span class=\"S68FE SBD5 S2\" id=\"t13_183\">100 </span><span class=\"S68FF SBD5 S2\" id=\"t14_183\">100 </span><span class=\"S6900 SBD5 S2\" id=\"t15_183\">FRANCE </span><span class=\"SB52 SBD5 S2\" id=\"t16_183\">SASU </span><span class=\"S6901 SBD5 S2\" id=\"t17_183\">Curchase </span><span class=\"S6902 SBD5 S2\" id=\"t18_183\">Globale (IG) </span><span class=\"S6903 SBD5 S2\" id=\"t19_183\">100 </span><span class=\"S6904 SBD5 S2\" id=\"t1a_183\">100 </span><span class=\"S6905 SBD5 S2\" id=\"t1b_183\">FRANCE </span><span class=\"S1EBB SBD5 S2\" id=\"t1c_183\">GIE </span><span class=\"S6906 SBD5 S2\" id=\"t1d_183\">GIE PV-CP Service Holding </span><span class=\"S6907 SBD5 S2\" id=\"t1e_183\">Globale (IG) </span><span class=\"S6908 SBD5 S2\" id=\"t1f_183\">100 </span><span class=\"S6909 SBD5 S2\" id=\"t1g_183\">100 </span><span class=\"S690A SBD5 S2\" id=\"t1h_183\">FRANCE </span><span class=\"S690B SBD5 S2\" id=\"t1i_183\">GIE </span><span class=\"S690C SBD5 S2\" id=\"t1j_183\">GIE PV-CP Services </span><span class=\"S690D SBD5 S2\" id=\"t1k_183\">Globale (IG) </span><span class=\"S690E SBD5 S2\" id=\"t1l_183\">100 </span><span class=\"S690F SBD5 S2\" id=\"t1m_183\">100 </span><span class=\"S6910 SBD5 S2\" id=\"t1n_183\">FRANCE </span><span class=\"S1BF4 SBD5 S2\" id=\"t1o_183\">SAS </span><span class=\"S6911 SBD5 S2\" id=\"t1p_183\">GUEST\u2019UP </span><span class=\"S6912 SBD5 S2\" id=\"t1q_183\">Mise en </span><span class=\"S6913 SBD5 S2\" id=\"t1r_183\">\u00e9quivalence (ME) </span><span class=\"S6914 SBD5 S2\" id=\"t1s_183\">45 </span><span class=\"S6915 SBD5 S2\" id=\"t1t_183\">- </span><span class=\"S6916 SBD5 S2\" id=\"t1u_183\">FRANCE </span><span class=\"S1ADA SBD5 S2\" id=\"t1v_183\">SAS </span><span class=\"S6917 SBD5 S2\" id=\"t1w_183\">Pastel Asset Management </span><span class=\"S6918 SBD5 S2\" id=\"t1x_183\">Mise en </span><span class=\"S6919 SBD5 S2\" id=\"t1y_183\">\u00e9quivalence (ME) </span><span class=\"S691A SBD5 S2\" id=\"t1z_183\">15 </span><span class=\"S691B SBD5 S2\" id=\"t20_183\">- </span><span class=\"S691C SBD5 S2\" id=\"t21_183\">FRANCE </span><span class=\"S8E5 SBD5 S2\" id=\"t22_183\">SNC </span><span class=\"S691D SBD5 S2\" id=\"t23_183\">Pierre </span><span class=\"S691E SBD5 S2\" id=\"t24_183\">&amp; </span><span class=\"S691F SBD5 S2\" id=\"t25_183\">Vacances FI </span><span class=\"S6920 SBD5 S2\" id=\"t26_183\">Globale (IG) </span><span class=\"S6921 SBD5 S2\" id=\"t27_183\">100 </span><span class=\"S6922 SBD5 S2\" id=\"t28_183\">100 </span><span class=\"S6923 SBD5 S2\" id=\"t29_183\">FRANCE </span><span class=\"S494C SBD5 S2\" id=\"t2a_183\">SASU </span><span class=\"S6924 SBD5 S2\" id=\"t2b_183\">Pierre </span><span class=\"S6925 SBD5 S2\" id=\"t2c_183\">&amp; </span><span class=\"S6926 SBD5 S2\" id=\"t2d_183\">Vacances Investissement </span><span class=\"S6927 SBD5 S2\" id=\"t2e_183\">47 </span><span class=\"S6928 SBD5 S2\" id=\"t2f_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6929 SBD5 S2\" id=\"t2g_183\">- </span><span class=\"S692A SBD5 S2\" id=\"t2h_183\">100 </span><span class=\"S692B SBD5 S2\" id=\"t2i_183\">FRANCE </span><span class=\"S692C SBD5 S2\" id=\"t2j_183\">SASU </span><span class=\"S692D SBD5 S2\" id=\"t2k_183\">Pierre </span><span class=\"S692E SBD5 S2\" id=\"t2l_183\">&amp; </span><span class=\"S692F SBD5 S2\" id=\"t2m_183\">Vacances Investissement </span><span class=\"S6930 SBD5 S2\" id=\"t2n_183\">51 </span><span class=\"S6931 SBD5 S2\" id=\"t2o_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6932 SBD5 S2\" id=\"t2p_183\">- </span><span class=\"S6933 SBD5 S2\" id=\"t2q_183\">100 </span><span class=\"S6934 SBD5 S2\" id=\"t2r_183\">FRANCE </span><span class=\"S3A50 SBD5 S2\" id=\"t2s_183\">SARL </span><span class=\"S6935 SBD5 S2\" id=\"t2t_183\">Pierre </span><span class=\"S6936 SBD5 S2\" id=\"t2u_183\">&amp; </span><span class=\"S6937 SBD5 S2\" id=\"t2v_183\">Vacances Italia SRL </span><span class=\"S6938 SBD5 S2\" id=\"t2w_183\">Globale (IG) </span><span class=\"S6939 SBD5 S2\" id=\"t2x_183\">100 </span><span class=\"S693A SBD5 S2\" id=\"t2y_183\">100 </span><span class=\"S693B SBD5 S2\" id=\"t2z_183\">ITALIE </span><span class=\"S2ABF SBD5 S2\" id=\"t30_183\">SAS </span><span class=\"S693C SBD5 S2\" id=\"t31_183\">Pierre </span><span class=\"S693D SBD5 S2\" id=\"t32_183\">&amp; </span><span class=\"S693E SBD5 S2\" id=\"t33_183\">Vacances Marques SAS </span><span class=\"S693F SBD5 S2\" id=\"t34_183\">Globale (IG) </span><span class=\"S6940 SBD5 S2\" id=\"t35_183\">100 </span><span class=\"S6941 SBD5 S2\" id=\"t36_183\">100 </span><span class=\"S6942 SBD5 S2\" id=\"t37_183\">FRANCE </span><span class=\"S692 SBD5 S2\" id=\"t38_183\">SASU </span><span class=\"S6943 SBD5 S2\" id=\"t39_183\">Pierre </span><span class=\"S6944 SBD5 S2\" id=\"t3a_183\">&amp; </span><span class=\"S6945 SBD5 S2\" id=\"t3b_183\">Vacances Investissement </span><span class=\"S6946 SBD5 S2\" id=\"t3c_183\">55 </span><span class=\"S6947 SBD5 S2\" id=\"t3d_183\">Globale (IG) </span><span class=\"S6948 SBD5 S2\" id=\"t3e_183\">100 </span><span class=\"S6949 SBD5 S2\" id=\"t3f_183\">100 </span><span class=\"S694A SBD5 S2\" id=\"t3g_183\">FRANCE </span><span class=\"SE08 SBD5 S2\" id=\"t3h_183\">SASU </span><span class=\"S694B SBD5 S2\" id=\"t3i_183\">Pierre </span><span class=\"S694C SBD5 S2\" id=\"t3j_183\">&amp; </span><span class=\"S694D SBD5 S2\" id=\"t3k_183\">Vacances Investissement </span><span class=\"S694E SBD5 S2\" id=\"t3l_183\">56 </span><span class=\"SE0C SBD5 S2\" id=\"t3m_183\">Globale (IG) </span><span class=\"S694F SBD5 S2\" id=\"t3n_183\">100 </span><span class=\"S6950 SBD5 S2\" id=\"t3o_183\">100 </span><span class=\"S6951 SBD5 S2\" id=\"t3p_183\">FRANCE </span><span class=\"SD52 SBD5 S2\" id=\"t3q_183\">SARL </span><span class=\"S6952 SBD5 S2\" id=\"t3r_183\">Pierre </span><span class=\"S6953 SBD5 S2\" id=\"t3s_183\">&amp; </span><span class=\"S6954 SBD5 S2\" id=\"t3t_183\">Vacances Investissement </span><span class=\"S6955 SBD5 S2\" id=\"t3u_183\">61 </span><span class=\"S6956 SBD5 S2\" id=\"t3v_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6957 SBD5 S2\" id=\"t3w_183\">- </span><span class=\"S6958 SBD5 S2\" id=\"t3x_183\">100 </span><span class=\"S6959 SBD5 S2\" id=\"t3y_183\">FRANCE </span><span class=\"S1876 SBD5 S2\" id=\"t3z_183\">SAS </span><span class=\"S695A SBD5 S2\" id=\"t40_183\">Pierre </span><span class=\"S695B SBD5 S2\" id=\"t41_183\">&amp; </span><span class=\"S695C SBD5 S2\" id=\"t42_183\">Vacances Maroc </span><span class=\"S695D SBD5 S2\" id=\"t43_183\">Globale (IG) </span><span class=\"S695E SBD5 S2\" id=\"t44_183\">100 </span><span class=\"S695F SBD5 S2\" id=\"t45_183\">100 </span><span class=\"S6960 SBD5 S2\" id=\"t46_183\">MAROC </span><span class=\"S2814 SBD5 S2\" id=\"t47_183\">SAS </span><span class=\"S6961 SBD5 S2\" id=\"t48_183\">PV-CP China Holding SAS </span><span class=\"S6962 SBD5 S2\" id=\"t49_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6963 SBD5 S2\" id=\"t4a_183\">- </span><span class=\"S6964 SBD5 S2\" id=\"t4b_183\">100 </span><span class=\"S6965 SBD5 S2\" id=\"t4c_183\">FRANCE </span><span class=\"S3C0C SBD5 S2\" id=\"t4d_183\">SARL </span><span class=\"S6966 SBD5 S2\" id=\"t4e_183\">R\u00e9sidence City Srl </span><span class=\"S6967 SBD5 S2\" id=\"t4f_183\">Globale (IG) </span><span class=\"S6968 SBD5 S2\" id=\"t4g_183\">100 </span><span class=\"S6969 SBD5 S2\" id=\"t4h_183\">100 </span><span class=\"SEBE SBD5 S2\" id=\"t4i_183\">ITALIE </span><span class=\"S4F0F SBD3 S2\" id=\"t4j_183\">Center Parcs </span><span class=\"S2F2F SBD5 S2\" id=\"t4k_183\">SARL </span><span class=\"S696A SBD5 S2\" id=\"t4l_183\">Beheer Recreatiepark Zandvoort B.V. </span><span class=\"S696B SBD5 S2\" id=\"t4m_183\">Globale (IG) </span><span class=\"S696C SBD5 S2\" id=\"t4n_183\">100 </span><span class=\"S696D SBD5 S2\" id=\"t4o_183\">100 </span><span class=\"S696E SBD5 S2\" id=\"t4p_183\">PAYS-BAS </span><span class=\"S696F SBD5 S2\" id=\"t4q_183\">SA </span><span class=\"S6970 SBD5 S2\" id=\"t4r_183\">Center Parcs Ardennen </span><span class=\"S6971 SBD5 S2\" id=\"t4s_183\">Globale (IG) </span><span class=\"S6972 SBD5 S2\" id=\"t4t_183\">100 </span><span class=\"S6973 SBD5 S2\" id=\"t4u_183\">100 </span><span class=\"S6974 SBD5 S2\" id=\"t4v_183\">BELGIQUE </span><span class=\"S30CB SBD5 S2\" id=\"t4w_183\">SARL </span><span class=\"S6975 SBD5 S2\" id=\"t4x_183\">Center Parcs Bungalowpark Allg\u00e4u GmbH </span><span class=\"S6976 SBD5 S2\" id=\"t4y_183\">Globale (IG) </span><span class=\"S6977 SBD5 S2\" id=\"t4z_183\">100 </span><span class=\"S6978 SBD5 S2\" id=\"t50_183\">100 </span><span class=\"S6979 SBD5 S2\" id=\"t51_183\">ALLEMAGNE </span><span class=\"S1318 SBD5 S2\" id=\"t52_183\">SARL </span><span class=\"S697A SBD5 S2\" id=\"t53_183\">Center Parcs Bungalowpark Bispingen GmbH </span><span class=\"S697B SBD5 S2\" id=\"t54_183\">Globale (IG) </span><span class=\"S697C SBD5 S2\" id=\"t55_183\">100 </span><span class=\"S697D SBD5 S2\" id=\"t56_183\">100 </span><span class=\"S697E SBD5 S2\" id=\"t57_183\">ALLEMAGNE </span><span class=\"S5E50 SBD5 S2\" id=\"t58_183\">SARL </span><span class=\"S697F SBD5 S2\" id=\"t59_183\">Center Parcs Bungalowpark Bostalsee GmbH </span><span class=\"S6980 SBD5 S2\" id=\"t5a_183\">Globale (IG) </span><span class=\"S6981 SBD5 S2\" id=\"t5b_183\">100 </span><span class=\"S6982 SBD5 S2\" id=\"t5c_183\">100 </span><span class=\"S6983 SBD5 S2\" id=\"t5d_183\">ALLEMAGNE </span><span class=\"S1834 SBD5 S2\" id=\"t5e_183\">SARL </span><span class=\"S6984 SBD5 S2\" id=\"t5f_183\">Center Parcs Bungalowpark B\u00fctjadinger K\u00fcste GmbH </span><span class=\"S6985 SBD5 S2\" id=\"t5g_183\">Globale (IG) </span><span class=\"S6986 SBD5 S2\" id=\"t5h_183\">100 </span><span class=\"S6987 SBD5 S2\" id=\"t5i_183\">100 </span><span class=\"S6988 SBD5 S2\" id=\"t5j_183\">ALLEMAGNE </span><span class=\"S1E42 SBD5 S2\" id=\"t5k_183\">SARL </span><span class=\"S6989 SBD5 S2\" id=\"t5l_183\">Center Parcs Bungalowpark Heilbachse GmbH </span><span class=\"S698A SBD5 S2\" id=\"t5m_183\">Globale (IG) </span><span class=\"S698B SBD5 S2\" id=\"t5n_183\">100 </span><span class=\"S698C SBD5 S2\" id=\"t5o_183\">100 </span><span class=\"S698D SBD5 S2\" id=\"t5p_183\">ALLEMAGNE </span><span class=\"S5528 SBD5 S2\" id=\"t5q_183\">SARL </span><span class=\"S698E SBD5 S2\" id=\"t5r_183\">Center Parcs Bungalowpark Hochsauerland GmbH </span><span class=\"S698F SBD5 S2\" id=\"t5s_183\">Globale (IG) </span><span class=\"S6990 SBD5 S2\" id=\"t5t_183\">100 </span><span class=\"S6991 SBD5 S2\" id=\"t5u_183\">100 </span><span class=\"S6992 SBD5 S2\" id=\"t5v_183\">ALLEMAGNE </span><span class=\"S2C21 SBD5 S2\" id=\"t5w_183\">SARL </span><span class=\"S6993 SBD5 S2\" id=\"t5x_183\">Center Parcs Deutschland Kunden-Center GmbH </span><span class=\"S6994 SBD5 S2\" id=\"t5y_183\">Globale (IG) </span><span class=\"S6995 SBD5 S2\" id=\"t5z_183\">100 </span><span class=\"S6996 SBD5 S2\" id=\"t60_183\">100 </span><span class=\"S6997 SBD5 S2\" id=\"t61_183\">ALLEMAGNE </span><span class=\"S6998 SBD5 S2\" id=\"t62_183\">SARL </span><span class=\"S6999 SBD5 S2\" id=\"t63_183\">Center Parcs Development B.V. </span><span class=\"S699A SBD5 S2\" id=\"t64_183\">Globale (IG) </span><span class=\"S699B SBD5 S2\" id=\"t65_183\">100 </span><span class=\"S699C SBD5 S2\" id=\"t66_183\">100 </span><span class=\"S699D SBD5 S2\" id=\"t67_183\">PAYS-BAS </span><span class=\"S1C15 SBD5 S2\" id=\"t68_183\">SARL </span><span class=\"S699E SBD5 S2\" id=\"t69_183\">Center Parcs Entwickelungsgesellschaft Germany GmbH </span><span class=\"S699F SBD5 S2\" id=\"t6a_183\">Globale (IG) </span><span class=\"S69A0 SBD5 S2\" id=\"t6b_183\">100 </span><span class=\"S69A1 SBD5 S2\" id=\"t6c_183\">100 </span><span class=\"S69A2 SBD5 S2\" id=\"t6d_183\">ALLEMAGNE </span><span class=\"S26BC SBD5 S2\" id=\"t6e_183\">SA </span><span class=\"S69A3 SBD5 S2\" id=\"t6f_183\">Center Parcs Europe BE PE </span><span class=\"S69A4 SBD5 S2\" id=\"t6g_183\">Globale (IG) </span><span class=\"S69A5 SBD5 S2\" id=\"t6h_183\">100 </span><span class=\"S69A6 SBD5 S2\" id=\"t6i_183\">100 </span><span class=\"S69A7 SBD5 S2\" id=\"t6j_183\">BELGIQUE </span><span class=\"S69A8 SBD5 S2\" id=\"t6k_183\">SA </span><span class=\"S69A9 SBD5 S2\" id=\"t6l_183\">Center Parcs Europe NV </span><span class=\"S69AA SBD5 S2\" id=\"t6m_183\">Globale (IG) </span><span class=\"S69AB SBD5 S2\" id=\"t6n_183\">100 </span><span class=\"S69AC SBD5 S2\" id=\"t6o_183\">100 </span><span class=\"S69AD SBD5 S2\" id=\"t6p_183\">PAYS-BAS </span><span class=\"S45AE SBD5 S2\" id=\"t6q_183\">SARL </span><span class=\"S69AE SBD5 S2\" id=\"t6r_183\">Center Parcs Germany Holding B.V. </span><span class=\"S69AF SBD5 S2\" id=\"t6s_183\">Globale (IG) </span><span class=\"S69B0 SBD5 S2\" id=\"t6t_183\">100 </span><span class=\"S69B1 SBD5 S2\" id=\"t6u_183\">100 </span><span class=\"S69B2 SBD5 S2\" id=\"t6v_183\">PAYS-BAS </span><span class=\"S69B3 SBD5 S2\" id=\"t6w_183\">SAS </span><span class=\"S69B4 SBD5 S2\" id=\"t6x_183\">Center Parcs Holding Belgique SAS </span><span class=\"S69B5 SBD5 S2\" id=\"t6y_183\">Globale (IG) </span><span class=\"S69B6 SBD5 S2\" id=\"t6z_183\">100 </span><span class=\"S69B7 SBD5 S2\" id=\"t70_183\">100 </span><span class=\"S69B8 SBD5 S2\" id=\"t71_183\">FRANCE </span><span class=\"S5F0F SBD5 S2\" id=\"t72_183\">SARL </span><span class=\"S69B9 SBD5 S2\" id=\"t73_183\">Center Parcs Holding Bostalsee Unternehmergesellschaft </span><span class=\"S69BA SBD5 S2\" id=\"t74_183\">(Haftungsbeschrankt) </span><span class=\"S69BB SBD5 S2\" id=\"t75_183\">Globale (IG) </span><span class=\"S69BC SBD5 S2\" id=\"t76_183\">94 </span><span class=\"S69BD SBD5 S2\" id=\"t77_183\">94 </span><span class=\"S69BE SBD5 S2\" id=\"t78_183\">ALLEMAGNE </span><span class=\"SF83 SBD5 S2\" id=\"t79_183\">SARL </span><span class=\"S69BF SBD5 S2\" id=\"t7a_183\">Center Parcs Leisure Deutschland GmbH </span><span class=\"S69C0 SBD5 S2\" id=\"t7b_183\">Globale (IG) </span><span class=\"S69C1 SBD5 S2\" id=\"t7c_183\">100 </span><span class=\"S69C2 SBD5 S2\" id=\"t7d_183\">100 </span><span class=\"S69C3 SBD5 S2\" id=\"t7e_183\">ALLEMAGNE </span><span class=\"S2536 SBD5 S2\" id=\"t7f_183\">SARL </span><span class=\"S69C4 SBD5 S2\" id=\"t7g_183\">Center Parcs Medebach Beteiligungs GmbH </span><span class=\"S69C5 SBD5 S2\" id=\"t7h_183\">Globale (IG) </span><span class=\"S69C6 SBD5 S2\" id=\"t7i_183\">100 </span><span class=\"S69C7 SBD5 S2\" id=\"t7j_183\">100 </span><span class=\"S640A SBD5 S2\" id=\"t7k_183\">ALLEMAGNE </span><span class=\"S69C8 SBD5 S2\" id=\"t7l_183\">SA </span><span class=\"S69C9 SBD5 S2\" id=\"t7m_183\">Center Parcs Netherlands N.V. </span><span class=\"S69CA SBD5 S2\" id=\"t7n_183\">Globale (IG) </span><span class=\"S69CB SBD5 S2\" id=\"t7o_183\">100 </span><span class=\"S69CC SBD5 S2\" id=\"t7p_183\">100 </span><span class=\"S69CD SBD5 S2\" id=\"t7q_183\">PAYS-BAS </span><span class=\"S4493 SBD5 S2\" id=\"t7r_183\">SARL </span><span class=\"S69CE SBD5 S2\" id=\"t7s_183\">Center Parcs NL Holding B.V. </span><span class=\"S69CF SBD5 S2\" id=\"t7t_183\">Globale (IG) </span><span class=\"S69D0 SBD5 S2\" id=\"t7u_183\">100 </span><span class=\"S69D1 SBD5 S2\" id=\"t7v_183\">100 </span><span class=\"S69D2 SBD5 S2\" id=\"t7w_183\">PAYS-BAS </span><span class=\"SA10 SBD5 S2\" id=\"t7x_183\">SAS </span><span class=\"S69D3 SBD5 S2\" id=\"t7y_183\">CP Distribution </span><span class=\"S69D4 SBD5 S2\" id=\"t7z_183\">Globale (IG) </span><span class=\"S69D5 SBD5 S2\" id=\"t80_183\">100 </span><span class=\"S69D6 SBD5 S2\" id=\"t81_183\">100 </span><span class=\"S69D7 SBD5 S2\" id=\"t82_183\">FRANCE </span><span class=\"S298B SBD5 S2\" id=\"t83_183\">SAS </span><span class=\"S69D8 SBD5 S2\" id=\"t84_183\">CP Holding </span><span class=\"S69D9 SBD5 S2\" id=\"t85_183\">Globale (IG) </span><span class=\"S69DA SBD5 S2\" id=\"t86_183\">100 </span><span class=\"S69DB SBD5 S2\" id=\"t87_183\">100 </span><span class=\"S69DC SBD5 S2\" id=\"t88_183\">FRANCE </span><span class=\"S69DD SBD5 S2\" id=\"t89_183\">SARL </span><span class=\"S69DE SBD5 S2\" id=\"t8a_183\">CP Participations BV </span><span class=\"S69DF SBD5 S2\" id=\"t8b_183\">Globale (IG) </span><span class=\"S69E0 SBD5 S2\" id=\"t8c_183\">100 </span><span class=\"S69E1 SBD5 S2\" id=\"t8d_183\">100 </span><span class=\"S69E2 SBD5 S2\" id=\"t8e_183\">PAYS-BAS </span><span class=\"S69E3 SBD5 S2\" id=\"t8f_183\">SAS </span><span class=\"S69E4 SBD5 S2\" id=\"t8g_183\">CP Resorts Exploitation France </span><span class=\"S69E5 SBD5 S2\" id=\"t8h_183\">Globale (IG) </span><span class=\"S69E6 SBD5 S2\" id=\"t8i_183\">100 </span><span class=\"S69E7 SBD5 S2\" id=\"t8j_183\">100 </span><span class=\"S69E8 SBD5 S2\" id=\"t8k_183\">FRANCE </span><span class=\"S69E9 SBD5 S2\" id=\"t8l_183\">SARL </span><span class=\"S69EA SBD5 S2\" id=\"t8m_183\">CPN 2 B.V. </span><span class=\"S69EB SBD5 S2\" id=\"t8n_183\">Globale (IG) </span><span class=\"S69EC SBD5 S2\" id=\"t8o_183\">100 </span><span class=\"S69ED SBD5 S2\" id=\"t8p_183\">100 </span><span class=\"S69EE SBD5 S2\" id=\"t8q_183\">PAYS-BAS </span><span class=\"S69EF SBD5 S2\" id=\"t8r_183\">SA </span><span class=\"S69F0 SBD5 S2\" id=\"t8s_183\">CPSP Belgi\u00eb NV </span><span class=\"S69F1 SBD5 S2\" id=\"t8t_183\">Globale (IG) </span><span class=\"S1CEF SBD5 S2\" id=\"t8u_183\">100 </span><span class=\"S69F2 SBD5 S2\" id=\"t8v_183\">100 </span><span class=\"S69F3 SBD5 S2\" id=\"t8w_183\">BELGIQUE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_184\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_184\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_184\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_184\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_184\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_184\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_184\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_184\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_184\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_184\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_184\">SNC </span><span class=\"S69FE SBD5 S2\" id=\"ti_184\">Domaine du lac L'Ailette </span><span class=\"S69FF SBD5 S2\" id=\"tj_184\">Globale (IG) </span><span class=\"S6A00 SBD5 S2\" id=\"tk_184\">100 </span><span class=\"S6A01 SBD5 S2\" id=\"tl_184\">100 </span><span class=\"S6A02 SBD5 S2\" id=\"tm_184\">FRANCE </span><span class=\"S6A03 SBD5 S2\" id=\"tn_184\">SARL </span><span class=\"S6A04 SBD5 S2\" id=\"to_184\">Entwicklungsgesellschaft Ferienhauspark Bostalsee GmbH </span><span class=\"S6A05 SBD5 S2\" id=\"tp_184\">Globale (IG) </span><span class=\"S6A06 SBD5 S2\" id=\"tq_184\">90 </span><span class=\"S6A07 SBD5 S2\" id=\"tr_184\">90 </span><span class=\"S6A08 SBD5 S2\" id=\"ts_184\">ALLEMAGNE </span><span class=\"S17F6 SBD5 S2\" id=\"tt_184\">SA </span><span class=\"S6A09 SBD5 S2\" id=\"tu_184\">Fonci\u00e8re Loisirs Vielsalm </span><span class=\"S6A0A SBD5 S2\" id=\"tv_184\">Mise en </span><span class=\"S6A0B SBD5 S2\" id=\"tw_184\">\u00e9quivalence (ME) </span><span class=\"S6A0C SBD5 S2\" id=\"tx_184\">19,64 </span><span class=\"S6A0D SBD5 S2\" id=\"ty_184\">19,64 </span><span class=\"S4D3A SBD5 S2\" id=\"tz_184\">BELGIQUE </span><span class=\"S18D5 SBD5 S2\" id=\"t10_184\">SARL </span><span class=\"S6A0E SBD5 S2\" id=\"t11_184\">Group Pierre </span><span class=\"S6A0F SBD5 S2\" id=\"t12_184\">&amp; </span><span class=\"S6A10 SBD5 S2\" id=\"t13_184\">Vacances-Center Parcs Germany GmbH </span><span class=\"S6A11 SBD5 S2\" id=\"t14_184\">Globale (IG) </span><span class=\"S6A12 SBD5 S2\" id=\"t15_184\">100 </span><span class=\"S6A13 SBD5 S2\" id=\"t16_184\">100 </span><span class=\"S6A14 SBD5 S2\" id=\"t17_184\">ALLEMAGNE </span><span class=\"S1BDE SBD5 S2\" id=\"t18_184\">S. </span><span class=\"S5E70 SBD5 S2\" id=\"t19_184\">Commandite </span><span class=\"S6A15 SBD5 S2\" id=\"t1a_184\">Group Pierre </span><span class=\"S6A16 SBD5 S2\" id=\"t1b_184\">&amp; </span><span class=\"S6A17 SBD5 S2\" id=\"t1c_184\">Vacances-Center Parcs Service GmbH &amp; Co. KG </span><span class=\"S6A18 SBD5 S2\" id=\"t1d_184\">Globale (IG) </span><span class=\"S6A19 SBD5 S2\" id=\"t1e_184\">100 </span><span class=\"S6A1A SBD5 S2\" id=\"t1f_184\">100 </span><span class=\"S6A1B SBD5 S2\" id=\"t1g_184\">ALLEMAGNE </span><span class=\"S6A1C SBD5 S2\" id=\"t1h_184\">SARL </span><span class=\"S6A1D SBD5 S2\" id=\"t1i_184\">Groupe Pierre </span><span class=\"S6A1E SBD5 S2\" id=\"t1j_184\">&amp; </span><span class=\"S6A1F SBD5 S2\" id=\"t1k_184\">Vacances-Center Parcs </span><span class=\"S6A20 SBD5 S2\" id=\"t1l_184\">Verwaltungsgesellshaft GmbH </span><span class=\"S6A21 SBD5 S2\" id=\"t1m_184\">Globale (IG) </span><span class=\"S6A22 SBD5 S2\" id=\"t1n_184\">100 </span><span class=\"S6A23 SBD5 S2\" id=\"t1o_184\">100 </span><span class=\"S6A24 SBD5 S2\" id=\"t1p_184\">ALLEMAGNE </span><span class=\"S6A25 SBD5 S2\" id=\"t1q_184\">SARL </span><span class=\"S6A26 SBD5 S2\" id=\"t1r_184\">Multi-Resorts Holding B.V. </span><span class=\"S6A27 SBD5 S2\" id=\"t1s_184\">Globale (IG) </span><span class=\"S6A28 SBD5 S2\" id=\"t1t_184\">100 </span><span class=\"S6A29 SBD5 S2\" id=\"t1u_184\">100 </span><span class=\"S6A2A SBD5 S2\" id=\"t1v_184\">PAYS-BAS </span><span class=\"S4C71 SBD5 S2\" id=\"t1w_184\">SARL </span><span class=\"S6A2B SBD5 S2\" id=\"t1x_184\">Pierre </span><span class=\"S6A2C SBD5 S2\" id=\"t1y_184\">&amp; </span><span class=\"S6A2D SBD5 S2\" id=\"t1z_184\">Vacances-Center Parcs Immobilien GmbH </span><span class=\"S6A2E SBD5 S2\" id=\"t20_184\">Globale (IG) </span><span class=\"S6A2F SBD5 S2\" id=\"t21_184\">100 </span><span class=\"S6A30 SBD5 S2\" id=\"t22_184\">100 </span><span class=\"S6A31 SBD5 S2\" id=\"t23_184\">ALLEMAGNE </span><span class=\"S2B65 SBD5 S2\" id=\"t24_184\">SARL </span><span class=\"S6A32 SBD5 S2\" id=\"t25_184\">Pierre </span><span class=\"S6A33 SBD5 S2\" id=\"t26_184\">&amp; </span><span class=\"S6A34 SBD5 S2\" id=\"t27_184\">Vacances-Center Parcs Vastgoed B.V. </span><span class=\"S6A35 SBD5 S2\" id=\"t28_184\">Globale (IG) </span><span class=\"S6A36 SBD5 S2\" id=\"t29_184\">100 </span><span class=\"S6A37 SBD5 S2\" id=\"t2a_184\">100 </span><span class=\"S6A38 SBD5 S2\" id=\"t2b_184\">PAYS-BAS </span><span class=\"S2596 SBD5 S2\" id=\"t2c_184\">SARL </span><span class=\"S6A39 SBD5 S2\" id=\"t2d_184\">Pierre </span><span class=\"S6A3A SBD5 S2\" id=\"t2e_184\">&amp; </span><span class=\"S6A3B SBD5 S2\" id=\"t2f_184\">Vacances-Center Parcs Vastgoed Belg\u00efe </span><span class=\"S6A3C SBD5 S2\" id=\"t2g_184\">Globale (IG) </span><span class=\"S6A3D SBD5 S2\" id=\"t2h_184\">100 </span><span class=\"S6A3E SBD5 S2\" id=\"t2i_184\">100 </span><span class=\"S6A3F SBD5 S2\" id=\"t2j_184\">BELGIQUE </span><span class=\"S24FE SBD5 S2\" id=\"t2k_184\">SARL </span><span class=\"S6A40 SBD5 S2\" id=\"t2l_184\">Pierre </span><span class=\"S6A41 SBD5 S2\" id=\"t2m_184\">&amp; </span><span class=\"S6A42 SBD5 S2\" id=\"t2n_184\">Vacances-Center Parcs Suisse GmbH </span><span class=\"S6A43 SBD5 S2\" id=\"t2o_184\">Globale (IG) </span><span class=\"S6A44 SBD5 S2\" id=\"t2p_184\">100 </span><span class=\"S6A45 SBD5 S2\" id=\"t2q_184\">100 </span><span class=\"S6A46 SBD5 S2\" id=\"t2r_184\">SUISSE </span><span class=\"S6A47 SBD5 S2\" id=\"t2s_184\">SARL </span><span class=\"S6A48 SBD5 S2\" id=\"t2t_184\">Sunparks BV </span><span class=\"S6A49 SBD5 S2\" id=\"t2u_184\">Globale (IG) </span><span class=\"S6A4A SBD5 S2\" id=\"t2v_184\">100 </span><span class=\"S6A4B SBD5 S2\" id=\"t2w_184\">100 </span><span class=\"S6A4C SBD5 S2\" id=\"t2x_184\">PAYS-BAS </span><span class=\"S1F28 SBD5 S2\" id=\"t2y_184\">SA </span><span class=\"S6A4D SBD5 S2\" id=\"t2z_184\">Sunparks Leisure </span><span class=\"S6A4E SBD5 S2\" id=\"t30_184\">Globale (IG) </span><span class=\"S6A4F SBD5 S2\" id=\"t31_184\">100 </span><span class=\"S6A50 SBD5 S2\" id=\"t32_184\">100 </span><span class=\"S6A51 SBD5 S2\" id=\"t33_184\">BELGIQUE </span><span class=\"S19F6 SBD5 S2\" id=\"t34_184\">SAS </span><span class=\"S6A52 SBD5 S2\" id=\"t35_184\">Villages Nature Tourisme SAS </span><span class=\"S6A53 SBD5 S2\" id=\"t36_184\">Globale (IG) </span><span class=\"S6A54 SBD5 S2\" id=\"t37_184\">100 </span><span class=\"S6A55 SBD5 S2\" id=\"t38_184\">50 </span><span class=\"S6A56 SBD5 S2\" id=\"t39_184\">FRANCE </span><span class=\"S27F8 SBD3 S2\" id=\"t3a_184\">Pierre </span><span class=\"S6A57 SBD3 S2\" id=\"t3b_184\">&amp; </span><span class=\"S6A58 SBD3 S2\" id=\"t3c_184\">Vacances </span><span class=\"S25A8 SBD5 S2\" id=\"t3d_184\">SASU </span><span class=\"S6A59 SBD5 S2\" id=\"t3e_184\">ALP Agence </span><span class=\"S6A5A SBD5 S2\" id=\"t3f_184\">Globale (IG) </span><span class=\"S6A5B SBD5 S2\" id=\"t3g_184\">100 </span><span class=\"S6A5C SBD5 S2\" id=\"t3h_184\">100 </span><span class=\"S6A5D SBD5 S2\" id=\"t3i_184\">FRANCE </span><span class=\"S2FC SBD5 S2\" id=\"t3j_184\">SARL </span><span class=\"S6A5E SBD5 S2\" id=\"t3k_184\">Bonavista de Bonmont S.L. </span><span class=\"S6A5F SBD5 S2\" id=\"t3l_184\">Globale (IG) </span><span class=\"S6A60 SBD5 S2\" id=\"t3m_184\">100 </span><span class=\"S6A61 SBD5 S2\" id=\"t3n_184\">100 </span><span class=\"S6A62 SBD5 S2\" id=\"t3o_184\">ESPAGNE </span><span class=\"S1508 SBD5 S2\" id=\"t3p_184\">SARL </span><span class=\"S6A63 SBD5 S2\" id=\"t3q_184\">Clubhotel </span><span class=\"S6A64 SBD5 S2\" id=\"t3r_184\">Globale (IG) </span><span class=\"S6A65 SBD5 S2\" id=\"t3s_184\">100 </span><span class=\"S6A66 SBD5 S2\" id=\"t3t_184\">100 </span><span class=\"S6A67 SBD5 S2\" id=\"t3u_184\">FRANCE </span><span class=\"S6A68 SBD5 S2\" id=\"t3v_184\">SAS </span><span class=\"S6A69 SBD5 S2\" id=\"t3w_184\">Clubhotel Multivacances </span><span class=\"S6A6A SBD5 S2\" id=\"t3x_184\">Globale (IG) </span><span class=\"S6A6B SBD5 S2\" id=\"t3y_184\">100 </span><span class=\"S6A6C SBD5 S2\" id=\"t3z_184\">100 </span><span class=\"S6A6D SBD5 S2\" id=\"t40_184\">FRANCE </span><span class=\"S4A3B SBD5 S2\" id=\"t41_184\">SNC </span><span class=\"S6A6E SBD5 S2\" id=\"t42_184\">Commerces Patrimoine Cap Esterel </span><span class=\"S6A6F SBD5 S2\" id=\"t43_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A70 SBD5 S2\" id=\"t44_184\">- </span><span class=\"S6A71 SBD5 S2\" id=\"t45_184\">100 </span><span class=\"S6A72 SBD5 S2\" id=\"t46_184\">FRANCE </span><span class=\"S6A73 SBD5 S2\" id=\"t47_184\">SNC </span><span class=\"S6A74 SBD5 S2\" id=\"t48_184\">FILAO </span><span class=\"S6A75 SBD5 S2\" id=\"t49_184\">Globale (IG) </span><span class=\"S6A76 SBD5 S2\" id=\"t4a_184\">100 </span><span class=\"S6A77 SBD5 S2\" id=\"t4b_184\">100 </span><span class=\"S6A78 SBD5 S2\" id=\"t4c_184\">FRANCE </span><span class=\"S269D SBD5 S2\" id=\"t4d_184\">SA </span><span class=\"S6A79 SBD5 S2\" id=\"t4e_184\">Hoteli\u00e8re Haussmann SA </span><span class=\"S6A7A SBD5 S2\" id=\"t4f_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A7B SBD5 S2\" id=\"t4g_184\">- </span><span class=\"S6A7C SBD5 S2\" id=\"t4h_184\">100 </span><span class=\"S6A7D SBD5 S2\" id=\"t4i_184\">FRANCE </span><span class=\"S24C SBD5 S2\" id=\"t4j_184\">SARL </span><span class=\"S6A7E SBD5 S2\" id=\"t4k_184\">La Financi\u00e8re de Saint-Hubert </span><span class=\"S6A7F SBD5 S2\" id=\"t4l_184\">Mise en </span><span class=\"S6A80 SBD5 S2\" id=\"t4m_184\">\u00e9quivalence (ME) </span><span class=\"S6A81 SBD5 S2\" id=\"t4n_184\">55 </span><span class=\"S6A82 SBD5 S2\" id=\"t4o_184\">55 </span><span class=\"S6A83 SBD5 S2\" id=\"t4p_184\">FRANCE </span><span class=\"S6A84 SBD5 S2\" id=\"t4q_184\">SAS </span><span class=\"S6A85 SBD5 S2\" id=\"t4r_184\">La France du Nord au Sud </span><span class=\"S6A86 SBD5 S2\" id=\"t4s_184\">Globale (IG) </span><span class=\"S6A87 SBD5 S2\" id=\"t4t_184\">100 </span><span class=\"S6A88 SBD5 S2\" id=\"t4u_184\">100 </span><span class=\"S6A89 SBD5 S2\" id=\"t4v_184\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t4w_184\">SARL </span><span class=\"S6A8A SBD5 S2\" id=\"t4x_184\">maeva Gestion </span><span class=\"S6A8B SBD5 S2\" id=\"t4y_184\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t4z_184\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t50_184\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t51_184\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t52_184\">SAS </span><span class=\"S6A8F SBD5 S2\" id=\"t53_184\">maeva Holding SAS </span><span class=\"S6A90 SBD5 S2\" id=\"t54_184\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t55_184\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t56_184\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t57_184\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t58_184\">SAS </span><span class=\"S749 SBD5 S2\" id=\"t59_184\">Orion </span><span class=\"S6A94 SBD5 S2\" id=\"t5a_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A95 SBD5 S2\" id=\"t5b_184\">- </span><span class=\"S6A96 SBD5 S2\" id=\"t5c_184\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t5d_184\">FRANCE </span><span class=\"S1C07 SBD5 S2\" id=\"t5e_184\">SA </span><span class=\"S6A98 SBD5 S2\" id=\"t5f_184\">Orion Vacances SA </span><span class=\"S6A99 SBD5 S2\" id=\"t5g_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A9A SBD5 S2\" id=\"t5h_184\">- </span><span class=\"S6A9B SBD5 S2\" id=\"t5i_184\">100 </span><span class=\"S6A9C SBD5 S2\" id=\"t5j_184\">FRANCE </span><span class=\"S25E SBD5 S2\" id=\"t5k_184\">SAS </span><span class=\"S6A9D SBD5 S2\" id=\"t5l_184\">P&amp;V R\u00e9novation Tourisme </span><span class=\"S6A9E SBD5 S2\" id=\"t5m_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A9F SBD5 S2\" id=\"t5n_184\">- </span><span class=\"S6AA0 SBD5 S2\" id=\"t5o_184\">100 </span><span class=\"S6AA1 SBD5 S2\" id=\"t5p_184\">FRANCE </span><span class=\"S6AA2 SBD5 S2\" id=\"t5q_184\">SARL </span><span class=\"S6AA3 SBD5 S2\" id=\"t5r_184\">P&amp;V Sales &amp; Marketing UK Limited </span><span class=\"S6AA4 SBD5 S2\" id=\"t5s_184\">Globale (IG) </span><span class=\"S6AA5 SBD5 S2\" id=\"t5t_184\">100 </span><span class=\"S6AA6 SBD5 S2\" id=\"t5u_184\">100 </span><span class=\"S6AA7 SBD5 S2\" id=\"t5v_184\">ROYAUME UNI </span><span class=\"SC18 SBD5 S2\" id=\"t5w_184\">SAS </span><span class=\"S6AA8 SBD5 S2\" id=\"t5x_184\">Pierre </span><span class=\"S6AA9 SBD5 S2\" id=\"t5y_184\">&amp; </span><span class=\"S6AAA SBD5 S2\" id=\"t5z_184\">Vacances Esterel D\u00e9veloppemet </span><span class=\"S6AAB SBD5 S2\" id=\"t60_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AAC SBD5 S2\" id=\"t61_184\">- </span><span class=\"S6AAD SBD5 S2\" id=\"t62_184\">100 </span><span class=\"S6AAE SBD5 S2\" id=\"t63_184\">FRANCE </span><span class=\"S6AAF SBD5 S2\" id=\"t64_184\">SARL </span><span class=\"S6AB0 SBD5 S2\" id=\"t65_184\">Pierre </span><span class=\"S6AB1 SBD5 S2\" id=\"t66_184\">&amp; </span><span class=\"S6AB2 SBD5 S2\" id=\"t67_184\">Vacances maeva Distribution Espana S.L. </span><span class=\"S6AB3 SBD5 S2\" id=\"t68_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AB4 SBD5 S2\" id=\"t69_184\">- </span><span class=\"S6AB5 SBD5 S2\" id=\"t6a_184\">100 </span><span class=\"S6AB6 SBD5 S2\" id=\"t6b_184\">ESPAGNE </span><span class=\"S6AB7 SBD5 S2\" id=\"t6c_184\">SARL </span><span class=\"S6AB8 SBD5 S2\" id=\"t6d_184\">Cimes et neige Immobilier </span><span class=\"S6AB9 SBD5 S2\" id=\"t6e_184\">Globale (IG) </span><span class=\"S6ABA SBD5 S2\" id=\"t6f_184\">100 </span><span class=\"S6ABB SBD5 S2\" id=\"t6g_184\">0 </span><span class=\"S6ABC SBD5 S2\" id=\"t6h_184\">FRANCE </span><span class=\"S3CE9 SBD5 S2\" id=\"t6i_184\">SAS </span><span class=\"S6ABD SBD5 S2\" id=\"t6j_184\">PV Distribution </span><span class=\"S6ABE SBD5 S2\" id=\"t6k_184\">Globale (IG) </span><span class=\"S6ABF SBD5 S2\" id=\"t6l_184\">100 </span><span class=\"S6AC0 SBD5 S2\" id=\"t6m_184\">100 </span><span class=\"S6AC1 SBD5 S2\" id=\"t6n_184\">FRANCE </span><span class=\"S46E SBD5 S2\" id=\"t6o_184\">SAS </span><span class=\"S6AC2 SBD5 S2\" id=\"t6p_184\">PV Exploitation France </span><span class=\"S6AC3 SBD5 S2\" id=\"t6q_184\">Globale (IG) </span><span class=\"S6AC4 SBD5 S2\" id=\"t6r_184\">100 </span><span class=\"S6AC5 SBD5 S2\" id=\"t6s_184\">100 </span><span class=\"S6AC6 SBD5 S2\" id=\"t6t_184\">FRANCE </span><span class=\"S57E4 SBD5 S2\" id=\"t6u_184\">SAS </span><span class=\"S6AC7 SBD5 S2\" id=\"t6v_184\">PV Holding </span><span class=\"S6AC8 SBD5 S2\" id=\"t6w_184\">Globale (IG) </span><span class=\"S6AC9 SBD5 S2\" id=\"t6x_184\">100 </span><span class=\"S6ACA SBD5 S2\" id=\"t6y_184\">100 </span><span class=\"S6ACB SBD5 S2\" id=\"t6z_184\">FRANCE </span><span class=\"S183B SBD5 S2\" id=\"t70_184\">SAS </span><span class=\"S6ACC SBD5 S2\" id=\"t71_184\">PV-CP Gestion Exploitation </span><span class=\"S6ACD SBD5 S2\" id=\"t72_184\">Globale (IG) </span><span class=\"S6ACE SBD5 S2\" id=\"t73_184\">100 </span><span class=\"S6ACF SBD5 S2\" id=\"t74_184\">100 </span><span class=\"S6AD0 SBD5 S2\" id=\"t75_184\">FRANCE </span><span class=\"S100A SBD5 S2\" id=\"t76_184\">SARL </span><span class=\"S6AD1 SBD5 S2\" id=\"t77_184\">La Cime de Thorens </span><span class=\"S6AD2 SBD5 S2\" id=\"t78_184\">Globale (IG) </span><span class=\"S6AD3 SBD5 S2\" id=\"t79_184\">100 </span><span class=\"S6AD4 SBD5 S2\" id=\"t7a_184\">0 </span><span class=\"S1F1A SBD5 S2\" id=\"t7b_184\">FRANCE </span><span class=\"S2A35 SBD5 S2\" id=\"t7c_184\">SAS </span><span class=\"S6AD5 SBD5 S2\" id=\"t7d_184\">SAS R\u00e9sidences MGM </span><span class=\"S6AD6 SBD5 S2\" id=\"t7e_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AD7 SBD5 S2\" id=\"t7f_184\">- </span><span class=\"S6AD8 SBD5 S2\" id=\"t7g_184\">100 </span><span class=\"S6AD9 SBD5 S2\" id=\"t7h_184\">FRANCE </span><span class=\"S53BB SBD5 S2\" id=\"t7i_184\">SARL </span><span class=\"S6ADA SBD5 S2\" id=\"t7j_184\">SGRT </span><span class=\"S36B7 SBD5 S2\" id=\"t7k_184\">Globale (IG) </span><span class=\"S6ADB SBD5 S2\" id=\"t7l_184\">100 </span><span class=\"S6ADC SBD5 S2\" id=\"t7m_184\">100 </span><span class=\"S4AB SBD5 S2\" id=\"t7n_184\">FRANCE </span><span class=\"S6ADD SBD5 S2\" id=\"t7o_184\">SNC </span><span class=\"S6ADE SBD5 S2\" id=\"t7p_184\">SNC Soci\u00e9t\u00e9 Hoteli\u00e8re de la Plage du Helleux </span><span class=\"S6ADF SBD5 S2\" id=\"t7q_184\">Globale (IG) </span><span class=\"S6AE0 SBD5 S2\" id=\"t7r_184\">100 </span><span class=\"S6AE1 SBD5 S2\" id=\"t7s_184\">100 </span><span class=\"S6AE2 SBD5 S2\" id=\"t7t_184\">FRANCE </span><span class=\"S1D9E SBD5 S2\" id=\"t7u_184\">SNC </span><span class=\"S6AE3 SBD5 S2\" id=\"t7v_184\">SNC Soci\u00e9t\u00e9 Hoteli\u00e8re de l'Anse \u00e0 la Barque </span><span class=\"S6AE4 SBD5 S2\" id=\"t7w_184\">Globale (IG) </span><span class=\"S6AE5 SBD5 S2\" id=\"t7x_184\">100 </span><span class=\"S6AE6 SBD5 S2\" id=\"t7y_184\">100 </span><span class=\"S6AE7 SBD5 S2\" id=\"t7z_184\">FRANCE </span><span class=\"S482 SBD5 S2\" id=\"t80_184\">SARL </span><span class=\"S6AE8 SBD5 S2\" id=\"t81_184\">Sociedad de Explotacion Turistica Orion S.L. </span><span class=\"S6AE9 SBD5 S2\" id=\"t82_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AEA SBD5 S2\" id=\"t83_184\">- </span><span class=\"S6AEB SBD5 S2\" id=\"t84_184\">100 </span><span class=\"S6AEC SBD5 S2\" id=\"t85_184\">ESPAGNE </span><span class=\"S6AED SBD5 S2\" id=\"t86_184\">SARL </span><span class=\"S152E SBD5 S2\" id=\"t87_184\">Sociedad de Explotacion Turistica Pierre </span><span class=\"S6AEE SBD5 S2\" id=\"t88_184\">&amp; </span><span class=\"S1532 SBD5 S2\" id=\"t89_184\">Vacances </span><span class=\"S6AEF SBD5 S2\" id=\"t8a_184\">Espana </span><span class=\"S6AF0 SBD5 S2\" id=\"t8b_184\">S.L. </span><span class=\"S6AF1 SBD5 S2\" id=\"t8c_184\">Globale (IG) </span><span class=\"S6AF2 SBD5 S2\" id=\"t8d_184\">100 </span><span class=\"S6AF3 SBD5 S2\" id=\"t8e_184\">100 </span><span class=\"S6AF4 SBD5 S2\" id=\"t8f_184\">ESPAGNE </span><span class=\"S827 SBD5 S2\" id=\"t8g_184\">SAS </span><span class=\"S6AF5 SBD5 S2\" id=\"t8h_184\">Soci\u00e9t\u00e9 d'exploitation touristique Pierre </span><span class=\"S6AF6 SBD5 S2\" id=\"t8i_184\">&amp; </span><span class=\"S6AF7 SBD5 S2\" id=\"t8j_184\">Vacances </span><span class=\"S6AF8 SBD5 S2\" id=\"t8k_184\">Guadeloupe </span><span class=\"S6AF9 SBD5 S2\" id=\"t8l_184\">Globale (IG) </span><span class=\"S6AFA SBD5 S2\" id=\"t8m_184\">100 </span><span class=\"S6AFB SBD5 S2\" id=\"t8n_184\">100 </span><span class=\"S6AFC SBD5 S2\" id=\"t8o_184\">FRANCE </span><span class=\"S6AFD SBD5 S2\" id=\"t8p_184\">SAS </span><span class=\"S6AFE SBD5 S2\" id=\"t8q_184\">Soci\u00e9t\u00e9 d'exploitation touristique Pierre </span><span class=\"S6AFF SBD5 S2\" id=\"t8r_184\">&amp; </span><span class=\"S6B00 SBD5 S2\" id=\"t8s_184\">Vacances </span><span class=\"S6B01 SBD5 S2\" id=\"t8t_184\">Martinique </span><span class=\"S6B02 SBD5 S2\" id=\"t8u_184\">Globale (IG) </span><span class=\"S6B03 SBD5 S2\" id=\"t8v_184\">100 </span><span class=\"S6B04 SBD5 S2\" id=\"t8w_184\">100 </span><span class=\"S6B05 SBD5 S2\" id=\"t8x_184\">FRANCE </span><span class=\"S6B06 SBD5 S2\" id=\"t8y_184\">SNC </span><span class=\"S6B07 SBD5 S2\" id=\"t8z_184\">Soci\u00e9t\u00e9 d\u2019investissements de Cap Esterel -SICE </span><span class=\"S6B08 SBD5 S2\" id=\"t90_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B09 SBD5 S2\" id=\"t91_184\">- </span><span class=\"S6B0A SBD5 S2\" id=\"t92_184\">100 </span><span class=\"S6B0B SBD5 S2\" id=\"t93_184\">FRANCE </span><span class=\"S6B0C SBD5 S2\" id=\"t94_184\">SA </span><span class=\"S6B0D SBD5 S2\" id=\"t95_184\">Sogire </span><span class=\"S6B0E SBD5 S2\" id=\"t96_184\">Globale (IG) </span><span class=\"S6B0F SBD5 S2\" id=\"t97_184\">100 </span><span class=\"S6B10 SBD5 S2\" id=\"t98_184\">100 </span><span class=\"S6B11 SBD5 S2\" id=\"t99_184\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_185\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_185\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_185\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_185\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_185\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_185\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_185\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_185\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_185\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_185\">Pays </span><span class=\"S66F SBD3 S2\" id=\"th_185\">Adagio </span><span class=\"S6B12 SBD5 S2\" id=\"ti_185\">SARL </span><span class=\"S6B13 SBD5 S2\" id=\"tj_185\">Adagio Deutschland GmbH </span><span class=\"S6B14 SBD5 S2\" id=\"tk_185\">Mise en </span><span class=\"S6B15 SBD5 S2\" id=\"tl_185\">\u00e9quivalence (ME) </span><span class=\"S6B16 SBD5 S2\" id=\"tm_185\">50 </span><span class=\"S6B17 SBD5 S2\" id=\"tn_185\">50 </span><span class=\"S6B18 SBD5 S2\" id=\"to_185\">ALLEMAGNE </span><span class=\"S222 SBD5 S2\" id=\"tp_185\">SNC </span><span class=\"S6B19 SBD5 S2\" id=\"tq_185\">Adagio Formations &amp; Prestations de Services </span><span class=\"S6B1A SBD5 S2\" id=\"tr_185\">Mise en </span><span class=\"S6B1B SBD5 S2\" id=\"ts_185\">\u00e9quivalence (ME) </span><span class=\"S6B1C SBD5 S2\" id=\"tt_185\">50 </span><span class=\"S6B1D SBD5 S2\" id=\"tu_185\">50 </span><span class=\"S6B1E SBD5 S2\" id=\"tv_185\">FRANCE </span><span class=\"S6B1F SBD5 S2\" id=\"tw_185\">SARL </span><span class=\"S6B20 SBD5 S2\" id=\"tx_185\">Adagio Hotels UK Limited </span><span class=\"S6B21 SBD5 S2\" id=\"ty_185\">Mise en </span><span class=\"S6B22 SBD5 S2\" id=\"tz_185\">\u00e9quivalence (ME) </span><span class=\"S6B23 SBD5 S2\" id=\"t10_185\">50 </span><span class=\"S6B24 SBD5 S2\" id=\"t11_185\">50 </span><span class=\"S6B25 SBD5 S2\" id=\"t12_185\">ROYAUME UNI </span><span class=\"S1800 SBD5 S2\" id=\"t13_185\">SARL </span><span class=\"S6B26 SBD5 S2\" id=\"t14_185\">Adagio Italia SRL </span><span class=\"S6B27 SBD5 S2\" id=\"t15_185\">Mise en </span><span class=\"S6B28 SBD5 S2\" id=\"t16_185\">\u00e9quivalence (ME) </span><span class=\"S6B29 SBD5 S2\" id=\"t17_185\">50 </span><span class=\"S6B2A SBD5 S2\" id=\"t18_185\">50 </span><span class=\"S6B2B SBD5 S2\" id=\"t19_185\">ITALIE </span><span class=\"SFE2 SBD5 S2\" id=\"t1a_185\">SAS </span><span class=\"S6B2C SBD5 S2\" id=\"t1b_185\">Adagio SAS </span><span class=\"S6B2D SBD5 S2\" id=\"t1c_185\">Mise en </span><span class=\"S6B2E SBD5 S2\" id=\"t1d_185\">\u00e9quivalence (ME) </span><span class=\"S6B2F SBD5 S2\" id=\"t1e_185\">50 </span><span class=\"S6B30 SBD5 S2\" id=\"t1f_185\">50 </span><span class=\"S6B31 SBD5 S2\" id=\"t1g_185\">FRANCE </span><span class=\"S2035 SBD5 S2\" id=\"t1h_185\">SAS </span><span class=\"S6B32 SBD5 S2\" id=\"t1i_185\">City Holding </span><span class=\"S6B33 SBD5 S2\" id=\"t1j_185\">Globale (IG) </span><span class=\"S6B34 SBD5 S2\" id=\"t1k_185\">100 </span><span class=\"S6B35 SBD5 S2\" id=\"t1l_185\">100 </span><span class=\"S6B36 SBD5 S2\" id=\"t1m_185\">FRANCE </span><span class=\"S30E5 SBD5 S2\" id=\"t1n_185\">SARL </span><span class=\"S6B37 SBD5 S2\" id=\"t1o_185\">New City Aparthotels Betriebs GmbH </span><span class=\"S6B38 SBD5 S2\" id=\"t1p_185\">Mise en </span><span class=\"S6B39 SBD5 S2\" id=\"t1q_185\">\u00e9quivalence (ME) </span><span class=\"S6B3A SBD5 S2\" id=\"t1r_185\">50 </span><span class=\"S6B3B SBD5 S2\" id=\"t1s_185\">50 </span><span class=\"S6B3C SBD5 S2\" id=\"t1t_185\">AUTRICHE </span><span class=\"S6A47 SBD5 S2\" id=\"t1u_185\">SARL </span><span class=\"S6A48 SBD5 S2\" id=\"t1v_185\">New City Suisse SARL </span><span class=\"S6B3D SBD5 S2\" id=\"t1w_185\">Mise en </span><span class=\"S6B3E SBD5 S2\" id=\"t1x_185\">\u00e9quivalence (ME) </span><span class=\"S6B3F SBD5 S2\" id=\"t1y_185\">50 </span><span class=\"S6B40 SBD5 S2\" id=\"t1z_185\">50 </span><span class=\"S47D8 SBD5 S2\" id=\"t20_185\">SUISSE </span><span class=\"SF5E SBD5 S2\" id=\"t21_185\">SA </span><span class=\"S6B41 SBD5 S2\" id=\"t22_185\">PV Exploitation Belgique </span><span class=\"S6B42 SBD5 S2\" id=\"t23_185\">Globale (IG) </span><span class=\"S6B43 SBD5 S2\" id=\"t24_185\">100 </span><span class=\"S6B44 SBD5 S2\" id=\"t25_185\">100 </span><span class=\"S6B45 SBD5 S2\" id=\"t26_185\">BELGIQUE </span><span class=\"S2B7A SBD5 S2\" id=\"t27_185\">SAS </span><span class=\"S6B46 SBD5 S2\" id=\"t28_185\">PV-CP City </span><span class=\"S6B47 SBD5 S2\" id=\"t29_185\">Globale (IG) </span><span class=\"S4C40 SBD5 S2\" id=\"t2a_185\">100 </span><span class=\"S6B48 SBD5 S2\" id=\"t2b_185\">100 </span><span class=\"S6B49 SBD5 S2\" id=\"t2c_185\">FRANCE </span><span class=\"S27F8 SBD3 S2\" id=\"t2d_185\">Direction des Grands Projets et Senioriales </span><span class=\"S54E3 SBD5 S2\" id=\"t2e_185\">SNC </span><span class=\"S6B4A SBD5 S2\" id=\"t2f_185\">Ailette \u00c9quipements </span><span class=\"S6B4B SBD5 S2\" id=\"t2g_185\">Globale (IG) </span><span class=\"S6B4C SBD5 S2\" id=\"t2h_185\">100 </span><span class=\"S6B4D SBD5 S2\" id=\"t2i_185\">100 </span><span class=\"S6B4E SBD5 S2\" id=\"t2j_185\">FRANCE </span><span class=\"S1311 SBD5 S2\" id=\"t2k_185\">SNC </span><span class=\"S6B4F SBD5 S2\" id=\"t2l_185\">Aime La Plagne Am\u00e9nagement </span><span class=\"S6B50 SBD5 S2\" id=\"t2m_185\">Globale (IG) </span><span class=\"S6B51 SBD5 S2\" id=\"t2n_185\">100 </span><span class=\"S6B52 SBD5 S2\" id=\"t2o_185\">100 </span><span class=\"S6B53 SBD5 S2\" id=\"t2p_185\">FRANCE </span><span class=\"S1508 SBD5 S2\" id=\"t2q_185\">SNC </span><span class=\"S6A63 SBD5 S2\" id=\"t2r_185\">Aime La Plagne Loisirs </span><span class=\"S6A64 SBD5 S2\" id=\"t2s_185\">Globale (IG) </span><span class=\"S6A65 SBD5 S2\" id=\"t2t_185\">100 </span><span class=\"S6A66 SBD5 S2\" id=\"t2u_185\">100 </span><span class=\"S6A67 SBD5 S2\" id=\"t2v_185\">FRANCE </span><span class=\"S6A68 SBD5 S2\" id=\"t2w_185\">SNC </span><span class=\"S6A69 SBD5 S2\" id=\"t2x_185\">Avoriaz Crozats loisirs </span><span class=\"S6A6A SBD5 S2\" id=\"t2y_185\">Globale (IG) </span><span class=\"S6A6B SBD5 S2\" id=\"t2z_185\">100 </span><span class=\"S6A6C SBD5 S2\" id=\"t30_185\">100 </span><span class=\"S6A6D SBD5 S2\" id=\"t31_185\">FRANCE </span><span class=\"S4A3B SBD5 S2\" id=\"t32_185\">SNC </span><span class=\"S6A6E SBD5 S2\" id=\"t33_185\">Avoriaz Hermine Loisirs </span><span class=\"S6B54 SBD5 S2\" id=\"t34_185\">Globale (IG) </span><span class=\"S6B55 SBD5 S2\" id=\"t35_185\">100 </span><span class=\"S6A71 SBD5 S2\" id=\"t36_185\">100 </span><span class=\"S6A72 SBD5 S2\" id=\"t37_185\">FRANCE </span><span class=\"S1C01 SBD5 S2\" id=\"t38_185\">SNC </span><span class=\"S6B56 SBD5 S2\" id=\"t39_185\">Avoriaz T\u00e9l\u00e9ph\u00e9rique </span><span class=\"S6B57 SBD5 S2\" id=\"t3a_185\">Globale (IG) </span><span class=\"S6B58 SBD5 S2\" id=\"t3b_185\">100 </span><span class=\"S6B59 SBD5 S2\" id=\"t3c_185\">100 </span><span class=\"S6B5A SBD5 S2\" id=\"t3d_185\">FRANCE </span><span class=\"S6B5B SBD5 S2\" id=\"t3e_185\">Ltd liability </span><span class=\"S6B5C SBD5 S2\" id=\"t3f_185\">company </span><span class=\"S6B5D SBD5 S2\" id=\"t3g_185\">Beau Village Tourism Development Company Limited </span><span class=\"S6B5E SBD5 S2\" id=\"t3h_185\">Mise en </span><span class=\"S6B5F SBD5 S2\" id=\"t3i_185\">\u00e9quivalence (ME) </span><span class=\"S6B60 SBD5 S2\" id=\"t3j_185\">44 </span><span class=\"S6B61 SBD5 S2\" id=\"t3k_185\">44 </span><span class=\"S6B62 SBD5 S2\" id=\"t3l_185\">CHINE </span><span class=\"S2CED SBD5 S2\" id=\"t3m_185\">SNC </span><span class=\"S6B63 SBD5 S2\" id=\"t3n_185\">Belle Dune Clairiere </span><span class=\"S6B64 SBD5 S2\" id=\"t3o_185\">Globale (IG) </span><span class=\"S6B65 SBD5 S2\" id=\"t3p_185\">100 </span><span class=\"S6B66 SBD5 S2\" id=\"t3q_185\">100 </span><span class=\"S6B67 SBD5 S2\" id=\"t3r_185\">FRANCE </span><span class=\"SF16 SBD5 S2\" id=\"t3s_185\">SNC </span><span class=\"S6B68 SBD5 S2\" id=\"t3t_185\">Biarritz Loisirs </span><span class=\"S6B69 SBD5 S2\" id=\"t3u_185\">Globale (IG) </span><span class=\"S6B6A SBD5 S2\" id=\"t3v_185\">100 </span><span class=\"S6B6B SBD5 S2\" id=\"t3w_185\">100 </span><span class=\"S6B6C SBD5 S2\" id=\"t3x_185\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t3y_185\">SNC </span><span class=\"S6A8A SBD5 S2\" id=\"t3z_185\">Bois de la Mothe Chandenier Fonci\u00e8re </span><span class=\"S6A8B SBD5 S2\" id=\"t40_185\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t41_185\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t42_185\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t43_185\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t44_185\">SNC </span><span class=\"S6A8F SBD5 S2\" id=\"t45_185\">Bois des Harcholins Fonci\u00e8re </span><span class=\"S6A90 SBD5 S2\" id=\"t46_185\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t47_185\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t48_185\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t49_185\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t4a_185\">SNC </span><span class=\"S749 SBD5 S2\" id=\"t4b_185\">Bois Francs H\u00e9bergements </span><span class=\"S56C6 SBD5 S2\" id=\"t4c_185\">Globale (IG) </span><span class=\"S6B6D SBD5 S2\" id=\"t4d_185\">100 </span><span class=\"S6A96 SBD5 S2\" id=\"t4e_185\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t4f_185\">FRANCE </span><span class=\"S5519 SBD5 S2\" id=\"t4g_185\">SNC </span><span class=\"S6B6E SBD5 S2\" id=\"t4h_185\">Bois Francs R\u00e9novation II </span><span class=\"S6B6F SBD5 S2\" id=\"t4i_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B70 SBD5 S2\" id=\"t4j_185\">- </span><span class=\"S6B71 SBD5 S2\" id=\"t4k_185\">100 </span><span class=\"S6B72 SBD5 S2\" id=\"t4l_185\">FRANCE </span><span class=\"S2D08 SBD5 S2\" id=\"t4m_185\">SNC </span><span class=\"S6B73 SBD5 S2\" id=\"t4n_185\">Caen Meslin Loisirs </span><span class=\"S6B74 SBD5 S2\" id=\"t4o_185\">Mise en </span><span class=\"S6B75 SBD5 S2\" id=\"t4p_185\">\u00e9quivalence (ME) </span><span class=\"S6B76 SBD5 S2\" id=\"t4q_185\">40 </span><span class=\"S6B77 SBD5 S2\" id=\"t4r_185\">40 </span><span class=\"S6B78 SBD5 S2\" id=\"t4s_185\">FRANCE </span><span class=\"S2EB6 SBD5 S2\" id=\"t4t_185\">SNC </span><span class=\"S6B79 SBD5 S2\" id=\"t4u_185\">Chaumont H\u00e9bergements </span><span class=\"S6B7A SBD5 S2\" id=\"t4v_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B7B SBD5 S2\" id=\"t4w_185\">- </span><span class=\"S6B7C SBD5 S2\" id=\"t4x_185\">100 </span><span class=\"S6B7D SBD5 S2\" id=\"t4y_185\">FRANCE </span><span class=\"S5111 SBD5 S2\" id=\"t4z_185\">SNC </span><span class=\"S6B7E SBD5 S2\" id=\"t50_185\">Flaine Montsoleil Extension </span><span class=\"S6B7F SBD5 S2\" id=\"t51_185\">Globale (IG) </span><span class=\"S6B80 SBD5 S2\" id=\"t52_185\">100 </span><span class=\"S6B81 SBD5 S2\" id=\"t53_185\">100 </span><span class=\"S6B82 SBD5 S2\" id=\"t54_185\">FRANCE </span><span class=\"S5132 SBD5 S2\" id=\"t55_185\">SAS </span><span class=\"S6B83 SBD5 S2\" id=\"t56_185\">Fonci\u00e8re Presqu'\u00eele de La Touques </span><span class=\"S6B84 SBD5 S2\" id=\"t57_185\">Mise en </span><span class=\"S6B85 SBD5 S2\" id=\"t58_185\">\u00e9quivalence (ME) </span><span class=\"S6B86 SBD5 S2\" id=\"t59_185\">50 </span><span class=\"S6B87 SBD5 S2\" id=\"t5a_185\">50 </span><span class=\"S6B88 SBD5 S2\" id=\"t5b_185\">FRANCE </span><span class=\"S5065 SBD5 S2\" id=\"t5c_185\">SCCV </span><span class=\"S6B89 SBD5 S2\" id=\"t5d_185\">Immalliance Seniors le Pin </span><span class=\"S6B8A SBD5 S2\" id=\"t5e_185\">Globale (IG) </span><span class=\"S6B8B SBD5 S2\" id=\"t5f_185\">51 </span><span class=\"S6B8C SBD5 S2\" id=\"t5g_185\">51 </span><span class=\"S6B8D SBD5 S2\" id=\"t5h_185\">FRANCE </span><span class=\"S1A81 SBD5 S2\" id=\"t5i_185\">SNC </span><span class=\"S6B8E SBD5 S2\" id=\"t5j_185\">La Gare de Bois Roger </span><span class=\"S6B8F SBD5 S2\" id=\"t5k_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B90 SBD5 S2\" id=\"t5l_185\">- </span><span class=\"S6B91 SBD5 S2\" id=\"t5m_185\">100 </span><span class=\"S6B92 SBD5 S2\" id=\"t5n_185\">FRANCE </span><span class=\"S1D88 SBD5 S2\" id=\"t5o_185\">SAS </span><span class=\"S6B93 SBD5 S2\" id=\"t5p_185\">LAB Senioriales </span><span class=\"S6B94 SBD5 S2\" id=\"t5q_185\">Globale (IG) </span><span class=\"S6B95 SBD5 S2\" id=\"t5r_185\">100 </span><span class=\"S6B96 SBD5 S2\" id=\"t5s_185\">100 </span><span class=\"S6B97 SBD5 S2\" id=\"t5t_185\">FRANCE </span><span class=\"S3697 SBD5 S2\" id=\"t5u_185\">SAS </span><span class=\"S6B98 SBD5 S2\" id=\"t5v_185\">Les Cordeliers </span><span class=\"S6B99 SBD5 S2\" id=\"t5w_185\">Mise en </span><span class=\"S5547 SBD5 S2\" id=\"t5x_185\">\u00e9quivalence (ME) </span><span class=\"S6B9A SBD5 S2\" id=\"t5y_185\">50 </span><span class=\"S6B9B SBD5 S2\" id=\"t5z_185\">50 </span><span class=\"S6B9C SBD5 S2\" id=\"t60_185\">FRANCE </span><span class=\"S6B9D SBD5 S2\" id=\"t61_185\">SCCV </span><span class=\"S6B9E SBD5 S2\" id=\"t62_185\">Senioriales Boulou </span><span class=\"S6B9F SBD5 S2\" id=\"t63_185\">Globale (IG) </span><span class=\"S6BA0 SBD5 S2\" id=\"t64_185\">100 </span><span class=\"S6BA1 SBD5 S2\" id=\"t65_185\">100 </span><span class=\"S6BA2 SBD5 S2\" id=\"t66_185\">FRANCE </span><span class=\"S6BA3 SBD5 S2\" id=\"t67_185\">SCCV </span><span class=\"S6BA4 SBD5 S2\" id=\"t68_185\">Senioriales d\u2019Izon </span><span class=\"S6BA5 SBD5 S2\" id=\"t69_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6BA6 SBD5 S2\" id=\"t6a_185\">- </span><span class=\"S6BA7 SBD5 S2\" id=\"t6b_185\">100 </span><span class=\"S6BA8 SBD5 S2\" id=\"t6c_185\">FRANCE </span><span class=\"S4483 SBD5 S2\" id=\"t6d_185\">SCCV </span><span class=\"S6BA9 SBD5 S2\" id=\"t6e_185\">Senioriales d'Angers </span><span class=\"S6BAA SBD5 S2\" id=\"t6f_185\">Mise en </span><span class=\"S6BAB SBD5 S2\" id=\"t6g_185\">\u00e9quivalence (ME) </span><span class=\"S6BAC SBD5 S2\" id=\"t6h_185\">50 </span><span class=\"S6BAD SBD5 S2\" id=\"t6i_185\">50 </span><span class=\"S6BAE SBD5 S2\" id=\"t6j_185\">FRANCE </span><span class=\"S3C82 SBD5 S2\" id=\"t6k_185\">SCCV </span><span class=\"S6BAF SBD5 S2\" id=\"t6l_185\">Senioriales de Bassens </span><span class=\"S6BB0 SBD5 S2\" id=\"t6m_185\">Globale (IG) </span><span class=\"S6BB1 SBD5 S2\" id=\"t6n_185\">100 </span><span class=\"S6BB2 SBD5 S2\" id=\"t6o_185\">100 </span><span class=\"S6BB3 SBD5 S2\" id=\"t6p_185\">FRANCE </span><span class=\"S6BB4 SBD5 S2\" id=\"t6q_185\">SNC </span><span class=\"S6BB5 SBD5 S2\" id=\"t6r_185\">Senioriales de Bordeaux Deschamps </span><span class=\"S6BB6 SBD5 S2\" id=\"t6s_185\">Globale (IG) </span><span class=\"S6BB7 SBD5 S2\" id=\"t6t_185\">60 </span><span class=\"S6BB8 SBD5 S2\" id=\"t6u_185\">60 </span><span class=\"S6BB9 SBD5 S2\" id=\"t6v_185\">FRANCE </span><span class=\"S6BBA SBD5 S2\" id=\"t6w_185\">SCCV </span><span class=\"S6BBB SBD5 S2\" id=\"t6x_185\">Senioriales de Bracieux </span><span class=\"S6BBC SBD5 S2\" id=\"t6y_185\">Globale (IG) </span><span class=\"S6BBD SBD5 S2\" id=\"t6z_185\">100 </span><span class=\"S6BBE SBD5 S2\" id=\"t70_185\">100 </span><span class=\"S6BBF SBD5 S2\" id=\"t71_185\">FRANCE </span><span class=\"S51A0 SBD5 S2\" id=\"t72_185\">SCCV </span><span class=\"S6BC0 SBD5 S2\" id=\"t73_185\">Senioriales de Cavillargues </span><span class=\"S6BC1 SBD5 S2\" id=\"t74_185\">Globale (IG) </span><span class=\"S6BC2 SBD5 S2\" id=\"t75_185\">100 </span><span class=\"S6BC3 SBD5 S2\" id=\"t76_185\">100 </span><span class=\"S6BC4 SBD5 S2\" id=\"t77_185\">FRANCE </span><span class=\"S6BC5 SBD5 S2\" id=\"t78_185\">SCCV </span><span class=\"S6BC6 SBD5 S2\" id=\"t79_185\">Senioriales de Cholet </span><span class=\"S6BC7 SBD5 S2\" id=\"t7a_185\">Mise en </span><span class=\"S6BC8 SBD5 S2\" id=\"t7b_185\">\u00e9quivalence (ME) </span><span class=\"S6BC9 SBD5 S2\" id=\"t7c_185\">50 </span><span class=\"S6BCA SBD5 S2\" id=\"t7d_185\">50 </span><span class=\"S6BCB SBD5 S2\" id=\"t7e_185\">FRANCE </span><span class=\"S6BCC SBD5 S2\" id=\"t7f_185\">SCCV </span><span class=\"S6BCD SBD5 S2\" id=\"t7g_185\">Senioriales de G\u00e9vez\u00e9 </span><span class=\"S6BCE SBD5 S2\" id=\"t7h_185\">Mise en </span><span class=\"S6BCF SBD5 S2\" id=\"t7i_185\">\u00e9quivalence (ME) </span><span class=\"S6BD0 SBD5 S2\" id=\"t7j_185\">50 </span><span class=\"S6BD1 SBD5 S2\" id=\"t7k_185\">50 </span><span class=\"S6BD2 SBD5 S2\" id=\"t7l_185\">FRANCE </span><span class=\"S6BD3 SBD5 S2\" id=\"t7m_185\">SCCV </span><span class=\"S6BD4 SBD5 S2\" id=\"t7n_185\">Senioriales de Gonfaron </span><span class=\"S6BD5 SBD5 S2\" id=\"t7o_185\">Globale (IG) </span><span class=\"S6BD6 SBD5 S2\" id=\"t7p_185\">100 </span><span class=\"S6BD7 SBD5 S2\" id=\"t7q_185\">100 </span><span class=\"S6BD8 SBD5 S2\" id=\"t7r_185\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_186\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_186\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_186\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_186\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_186\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_186\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_186\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_186\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_186\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_186\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_186\">SNC </span><span class=\"S69FE SBD5 S2\" id=\"ti_186\">Senioriales de Gujan Mestras </span><span class=\"S69FF SBD5 S2\" id=\"tj_186\">Globale (IG) </span><span class=\"S6BD9 SBD5 S2\" id=\"tk_186\">60 </span><span class=\"S6BDA SBD5 S2\" id=\"tl_186\">60 </span><span class=\"S6A02 SBD5 S2\" id=\"tm_186\">FRANCE </span><span class=\"S6A03 SBD5 S2\" id=\"tn_186\">SCCV </span><span class=\"S6A04 SBD5 S2\" id=\"to_186\">Senioriales de Jonqui\u00e8res </span><span class=\"S6A05 SBD5 S2\" id=\"tp_186\">Globale (IG) </span><span class=\"S6BDB SBD5 S2\" id=\"tq_186\">100 </span><span class=\"S6BDC SBD5 S2\" id=\"tr_186\">100 </span><span class=\"S6BDD SBD5 S2\" id=\"ts_186\">FRANCE </span><span class=\"S6BDE SBD5 S2\" id=\"tt_186\">SCCV </span><span class=\"S6BDF SBD5 S2\" id=\"tu_186\">Senioriales de Juvignac </span><span class=\"S6BE0 SBD5 S2\" id=\"tv_186\">Globale (IG) </span><span class=\"S6BE1 SBD5 S2\" id=\"tw_186\">100 </span><span class=\"S6BE2 SBD5 S2\" id=\"tx_186\">100 </span><span class=\"S6BE3 SBD5 S2\" id=\"ty_186\">FRANCE </span><span class=\"S1EAA SBD5 S2\" id=\"tz_186\">SCCV </span><span class=\"S6BE4 SBD5 S2\" id=\"t10_186\">Senioriales de la C\u00f4te d'Azur </span><span class=\"S6BE5 SBD5 S2\" id=\"t11_186\">Globale (IG) </span><span class=\"S6BE6 SBD5 S2\" id=\"t12_186\">100 </span><span class=\"S6BE7 SBD5 S2\" id=\"t13_186\">100 </span><span class=\"S6BE8 SBD5 S2\" id=\"t14_186\">FRANCE </span><span class=\"S4923 SBD5 S2\" id=\"t15_186\">SCCV </span><span class=\"S6BE9 SBD5 S2\" id=\"t16_186\">Senioriales de la Rochelle Laleu (ex la Rochelle la Pallice) </span><span class=\"S6BEA SBD5 S2\" id=\"t17_186\">Globale (IG) </span><span class=\"S6BEB SBD5 S2\" id=\"t18_186\">100 </span><span class=\"S6BEC SBD5 S2\" id=\"t19_186\">100 </span><span class=\"S6BED SBD5 S2\" id=\"t1a_186\">FRANCE </span><span class=\"S164E SBD5 S2\" id=\"t1b_186\">SNC </span><span class=\"S6BEE SBD5 S2\" id=\"t1c_186\">Les Senioriales de Marseille 7 </span><span class=\"S6BEF SBD5 S2\" id=\"t1d_186\">Globale (IG) </span><span class=\"S6BF0 SBD5 S2\" id=\"t1e_186\">100 </span><span class=\"S6BF1 SBD5 S2\" id=\"t1f_186\">100 </span><span class=\"S6BF2 SBD5 S2\" id=\"t1g_186\">FRANCE </span><span class=\"S6BF3 SBD5 S2\" id=\"t1h_186\">SCCV </span><span class=\"S6BF4 SBD5 S2\" id=\"t1i_186\">Senioriales de Monteux </span><span class=\"S6BF5 SBD5 S2\" id=\"t1j_186\">Mise en </span><span class=\"S6BF6 SBD5 S2\" id=\"t1k_186\">\u00e9quivalence (ME) </span><span class=\"S6BF7 SBD5 S2\" id=\"t1l_186\">50 </span><span class=\"S6BF8 SBD5 S2\" id=\"t1m_186\">50 </span><span class=\"S6BF9 SBD5 S2\" id=\"t1n_186\">FRANCE </span><span class=\"S5D03 SBD5 S2\" id=\"t1o_186\">SCCV </span><span class=\"S6BFA SBD5 S2\" id=\"t1p_186\">Senioriales de Nancy </span><span class=\"S6BFB SBD5 S2\" id=\"t1q_186\">Globale (IG) </span><span class=\"S6BFC SBD5 S2\" id=\"t1r_186\">100 </span><span class=\"S6BFD SBD5 S2\" id=\"t1s_186\">100 </span><span class=\"S6BFE SBD5 S2\" id=\"t1t_186\">FRANCE </span><span class=\"SFE2 SBD5 S2\" id=\"t1u_186\">SCCV </span><span class=\"S6B2C SBD5 S2\" id=\"t1v_186\">Senioriales de Pollestres </span><span class=\"S6BFF SBD5 S2\" id=\"t1w_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C00 SBD5 S2\" id=\"t1x_186\">- </span><span class=\"S6C01 SBD5 S2\" id=\"t1y_186\">100 </span><span class=\"S6B31 SBD5 S2\" id=\"t1z_186\">FRANCE </span><span class=\"S137C SBD5 S2\" id=\"t20_186\">SCCV </span><span class=\"S6C02 SBD5 S2\" id=\"t21_186\">Senioriales de Pourri\u00e8res </span><span class=\"S6C03 SBD5 S2\" id=\"t22_186\">Globale (IG) </span><span class=\"S6C04 SBD5 S2\" id=\"t23_186\">100 </span><span class=\"S6C05 SBD5 S2\" id=\"t24_186\">100 </span><span class=\"S6C06 SBD5 S2\" id=\"t25_186\">FRANCE </span><span class=\"S2896 SBD5 S2\" id=\"t26_186\">SCCV </span><span class=\"S6C07 SBD5 S2\" id=\"t27_186\">Senioriales de Rambouillet </span><span class=\"S6C08 SBD5 S2\" id=\"t28_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C09 SBD5 S2\" id=\"t29_186\">- </span><span class=\"S6C0A SBD5 S2\" id=\"t2a_186\">100 </span><span class=\"S6C0B SBD5 S2\" id=\"t2b_186\">FRANCE </span><span class=\"S30C1 SBD5 S2\" id=\"t2c_186\">SCCV </span><span class=\"S6C0C SBD5 S2\" id=\"t2d_186\">Senioriales de Soulac </span><span class=\"S6C0D SBD5 S2\" id=\"t2e_186\">Globale (IG) </span><span class=\"S6C0E SBD5 S2\" id=\"t2f_186\">100 </span><span class=\"S6C0F SBD5 S2\" id=\"t2g_186\">100 </span><span class=\"S6C10 SBD5 S2\" id=\"t2h_186\">FRANCE </span><span class=\"S125D SBD5 S2\" id=\"t2i_186\">SCCV </span><span class=\"S6C11 SBD5 S2\" id=\"t2j_186\">Senioriales de Soustons </span><span class=\"S6C12 SBD5 S2\" id=\"t2k_186\">Globale (IG) </span><span class=\"S6C13 SBD5 S2\" id=\"t2l_186\">100 </span><span class=\"S6C14 SBD5 S2\" id=\"t2m_186\">100 </span><span class=\"S6C15 SBD5 S2\" id=\"t2n_186\">FRANCE </span><span class=\"S27EE SBD5 S2\" id=\"t2o_186\">SNC </span><span class=\"S6C16 SBD5 S2\" id=\"t2p_186\">Senioriales de Valence </span><span class=\"S6C17 SBD5 S2\" id=\"t2q_186\">Globale (IG) </span><span class=\"S6C18 SBD5 S2\" id=\"t2r_186\">100 </span><span class=\"S6C19 SBD5 S2\" id=\"t2s_186\">100 </span><span class=\"S6C1A SBD5 S2\" id=\"t2t_186\">FRANCE </span><span class=\"S6C1B SBD5 S2\" id=\"t2u_186\">SCCV </span><span class=\"S6C1C SBD5 S2\" id=\"t2v_186\">Senioriales de Vias </span><span class=\"S6C1D SBD5 S2\" id=\"t2w_186\">Globale (IG) </span><span class=\"S6C1E SBD5 S2\" id=\"t2x_186\">100 </span><span class=\"S6C1F SBD5 S2\" id=\"t2y_186\">100 </span><span class=\"S6C20 SBD5 S2\" id=\"t2z_186\">FRANCE </span><span class=\"SBFF SBD5 S2\" id=\"t30_186\">SCCV </span><span class=\"S6C21 SBD5 S2\" id=\"t31_186\">Senioriales du Pornic </span><span class=\"S6C22 SBD5 S2\" id=\"t32_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C23 SBD5 S2\" id=\"t33_186\">- </span><span class=\"S6C24 SBD5 S2\" id=\"t34_186\">100 </span><span class=\"S6C25 SBD5 S2\" id=\"t35_186\">FRANCE </span><span class=\"S5D31 SBD5 S2\" id=\"t36_186\">SCCV </span><span class=\"S6C26 SBD5 S2\" id=\"t37_186\">Senioriales en ville de Cavaillon </span><span class=\"S6C27 SBD5 S2\" id=\"t38_186\">Globale (IG) </span><span class=\"S6C28 SBD5 S2\" id=\"t39_186\">100 </span><span class=\"S6C29 SBD5 S2\" id=\"t3a_186\">100 </span><span class=\"S6C2A SBD5 S2\" id=\"t3b_186\">FRANCE </span><span class=\"S1A08 SBD5 S2\" id=\"t3c_186\">SNC </span><span class=\"S6C2B SBD5 S2\" id=\"t3d_186\">Senioriales en Ville de Cesson-Sevign\u00e9 </span><span class=\"S6C2C SBD5 S2\" id=\"t3e_186\">Mise en </span><span class=\"S6C2D SBD5 S2\" id=\"t3f_186\">\u00e9quivalence (ME) </span><span class=\"S6C2E SBD5 S2\" id=\"t3g_186\">50 </span><span class=\"S6C2F SBD5 S2\" id=\"t3h_186\">50 </span><span class=\"S6C30 SBD5 S2\" id=\"t3i_186\">FRANCE </span><span class=\"S6C31 SBD5 S2\" id=\"t3j_186\">SCCV </span><span class=\"S6C32 SBD5 S2\" id=\"t3k_186\">Senioriales en Ville de Fontenay-aux-Roses </span><span class=\"S6C33 SBD5 S2\" id=\"t3l_186\">Mise en </span><span class=\"S6C34 SBD5 S2\" id=\"t3m_186\">\u00e9quivalence (ME) </span><span class=\"S6C35 SBD5 S2\" id=\"t3n_186\">50 </span><span class=\"S6C36 SBD5 S2\" id=\"t3o_186\">50 </span><span class=\"S6C37 SBD5 S2\" id=\"t3p_186\">FRANCE </span><span class=\"S1A1E SBD5 S2\" id=\"t3q_186\">SCCV </span><span class=\"S6C38 SBD5 S2\" id=\"t3r_186\">Senioriales en Ville de Mantes-la-Jolie </span><span class=\"S6C39 SBD5 S2\" id=\"t3s_186\">Globale (IG) </span><span class=\"S6C3A SBD5 S2\" id=\"t3t_186\">100 </span><span class=\"S6C3B SBD5 S2\" id=\"t3u_186\">100 </span><span class=\"S6C3C SBD5 S2\" id=\"t3v_186\">FRANCE </span><span class=\"S6A73 SBD5 S2\" id=\"t3w_186\">SCCV </span><span class=\"S6A74 SBD5 S2\" id=\"t3x_186\">Senioriales en Ville de Mordelles </span><span class=\"S6C3D SBD5 S2\" id=\"t3y_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C3E SBD5 S2\" id=\"t3z_186\">- </span><span class=\"S6A77 SBD5 S2\" id=\"t40_186\">100 </span><span class=\"S6A78 SBD5 S2\" id=\"t41_186\">FRANCE </span><span class=\"S269D SBD5 S2\" id=\"t42_186\">SCCV </span><span class=\"S6A79 SBD5 S2\" id=\"t43_186\">Senioriales en ville de Noisy-le-Grand </span><span class=\"S6C3F SBD5 S2\" id=\"t44_186\">Globale (IG) </span><span class=\"S6C40 SBD5 S2\" id=\"t45_186\">100 </span><span class=\"S6A7C SBD5 S2\" id=\"t46_186\">100 </span><span class=\"S6A7D SBD5 S2\" id=\"t47_186\">FRANCE </span><span class=\"S2CEC SBD5 S2\" id=\"t48_186\">SCCV </span><span class=\"S6C41 SBD5 S2\" id=\"t49_186\">Senioriales en ville de Pessac </span><span class=\"S6C42 SBD5 S2\" id=\"t4a_186\">Globale (IG) </span><span class=\"S6C43 SBD5 S2\" id=\"t4b_186\">100 </span><span class=\"S6C44 SBD5 S2\" id=\"t4c_186\">100 </span><span class=\"S6C45 SBD5 S2\" id=\"t4d_186\">FRANCE </span><span class=\"S6A84 SBD5 S2\" id=\"t4e_186\">SCCV </span><span class=\"S6A85 SBD5 S2\" id=\"t4f_186\">Senioriales en Ville de Saint-Ave </span><span class=\"S6C46 SBD5 S2\" id=\"t4g_186\">Mise en </span><span class=\"S6C47 SBD5 S2\" id=\"t4h_186\">\u00e9quivalence (ME) </span><span class=\"S6C48 SBD5 S2\" id=\"t4i_186\">50 </span><span class=\"S6C49 SBD5 S2\" id=\"t4j_186\">50 </span><span class=\"S6A89 SBD5 S2\" id=\"t4k_186\">FRANCE </span><span class=\"S868 SBD5 S2\" id=\"t4l_186\">SNC </span><span class=\"S6C4A SBD5 S2\" id=\"t4m_186\">Senioriales en ville de Sannois </span><span class=\"S6C4B SBD5 S2\" id=\"t4n_186\">Globale (IG) </span><span class=\"S6C4C SBD5 S2\" id=\"t4o_186\">100 </span><span class=\"S6C4D SBD5 S2\" id=\"t4p_186\">100 </span><span class=\"S6C4E SBD5 S2\" id=\"t4q_186\">FRANCE </span><span class=\"S39C0 SBD5 S2\" id=\"t4r_186\">SCCV </span><span class=\"S6C4F SBD5 S2\" id=\"t4s_186\">Senioriales en Ville de Schiltigheim </span><span class=\"S14F8 SBD5 S2\" id=\"t4t_186\">Mise en </span><span class=\"S6C50 SBD5 S2\" id=\"t4u_186\">\u00e9quivalence (ME) </span><span class=\"S6C51 SBD5 S2\" id=\"t4v_186\">50 </span><span class=\"S6C52 SBD5 S2\" id=\"t4w_186\">50 </span><span class=\"S6C53 SBD5 S2\" id=\"t4x_186\">FRANCE </span><span class=\"SE39 SBD5 S2\" id=\"t4y_186\">SNC </span><span class=\"S6C54 SBD5 S2\" id=\"t4z_186\">Senioriales en ville de St-Palais sur Mer </span><span class=\"S6C55 SBD5 S2\" id=\"t50_186\">Globale (IG) </span><span class=\"S6C56 SBD5 S2\" id=\"t51_186\">100 </span><span class=\"S6C57 SBD5 S2\" id=\"t52_186\">100 </span><span class=\"S6C58 SBD5 S2\" id=\"t53_186\">FRANCE </span><span class=\"S1833 SBD5 S2\" id=\"t54_186\">SCCV </span><span class=\"S6C59 SBD5 S2\" id=\"t55_186\">Senioriales en ville de St-Priest </span><span class=\"S6C5A SBD5 S2\" id=\"t56_186\">Globale (IG) </span><span class=\"S6C5B SBD5 S2\" id=\"t57_186\">100 </span><span class=\"S6C5C SBD5 S2\" id=\"t58_186\">100 </span><span class=\"S6C5D SBD5 S2\" id=\"t59_186\">FRANCE </span><span class=\"S1A5C SBD5 S2\" id=\"t5a_186\">SNC </span><span class=\"S6C5E SBD5 S2\" id=\"t5b_186\">Senioriales en Ville d'\u00c9merainville </span><span class=\"S6C5F SBD5 S2\" id=\"t5c_186\">Globale (IG) </span><span class=\"S6C60 SBD5 S2\" id=\"t5d_186\">100 </span><span class=\"S6C61 SBD5 S2\" id=\"t5e_186\">100 </span><span class=\"S6C62 SBD5 S2\" id=\"t5f_186\">FRANCE </span><span class=\"S48D8 SBD5 S2\" id=\"t5g_186\">SCCV </span><span class=\"S6C63 SBD5 S2\" id=\"t5h_186\">Senioriales en ville du Teich </span><span class=\"S6C64 SBD5 S2\" id=\"t5i_186\">Globale (IG) </span><span class=\"S6C65 SBD5 S2\" id=\"t5j_186\">100 </span><span class=\"S6C66 SBD5 S2\" id=\"t5k_186\">100 </span><span class=\"S6C67 SBD5 S2\" id=\"t5l_186\">FRANCE </span><span class=\"S2EB8 SBD5 S2\" id=\"t5m_186\">SCCV </span><span class=\"S6C68 SBD5 S2\" id=\"t5n_186\">Senioriales Ville de Castanet </span><span class=\"S6C69 SBD5 S2\" id=\"t5o_186\">Mise en </span><span class=\"S6C6A SBD5 S2\" id=\"t5p_186\">\u00e9quivalence (ME) </span><span class=\"S6C6B SBD5 S2\" id=\"t5q_186\">50 </span><span class=\"S6C6C SBD5 S2\" id=\"t5r_186\">50 </span><span class=\"S6C6D SBD5 S2\" id=\"t5s_186\">FRANCE </span><span class=\"S6C6E SBD5 S2\" id=\"t5t_186\">SCCV </span><span class=\"S6C6F SBD5 S2\" id=\"t5u_186\">Senioriales Ville de Luce </span><span class=\"S6C70 SBD5 S2\" id=\"t5v_186\">Globale (IG) </span><span class=\"S6C71 SBD5 S2\" id=\"t5w_186\">100 </span><span class=\"S6C72 SBD5 S2\" id=\"t5x_186\">100 </span><span class=\"S6C73 SBD5 S2\" id=\"t5y_186\">FRANCE </span><span class=\"S5534 SBD5 S2\" id=\"t5z_186\">SCCV </span><span class=\"S6C74 SBD5 S2\" id=\"t60_186\">Senioriales Ville de N\u00eemes </span><span class=\"S6C75 SBD5 S2\" id=\"t61_186\">Globale (IG) </span><span class=\"S6C76 SBD5 S2\" id=\"t62_186\">100 </span><span class=\"S6C77 SBD5 S2\" id=\"t63_186\">100 </span><span class=\"S6C78 SBD5 S2\" id=\"t64_186\">FRANCE </span><span class=\"S228B SBD5 S2\" id=\"t65_186\">SCCV </span><span class=\"S6C79 SBD5 S2\" id=\"t66_186\">Senioriales Ville de St-\u00c9tienne </span><span class=\"S6C7A SBD5 S2\" id=\"t67_186\">Globale (IG) </span><span class=\"S6C7B SBD5 S2\" id=\"t68_186\">100 </span><span class=\"S6C7C SBD5 S2\" id=\"t69_186\">100 </span><span class=\"S6C7D SBD5 S2\" id=\"t6a_186\">FRANCE </span><span class=\"S6C7E SBD5 S2\" id=\"t6b_186\">SCCV </span><span class=\"S6C7F SBD5 S2\" id=\"t6c_186\">Senioriales Ville de Tourcoing </span><span class=\"S6C80 SBD5 S2\" id=\"t6d_186\">Mise en </span><span class=\"S6C81 SBD5 S2\" id=\"t6e_186\">\u00e9quivalence (ME) </span><span class=\"S6C82 SBD5 S2\" id=\"t6f_186\">50 </span><span class=\"S6C83 SBD5 S2\" id=\"t6g_186\">50 </span><span class=\"S6C84 SBD5 S2\" id=\"t6h_186\">FRANCE </span><span class=\"S6C85 SBD5 S2\" id=\"t6i_186\">SCCV </span><span class=\"S6C86 SBD5 S2\" id=\"t6j_186\">Senioriales Ville Marseille St Loup </span><span class=\"S6C87 SBD5 S2\" id=\"t6k_186\">Globale (IG) </span><span class=\"S6C88 SBD5 S2\" id=\"t6l_186\">100 </span><span class=\"S6C89 SBD5 S2\" id=\"t6m_186\">100 </span><span class=\"S6C8A SBD5 S2\" id=\"t6n_186\">FRANCE </span><span class=\"S6B9D SBD5 S2\" id=\"t6o_186\">SNC </span><span class=\"S6B9E SBD5 S2\" id=\"t6p_186\">Les Villages Nature </span><span class=\"S6C8B SBD6 S2\" id=\"t6q_186\">\u00ae </span><span class=\"S6C8C SBD5 S2\" id=\"t6r_186\">de Val d'Europe </span><span class=\"S6B9F SBD5 S2\" id=\"t6s_186\">Globale (IG) </span><span class=\"S6C8D SBD5 S2\" id=\"t6t_186\">50 </span><span class=\"S6C8E SBD5 S2\" id=\"t6u_186\">50 </span><span class=\"S6BA2 SBD5 S2\" id=\"t6v_186\">FRANCE </span><span class=\"S18A0 SBD5 S2\" id=\"t6w_186\">SNC </span><span class=\"S6C8F SBD5 S2\" id=\"t6x_186\">Meribel Ravines Premium </span><span class=\"S6C90 SBD5 S2\" id=\"t6y_186\">Globale (IG) </span><span class=\"S6C91 SBD5 S2\" id=\"t6z_186\">100 </span><span class=\"S6C92 SBD5 S2\" id=\"t70_186\">100 </span><span class=\"S6C93 SBD5 S2\" id=\"t71_186\">FRANCE </span><span class=\"S369A SBD5 S2\" id=\"t72_186\">SNC </span><span class=\"S6C94 SBD5 S2\" id=\"t73_186\">Nature H\u00e9bergements I </span><span class=\"S6C95 SBD5 S2\" id=\"t74_186\">Globale (IG) </span><span class=\"S6C96 SBD5 S2\" id=\"t75_186\">100 </span><span class=\"S6C97 SBD5 S2\" id=\"t76_186\">37,5 </span><span class=\"S6C98 SBD5 S2\" id=\"t77_186\">FRANCE </span><span class=\"S30DA SBD5 S2\" id=\"t78_186\">SAS </span><span class=\"S6C99 SBD5 S2\" id=\"t79_186\">P &amp; V Senioriales Exploitation </span><span class=\"S6C9A SBD5 S2\" id=\"t7a_186\">Globale (IG) </span><span class=\"S6C9B SBD5 S2\" id=\"t7b_186\">100 </span><span class=\"S6C9C SBD5 S2\" id=\"t7c_186\">100 </span><span class=\"S6C9D SBD5 S2\" id=\"t7d_186\">FRANCE </span><span class=\"S18AC SBD5 S2\" id=\"t7e_186\">SAS </span><span class=\"S6C9E SBD5 S2\" id=\"t7f_186\">P&amp;V Conseil Immobilier </span><span class=\"S5ADE SBD5 S2\" id=\"t7g_186\">Globale (IG) </span><span class=\"S6C9F SBD5 S2\" id=\"t7h_186\">100 </span><span class=\"S6CA0 SBD5 S2\" id=\"t7i_186\">100 </span><span class=\"S6CA1 SBD5 S2\" id=\"t7j_186\">FRANCE </span><span class=\"S2851 SBD5 S2\" id=\"t7k_186\">SARL </span><span class=\"S6CA2 SBD5 S2\" id=\"t7l_186\">P&amp;V Courtage </span><span class=\"S6CA3 SBD5 S2\" id=\"t7m_186\">Globale (IG) </span><span class=\"S6CA4 SBD5 S2\" id=\"t7n_186\">100 </span><span class=\"S6CA5 SBD5 S2\" id=\"t7o_186\">100 </span><span class=\"S6CA6 SBD5 S2\" id=\"t7p_186\">FRANCE </span><span class=\"S6CA7 SBD5 S2\" id=\"t7q_186\">SARL </span><span class=\"S6CA8 SBD5 S2\" id=\"t7r_186\">P&amp;V Transactions </span><span class=\"S6CA9 SBD5 S2\" id=\"t7s_186\">Globale (IG) </span><span class=\"S6CAA SBD5 S2\" id=\"t7t_186\">100 </span><span class=\"S6CAB SBD5 S2\" id=\"t7u_186\">100 </span><span class=\"S6CAC SBD5 S2\" id=\"t7v_186\">FRANCE </span><span class=\"S6CAD SBD5 S2\" id=\"t7w_186\">SAS </span><span class=\"S6CAE SBD5 S2\" id=\"t7x_186\">Pierre </span><span class=\"S6CAF SBD5 S2\" id=\"t7y_186\">&amp; </span><span class=\"S6CB0 SBD5 S2\" id=\"t7z_186\">Vacances D\u00e9veloppement SAS </span><span class=\"S6CB1 SBD5 S2\" id=\"t80_186\">Globale (IG) </span><span class=\"S6CB2 SBD5 S2\" id=\"t81_186\">100 </span><span class=\"S6CB3 SBD5 S2\" id=\"t82_186\">100 </span><span class=\"S6CB4 SBD5 S2\" id=\"t83_186\">FRANCE </span><span class=\"S43D5 SBD5 S2\" id=\"t84_186\">SAS </span><span class=\"S6CB5 SBD5 S2\" id=\"t85_186\">Pierre </span><span class=\"S6CB6 SBD5 S2\" id=\"t86_186\">&amp; </span><span class=\"S6CB7 SBD5 S2\" id=\"t87_186\">Vacances Investissement </span><span class=\"S6CB8 SBD5 S2\" id=\"t88_186\">24 </span><span class=\"S6CB9 SBD5 S2\" id=\"t89_186\">Globale (IG) </span><span class=\"S6CBA SBD5 S2\" id=\"t8a_186\">100 </span><span class=\"S6CBB SBD5 S2\" id=\"t8b_186\">100 </span><span class=\"S6CBC SBD5 S2\" id=\"t8c_186\">FRANCE </span><span class=\"S6CBD SBD5 S2\" id=\"t8d_186\">SAS </span><span class=\"S6CBE SBD5 S2\" id=\"t8e_186\">Pierre </span><span class=\"S6CBF SBD5 S2\" id=\"t8f_186\">&amp; </span><span class=\"S6CC0 SBD5 S2\" id=\"t8g_186\">Vacances Senioriales Programmes Immobiliers </span><span class=\"S6CC1 SBD5 S2\" id=\"t8h_186\">Globale (IG) </span><span class=\"S6CC2 SBD5 S2\" id=\"t8i_186\">100 </span><span class=\"S6CC3 SBD5 S2\" id=\"t8j_186\">100 </span><span class=\"S6CC4 SBD5 S2\" id=\"t8k_186\">FRANCE </span><span class=\"S298F SBD5 S2\" id=\"t8l_186\">SNC </span><span class=\"S6CC5 SBD5 S2\" id=\"t8m_186\">Presqu'\u00eele de La Touques Loisirs </span><span class=\"S6CC6 SBD5 S2\" id=\"t8n_186\">Globale (IG) </span><span class=\"S6CC7 SBD5 S2\" id=\"t8o_186\">100 </span><span class=\"S6CC8 SBD5 S2\" id=\"t8p_186\">100 </span><span class=\"S6CC9 SBD5 S2\" id=\"t8q_186\">FRANCE </span><span class=\"S6B0C SBD5 S2\" id=\"t8r_186\">SAS </span><span class=\"S6B0D SBD5 S2\" id=\"t8s_186\">PV Senioriales Gestion Immobili\u00e8re </span><span class=\"S6B0E SBD5 S2\" id=\"t8t_186\">Globale (IG) </span><span class=\"S6B0F SBD5 S2\" id=\"t8u_186\">100 </span><span class=\"S6B10 SBD5 S2\" id=\"t8v_186\">100 </span><span class=\"S6B11 SBD5 S2\" id=\"t8w_186\">FRANCE </span><span class=\"S6CCA SBD5 S2\" id=\"t8x_186\">SAS </span><span class=\"S6CCB SBD5 S2\" id=\"t8y_186\">PV Senioriales Production </span><span class=\"S6CCC SBD5 S2\" id=\"t8z_186\">Globale (IG) </span><span class=\"S6CCD SBD5 S2\" id=\"t90_186\">100 </span><span class=\"S6CCE SBD5 S2\" id=\"t91_186\">100 </span><span class=\"S6CCF SBD5 S2\" id=\"t92_186\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_187\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_187\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_187\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_187\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_187\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_187\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_187\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_187\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_187\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_187\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_187\">SAS </span><span class=\"S69FE SBD5 S2\" id=\"ti_187\">PV Senioriales Promotion &amp; </span><span class=\"S6CD0 SBD5 S2\" id=\"tj_187\">Commercialisation </span><span class=\"S69FF SBD5 S2\" id=\"tk_187\">Globale (IG) </span><span class=\"S6A00 SBD5 S2\" id=\"tl_187\">100 </span><span class=\"S6A01 SBD5 S2\" id=\"tm_187\">100 </span><span class=\"S6A02 SBD5 S2\" id=\"tn_187\">FRANCE </span><span class=\"S6CD1 SBD5 S2\" id=\"to_187\">Ltd liability </span><span class=\"S6B12 SBD5 S2\" id=\"tp_187\">company </span><span class=\"S6B13 SBD5 S2\" id=\"tq_187\">PVCP China Company Limited </span><span class=\"S6CD2 SBD5 S2\" id=\"tr_187\">Globale (IG) </span><span class=\"S6CD3 SBD5 S2\" id=\"ts_187\">100 </span><span class=\"S6CD4 SBD5 S2\" id=\"tt_187\">100 </span><span class=\"S6CD5 SBD5 S2\" id=\"tu_187\">CHINE </span><span class=\"S17F6 SBD5 S2\" id=\"tv_187\">SARL </span><span class=\"S6A09 SBD5 S2\" id=\"tw_187\">PV-CP China Holding B.V. </span><span class=\"S6CD6 SBD5 S2\" id=\"tx_187\">Globale (IG) </span><span class=\"S6CD7 SBD5 S2\" id=\"ty_187\">100 </span><span class=\"S6CD8 SBD5 S2\" id=\"tz_187\">100 </span><span class=\"S4D3A SBD5 S2\" id=\"t10_187\">PAYS-BAS </span><span class=\"S18D5 SBD5 S2\" id=\"t11_187\">SAS </span><span class=\"S6A0E SBD5 S2\" id=\"t12_187\">PV-CP Immobilier Holding SAS </span><span class=\"S6A11 SBD5 S2\" id=\"t13_187\">Globale (IG) </span><span class=\"S6A12 SBD5 S2\" id=\"t14_187\">100 </span><span class=\"S6A13 SBD5 S2\" id=\"t15_187\">100 </span><span class=\"S6CD9 SBD5 S2\" id=\"t16_187\">FRANCE </span><span class=\"S5E70 SBD5 S2\" id=\"t17_187\">SCCV </span><span class=\"S6A15 SBD5 S2\" id=\"t18_187\">SCCV Les Senioriales de Fleury sur Orne </span><span class=\"S6CDA SBD5 S2\" id=\"t19_187\">Mise en </span><span class=\"S6CDB SBD5 S2\" id=\"t1a_187\">\u00e9quivalence (ME) </span><span class=\"S6CDC SBD5 S2\" id=\"t1b_187\">50 </span><span class=\"S6CDD SBD5 S2\" id=\"t1c_187\">50 </span><span class=\"S6CDE SBD5 S2\" id=\"t1d_187\">FRANCE </span><span class=\"S6A1C SBD5 S2\" id=\"t1e_187\">SCCV </span><span class=\"S6A20 SBD5 S2\" id=\"t1f_187\">SCCV Palaiseau RT </span><span class=\"S6CDF SBD5 S2\" id=\"t1g_187\">Mise en </span><span class=\"S6CE0 SBD5 S2\" id=\"t1h_187\">\u00e9quivalence (ME) </span><span class=\"S6CE1 SBD5 S2\" id=\"t1i_187\">50 </span><span class=\"S6CE2 SBD5 S2\" id=\"t1j_187\">50 </span><span class=\"S6CE3 SBD5 S2\" id=\"t1k_187\">FRANCE </span><span class=\"S14B9 SBD5 S2\" id=\"t1l_187\">SCCV </span><span class=\"S6CE4 SBD5 S2\" id=\"t1m_187\">SCCV Toulouse Ponts Jumeaux A1 </span><span class=\"S6CE5 SBD5 S2\" id=\"t1n_187\">Mise en </span><span class=\"S6CE6 SBD5 S2\" id=\"t1o_187\">\u00e9quivalence (ME) </span><span class=\"S6CE7 SBD5 S2\" id=\"t1p_187\">50 </span><span class=\"S6CE8 SBD5 S2\" id=\"t1q_187\">50 </span><span class=\"S6CE9 SBD5 S2\" id=\"t1r_187\">FRANCE </span><span class=\"SDD3 SBD5 S2\" id=\"t1s_187\">SCI </span><span class=\"S6CEA SBD5 S2\" id=\"t1t_187\">SCI Puget sur Argens </span><span class=\"S6CEB SBD5 S2\" id=\"t1u_187\">Mise en </span><span class=\"S6CEC SBD5 S2\" id=\"t1v_187\">\u00e9quivalence (ME) </span><span class=\"S6CED SBD5 S2\" id=\"t1w_187\">50 </span><span class=\"S6CEE SBD5 S2\" id=\"t1x_187\">- </span><span class=\"S6CEF SBD5 S2\" id=\"t1y_187\">FRANCE </span><span class=\"S5E93 SBD5 S2\" id=\"t1z_187\">SCCV </span><span class=\"S6CF0 SBD5 S2\" id=\"t20_187\">Senioriales Clermont Ferrand - Thibault Thevenot - RA </span><span class=\"S6CF1 SBD5 S2\" id=\"t21_187\">Mise en </span><span class=\"S6CF2 SBD5 S2\" id=\"t22_187\">\u00e9quivalence (ME) </span><span class=\"S6CF3 SBD5 S2\" id=\"t23_187\">50 </span><span class=\"S6CF4 SBD5 S2\" id=\"t24_187\">50 </span><span class=\"S6CF5 SBD5 S2\" id=\"t25_187\">FRANCE </span><span class=\"SF5E SBD5 S2\" id=\"t26_187\">SCCV </span><span class=\"S6B41 SBD5 S2\" id=\"t27_187\">Senioriales de Brest </span><span class=\"S6CF6 SBD5 S2\" id=\"t28_187\">Mise en </span><span class=\"S6CF7 SBD5 S2\" id=\"t29_187\">\u00e9quivalence (ME) </span><span class=\"S6CF8 SBD5 S2\" id=\"t2a_187\">50 </span><span class=\"S6CF9 SBD5 S2\" id=\"t2b_187\">50 </span><span class=\"S6CFA SBD5 S2\" id=\"t2c_187\">FRANCE </span><span class=\"S54DC SBD5 S2\" id=\"t2d_187\">SCCV </span><span class=\"S6CFB SBD5 S2\" id=\"t2e_187\">Senioriales de Gardanne </span><span class=\"S6CFC SBD5 S2\" id=\"t2f_187\">Mise en </span><span class=\"S6CFD SBD5 S2\" id=\"t2g_187\">\u00e9quivalence (ME) </span><span class=\"S6CFE SBD5 S2\" id=\"t2h_187\">50 </span><span class=\"S6CFF SBD5 S2\" id=\"t2i_187\">- </span><span class=\"S6D00 SBD5 S2\" id=\"t2j_187\">FRANCE </span><span class=\"S1390 SBD5 S2\" id=\"t2k_187\">SNC </span><span class=\"S6D01 SBD5 S2\" id=\"t2l_187\">Senioriales de Lorient </span><span class=\"S6D02 SBD5 S2\" id=\"t2m_187\">Mise en </span><span class=\"S6D03 SBD5 S2\" id=\"t2n_187\">\u00e9quivalence (ME) </span><span class=\"S6D04 SBD5 S2\" id=\"t2o_187\">50 </span><span class=\"S6D05 SBD5 S2\" id=\"t2p_187\">50 </span><span class=\"S6D06 SBD5 S2\" id=\"t2q_187\">FRANCE </span><span class=\"S6D07 SBD5 S2\" id=\"t2r_187\">SNC </span><span class=\"S6D08 SBD5 S2\" id=\"t2s_187\">Senioriales de Montbazon </span><span class=\"S6D09 SBD5 S2\" id=\"t2t_187\">Mise en </span><span class=\"S6D0A SBD5 S2\" id=\"t2u_187\">\u00e9quivalence (ME) </span><span class=\"S6D0B SBD5 S2\" id=\"t2v_187\">50 </span><span class=\"S6D0C SBD5 S2\" id=\"t2w_187\">50 </span><span class=\"S6D0D SBD5 S2\" id=\"t2x_187\">FRANCE </span><span class=\"S5D97 SBD5 S2\" id=\"t2y_187\">SCCV </span><span class=\"S6D0E SBD5 S2\" id=\"t2z_187\">Senioriales de Tours \u2013 Parc Grandmont </span><span class=\"S6D0F SBD5 S2\" id=\"t30_187\">Globale (IG) </span><span class=\"S6D10 SBD5 S2\" id=\"t31_187\">100 </span><span class=\"S6D11 SBD5 S2\" id=\"t32_187\">100 </span><span class=\"S6D12 SBD5 S2\" id=\"t33_187\">FRANCE </span><span class=\"S39AF SBD5 S2\" id=\"t34_187\">SNC </span><span class=\"S6D13 SBD5 S2\" id=\"t35_187\">Senioriales du Plessis-Tr\u00e9vise </span><span class=\"S6D14 SBD5 S2\" id=\"t36_187\">Globale (IG) </span><span class=\"S6D15 SBD5 S2\" id=\"t37_187\">100 </span><span class=\"S6D16 SBD5 S2\" id=\"t38_187\">100 </span><span class=\"S6D17 SBD5 S2\" id=\"t39_187\">FRANCE </span><span class=\"S4A46 SBD5 S2\" id=\"t3a_187\">SCCV </span><span class=\"S6D18 SBD5 S2\" id=\"t3b_187\">Senioriales du Tampon </span><span class=\"S6D19 SBD5 S2\" id=\"t3c_187\">Globale (IG) </span><span class=\"S6D1A SBD5 S2\" id=\"t3d_187\">100 </span><span class=\"S6D1B SBD5 S2\" id=\"t3e_187\">100 </span><span class=\"S6D1C SBD5 S2\" id=\"t3f_187\">FRANCE </span><span class=\"S6D1D SBD5 S2\" id=\"t3g_187\">SNC </span><span class=\"S6D1E SBD5 S2\" id=\"t3h_187\">Senioriales le Mans </span><span class=\"S6D1F SBD5 S2\" id=\"t3i_187\">Mise en </span><span class=\"S6D20 SBD5 S2\" id=\"t3j_187\">\u00e9quivalence (ME) </span><span class=\"S6D21 SBD5 S2\" id=\"t3k_187\">50 </span><span class=\"S6D22 SBD5 S2\" id=\"t3l_187\">50 </span><span class=\"S6D23 SBD5 S2\" id=\"t3m_187\">FRANCE </span><span class=\"SF16 SBD5 S2\" id=\"t3n_187\">SCCV </span><span class=\"S6B68 SBD5 S2\" id=\"t3o_187\">Senioriales NG AGDE </span><span class=\"S6D24 SBD5 S2\" id=\"t3p_187\">Mise en </span><span class=\"S6D25 SBD5 S2\" id=\"t3q_187\">\u00e9quivalence (ME) </span><span class=\"S6D26 SBD5 S2\" id=\"t3r_187\">50 </span><span class=\"S6D27 SBD5 S2\" id=\"t3s_187\">50 </span><span class=\"S6B6C SBD5 S2\" id=\"t3t_187\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t3u_187\">SNC </span><span class=\"S6A8A SBD5 S2\" id=\"t3v_187\">SNC Bois du Jariel </span><span class=\"S6A8B SBD5 S2\" id=\"t3w_187\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t3x_187\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t3y_187\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t3z_187\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t40_187\">SNC </span><span class=\"S6A8F SBD5 S2\" id=\"t41_187\">SNC L'\u00c9pinette </span><span class=\"S6A90 SBD5 S2\" id=\"t42_187\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t43_187\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t44_187\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t45_187\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t46_187\">SNC </span><span class=\"S749 SBD5 S2\" id=\"t47_187\">Sud-Ouest Cottages </span><span class=\"S56C6 SBD5 S2\" id=\"t48_187\">Globale (IG) </span><span class=\"S6B6D SBD5 S2\" id=\"t49_187\">100 </span><span class=\"S6A96 SBD5 S2\" id=\"t4a_187\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t4b_187\">FRANCE </span><span class=\"S5519 SBD5 S2\" id=\"t4c_187\">SNC </span><span class=\"S6B6E SBD5 S2\" id=\"t4d_187\">Sud-Ouest \u00c9quipements </span><span class=\"S6D28 SBD5 S2\" id=\"t4e_187\">Globale (IG) </span><span class=\"S6D29 SBD5 S2\" id=\"t4f_187\">100 </span><span class=\"S6B71 SBD5 S2\" id=\"t4g_187\">100 </span><span class=\"S6B72 SBD5 S2\" id=\"t4h_187\">FRANCE </span><span class=\"S6D2A SBD5 S2\" id=\"t4i_187\">SNC </span><span class=\"S6D2B SBD5 S2\" id=\"t4j_187\">Villages Nature </span><span class=\"S6D2C SBD6 S2\" id=\"t4k_187\">\u00ae </span><span class=\"S6D2D SBD5 S2\" id=\"t4l_187\">\u00c9quipements I </span><span class=\"S6D2E SBD5 S2\" id=\"t4m_187\">Globale (IG) </span><span class=\"S6D2F SBD5 S2\" id=\"t4n_187\">100 </span><span class=\"S6D30 SBD5 S2\" id=\"t4o_187\">50 </span><span class=\"S6D31 SBD5 S2\" id=\"t4p_187\">FRANCE </span><span class=\"S17CF SBD5 S2\" id=\"t4q_187\">SNC </span><span class=\"S6D32 SBD5 S2\" id=\"t4r_187\">Villages Nature </span><span class=\"S6D33 SBD6 S2\" id=\"t4s_187\">\u00ae </span><span class=\"S6D34 SBD5 S2\" id=\"t4t_187\">\u00c9quipements II </span><span class=\"S6D35 SBD5 S2\" id=\"t4u_187\">Globale (IG) </span><span class=\"S6D36 SBD5 S2\" id=\"t4v_187\">100 </span><span class=\"S6D37 SBD5 S2\" id=\"t4w_187\">50 </span><span class=\"S6D38 SBD5 S2\" id=\"t4x_187\">FRANCE </span><span class=\"SC18 SBD5 S2\" id=\"t4y_187\">SNC </span><span class=\"S6AA8 SBD5 S2\" id=\"t4z_187\">Villages Nature </span><span class=\"S6D39 SBD6 S2\" id=\"t50_187\">\u00ae </span><span class=\"S6D3A SBD5 S2\" id=\"t51_187\">H\u00e9bergements I </span><span class=\"S6D3B SBD5 S2\" id=\"t52_187\">Globale (IG) </span><span class=\"S6D3C SBD5 S2\" id=\"t53_187\">100 </span><span class=\"S6D3D SBD5 S2\" id=\"t54_187\">50 </span><span class=\"S6AAE SBD5 S2\" id=\"t55_187\">FRANCE </span><span class=\"S6AAF SBD5 S2\" id=\"t56_187\">SNC </span><span class=\"S6AB0 SBD5 S2\" id=\"t57_187\">Villages Nature </span><span class=\"S6D3E SBD6 S2\" id=\"t58_187\">\u00ae </span><span class=\"S6D3F SBD5 S2\" id=\"t59_187\">H\u00e9bergements II </span><span class=\"S6D40 SBD5 S2\" id=\"t5a_187\">Globale (IG) </span><span class=\"S6D41 SBD5 S2\" id=\"t5b_187\">100 </span><span class=\"S6D42 SBD5 S2\" id=\"t5c_187\">50 </span><span class=\"S6D43 SBD5 S2\" id=\"t5d_187\">FRANCE </span><span class=\"S6AB7 SBD5 S2\" id=\"t5e_187\">SARL </span><span class=\"S6AB8 SBD5 S2\" id=\"t5f_187\">Villages Nature </span><span class=\"S6D44 SBD6 S2\" id=\"t5g_187\">\u00ae </span><span class=\"S6D45 SBD5 S2\" id=\"t5h_187\">Management </span><span class=\"S6AB9 SBD5 S2\" id=\"t5i_187\">Globale (IG) </span><span class=\"S6D46 SBD5 S2\" id=\"t5j_187\">50 </span><span class=\"S6D47 SBD5 S2\" id=\"t5k_187\">50 </span><span class=\"S6ABC SBD5 S2\" id=\"t5l_187\">FRANCE </span><span class=\"S7341 S625B S2\" id=\"t7_196\">Titres mis en \u00e9quivalence </span><span class=\"S7342 S625C S2\" id=\"t8_196\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_196\">10 </span><span class=\"S7344 S2D2 S2DE S2\" id=\"ta_196\">En application de la norme IFRS </span><span class=\"S7345 S2D2 S2DE S2\" id=\"tb_196\">11, les r\u00e9sultats, les actifs et les </span><span class=\"S7346 S2D2 S2DE S2\" id=\"tc_196\">passifs des participations dans des entreprises associ\u00e9es ou des </span><span class=\"S7347 S2D2 S2DE S2\" id=\"td_196\">co-entreprises sont int\u00e9gr\u00e9s dans les comptes consolid\u00e9s du </span><span class=\"S5BF S2D2 S2DE S2\" id=\"te_196\">Groupe selon la m\u00e9thode de la mise en \u00e9quivalence. </span><span class=\"S7348 S2D2 S2DE S2\" id=\"tf_196\">Sur le p\u00f4le Senioriales, les co-entreprises consolid\u00e9es selon la </span><span class=\"S7349 S2D2 S2DE S2\" id=\"tg_196\">m\u00e9thode de la mise en \u00e9quivalence n\u2019entrent pas dans le p\u00e9rim\u00e8tre </span><span class=\"S72F7 S2D2 S2DE S2\" id=\"th_196\">en cours de cession. </span><span class=\"S734A SBD4 S2\" id=\"ti_196\">(en milliers d\u2019euros) </span><span class=\"S734B S71F S2\" id=\"tj_196\">30/09/2023 </span><span class=\"S734C SBD3 S2\" id=\"tk_196\">30/09/2022 </span><span class=\"S6BF3 SBD5 S2\" id=\"tl_196\">Villages Nature </span><span class=\"S734D SBD6 S2\" id=\"tm_196\">\u00ae </span><span class=\"S734E SBD5 S2\" id=\"tn_196\">Immobilier </span><span class=\"S734F SBD5 S2\" id=\"to_196\">- </span><span class=\"S7350 SBD5 S2\" id=\"tp_196\">1 </span><span class=\"S7351 SBD5 S2\" id=\"tq_196\">378 </span><span class=\"S2363 SBD5 S2\" id=\"tr_196\">Adagio </span><span class=\"S7352 SBD5 S2\" id=\"ts_196\">11 </span><span class=\"S7353 SBD5 S2\" id=\"tt_196\">793 </span><span class=\"S7354 SBD5 S2\" id=\"tu_196\">3 </span><span class=\"S7355 SBD5 S2\" id=\"tv_196\">309 </span><span class=\"S49E7 SBD5 S2\" id=\"tw_196\">Senioriales </span><span class=\"S7356 SBD5 S2\" id=\"tx_196\">2 </span><span class=\"S49F0 SBD5 S2\" id=\"ty_196\">436 </span><span class=\"S7357 SBD5 S2\" id=\"tz_196\">2 </span><span class=\"S7358 SBD5 S2\" id=\"t10_196\">116 </span><span class=\"SE86 SBD5 S2\" id=\"t11_196\">Autres coentreprises </span><span class=\"S7359 SBD5 S2\" id=\"t12_196\">1 </span><span class=\"S735A SBD5 S2\" id=\"t13_196\">109 </span><span class=\"S735B SBD5 S2\" id=\"t14_196\">227 </span><span class=\"S30C1 S71F S2\" id=\"t15_196\">VALEUR NETTE DES TITRES MIS EN \u00c9QUIVALENCE </span><span class=\"S735C S71F S2\" id=\"t16_196\">15 </span><span class=\"S735D S71F S2\" id=\"t17_196\">338 </span><span class=\"S735E S71F S2\" id=\"t18_196\">7 </span><span class=\"S735F S71F S2\" id=\"t19_196\">030 </span><span class=\"S7360 S2D2 S2DE S2\" id=\"t1a_196\">Certaines co-entreprises pr\u00e9sentent une valeur de titres n\u00e9gative. Il </span><span class=\"S7361 S2D2 S2DE S2\" id=\"t1b_196\">s\u2019agit principalement de Beau Village et PVCP China (-1 </span><span class=\"S7362 S2D2 S2DE S2\" id=\"t1c_196\">742 </span><span class=\"S7363 S2D2 S2DE S2\" id=\"t1d_196\">milliers </span><span class=\"S3CC0 S2D2 S2DE S2\" id=\"t1e_196\">d\u2019euros), </span><span class=\"S7364 S2D2 S2DE S2\" id=\"t1f_196\">SAS Fonci\u00e8re Presqu'\u00eele de la Touques (- </span><span class=\"S7365 S2D2 S2DE S2\" id=\"t1g_196\">864 </span><span class=\"S7366 S2D2 S2DE S2\" id=\"t1h_196\">milliers </span><span class=\"S7367 S2D2 S2DE S2\" id=\"t1i_196\">d\u2019euros) et la Financi\u00e8re de Saint Hubert Sarl (- </span><span class=\"S7368 S2D2 S2DE S2\" id=\"t1j_196\">706 </span><span class=\"S7369 S2D2 S2DE S2\" id=\"t1k_196\">milliers d\u2019euros). </span><span class=\"S736A S2D2 S2DE S2\" id=\"t1l_196\">La liste compl\u00e8te des soci\u00e9t\u00e9s consolid\u00e9es par mise en \u00e9quivalence </span><span class=\"S2F26 S2D2 S2DE S2\" id=\"t1m_196\">au 30 </span><span class=\"S736B S2D2 S2DE S2\" id=\"t1n_196\">septembre 2023 est pr\u00e9sent\u00e9e en note </span><span class=\"S736C S2D2 S2DE S2\" id=\"t1o_196\">3. </span><span class=\"S736D S62F5 S2\" id=\"t1p_196\">Informations financi\u00e8res r\u00e9sum\u00e9es </span><span class=\"S736E S62F5 S2\" id=\"t1q_196\">des </span><span class=\"S736F S62F5 S2\" id=\"t1r_196\">principales co-entreprises </span><span class=\"S7370 S2D2 S2DE S2\" id=\"t1s_196\">Les informations financi\u00e8res (\u00e0 100 </span><span class=\"S7371 S2D2 S2DE S2\" id=\"t1t_196\">%) r\u00e9sum\u00e9es de chacune des </span><span class=\"S7372 S2D2 S2DE S2\" id=\"t1u_196\">principales </span><span class=\"S7373 S2D2 S2DE S2\" id=\"t1v_196\">co-entreprises </span><span class=\"S7374 S2D2 S2DE S2\" id=\"t1w_196\">sont </span><span class=\"S7375 S2D2 S2DE S2\" id=\"t1x_196\">pr\u00e9sent\u00e9es </span><span class=\"S7376 S2D2 S2DE S2\" id=\"t1y_196\">ci-dessous. </span><span class=\"S7377 S2D2 S2DE S2\" id=\"t1z_196\">Ces </span><span class=\"S7378 S2D2 S2DE S2\" id=\"t20_196\">montants sont issus des \u00e9tats financiers des co-entreprises, \u00e9tablis </span><span class=\"S7379 S2D2 S2DE S2\" id=\"t21_196\">en application des normes IFRS et des principes comptables du </span><span class=\"S737A S2D2 S2DE S2\" id=\"t22_196\">Groupe </span><span class=\"S737B S2D2 S2DE S2\" id=\"t23_196\">Pierre </span><span class=\"S737C S2D2 S2DE S2\" id=\"t24_196\">&amp; </span><span class=\"S737D S2D2 S2DE S2\" id=\"t25_196\">Vacances-Center </span><span class=\"S4A3A S2D2 S2DE S2\" id=\"t26_196\">Parcs. </span><span class=\"S737E S2D2 S2DE S2\" id=\"t27_196\">Les </span><span class=\"S737F S2D2 S2DE S2\" id=\"t28_196\">donn\u00e9es </span><span class=\"S7380 S2D2 S2DE S2\" id=\"t29_196\">sont </span><span class=\"S7381 S2D2 S2DE S2\" id=\"t2a_196\">pr\u00e9sent\u00e9es avant \u00e9liminations des donn\u00e9es intra-groupes. Les </span><span class=\"S7382 S2D2 S2DE S2\" id=\"t2b_196\">autres activit\u00e9s correspondent essentiellement \u00e0 des r\u00e9sidences </span><span class=\"S8AA S2D2 S2DE S2\" id=\"t2c_196\">avec services associ\u00e9s. </span><span class=\"S7383 S720 S2\" id=\"t2d_196\">Compte de r\u00e9sultat </span><span class=\"S4BBC SBD3 S2\" id=\"t2e_196\">Compte de r\u00e9sultat synth\u00e9tique </span><span class=\"SF70 SBD3 S2\" id=\"t2f_196\">des </span><span class=\"S7384 SBD3 S2\" id=\"t2g_196\">coentreprises </span><span class=\"S536C SBD3 S2\" id=\"t2h_196\">(donn\u00e9es pr\u00e9sent\u00e9es \u00e0 100 </span><span class=\"S7385 SBD3 S2\" id=\"t2i_196\">%) </span><span class=\"S7386 S71F S2\" id=\"t2j_196\">Exercice 2022/2023 </span><span class=\"S7387 SBD3 S2\" id=\"t2k_196\">Exercice 2021/2022 </span><span class=\"S7388 S71F S2\" id=\"t2l_196\">Adagio </span><span class=\"S7389 S71F S2\" id=\"t2m_196\">Autres </span><span class=\"S738A SBD3 S2\" id=\"t2n_196\">Adagio </span><span class=\"S738B SBD3 S2\" id=\"t2o_196\">Villages </span><span class=\"S738C SBD3 S2\" id=\"t2p_196\">Nature </span><span class=\"S738D S1ABD S2\" id=\"t2q_196\">\u00ae </span><span class=\"S738E SBD3 S2\" id=\"t2r_196\">Autres </span><span class=\"S257 SBD5 S2\" id=\"t2s_196\">Chiffres d\u2019affaires </span><span class=\"S738F SBD5 S2\" id=\"t2t_196\">137 </span><span class=\"S7390 SBD5 S2\" id=\"t2u_196\">159 </span><span class=\"S7391 SBD5 S2\" id=\"t2v_196\">44 </span><span class=\"S7392 SBD5 S2\" id=\"t2w_196\">875 </span><span class=\"S7393 SBD5 S2\" id=\"t2x_196\">103 </span><span class=\"S7394 SBD5 S2\" id=\"t2y_196\">250 </span><span class=\"S7395 SBD5 S2\" id=\"t2z_196\">65 </span><span class=\"S7396 SBD5 S2\" id=\"t30_196\">013 </span><span class=\"S7397 SBD5 S2\" id=\"t31_196\">37 </span><span class=\"S7398 SBD5 S2\" id=\"t32_196\">808 </span><span class=\"S2D00 SBD5 S2\" id=\"t33_196\">Achats et services ext\u00e9rieurs </span><span class=\"S7399 SBD5 S2\" id=\"t34_196\">- </span><span class=\"S739A SBD5 S2\" id=\"t35_196\">79 </span><span class=\"S739B SBD5 S2\" id=\"t36_196\">121 </span><span class=\"S739C SBD5 S2\" id=\"t37_196\">- </span><span class=\"S739D SBD5 S2\" id=\"t38_196\">42 </span><span class=\"S739E SBD5 S2\" id=\"t39_196\">552 </span><span class=\"S739F SBD5 S2\" id=\"t3a_196\">- </span><span class=\"S73A0 SBD5 S2\" id=\"t3b_196\">57 </span><span class=\"S73A1 SBD5 S2\" id=\"t3c_196\">896 </span><span class=\"S73A2 SBD5 S2\" id=\"t3d_196\">- </span><span class=\"S73A3 SBD5 S2\" id=\"t3e_196\">36 </span><span class=\"S73A4 SBD5 S2\" id=\"t3f_196\">965 </span><span class=\"S73A5 SBD5 S2\" id=\"t3g_196\">- </span><span class=\"S73A6 SBD5 S2\" id=\"t3h_196\">38 </span><span class=\"S73A7 SBD5 S2\" id=\"t3i_196\">895 </span><span class=\"S2D08 SBD5 S2\" id=\"t3j_196\">Charges de personnel </span><span class=\"S73A8 SBD5 S2\" id=\"t3k_196\">- </span><span class=\"S73A9 SBD5 S2\" id=\"t3l_196\">26 </span><span class=\"S73AA SBD5 S2\" id=\"t3m_196\">601 </span><span class=\"S73AB SBD5 S2\" id=\"t3n_196\">- </span><span class=\"S73AC SBD5 S2\" id=\"t3o_196\">- </span><span class=\"S73AD SBD5 S2\" id=\"t3p_196\">21 </span><span class=\"S73AE SBD5 S2\" id=\"t3q_196\">717 </span><span class=\"S73AF SBD5 S2\" id=\"t3r_196\">- </span><span class=\"S73B0 SBD5 S2\" id=\"t3s_196\">7 </span><span class=\"S73B1 SBD5 S2\" id=\"t3t_196\">648 </span><span class=\"S73B2 SBD5 S2\" id=\"t3u_196\">- </span><span class=\"S230C SBD5 S2\" id=\"t3v_196\">Dotations aux amortissements et provisions </span><span class=\"S73B3 SBD5 S2\" id=\"t3w_196\">- </span><span class=\"S73B4 SBD5 S2\" id=\"t3x_196\">8 </span><span class=\"S73B5 SBD5 S2\" id=\"t3y_196\">671 </span><span class=\"S73B6 SBD5 S2\" id=\"t3z_196\">- </span><span class=\"S73B7 SBD5 S2\" id=\"t40_196\">684 </span><span class=\"S73B8 SBD5 S2\" id=\"t41_196\">- </span><span class=\"S73B9 SBD5 S2\" id=\"t42_196\">9 </span><span class=\"S73BA SBD5 S2\" id=\"t43_196\">863 </span><span class=\"S73BB SBD5 S2\" id=\"t44_196\">- </span><span class=\"S73BC SBD5 S2\" id=\"t45_196\">21 </span><span class=\"S73BD SBD5 S2\" id=\"t46_196\">141 </span><span class=\"S73BE SBD5 S2\" id=\"t47_196\">- </span><span class=\"S1139 SBD5 S2\" id=\"t48_196\">Autres charges et produits d\u2019exploitation </span><span class=\"S73BF SBD5 S2\" id=\"t49_196\">204 </span><span class=\"S73C0 SBD5 S2\" id=\"t4a_196\">48 </span><span class=\"S73C1 SBD5 S2\" id=\"t4b_196\">3 </span><span class=\"S73C2 SBD5 S2\" id=\"t4c_196\">591 </span><span class=\"S73C3 SBD5 S2\" id=\"t4d_196\">571 </span><span class=\"S73C4 SBD5 S2\" id=\"t4e_196\">36 </span><span class=\"S73C5 SBD3 S2\" id=\"t4f_196\">R\u00c9SULTAT OP\u00c9RATIONNEL COURANT </span><span class=\"S73C6 SBD3 S2\" id=\"t4g_196\">22 </span><span class=\"S73C7 SBD3 S2\" id=\"t4h_196\">970 </span><span class=\"S73C8 SBD3 S2\" id=\"t4i_196\">1 </span><span class=\"S73C9 SBD3 S2\" id=\"t4j_196\">687 </span><span class=\"S73CA SBD3 S2\" id=\"t4k_196\">17 </span><span class=\"S73CB SBD3 S2\" id=\"t4l_196\">364 </span><span class=\"S73CC SBD3 S2\" id=\"t4m_196\">- </span><span class=\"S73CD SBD3 S2\" id=\"t4n_196\">170 </span><span class=\"S73CE SBD3 S2\" id=\"t4o_196\">- </span><span class=\"S73CF SBD3 S2\" id=\"t4p_196\">1 </span><span class=\"S73D0 SBD3 S2\" id=\"t4q_196\">051 </span><span class=\"S46E SBD5 S2\" id=\"t4r_196\">Autres charges et produits op\u00e9rationnels </span><span class=\"S73D1 SBD5 S2\" id=\"t4s_196\">4 </span><span class=\"S73D2 SBD5 S2\" id=\"t4t_196\">- </span><span class=\"S73D3 SBD5 S2\" id=\"t4u_196\">1.229 </span><span class=\"S73D4 SBD5 S2\" id=\"t4v_196\">- </span><span class=\"S73D5 SBD5 S2\" id=\"t4w_196\">405 </span><span class=\"S73D6 SBD5 S2\" id=\"t4x_196\">- </span><span class=\"S73D7 SBD5 S2\" id=\"t4y_196\">28 </span><span class=\"S73D8 SBD5 S2\" id=\"t4z_196\">520 </span><span class=\"S73D9 SBD5 S2\" id=\"t50_196\">- </span><span class=\"S268 SBD3 S2\" id=\"t51_196\">R\u00c9SULTAT OP\u00c9RATIONNEL </span><span class=\"S73DA SBD3 S2\" id=\"t52_196\">22 </span><span class=\"S73DB SBD3 S2\" id=\"t53_196\">974 </span><span class=\"S73DC SBD3 S2\" id=\"t54_196\">458 </span><span class=\"S73DD SBD3 S2\" id=\"t55_196\">16 </span><span class=\"S73DE SBD3 S2\" id=\"t56_196\">959 </span><span class=\"S73DF SBD3 S2\" id=\"t57_196\">- </span><span class=\"S73E0 SBD3 S2\" id=\"t58_196\">28 </span><span class=\"S73E1 SBD3 S2\" id=\"t59_196\">690 </span><span class=\"S73E2 SBD3 S2\" id=\"t5a_196\">- </span><span class=\"S73E3 SBD3 S2\" id=\"t5b_196\">1 </span><span class=\"S73E4 SBD3 S2\" id=\"t5c_196\">051 </span><span class=\"S3006 SBD5 S2\" id=\"t5d_196\">Co\u00fbt de l\u2019endettement financier net </span><span class=\"S73E5 SBD5 S2\" id=\"t5e_196\">- </span><span class=\"S73E6 SBD5 S2\" id=\"t5f_196\">3 </span><span class=\"S73E7 SBD5 S2\" id=\"t5g_196\">776 </span><span class=\"S73E8 SBD5 S2\" id=\"t5h_196\">- </span><span class=\"S73E9 SBD5 S2\" id=\"t5i_196\">55 </span><span class=\"S73EA SBD5 S2\" id=\"t5j_196\">- </span><span class=\"S73EB SBD5 S2\" id=\"t5k_196\">2 </span><span class=\"S73EC SBD5 S2\" id=\"t5l_196\">514 </span><span class=\"S73ED SBD5 S2\" id=\"t5m_196\">- </span><span class=\"S73EE SBD5 S2\" id=\"t5n_196\">15 </span><span class=\"S73EF SBD5 S2\" id=\"t5o_196\">520 </span><span class=\"S73F0 SBD5 S2\" id=\"t5p_196\">- </span><span class=\"S73F1 SBD5 S2\" id=\"t5q_196\">84 </span><span class=\"S55FD SBD5 S2\" id=\"t5r_196\">Autres charges et produits financiers </span><span class=\"S73F2 SBD5 S2\" id=\"t5s_196\">36 </span><span class=\"S73F3 SBD5 S2\" id=\"t5t_196\">- </span><span class=\"S73F4 SBD5 S2\" id=\"t5u_196\">- </span><span class=\"S73F5 SBD5 S2\" id=\"t5v_196\">480 </span><span class=\"S73F6 SBD5 S2\" id=\"t5w_196\">1 </span><span class=\"S73F7 SBD5 S2\" id=\"t5x_196\">623 </span><span class=\"S73F8 SBD5 S2\" id=\"t5y_196\">- </span><span class=\"S5B7A SBD3 S2\" id=\"t5z_196\">R\u00c9SULTAT FINANCIER </span><span class=\"S73F9 SBD3 S2\" id=\"t60_196\">- </span><span class=\"S73FA SBD3 S2\" id=\"t61_196\">3 </span><span class=\"S73FB SBD3 S2\" id=\"t62_196\">739 </span><span class=\"S73FC SBD3 S2\" id=\"t63_196\">- </span><span class=\"S73FD SBD3 S2\" id=\"t64_196\">55 </span><span class=\"S73FE SBD3 S2\" id=\"t65_196\">- </span><span class=\"S105D SBD3 S2\" id=\"t66_196\">2 </span><span class=\"S73FF SBD3 S2\" id=\"t67_196\">993 </span><span class=\"S7400 SBD3 S2\" id=\"t68_196\">- </span><span class=\"S7401 SBD3 S2\" id=\"t69_196\">13 </span><span class=\"S7402 SBD3 S2\" id=\"t6a_196\">897 </span><span class=\"S7403 SBD3 S2\" id=\"t6b_196\">- </span><span class=\"S7404 SBD3 S2\" id=\"t6c_196\">84 </span><span class=\"S65D7 SBD3 S2\" id=\"t6d_196\">R\u00c9SULTAT AVANT IMP\u00d4T </span><span class=\"S7405 SBD3 S2\" id=\"t6e_196\">19 </span><span class=\"S7406 SBD3 S2\" id=\"t6f_196\">235 </span><span class=\"S7407 SBD3 S2\" id=\"t6g_196\">403 </span><span class=\"S7408 SBD3 S2\" id=\"t6h_196\">13 </span><span class=\"S7409 SBD3 S2\" id=\"t6i_196\">965 </span><span class=\"S740A SBD3 S2\" id=\"t6j_196\">- </span><span class=\"S740B SBD3 S2\" id=\"t6k_196\">42 </span><span class=\"S740C SBD3 S2\" id=\"t6l_196\">587 </span><span class=\"S740D SBD3 S2\" id=\"t6m_196\">- </span><span class=\"S740E SBD3 S2\" id=\"t6n_196\">1 </span><span class=\"S740F SBD3 S2\" id=\"t6o_196\">135 </span><span class=\"S23A8 SBD5 S2\" id=\"t6p_196\">Charge d\u2019imp\u00f4t </span><span class=\"S7410 SBD5 S2\" id=\"t6q_196\">- </span><span class=\"S7411 SBD5 S2\" id=\"t6r_196\">2 </span><span class=\"S7412 SBD5 S2\" id=\"t6s_196\">479 </span><span class=\"S7413 SBD5 S2\" id=\"t6t_196\">- </span><span class=\"S7414 SBD5 S2\" id=\"t6u_196\">231 </span><span class=\"S7415 SBD5 S2\" id=\"t6v_196\">- </span><span class=\"S7416 SBD5 S2\" id=\"t6w_196\">665 </span><span class=\"S7417 SBD5 S2\" id=\"t6x_196\">380 </span><span class=\"S7418 SBD5 S2\" id=\"t6y_196\">- </span><span class=\"S7419 SBD5 S2\" id=\"t6z_196\">339 </span><span class=\"S4630 SBD3 S2\" id=\"t70_196\">R\u00c9SULTAT NET </span><span class=\"S741A SBD3 S2\" id=\"t71_196\">16 </span><span class=\"S741B SBD3 S2\" id=\"t72_196\">756 </span><span class=\"S741C SBD3 S2\" id=\"t73_196\">172 </span><span class=\"S741D SBD3 S2\" id=\"t74_196\">13 </span><span class=\"S741E SBD3 S2\" id=\"t75_196\">301 </span><span class=\"S741F SBD3 S2\" id=\"t76_196\">- </span><span class=\"S7420 SBD3 S2\" id=\"t77_196\">42 </span><span class=\"S7421 SBD3 S2\" id=\"t78_196\">207 </span><span class=\"S7422 SBD3 S2\" id=\"t79_196\">- </span><span class=\"S7423 SBD3 S2\" id=\"t7a_196\">1 </span><span class=\"S7424 SBD3 S2\" id=\"t7b_196\">474 </span><span class=\"S7425 SBD5 S2\" id=\"t7c_196\">Pourcentage de d\u00e9tention </span><span class=\"S7426 SBD5 S2\" id=\"t7d_196\">50 </span><span class=\"S7427 SBD5 S2\" id=\"t7e_196\">% </span><span class=\"S7428 SBD5 S2\" id=\"t7f_196\">50 </span><span class=\"S7429 SBD5 S2\" id=\"t7g_196\">% </span><span class=\"S742A SBD5 S2\" id=\"t7h_196\">50 </span><span class=\"S742B SBD5 S2\" id=\"t7i_196\">% </span><span class=\"S742C SBD5 S2\" id=\"t7j_196\">50 </span><span class=\"S742D SBD5 S2\" id=\"t7k_196\">% </span><span class=\"S742E SBD5 S2\" id=\"t7l_196\">n/a </span><span class=\"S742F SBD3 S2\" id=\"t7m_196\">R\u00c9SULTAT REVENANT AU GROUPE </span><span class=\"S7430 SBD3 S2\" id=\"t7n_196\">8 </span><span class=\"S7431 SBD3 S2\" id=\"t7o_196\">378 </span><span class=\"S7432 SBD3 S2\" id=\"t7p_196\">161 </span><span class=\"S7433 SBD3 S2\" id=\"t7q_196\">6 </span><span class=\"S7434 SBD3 S2\" id=\"t7r_196\">650 </span><span class=\"S7435 SBD3 S2\" id=\"t7s_196\">- </span><span class=\"S7436 SBD3 S2\" id=\"t7t_196\">21 </span><span class=\"S7437 SBD3 S2\" id=\"t7u_196\">103 </span><span class=\"S7438 SBD3 S2\" id=\"t7v_196\">- </span><span class=\"S7439 SBD3 S2\" id=\"t7w_196\">594 </span><span class=\"S743A S71F S2\" id=\"t7x_196\">TOTAL </span><span class=\"S743B S71F S2\" id=\"t7y_196\">8 </span><span class=\"S743C S71F S2\" id=\"t7z_196\">539 </span><span class=\"S743D S71F S2\" id=\"t80_196\">- </span><span class=\"S743E S71F S2\" id=\"t81_196\">15 </span><span class=\"S743F S71F S2\" id=\"t82_196\">047 </span><span class=\"S2E5 S720 S2\" id=\"t7_197\">Bilan (donn\u00e9es financi\u00e8res \u00e0 100 </span><span class=\"S7440 S720 S2\" id=\"t8_197\">%) </span><span class=\"S7441 SBD4 S2\" id=\"t9_197\">(en milliers d\u2019euros) </span><span class=\"S7442 S71F S2\" id=\"ta_197\">30/09/2023 </span><span class=\"S7443 SBD3 S2\" id=\"tb_197\">30/09/2022 </span><span class=\"S7444 S71F S2\" id=\"tc_197\">Adagio </span><span class=\"S7445 S71F S2\" id=\"td_197\">Autres </span><span class=\"S7446 S71F S2\" id=\"te_197\">coentreprises </span><span class=\"S7447 SBD3 S2\" id=\"tf_197\">Adagio </span><span class=\"S7448 SBD3 S2\" id=\"tg_197\">Villages Nature </span><span class=\"S7449 SBD3 S2\" id=\"th_197\">Autres </span><span class=\"S744A SBD3 S2\" id=\"ti_197\">coentreprises </span><span class=\"S1EAA SBD3 S2\" id=\"tj_197\">Actif </span><span class=\"S8DA SBD5 S2\" id=\"tk_197\">Actifs non courants </span><span class=\"S744B SBD5 S2\" id=\"tl_197\">46 </span><span class=\"S744C SBD5 S2\" id=\"tm_197\">561 </span><span class=\"S744D SBD5 S2\" id=\"tn_197\">12 </span><span class=\"S744E SBD5 S2\" id=\"to_197\">56 </span><span class=\"S744F SBD5 S2\" id=\"tp_197\">832 </span><span class=\"S7450 SBD5 S2\" id=\"tq_197\">160 </span><span class=\"S7451 SBD5 S2\" id=\"tr_197\">491 </span><span class=\"S7452 SBD5 S2\" id=\"ts_197\">162 </span><span class=\"S5E70 SBD5 S2\" id=\"tt_197\">Actifs courants </span><span class=\"S7453 SBD5 S2\" id=\"tu_197\">126 </span><span class=\"S7454 SBD5 S2\" id=\"tv_197\">876 </span><span class=\"S7455 SBD5 S2\" id=\"tw_197\">50 </span><span class=\"S7456 SBD5 S2\" id=\"tx_197\">909 </span><span class=\"S7457 SBD5 S2\" id=\"ty_197\">88 </span><span class=\"S7458 SBD5 S2\" id=\"tz_197\">395 </span><span class=\"S7459 SBD5 S2\" id=\"t10_197\">66 </span><span class=\"S745A SBD5 S2\" id=\"t11_197\">734 </span><span class=\"S745B SBD5 S2\" id=\"t12_197\">82 </span><span class=\"S745C SBD5 S2\" id=\"t13_197\">536 </span><span class=\"S6BF3 S71F S2\" id=\"t14_197\">TOTAL DE L\u2019ACTIF </span><span class=\"S745D S71F S2\" id=\"t15_197\">173 </span><span class=\"S745E S71F S2\" id=\"t16_197\">437 </span><span class=\"S745F S71F S2\" id=\"t17_197\">50 </span><span class=\"S7460 S71F S2\" id=\"t18_197\">921 </span><span class=\"S7461 S71F S2\" id=\"t19_197\">145 </span><span class=\"S7462 S71F S2\" id=\"t1a_197\">227 </span><span class=\"S7463 S71F S2\" id=\"t1b_197\">227 </span><span class=\"S7464 S71F S2\" id=\"t1c_197\">225 </span><span class=\"S7465 S71F S2\" id=\"t1d_197\">82 </span><span class=\"S7351 S71F S2\" id=\"t1e_197\">698 </span><span class=\"S1EB8 SBD3 S2\" id=\"t1f_197\">Passif </span><span class=\"S1EBB SBD5 S2\" id=\"t1g_197\">Capitaux propres </span><span class=\"S7466 SBD5 S2\" id=\"t1h_197\">25 </span><span class=\"S7467 SBD5 S2\" id=\"t1i_197\">259 </span><span class=\"S7468 SBD5 S2\" id=\"t1j_197\">- </span><span class=\"S7469 SBD5 S2\" id=\"t1k_197\">577 </span><span class=\"S746A SBD5 S2\" id=\"t1l_197\">8 </span><span class=\"S746B SBD5 S2\" id=\"t1m_197\">463 </span><span class=\"S746C SBD5 S2\" id=\"t1n_197\">- </span><span class=\"S746D SBD5 S2\" id=\"t1o_197\">155 </span><span class=\"S746E SBD5 S2\" id=\"t1p_197\">796 </span><span class=\"S746F SBD5 S2\" id=\"t1q_197\">227 </span><span class=\"SAB1 SBD5 S2\" id=\"t1r_197\">Passifs non courants </span><span class=\"S7470 SBD5 S2\" id=\"t1s_197\">42 </span><span class=\"S7471 SBD5 S2\" id=\"t1t_197\">197 </span><span class=\"S7472 SBD5 S2\" id=\"t1u_197\">3 </span><span class=\"S7473 SBD5 S2\" id=\"t1v_197\">134 </span><span class=\"S7474 SBD5 S2\" id=\"t1w_197\">48 </span><span class=\"S7475 SBD5 S2\" id=\"t1x_197\">698 </span><span class=\"S7476 SBD5 S2\" id=\"t1y_197\">159 </span><span class=\"S7477 SBD5 S2\" id=\"t1z_197\">141 </span><span class=\"S7478 SBD5 S2\" id=\"t20_197\">3 </span><span class=\"S7479 SBD5 S2\" id=\"t21_197\">822 </span><span class=\"S165D SBD5 S2\" id=\"t22_197\">Passifs courants </span><span class=\"S747A SBD5 S2\" id=\"t23_197\">105 </span><span class=\"S747B SBD5 S2\" id=\"t24_197\">981 </span><span class=\"S747C SBD5 S2\" id=\"t25_197\">48 </span><span class=\"S747D SBD5 S2\" id=\"t26_197\">364 </span><span class=\"S747E SBD5 S2\" id=\"t27_197\">88 </span><span class=\"S747F SBD5 S2\" id=\"t28_197\">066 </span><span class=\"S7480 SBD5 S2\" id=\"t29_197\">223 </span><span class=\"S7481 SBD5 S2\" id=\"t2a_197\">880 </span><span class=\"S7482 SBD5 S2\" id=\"t2b_197\">78 </span><span class=\"S7483 SBD5 S2\" id=\"t2c_197\">649 </span><span class=\"S2DB2 S71F S2\" id=\"t2d_197\">TOTAL DU PASSIF </span><span class=\"S7484 S71F S2\" id=\"t2e_197\">173 </span><span class=\"S7485 S71F S2\" id=\"t2f_197\">437 </span><span class=\"S7486 S71F S2\" id=\"t2g_197\">50 </span><span class=\"S7487 S71F S2\" id=\"t2h_197\">921 </span><span class=\"S7488 S71F S2\" id=\"t2i_197\">145 </span><span class=\"S7489 S71F S2\" id=\"t2j_197\">227 </span><span class=\"S748A S71F S2\" id=\"t2k_197\">227 </span><span class=\"S748B S71F S2\" id=\"t2l_197\">225 </span><span class=\"S748C S71F S2\" id=\"t2m_197\">82 </span><span class=\"S748D S71F S2\" id=\"t2n_197\">698 </span><span class=\"S75C5 SBD4 S2\" id=\"t35_200\">(en milliers d\u2019euros) </span><span class=\"S75C6 S71F S2\" id=\"t36_200\">30/09/2023 </span><span class=\"S75C7 SBD3 S2\" id=\"t37_200\">30/09/2022 </span><span class=\"S1C09 SBD5 S2\" id=\"t38_200\">Comptes courants externes </span><span class=\"S75C8 SBD5 S2\" id=\"t39_200\">15 </span><span class=\"S75C9 SBD5 S2\" id=\"t3a_200\">766 </span><span class=\"S75CA SBD5 S2\" id=\"t3b_200\">98 </span><span class=\"S75CB SBD5 S2\" id=\"t3c_200\">498 </span><span class=\"S5472 SBD5 S2\" id=\"t3d_200\">Pr\u00eats \u00ab </span><span class=\"S75CC SBD5 S2\" id=\"t3e_200\">Propri\u00e9t\u00e9 Pierre </span><span class=\"S75CD SBD5 S2\" id=\"t3f_200\">&amp; </span><span class=\"S75CE SBD5 S2\" id=\"t3g_200\">Vacances </span><span class=\"S75CF SBD5 S2\" id=\"t3h_200\">\u00bb </span><span class=\"S75D0 SBD5 S2\" id=\"t3i_200\">5 </span><span class=\"S75D1 SBD5 S2\" id=\"t3j_200\">482 </span><span class=\"S75D2 SBD5 S2\" id=\"t3k_200\">8 </span><span class=\"S75D3 SBD5 S2\" id=\"t3l_200\">226 </span><span class=\"S2C21 SBD5 S2\" id=\"t3m_200\">Instruments d\u00e9riv\u00e9s de couverture </span><span class=\"S75D4 SBD5 S2\" id=\"t3n_200\">2 </span><span class=\"S75D5 SBD5 S2\" id=\"t3o_200\">117 </span><span class=\"S75D6 SBD5 S2\" id=\"t3p_200\">- </span><span class=\"S1839 S71F S2\" id=\"t3q_200\">TOTAL </span><span class=\"S75D7 S71F S2\" id=\"t3r_200\">23 </span><span class=\"S75D8 S71F S2\" id=\"t3s_200\">365 </span><span class=\"S75D9 S71F S2\" id=\"t3t_200\">106 </span><span class=\"S75DA S71F S2\" id=\"t3u_200\">724 </span><span class=\"S75DB S2D2 S2DE S2\" id=\"t3v_200\">Les \u00ab </span><span class=\"S75DC S2D2 S2DE S2\" id=\"t3w_200\">Actifs financiers courants </span><span class=\"S75DD S2D2 S2DE S2\" id=\"t3x_200\">\u00bb incluent essentiellement des </span><span class=\"S75DE S2D2 S2DE S2\" id=\"t3y_200\">comptes courants d\u00e9biteurs de co-entreprises, la juste valeur des </span><span class=\"S75DF S2D2 S2DE S2\" id=\"t3z_200\">instruments de couverture souscrits par le Groupe au cours de </span><span class=\"S62A4 S2D2 S2DE S2\" id=\"t40_200\">l\u2019exercice </span><span class=\"S75E0 S2D2 S2DE S2\" id=\"t41_200\">2022/2023, </span><span class=\"S75E1 S2D2 S2DE S2\" id=\"t42_200\">ainsi </span><span class=\"S75E2 S2D2 S2DE S2\" id=\"t43_200\">que </span><span class=\"S75E3 S2D2 S2DE S2\" id=\"t44_200\">divers </span><span class=\"S75E4 S2D2 S2DE S2\" id=\"t45_200\">pr\u00eats </span><span class=\"S75E5 S2D2 S2DE S2\" id=\"t46_200\">\u00ab </span><span class=\"S75E6 S2D2 S2DE S2\" id=\"t47_200\">Propri\u00e9t\u00e9s </span><span class=\"SDA6 S2D2 S2DE S2\" id=\"t48_200\">Pierre </span><span class=\"S75E7 S2D2 S2DE S2\" id=\"t49_200\">&amp; </span><span class=\"S75E8 S2D2 S2DE S2\" id=\"t4a_200\">Vacances </span>\u00bb.<span class=\"S75FE S2D2 S2DE S2\" id=\"t4z_200\">La diminution de - </span><span class=\"S75FF S2D2 S2DE S2\" id=\"t50_200\">83 </span><span class=\"S7600 S2D2 S2DE S2\" id=\"t51_200\">359 </span><span class=\"S7601 S2D2 S2DE S2\" id=\"t52_200\">milliers d\u2019euros des \u00ab </span><span class=\"S7602 S2D2 S2DE S2\" id=\"t53_200\">Comptes courants </span><span class=\"S14A2 S2D2 S2DE S2\" id=\"t54_200\">externes </span><span class=\"S7603 S2D2 S2DE S2\" id=\"t55_200\">\u00bb </span><span class=\"S7604 S2D2 S2DE S2\" id=\"t56_200\">par </span><span class=\"S7605 S2D2 S2DE S2\" id=\"t57_200\">rapport </span><span class=\"S7606 S2D2 S2DE S2\" id=\"t58_200\">au </span><span class=\"S7607 S2D2 S2DE S2\" id=\"t59_200\">30 </span><span class=\"S7608 S2D2 S2DE S2\" id=\"t5a_200\">septembre </span><span class=\"S7609 S2D2 S2DE S2\" id=\"t5b_200\">2022, </span><span class=\"S760A S2D2 S2DE S2\" id=\"t5c_200\">s\u2019explique </span><span class=\"S760B S2D2 S2DE S2\" id=\"t5d_200\">essentiellement par les op\u00e9rations de r\u00e9organisation capitalistiques </span><span class=\"S760C S2D2 S2DE S2\" id=\"t5e_200\">et juridiques au niveau du p\u00f4le Villages Nature </span><span class=\"S760D S2D5 S2DE S2\" id=\"t5f_200\">\u00ae </span><span class=\"S760E S2D2 S2DE S2\" id=\"t5g_200\">Tourisme. </span><span class=\"S760F S2D2 S2DE S2\" id=\"t5h_200\">Le Groupe s\u2019est assur\u00e9 du caract\u00e8re recouvrable de la valeur nette </span><span class=\"S1405 S2D2 S2DE S2\" id=\"t5i_200\">comptable de ces comptes courants. </span><span class=\"S7763 S2D2 S2DE S2\" id=\"t4a_203\">La provision pour titres n\u00e9gatifs s\u2019\u00e9l\u00e8ve \u00e0 4 </span><span class=\"S7764 S2D2 S2DE S2\" id=\"t4b_203\">394 </span><span class=\"S7765 S2D2 S2DE S2\" id=\"t4c_203\">milliers d\u2019euros au </span><span class=\"S529F S2D2 S2DE S2\" id=\"t4d_203\">30 </span><span class=\"S7766 S2D2 S2DE S2\" id=\"t4e_203\">septembre 2023. La variation de - </span><span class=\"S7767 S2D2 S2DE S2\" id=\"t4f_203\">78 </span><span class=\"S7768 S2D2 S2DE S2\" id=\"t4g_203\">390 </span><span class=\"S7769 S2D2 S2DE S2\" id=\"t4h_203\">milliers d\u2019euros porte </span><span class=\"S776A S2D2 S2DE S2\" id=\"t4i_203\">essentiellement sur la reprise des provisions des titres des soci\u00e9t\u00e9s </span><span class=\"S776B S2D2 S2DE S2\" id=\"t4j_203\">Villages Nature </span><span class=\"S776C S2D5 S2DE S2\" id=\"t4k_203\">\u00ae </span><span class=\"S776D S2D2 S2DE S2\" id=\"t4l_203\">qui, suite aux op\u00e9rations du 13 </span><span class=\"S776E S2D2 S2DE S2\" id=\"t4m_203\">d\u00e9cembre 2022, </span><span class=\"S8AA S2D2 S2DE S2\" id=\"t4n_203\">sont int\u00e9gr\u00e9es \u00e0 100 </span><span class=\"S776F S2D2 S2DE S2\" id=\"t4o_203\">% dans le Groupe. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30109": {
   "value": "<span class=\"S1F4E S2D2 S2DE S2\" id=\"t2d_172\">Sont consolid\u00e9s </span><span class=\"S62A2 S2D2 S2DE S2\" id=\"t2e_172\">: </span><span class=\"S62A8 S2D2 S2DE S2\" id=\"t2k_172\">par mise en \u00e9quivalence, les coentreprises (soci\u00e9t\u00e9s exploit\u00e9es en </span><span class=\"S62A9 S2DB S2DE S2\" id=\"t2l_172\">E </span><span class=\"S62AA S2D2 S2DE S2\" id=\"t2m_172\">commun dans le cadre d\u2019un contr\u00f4le conjoint), ainsi que les titres </span><span class=\"S62AB S2D2 S2DE S2\" id=\"t2n_172\">des soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou </span><span class=\"S62AC S2D2 S2DE S2\" id=\"t2o_172\">indirectement une influence notable sans toutefois exercer le </span><span class=\"S62AD S2D2 S2DE S2\" id=\"t2p_172\">contr\u00f4le. Cette influence est pr\u00e9sum\u00e9e lorsque le Groupe d\u00e9tient </span><span class=\"S62AE S2D2 S2DE S2\" id=\"t2q_172\">plus de 20 </span><span class=\"S62AF S2D2 S2DE S2\" id=\"t2r_172\">% des droits de vote. </span><span class=\"S62B0 S2D2 S2DE S2\" id=\"t2s_172\">La m\u00e9thode de la mise en \u00e9quivalence pr\u00e9voit que la participation </span><span class=\"S62B1 S2D2 S2DE S2\" id=\"t2t_172\">dans une entreprise associ\u00e9e ou une coentreprise soit initialement </span><span class=\"S62B2 S2D2 S2DE S2\" id=\"t2u_172\">comptabilis\u00e9e au co\u00fbt d\u2019acquisition, puis ajust\u00e9e ult\u00e9rieurement de </span><span class=\"S62B3 S2D2 S2DE S2\" id=\"t2v_172\">la part du groupe dans le r\u00e9sultat et les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S62B4 S2D2 S2DE S2\" id=\"t2w_172\">global de l\u2019entreprise associ\u00e9e ou de la coentreprise. </span><span class=\"S62B5 S2D2 S2DE S2\" id=\"t2x_172\">Les quotes-parts de r\u00e9sultat net de ces entit\u00e9s sont int\u00e9gr\u00e9es dans </span><span class=\"S62B6 S2D2 S2DE S2\" id=\"t2y_172\">le compte de r\u00e9sultat consolid\u00e9 du Groupe, sur une ligne sp\u00e9cifique </span><span class=\"S62B7 S2D2 S2DE S2\" id=\"t2z_172\">intitul\u00e9e \u00ab </span><span class=\"S62B8 S2D2 S2DE S2\" id=\"t30_172\">Quote-part dans les r\u00e9sultats des soci\u00e9t\u00e9s mises en </span><span class=\"S91E S2D2 S2DE S2\" id=\"t31_172\">\u00e9quivalence </span><span class=\"S62B9 S2D2 S2DE S2\" id=\"t32_172\">\u00bb. </span><span class=\"S62BA S2D2 S2DE S2\" id=\"t33_172\">Les r\u00e9sultats des soci\u00e9t\u00e9s acquises au cours de la p\u00e9riode sont </span><span class=\"S62BB S2D2 S2DE S2\" id=\"t34_172\">consolid\u00e9s \u00e0 compter de la date \u00e0 laquelle le contr\u00f4le (exclusif ou </span><span class=\"S62BC S2D2 S2DE S2\" id=\"t35_172\">conjoint) ou l\u2019influence notable sont exerc\u00e9s. Les r\u00e9sultats des </span><span class=\"S62BD S2D2 S2DE S2\" id=\"t36_172\">soci\u00e9t\u00e9s c\u00e9d\u00e9es au cours de l\u2019exercice sont consolid\u00e9s jusqu\u2019\u00e0 la </span><span class=\"S1DAD S2D2 S2DE S2\" id=\"t37_172\">date de leur perte de contr\u00f4le ou d\u2019influence notable. </span><span class=\"S6726 S625B S2\" id=\"t7_183\">Liste des principales entit\u00e9s consolid\u00e9es </span><span class=\"S6727 S625C S2\" id=\"t8_183\">Note </span><span class=\"S6728 S625C S2\" id=\"t9_183\">3 </span><span class=\"S68E6 S2D2 S2DE S2\" id=\"ta_183\">Au cours de l\u2019exercice 2022/2023, le Groupe a acquis les parts r\u00e9siduelles des entit\u00e9s du p\u00f4le Villages Nature </span><span class=\"S68E7 S2D5 S2DE S2\" id=\"tb_183\">\u00ae </span><span class=\"S68E8 S2D2 S2DE S2\" id=\"tc_183\">(d\u00e9tails de l\u2019op\u00e9ration expliqu\u00e9s </span><span class=\"SFD9 S2D2 S2DE S2\" id=\"td_183\">dans la note </span><span class=\"S68E9 S2D2 S2DE S2\" id=\"te_183\">2.3). </span><span class=\"S68EA SBD3 S2\" id=\"tf_183\">Forme </span><span class=\"SEFC SBD3 S2\" id=\"tg_183\">juridique </span><span class=\"S68EB SBD3 S2\" id=\"th_183\">Soci\u00e9t\u00e9s </span><span class=\"S68EC SBD3 S2\" id=\"ti_183\">M\u00e9thode de </span><span class=\"S68ED SBD3 S2\" id=\"tj_183\">consolidation </span><span class=\"S68EE S71F S2\" id=\"tk_183\">% d'int\u00e9r\u00eat </span><span class=\"S68EF S71F S2\" id=\"tl_183\">Cl\u00f4ture </span><span class=\"S68F0 S71F S2\" id=\"tm_183\">% d'int\u00e9r\u00eat </span><span class=\"S68F1 S71F S2\" id=\"tn_183\">Ouverture </span><span class=\"S68F2 SBD3 S2\" id=\"to_183\">Pays </span><span class=\"SD2A SBD3 S2\" id=\"tp_183\">Holding et entit\u00e9s \u00ab </span><span class=\"S68F3 SBD3 S2\" id=\"tq_183\">autres </span><span class=\"S68F4 SBD3 S2\" id=\"tr_183\">\u00bb </span><span class=\"S2F14 SBD5 S2\" id=\"ts_183\">SA </span><span class=\"S68F5 SBD5 S2\" id=\"tt_183\">Pierre </span><span class=\"S68F6 SBD5 S2\" id=\"tu_183\">et </span><span class=\"S68F7 SBD5 S2\" id=\"tv_183\">Vacances SA </span><span class=\"S68F8 SBD5 S2\" id=\"tw_183\">Globale (IG) </span><span class=\"S68F9 SBD5 S2\" id=\"tx_183\">100 </span><span class=\"S68FA SBD5 S2\" id=\"ty_183\">100 </span><span class=\"S68FB SBD5 S2\" id=\"tz_183\">FRANCE </span><span class=\"S2AAE SBD5 S2\" id=\"t10_183\">SAS </span><span class=\"S68FC SBD5 S2\" id=\"t11_183\">C.T.M. SAS </span><span class=\"S68FD SBD5 S2\" id=\"t12_183\">Globale (IG) </span><span class=\"S68FE SBD5 S2\" id=\"t13_183\">100 </span><span class=\"S68FF SBD5 S2\" id=\"t14_183\">100 </span><span class=\"S6900 SBD5 S2\" id=\"t15_183\">FRANCE </span><span class=\"SB52 SBD5 S2\" id=\"t16_183\">SASU </span><span class=\"S6901 SBD5 S2\" id=\"t17_183\">Curchase </span><span class=\"S6902 SBD5 S2\" id=\"t18_183\">Globale (IG) </span><span class=\"S6903 SBD5 S2\" id=\"t19_183\">100 </span><span class=\"S6904 SBD5 S2\" id=\"t1a_183\">100 </span><span class=\"S6905 SBD5 S2\" id=\"t1b_183\">FRANCE </span><span class=\"S1EBB SBD5 S2\" id=\"t1c_183\">GIE </span><span class=\"S6906 SBD5 S2\" id=\"t1d_183\">GIE PV-CP Service Holding </span><span class=\"S6907 SBD5 S2\" id=\"t1e_183\">Globale (IG) </span><span class=\"S6908 SBD5 S2\" id=\"t1f_183\">100 </span><span class=\"S6909 SBD5 S2\" id=\"t1g_183\">100 </span><span class=\"S690A SBD5 S2\" id=\"t1h_183\">FRANCE </span><span class=\"S690B SBD5 S2\" id=\"t1i_183\">GIE </span><span class=\"S690C SBD5 S2\" id=\"t1j_183\">GIE PV-CP Services </span><span class=\"S690D SBD5 S2\" id=\"t1k_183\">Globale (IG) </span><span class=\"S690E SBD5 S2\" id=\"t1l_183\">100 </span><span class=\"S690F SBD5 S2\" id=\"t1m_183\">100 </span><span class=\"S6910 SBD5 S2\" id=\"t1n_183\">FRANCE </span><span class=\"S1BF4 SBD5 S2\" id=\"t1o_183\">SAS </span><span class=\"S6911 SBD5 S2\" id=\"t1p_183\">GUEST\u2019UP </span><span class=\"S6912 SBD5 S2\" id=\"t1q_183\">Mise en </span><span class=\"S6913 SBD5 S2\" id=\"t1r_183\">\u00e9quivalence (ME) </span><span class=\"S6914 SBD5 S2\" id=\"t1s_183\">45 </span><span class=\"S6915 SBD5 S2\" id=\"t1t_183\">- </span><span class=\"S6916 SBD5 S2\" id=\"t1u_183\">FRANCE </span><span class=\"S1ADA SBD5 S2\" id=\"t1v_183\">SAS </span><span class=\"S6917 SBD5 S2\" id=\"t1w_183\">Pastel Asset Management </span><span class=\"S6918 SBD5 S2\" id=\"t1x_183\">Mise en </span><span class=\"S6919 SBD5 S2\" id=\"t1y_183\">\u00e9quivalence (ME) </span><span class=\"S691A SBD5 S2\" id=\"t1z_183\">15 </span><span class=\"S691B SBD5 S2\" id=\"t20_183\">- </span><span class=\"S691C SBD5 S2\" id=\"t21_183\">FRANCE </span><span class=\"S8E5 SBD5 S2\" id=\"t22_183\">SNC </span><span class=\"S691D SBD5 S2\" id=\"t23_183\">Pierre </span><span class=\"S691E SBD5 S2\" id=\"t24_183\">&amp; </span><span class=\"S691F SBD5 S2\" id=\"t25_183\">Vacances FI </span><span class=\"S6920 SBD5 S2\" id=\"t26_183\">Globale (IG) </span><span class=\"S6921 SBD5 S2\" id=\"t27_183\">100 </span><span class=\"S6922 SBD5 S2\" id=\"t28_183\">100 </span><span class=\"S6923 SBD5 S2\" id=\"t29_183\">FRANCE </span><span class=\"S494C SBD5 S2\" id=\"t2a_183\">SASU </span><span class=\"S6924 SBD5 S2\" id=\"t2b_183\">Pierre </span><span class=\"S6925 SBD5 S2\" id=\"t2c_183\">&amp; </span><span class=\"S6926 SBD5 S2\" id=\"t2d_183\">Vacances Investissement </span><span class=\"S6927 SBD5 S2\" id=\"t2e_183\">47 </span><span class=\"S6928 SBD5 S2\" id=\"t2f_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6929 SBD5 S2\" id=\"t2g_183\">- </span><span class=\"S692A SBD5 S2\" id=\"t2h_183\">100 </span><span class=\"S692B SBD5 S2\" id=\"t2i_183\">FRANCE </span><span class=\"S692C SBD5 S2\" id=\"t2j_183\">SASU </span><span class=\"S692D SBD5 S2\" id=\"t2k_183\">Pierre </span><span class=\"S692E SBD5 S2\" id=\"t2l_183\">&amp; </span><span class=\"S692F SBD5 S2\" id=\"t2m_183\">Vacances Investissement </span><span class=\"S6930 SBD5 S2\" id=\"t2n_183\">51 </span><span class=\"S6931 SBD5 S2\" id=\"t2o_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6932 SBD5 S2\" id=\"t2p_183\">- </span><span class=\"S6933 SBD5 S2\" id=\"t2q_183\">100 </span><span class=\"S6934 SBD5 S2\" id=\"t2r_183\">FRANCE </span><span class=\"S3A50 SBD5 S2\" id=\"t2s_183\">SARL </span><span class=\"S6935 SBD5 S2\" id=\"t2t_183\">Pierre </span><span class=\"S6936 SBD5 S2\" id=\"t2u_183\">&amp; </span><span class=\"S6937 SBD5 S2\" id=\"t2v_183\">Vacances Italia SRL </span><span class=\"S6938 SBD5 S2\" id=\"t2w_183\">Globale (IG) </span><span class=\"S6939 SBD5 S2\" id=\"t2x_183\">100 </span><span class=\"S693A SBD5 S2\" id=\"t2y_183\">100 </span><span class=\"S693B SBD5 S2\" id=\"t2z_183\">ITALIE </span><span class=\"S2ABF SBD5 S2\" id=\"t30_183\">SAS </span><span class=\"S693C SBD5 S2\" id=\"t31_183\">Pierre </span><span class=\"S693D SBD5 S2\" id=\"t32_183\">&amp; </span><span class=\"S693E SBD5 S2\" id=\"t33_183\">Vacances Marques SAS </span><span class=\"S693F SBD5 S2\" id=\"t34_183\">Globale (IG) </span><span class=\"S6940 SBD5 S2\" id=\"t35_183\">100 </span><span class=\"S6941 SBD5 S2\" id=\"t36_183\">100 </span><span class=\"S6942 SBD5 S2\" id=\"t37_183\">FRANCE </span><span class=\"S692 SBD5 S2\" id=\"t38_183\">SASU </span><span class=\"S6943 SBD5 S2\" id=\"t39_183\">Pierre </span><span class=\"S6944 SBD5 S2\" id=\"t3a_183\">&amp; </span><span class=\"S6945 SBD5 S2\" id=\"t3b_183\">Vacances Investissement </span><span class=\"S6946 SBD5 S2\" id=\"t3c_183\">55 </span><span class=\"S6947 SBD5 S2\" id=\"t3d_183\">Globale (IG) </span><span class=\"S6948 SBD5 S2\" id=\"t3e_183\">100 </span><span class=\"S6949 SBD5 S2\" id=\"t3f_183\">100 </span><span class=\"S694A SBD5 S2\" id=\"t3g_183\">FRANCE </span><span class=\"SE08 SBD5 S2\" id=\"t3h_183\">SASU </span><span class=\"S694B SBD5 S2\" id=\"t3i_183\">Pierre </span><span class=\"S694C SBD5 S2\" id=\"t3j_183\">&amp; </span><span class=\"S694D SBD5 S2\" id=\"t3k_183\">Vacances Investissement </span><span class=\"S694E SBD5 S2\" id=\"t3l_183\">56 </span><span class=\"SE0C SBD5 S2\" id=\"t3m_183\">Globale (IG) </span><span class=\"S694F SBD5 S2\" id=\"t3n_183\">100 </span><span class=\"S6950 SBD5 S2\" id=\"t3o_183\">100 </span><span class=\"S6951 SBD5 S2\" id=\"t3p_183\">FRANCE </span><span class=\"SD52 SBD5 S2\" id=\"t3q_183\">SARL </span><span class=\"S6952 SBD5 S2\" id=\"t3r_183\">Pierre </span><span class=\"S6953 SBD5 S2\" id=\"t3s_183\">&amp; </span><span class=\"S6954 SBD5 S2\" id=\"t3t_183\">Vacances Investissement </span><span class=\"S6955 SBD5 S2\" id=\"t3u_183\">61 </span><span class=\"S6956 SBD5 S2\" id=\"t3v_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6957 SBD5 S2\" id=\"t3w_183\">- </span><span class=\"S6958 SBD5 S2\" id=\"t3x_183\">100 </span><span class=\"S6959 SBD5 S2\" id=\"t3y_183\">FRANCE </span><span class=\"S1876 SBD5 S2\" id=\"t3z_183\">SAS </span><span class=\"S695A SBD5 S2\" id=\"t40_183\">Pierre </span><span class=\"S695B SBD5 S2\" id=\"t41_183\">&amp; </span><span class=\"S695C SBD5 S2\" id=\"t42_183\">Vacances Maroc </span><span class=\"S695D SBD5 S2\" id=\"t43_183\">Globale (IG) </span><span class=\"S695E SBD5 S2\" id=\"t44_183\">100 </span><span class=\"S695F SBD5 S2\" id=\"t45_183\">100 </span><span class=\"S6960 SBD5 S2\" id=\"t46_183\">MAROC </span><span class=\"S2814 SBD5 S2\" id=\"t47_183\">SAS </span><span class=\"S6961 SBD5 S2\" id=\"t48_183\">PV-CP China Holding SAS </span><span class=\"S6962 SBD5 S2\" id=\"t49_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6963 SBD5 S2\" id=\"t4a_183\">- </span><span class=\"S6964 SBD5 S2\" id=\"t4b_183\">100 </span><span class=\"S6965 SBD5 S2\" id=\"t4c_183\">FRANCE </span><span class=\"S3C0C SBD5 S2\" id=\"t4d_183\">SARL </span><span class=\"S6966 SBD5 S2\" id=\"t4e_183\">R\u00e9sidence City Srl </span><span class=\"S6967 SBD5 S2\" id=\"t4f_183\">Globale (IG) </span><span class=\"S6968 SBD5 S2\" id=\"t4g_183\">100 </span><span class=\"S6969 SBD5 S2\" id=\"t4h_183\">100 </span><span class=\"SEBE SBD5 S2\" id=\"t4i_183\">ITALIE </span><span class=\"S4F0F SBD3 S2\" id=\"t4j_183\">Center Parcs </span><span class=\"S2F2F SBD5 S2\" id=\"t4k_183\">SARL </span><span class=\"S696A SBD5 S2\" id=\"t4l_183\">Beheer Recreatiepark Zandvoort B.V. </span><span class=\"S696B SBD5 S2\" id=\"t4m_183\">Globale (IG) </span><span class=\"S696C SBD5 S2\" id=\"t4n_183\">100 </span><span class=\"S696D SBD5 S2\" id=\"t4o_183\">100 </span><span class=\"S696E SBD5 S2\" id=\"t4p_183\">PAYS-BAS </span><span class=\"S696F SBD5 S2\" id=\"t4q_183\">SA </span><span class=\"S6970 SBD5 S2\" id=\"t4r_183\">Center Parcs Ardennen </span><span class=\"S6971 SBD5 S2\" id=\"t4s_183\">Globale (IG) </span><span class=\"S6972 SBD5 S2\" id=\"t4t_183\">100 </span><span class=\"S6973 SBD5 S2\" id=\"t4u_183\">100 </span><span class=\"S6974 SBD5 S2\" id=\"t4v_183\">BELGIQUE </span><span class=\"S30CB SBD5 S2\" id=\"t4w_183\">SARL </span><span class=\"S6975 SBD5 S2\" id=\"t4x_183\">Center Parcs Bungalowpark Allg\u00e4u GmbH </span><span class=\"S6976 SBD5 S2\" id=\"t4y_183\">Globale (IG) </span><span class=\"S6977 SBD5 S2\" id=\"t4z_183\">100 </span><span class=\"S6978 SBD5 S2\" id=\"t50_183\">100 </span><span class=\"S6979 SBD5 S2\" id=\"t51_183\">ALLEMAGNE </span><span class=\"S1318 SBD5 S2\" id=\"t52_183\">SARL </span><span class=\"S697A SBD5 S2\" id=\"t53_183\">Center Parcs Bungalowpark Bispingen GmbH </span><span class=\"S697B SBD5 S2\" id=\"t54_183\">Globale (IG) </span><span class=\"S697C SBD5 S2\" id=\"t55_183\">100 </span><span class=\"S697D SBD5 S2\" id=\"t56_183\">100 </span><span class=\"S697E SBD5 S2\" id=\"t57_183\">ALLEMAGNE </span><span class=\"S5E50 SBD5 S2\" id=\"t58_183\">SARL </span><span class=\"S697F SBD5 S2\" id=\"t59_183\">Center Parcs Bungalowpark Bostalsee GmbH </span><span class=\"S6980 SBD5 S2\" id=\"t5a_183\">Globale (IG) </span><span class=\"S6981 SBD5 S2\" id=\"t5b_183\">100 </span><span class=\"S6982 SBD5 S2\" id=\"t5c_183\">100 </span><span class=\"S6983 SBD5 S2\" id=\"t5d_183\">ALLEMAGNE </span><span class=\"S1834 SBD5 S2\" id=\"t5e_183\">SARL </span><span class=\"S6984 SBD5 S2\" id=\"t5f_183\">Center Parcs Bungalowpark B\u00fctjadinger K\u00fcste GmbH </span><span class=\"S6985 SBD5 S2\" id=\"t5g_183\">Globale (IG) </span><span class=\"S6986 SBD5 S2\" id=\"t5h_183\">100 </span><span class=\"S6987 SBD5 S2\" id=\"t5i_183\">100 </span><span class=\"S6988 SBD5 S2\" id=\"t5j_183\">ALLEMAGNE </span><span class=\"S1E42 SBD5 S2\" id=\"t5k_183\">SARL </span><span class=\"S6989 SBD5 S2\" id=\"t5l_183\">Center Parcs Bungalowpark Heilbachse GmbH </span><span class=\"S698A SBD5 S2\" id=\"t5m_183\">Globale (IG) </span><span class=\"S698B SBD5 S2\" id=\"t5n_183\">100 </span><span class=\"S698C SBD5 S2\" id=\"t5o_183\">100 </span><span class=\"S698D SBD5 S2\" id=\"t5p_183\">ALLEMAGNE </span><span class=\"S5528 SBD5 S2\" id=\"t5q_183\">SARL </span><span class=\"S698E SBD5 S2\" id=\"t5r_183\">Center Parcs Bungalowpark Hochsauerland GmbH </span><span class=\"S698F SBD5 S2\" id=\"t5s_183\">Globale (IG) </span><span class=\"S6990 SBD5 S2\" id=\"t5t_183\">100 </span><span class=\"S6991 SBD5 S2\" id=\"t5u_183\">100 </span><span class=\"S6992 SBD5 S2\" id=\"t5v_183\">ALLEMAGNE </span><span class=\"S2C21 SBD5 S2\" id=\"t5w_183\">SARL </span><span class=\"S6993 SBD5 S2\" id=\"t5x_183\">Center Parcs Deutschland Kunden-Center GmbH </span><span class=\"S6994 SBD5 S2\" id=\"t5y_183\">Globale (IG) </span><span class=\"S6995 SBD5 S2\" id=\"t5z_183\">100 </span><span class=\"S6996 SBD5 S2\" id=\"t60_183\">100 </span><span class=\"S6997 SBD5 S2\" id=\"t61_183\">ALLEMAGNE </span><span class=\"S6998 SBD5 S2\" id=\"t62_183\">SARL </span><span class=\"S6999 SBD5 S2\" id=\"t63_183\">Center Parcs Development B.V. </span><span class=\"S699A SBD5 S2\" id=\"t64_183\">Globale (IG) </span><span class=\"S699B SBD5 S2\" id=\"t65_183\">100 </span><span class=\"S699C SBD5 S2\" id=\"t66_183\">100 </span><span class=\"S699D SBD5 S2\" id=\"t67_183\">PAYS-BAS </span><span class=\"S1C15 SBD5 S2\" id=\"t68_183\">SARL </span><span class=\"S699E SBD5 S2\" id=\"t69_183\">Center Parcs Entwickelungsgesellschaft Germany GmbH </span><span class=\"S699F SBD5 S2\" id=\"t6a_183\">Globale (IG) </span><span class=\"S69A0 SBD5 S2\" id=\"t6b_183\">100 </span><span class=\"S69A1 SBD5 S2\" id=\"t6c_183\">100 </span><span class=\"S69A2 SBD5 S2\" id=\"t6d_183\">ALLEMAGNE </span><span class=\"S26BC SBD5 S2\" id=\"t6e_183\">SA </span><span class=\"S69A3 SBD5 S2\" id=\"t6f_183\">Center Parcs Europe BE PE </span><span class=\"S69A4 SBD5 S2\" id=\"t6g_183\">Globale (IG) </span><span class=\"S69A5 SBD5 S2\" id=\"t6h_183\">100 </span><span class=\"S69A6 SBD5 S2\" id=\"t6i_183\">100 </span><span class=\"S69A7 SBD5 S2\" id=\"t6j_183\">BELGIQUE </span><span class=\"S69A8 SBD5 S2\" id=\"t6k_183\">SA </span><span class=\"S69A9 SBD5 S2\" id=\"t6l_183\">Center Parcs Europe NV </span><span class=\"S69AA SBD5 S2\" id=\"t6m_183\">Globale (IG) </span><span class=\"S69AB SBD5 S2\" id=\"t6n_183\">100 </span><span class=\"S69AC SBD5 S2\" id=\"t6o_183\">100 </span><span class=\"S69AD SBD5 S2\" id=\"t6p_183\">PAYS-BAS </span><span class=\"S45AE SBD5 S2\" id=\"t6q_183\">SARL </span><span class=\"S69AE SBD5 S2\" id=\"t6r_183\">Center Parcs Germany Holding B.V. </span><span class=\"S69AF SBD5 S2\" id=\"t6s_183\">Globale (IG) </span><span class=\"S69B0 SBD5 S2\" id=\"t6t_183\">100 </span><span class=\"S69B1 SBD5 S2\" id=\"t6u_183\">100 </span><span class=\"S69B2 SBD5 S2\" id=\"t6v_183\">PAYS-BAS </span><span class=\"S69B3 SBD5 S2\" id=\"t6w_183\">SAS </span><span class=\"S69B4 SBD5 S2\" id=\"t6x_183\">Center Parcs Holding Belgique SAS </span><span class=\"S69B5 SBD5 S2\" id=\"t6y_183\">Globale (IG) </span><span class=\"S69B6 SBD5 S2\" id=\"t6z_183\">100 </span><span class=\"S69B7 SBD5 S2\" id=\"t70_183\">100 </span><span class=\"S69B8 SBD5 S2\" id=\"t71_183\">FRANCE </span><span class=\"S5F0F SBD5 S2\" id=\"t72_183\">SARL </span><span class=\"S69B9 SBD5 S2\" id=\"t73_183\">Center Parcs Holding Bostalsee Unternehmergesellschaft </span><span class=\"S69BA SBD5 S2\" id=\"t74_183\">(Haftungsbeschrankt) </span><span class=\"S69BB SBD5 S2\" id=\"t75_183\">Globale (IG) </span><span class=\"S69BC SBD5 S2\" id=\"t76_183\">94 </span><span class=\"S69BD SBD5 S2\" id=\"t77_183\">94 </span><span class=\"S69BE SBD5 S2\" id=\"t78_183\">ALLEMAGNE </span><span class=\"SF83 SBD5 S2\" id=\"t79_183\">SARL </span><span class=\"S69BF SBD5 S2\" id=\"t7a_183\">Center Parcs Leisure Deutschland GmbH </span><span class=\"S69C0 SBD5 S2\" id=\"t7b_183\">Globale (IG) </span><span class=\"S69C1 SBD5 S2\" id=\"t7c_183\">100 </span><span class=\"S69C2 SBD5 S2\" id=\"t7d_183\">100 </span><span class=\"S69C3 SBD5 S2\" id=\"t7e_183\">ALLEMAGNE </span><span class=\"S2536 SBD5 S2\" id=\"t7f_183\">SARL </span><span class=\"S69C4 SBD5 S2\" id=\"t7g_183\">Center Parcs Medebach Beteiligungs GmbH </span><span class=\"S69C5 SBD5 S2\" id=\"t7h_183\">Globale (IG) </span><span class=\"S69C6 SBD5 S2\" id=\"t7i_183\">100 </span><span class=\"S69C7 SBD5 S2\" id=\"t7j_183\">100 </span><span class=\"S640A SBD5 S2\" id=\"t7k_183\">ALLEMAGNE </span><span class=\"S69C8 SBD5 S2\" id=\"t7l_183\">SA </span><span class=\"S69C9 SBD5 S2\" id=\"t7m_183\">Center Parcs Netherlands N.V. </span><span class=\"S69CA SBD5 S2\" id=\"t7n_183\">Globale (IG) </span><span class=\"S69CB SBD5 S2\" id=\"t7o_183\">100 </span><span class=\"S69CC SBD5 S2\" id=\"t7p_183\">100 </span><span class=\"S69CD SBD5 S2\" id=\"t7q_183\">PAYS-BAS </span><span class=\"S4493 SBD5 S2\" id=\"t7r_183\">SARL </span><span class=\"S69CE SBD5 S2\" id=\"t7s_183\">Center Parcs NL Holding B.V. </span><span class=\"S69CF SBD5 S2\" id=\"t7t_183\">Globale (IG) </span><span class=\"S69D0 SBD5 S2\" id=\"t7u_183\">100 </span><span class=\"S69D1 SBD5 S2\" id=\"t7v_183\">100 </span><span class=\"S69D2 SBD5 S2\" id=\"t7w_183\">PAYS-BAS </span><span class=\"SA10 SBD5 S2\" id=\"t7x_183\">SAS </span><span class=\"S69D3 SBD5 S2\" id=\"t7y_183\">CP Distribution </span><span class=\"S69D4 SBD5 S2\" id=\"t7z_183\">Globale (IG) </span><span class=\"S69D5 SBD5 S2\" id=\"t80_183\">100 </span><span class=\"S69D6 SBD5 S2\" id=\"t81_183\">100 </span><span class=\"S69D7 SBD5 S2\" id=\"t82_183\">FRANCE </span><span class=\"S298B SBD5 S2\" id=\"t83_183\">SAS </span><span class=\"S69D8 SBD5 S2\" id=\"t84_183\">CP Holding </span><span class=\"S69D9 SBD5 S2\" id=\"t85_183\">Globale (IG) </span><span class=\"S69DA SBD5 S2\" id=\"t86_183\">100 </span><span class=\"S69DB SBD5 S2\" id=\"t87_183\">100 </span><span class=\"S69DC SBD5 S2\" id=\"t88_183\">FRANCE </span><span class=\"S69DD SBD5 S2\" id=\"t89_183\">SARL </span><span class=\"S69DE SBD5 S2\" id=\"t8a_183\">CP Participations BV </span><span class=\"S69DF SBD5 S2\" id=\"t8b_183\">Globale (IG) </span><span class=\"S69E0 SBD5 S2\" id=\"t8c_183\">100 </span><span class=\"S69E1 SBD5 S2\" id=\"t8d_183\">100 </span><span class=\"S69E2 SBD5 S2\" id=\"t8e_183\">PAYS-BAS </span><span class=\"S69E3 SBD5 S2\" id=\"t8f_183\">SAS </span><span class=\"S69E4 SBD5 S2\" id=\"t8g_183\">CP Resorts Exploitation France </span><span class=\"S69E5 SBD5 S2\" id=\"t8h_183\">Globale (IG) </span><span class=\"S69E6 SBD5 S2\" id=\"t8i_183\">100 </span><span class=\"S69E7 SBD5 S2\" id=\"t8j_183\">100 </span><span class=\"S69E8 SBD5 S2\" id=\"t8k_183\">FRANCE </span><span class=\"S69E9 SBD5 S2\" id=\"t8l_183\">SARL </span><span class=\"S69EA SBD5 S2\" id=\"t8m_183\">CPN 2 B.V. </span><span class=\"S69EB SBD5 S2\" id=\"t8n_183\">Globale (IG) </span><span class=\"S69EC SBD5 S2\" id=\"t8o_183\">100 </span><span class=\"S69ED SBD5 S2\" id=\"t8p_183\">100 </span><span class=\"S69EE SBD5 S2\" id=\"t8q_183\">PAYS-BAS </span><span class=\"S69EF SBD5 S2\" id=\"t8r_183\">SA </span><span class=\"S69F0 SBD5 S2\" id=\"t8s_183\">CPSP Belgi\u00eb NV </span><span class=\"S69F1 SBD5 S2\" id=\"t8t_183\">Globale (IG) </span><span class=\"S1CEF SBD5 S2\" id=\"t8u_183\">100 </span><span class=\"S69F2 SBD5 S2\" id=\"t8v_183\">100 </span><span class=\"S69F3 SBD5 S2\" id=\"t8w_183\">BELGIQUE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_184\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_184\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_184\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_184\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_184\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_184\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_184\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_184\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_184\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_184\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_184\">SNC </span><span class=\"S69FE SBD5 S2\" id=\"ti_184\">Domaine du lac L'Ailette </span><span class=\"S69FF SBD5 S2\" id=\"tj_184\">Globale (IG) </span><span class=\"S6A00 SBD5 S2\" id=\"tk_184\">100 </span><span class=\"S6A01 SBD5 S2\" id=\"tl_184\">100 </span><span class=\"S6A02 SBD5 S2\" id=\"tm_184\">FRANCE </span><span class=\"S6A03 SBD5 S2\" id=\"tn_184\">SARL </span><span class=\"S6A04 SBD5 S2\" id=\"to_184\">Entwicklungsgesellschaft Ferienhauspark Bostalsee GmbH </span><span class=\"S6A05 SBD5 S2\" id=\"tp_184\">Globale (IG) </span><span class=\"S6A06 SBD5 S2\" id=\"tq_184\">90 </span><span class=\"S6A07 SBD5 S2\" id=\"tr_184\">90 </span><span class=\"S6A08 SBD5 S2\" id=\"ts_184\">ALLEMAGNE </span><span class=\"S17F6 SBD5 S2\" id=\"tt_184\">SA </span><span class=\"S6A09 SBD5 S2\" id=\"tu_184\">Fonci\u00e8re Loisirs Vielsalm </span><span class=\"S6A0A SBD5 S2\" id=\"tv_184\">Mise en </span><span class=\"S6A0B SBD5 S2\" id=\"tw_184\">\u00e9quivalence (ME) </span><span class=\"S6A0C SBD5 S2\" id=\"tx_184\">19,64 </span><span class=\"S6A0D SBD5 S2\" id=\"ty_184\">19,64 </span><span class=\"S4D3A SBD5 S2\" id=\"tz_184\">BELGIQUE </span><span class=\"S18D5 SBD5 S2\" id=\"t10_184\">SARL </span><span class=\"S6A0E SBD5 S2\" id=\"t11_184\">Group Pierre </span><span class=\"S6A0F SBD5 S2\" id=\"t12_184\">&amp; </span><span class=\"S6A10 SBD5 S2\" id=\"t13_184\">Vacances-Center Parcs Germany GmbH </span><span class=\"S6A11 SBD5 S2\" id=\"t14_184\">Globale (IG) </span><span class=\"S6A12 SBD5 S2\" id=\"t15_184\">100 </span><span class=\"S6A13 SBD5 S2\" id=\"t16_184\">100 </span><span class=\"S6A14 SBD5 S2\" id=\"t17_184\">ALLEMAGNE </span><span class=\"S1BDE SBD5 S2\" id=\"t18_184\">S. </span><span class=\"S5E70 SBD5 S2\" id=\"t19_184\">Commandite </span><span class=\"S6A15 SBD5 S2\" id=\"t1a_184\">Group Pierre </span><span class=\"S6A16 SBD5 S2\" id=\"t1b_184\">&amp; </span><span class=\"S6A17 SBD5 S2\" id=\"t1c_184\">Vacances-Center Parcs Service GmbH &amp; Co. KG </span><span class=\"S6A18 SBD5 S2\" id=\"t1d_184\">Globale (IG) </span><span class=\"S6A19 SBD5 S2\" id=\"t1e_184\">100 </span><span class=\"S6A1A SBD5 S2\" id=\"t1f_184\">100 </span><span class=\"S6A1B SBD5 S2\" id=\"t1g_184\">ALLEMAGNE </span><span class=\"S6A1C SBD5 S2\" id=\"t1h_184\">SARL </span><span class=\"S6A1D SBD5 S2\" id=\"t1i_184\">Groupe Pierre </span><span class=\"S6A1E SBD5 S2\" id=\"t1j_184\">&amp; </span><span class=\"S6A1F SBD5 S2\" id=\"t1k_184\">Vacances-Center Parcs </span><span class=\"S6A20 SBD5 S2\" id=\"t1l_184\">Verwaltungsgesellshaft GmbH </span><span class=\"S6A21 SBD5 S2\" id=\"t1m_184\">Globale (IG) </span><span class=\"S6A22 SBD5 S2\" id=\"t1n_184\">100 </span><span class=\"S6A23 SBD5 S2\" id=\"t1o_184\">100 </span><span class=\"S6A24 SBD5 S2\" id=\"t1p_184\">ALLEMAGNE </span><span class=\"S6A25 SBD5 S2\" id=\"t1q_184\">SARL </span><span class=\"S6A26 SBD5 S2\" id=\"t1r_184\">Multi-Resorts Holding B.V. </span><span class=\"S6A27 SBD5 S2\" id=\"t1s_184\">Globale (IG) </span><span class=\"S6A28 SBD5 S2\" id=\"t1t_184\">100 </span><span class=\"S6A29 SBD5 S2\" id=\"t1u_184\">100 </span><span class=\"S6A2A SBD5 S2\" id=\"t1v_184\">PAYS-BAS </span><span class=\"S4C71 SBD5 S2\" id=\"t1w_184\">SARL </span><span class=\"S6A2B SBD5 S2\" id=\"t1x_184\">Pierre </span><span class=\"S6A2C SBD5 S2\" id=\"t1y_184\">&amp; </span><span class=\"S6A2D SBD5 S2\" id=\"t1z_184\">Vacances-Center Parcs Immobilien GmbH </span><span class=\"S6A2E SBD5 S2\" id=\"t20_184\">Globale (IG) </span><span class=\"S6A2F SBD5 S2\" id=\"t21_184\">100 </span><span class=\"S6A30 SBD5 S2\" id=\"t22_184\">100 </span><span class=\"S6A31 SBD5 S2\" id=\"t23_184\">ALLEMAGNE </span><span class=\"S2B65 SBD5 S2\" id=\"t24_184\">SARL </span><span class=\"S6A32 SBD5 S2\" id=\"t25_184\">Pierre </span><span class=\"S6A33 SBD5 S2\" id=\"t26_184\">&amp; </span><span class=\"S6A34 SBD5 S2\" id=\"t27_184\">Vacances-Center Parcs Vastgoed B.V. </span><span class=\"S6A35 SBD5 S2\" id=\"t28_184\">Globale (IG) </span><span class=\"S6A36 SBD5 S2\" id=\"t29_184\">100 </span><span class=\"S6A37 SBD5 S2\" id=\"t2a_184\">100 </span><span class=\"S6A38 SBD5 S2\" id=\"t2b_184\">PAYS-BAS </span><span class=\"S2596 SBD5 S2\" id=\"t2c_184\">SARL </span><span class=\"S6A39 SBD5 S2\" id=\"t2d_184\">Pierre </span><span class=\"S6A3A SBD5 S2\" id=\"t2e_184\">&amp; </span><span class=\"S6A3B SBD5 S2\" id=\"t2f_184\">Vacances-Center Parcs Vastgoed Belg\u00efe </span><span class=\"S6A3C SBD5 S2\" id=\"t2g_184\">Globale (IG) </span><span class=\"S6A3D SBD5 S2\" id=\"t2h_184\">100 </span><span class=\"S6A3E SBD5 S2\" id=\"t2i_184\">100 </span><span class=\"S6A3F SBD5 S2\" id=\"t2j_184\">BELGIQUE </span><span class=\"S24FE SBD5 S2\" id=\"t2k_184\">SARL </span><span class=\"S6A40 SBD5 S2\" id=\"t2l_184\">Pierre </span><span class=\"S6A41 SBD5 S2\" id=\"t2m_184\">&amp; </span><span class=\"S6A42 SBD5 S2\" id=\"t2n_184\">Vacances-Center Parcs Suisse GmbH </span><span class=\"S6A43 SBD5 S2\" id=\"t2o_184\">Globale (IG) </span><span class=\"S6A44 SBD5 S2\" id=\"t2p_184\">100 </span><span class=\"S6A45 SBD5 S2\" id=\"t2q_184\">100 </span><span class=\"S6A46 SBD5 S2\" id=\"t2r_184\">SUISSE </span><span class=\"S6A47 SBD5 S2\" id=\"t2s_184\">SARL </span><span class=\"S6A48 SBD5 S2\" id=\"t2t_184\">Sunparks BV </span><span class=\"S6A49 SBD5 S2\" id=\"t2u_184\">Globale (IG) </span><span class=\"S6A4A SBD5 S2\" id=\"t2v_184\">100 </span><span class=\"S6A4B SBD5 S2\" id=\"t2w_184\">100 </span><span class=\"S6A4C SBD5 S2\" id=\"t2x_184\">PAYS-BAS </span><span class=\"S1F28 SBD5 S2\" id=\"t2y_184\">SA </span><span class=\"S6A4D SBD5 S2\" id=\"t2z_184\">Sunparks Leisure </span><span class=\"S6A4E SBD5 S2\" id=\"t30_184\">Globale (IG) </span><span class=\"S6A4F SBD5 S2\" id=\"t31_184\">100 </span><span class=\"S6A50 SBD5 S2\" id=\"t32_184\">100 </span><span class=\"S6A51 SBD5 S2\" id=\"t33_184\">BELGIQUE </span><span class=\"S19F6 SBD5 S2\" id=\"t34_184\">SAS </span><span class=\"S6A52 SBD5 S2\" id=\"t35_184\">Villages Nature Tourisme SAS </span><span class=\"S6A53 SBD5 S2\" id=\"t36_184\">Globale (IG) </span><span class=\"S6A54 SBD5 S2\" id=\"t37_184\">100 </span><span class=\"S6A55 SBD5 S2\" id=\"t38_184\">50 </span><span class=\"S6A56 SBD5 S2\" id=\"t39_184\">FRANCE </span><span class=\"S27F8 SBD3 S2\" id=\"t3a_184\">Pierre </span><span class=\"S6A57 SBD3 S2\" id=\"t3b_184\">&amp; </span><span class=\"S6A58 SBD3 S2\" id=\"t3c_184\">Vacances </span><span class=\"S25A8 SBD5 S2\" id=\"t3d_184\">SASU </span><span class=\"S6A59 SBD5 S2\" id=\"t3e_184\">ALP Agence </span><span class=\"S6A5A SBD5 S2\" id=\"t3f_184\">Globale (IG) </span><span class=\"S6A5B SBD5 S2\" id=\"t3g_184\">100 </span><span class=\"S6A5C SBD5 S2\" id=\"t3h_184\">100 </span><span class=\"S6A5D SBD5 S2\" id=\"t3i_184\">FRANCE </span><span class=\"S2FC SBD5 S2\" id=\"t3j_184\">SARL </span><span class=\"S6A5E SBD5 S2\" id=\"t3k_184\">Bonavista de Bonmont S.L. </span><span class=\"S6A5F SBD5 S2\" id=\"t3l_184\">Globale (IG) </span><span class=\"S6A60 SBD5 S2\" id=\"t3m_184\">100 </span><span class=\"S6A61 SBD5 S2\" id=\"t3n_184\">100 </span><span class=\"S6A62 SBD5 S2\" id=\"t3o_184\">ESPAGNE </span><span class=\"S1508 SBD5 S2\" id=\"t3p_184\">SARL </span><span class=\"S6A63 SBD5 S2\" id=\"t3q_184\">Clubhotel </span><span class=\"S6A64 SBD5 S2\" id=\"t3r_184\">Globale (IG) </span><span class=\"S6A65 SBD5 S2\" id=\"t3s_184\">100 </span><span class=\"S6A66 SBD5 S2\" id=\"t3t_184\">100 </span><span class=\"S6A67 SBD5 S2\" id=\"t3u_184\">FRANCE </span><span class=\"S6A68 SBD5 S2\" id=\"t3v_184\">SAS </span><span class=\"S6A69 SBD5 S2\" id=\"t3w_184\">Clubhotel Multivacances </span><span class=\"S6A6A SBD5 S2\" id=\"t3x_184\">Globale (IG) </span><span class=\"S6A6B SBD5 S2\" id=\"t3y_184\">100 </span><span class=\"S6A6C SBD5 S2\" id=\"t3z_184\">100 </span><span class=\"S6A6D SBD5 S2\" id=\"t40_184\">FRANCE </span><span class=\"S4A3B SBD5 S2\" id=\"t41_184\">SNC </span><span class=\"S6A6E SBD5 S2\" id=\"t42_184\">Commerces Patrimoine Cap Esterel </span><span class=\"S6A6F SBD5 S2\" id=\"t43_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A70 SBD5 S2\" id=\"t44_184\">- </span><span class=\"S6A71 SBD5 S2\" id=\"t45_184\">100 </span><span class=\"S6A72 SBD5 S2\" id=\"t46_184\">FRANCE </span><span class=\"S6A73 SBD5 S2\" id=\"t47_184\">SNC </span><span class=\"S6A74 SBD5 S2\" id=\"t48_184\">FILAO </span><span class=\"S6A75 SBD5 S2\" id=\"t49_184\">Globale (IG) </span><span class=\"S6A76 SBD5 S2\" id=\"t4a_184\">100 </span><span class=\"S6A77 SBD5 S2\" id=\"t4b_184\">100 </span><span class=\"S6A78 SBD5 S2\" id=\"t4c_184\">FRANCE </span><span class=\"S269D SBD5 S2\" id=\"t4d_184\">SA </span><span class=\"S6A79 SBD5 S2\" id=\"t4e_184\">Hoteli\u00e8re Haussmann SA </span><span class=\"S6A7A SBD5 S2\" id=\"t4f_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A7B SBD5 S2\" id=\"t4g_184\">- </span><span class=\"S6A7C SBD5 S2\" id=\"t4h_184\">100 </span><span class=\"S6A7D SBD5 S2\" id=\"t4i_184\">FRANCE </span><span class=\"S24C SBD5 S2\" id=\"t4j_184\">SARL </span><span class=\"S6A7E SBD5 S2\" id=\"t4k_184\">La Financi\u00e8re de Saint-Hubert </span><span class=\"S6A7F SBD5 S2\" id=\"t4l_184\">Mise en </span><span class=\"S6A80 SBD5 S2\" id=\"t4m_184\">\u00e9quivalence (ME) </span><span class=\"S6A81 SBD5 S2\" id=\"t4n_184\">55 </span><span class=\"S6A82 SBD5 S2\" id=\"t4o_184\">55 </span><span class=\"S6A83 SBD5 S2\" id=\"t4p_184\">FRANCE </span><span class=\"S6A84 SBD5 S2\" id=\"t4q_184\">SAS </span><span class=\"S6A85 SBD5 S2\" id=\"t4r_184\">La France du Nord au Sud </span><span class=\"S6A86 SBD5 S2\" id=\"t4s_184\">Globale (IG) </span><span class=\"S6A87 SBD5 S2\" id=\"t4t_184\">100 </span><span class=\"S6A88 SBD5 S2\" id=\"t4u_184\">100 </span><span class=\"S6A89 SBD5 S2\" id=\"t4v_184\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t4w_184\">SARL </span><span class=\"S6A8A SBD5 S2\" id=\"t4x_184\">maeva Gestion </span><span class=\"S6A8B SBD5 S2\" id=\"t4y_184\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t4z_184\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t50_184\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t51_184\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t52_184\">SAS </span><span class=\"S6A8F SBD5 S2\" id=\"t53_184\">maeva Holding SAS </span><span class=\"S6A90 SBD5 S2\" id=\"t54_184\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t55_184\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t56_184\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t57_184\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t58_184\">SAS </span><span class=\"S749 SBD5 S2\" id=\"t59_184\">Orion </span><span class=\"S6A94 SBD5 S2\" id=\"t5a_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A95 SBD5 S2\" id=\"t5b_184\">- </span><span class=\"S6A96 SBD5 S2\" id=\"t5c_184\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t5d_184\">FRANCE </span><span class=\"S1C07 SBD5 S2\" id=\"t5e_184\">SA </span><span class=\"S6A98 SBD5 S2\" id=\"t5f_184\">Orion Vacances SA </span><span class=\"S6A99 SBD5 S2\" id=\"t5g_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A9A SBD5 S2\" id=\"t5h_184\">- </span><span class=\"S6A9B SBD5 S2\" id=\"t5i_184\">100 </span><span class=\"S6A9C SBD5 S2\" id=\"t5j_184\">FRANCE </span><span class=\"S25E SBD5 S2\" id=\"t5k_184\">SAS </span><span class=\"S6A9D SBD5 S2\" id=\"t5l_184\">P&amp;V R\u00e9novation Tourisme </span><span class=\"S6A9E SBD5 S2\" id=\"t5m_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A9F SBD5 S2\" id=\"t5n_184\">- </span><span class=\"S6AA0 SBD5 S2\" id=\"t5o_184\">100 </span><span class=\"S6AA1 SBD5 S2\" id=\"t5p_184\">FRANCE </span><span class=\"S6AA2 SBD5 S2\" id=\"t5q_184\">SARL </span><span class=\"S6AA3 SBD5 S2\" id=\"t5r_184\">P&amp;V Sales &amp; Marketing UK Limited </span><span class=\"S6AA4 SBD5 S2\" id=\"t5s_184\">Globale (IG) </span><span class=\"S6AA5 SBD5 S2\" id=\"t5t_184\">100 </span><span class=\"S6AA6 SBD5 S2\" id=\"t5u_184\">100 </span><span class=\"S6AA7 SBD5 S2\" id=\"t5v_184\">ROYAUME UNI </span><span class=\"SC18 SBD5 S2\" id=\"t5w_184\">SAS </span><span class=\"S6AA8 SBD5 S2\" id=\"t5x_184\">Pierre </span><span class=\"S6AA9 SBD5 S2\" id=\"t5y_184\">&amp; </span><span class=\"S6AAA SBD5 S2\" id=\"t5z_184\">Vacances Esterel D\u00e9veloppemet </span><span class=\"S6AAB SBD5 S2\" id=\"t60_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AAC SBD5 S2\" id=\"t61_184\">- </span><span class=\"S6AAD SBD5 S2\" id=\"t62_184\">100 </span><span class=\"S6AAE SBD5 S2\" id=\"t63_184\">FRANCE </span><span class=\"S6AAF SBD5 S2\" id=\"t64_184\">SARL </span><span class=\"S6AB0 SBD5 S2\" id=\"t65_184\">Pierre </span><span class=\"S6AB1 SBD5 S2\" id=\"t66_184\">&amp; </span><span class=\"S6AB2 SBD5 S2\" id=\"t67_184\">Vacances maeva Distribution Espana S.L. </span><span class=\"S6AB3 SBD5 S2\" id=\"t68_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AB4 SBD5 S2\" id=\"t69_184\">- </span><span class=\"S6AB5 SBD5 S2\" id=\"t6a_184\">100 </span><span class=\"S6AB6 SBD5 S2\" id=\"t6b_184\">ESPAGNE </span><span class=\"S6AB7 SBD5 S2\" id=\"t6c_184\">SARL </span><span class=\"S6AB8 SBD5 S2\" id=\"t6d_184\">Cimes et neige Immobilier </span><span class=\"S6AB9 SBD5 S2\" id=\"t6e_184\">Globale (IG) </span><span class=\"S6ABA SBD5 S2\" id=\"t6f_184\">100 </span><span class=\"S6ABB SBD5 S2\" id=\"t6g_184\">0 </span><span class=\"S6ABC SBD5 S2\" id=\"t6h_184\">FRANCE </span><span class=\"S3CE9 SBD5 S2\" id=\"t6i_184\">SAS </span><span class=\"S6ABD SBD5 S2\" id=\"t6j_184\">PV Distribution </span><span class=\"S6ABE SBD5 S2\" id=\"t6k_184\">Globale (IG) </span><span class=\"S6ABF SBD5 S2\" id=\"t6l_184\">100 </span><span class=\"S6AC0 SBD5 S2\" id=\"t6m_184\">100 </span><span class=\"S6AC1 SBD5 S2\" id=\"t6n_184\">FRANCE </span><span class=\"S46E SBD5 S2\" id=\"t6o_184\">SAS </span><span class=\"S6AC2 SBD5 S2\" id=\"t6p_184\">PV Exploitation France </span><span class=\"S6AC3 SBD5 S2\" id=\"t6q_184\">Globale (IG) </span><span class=\"S6AC4 SBD5 S2\" id=\"t6r_184\">100 </span><span class=\"S6AC5 SBD5 S2\" id=\"t6s_184\">100 </span><span class=\"S6AC6 SBD5 S2\" id=\"t6t_184\">FRANCE </span><span class=\"S57E4 SBD5 S2\" id=\"t6u_184\">SAS </span><span class=\"S6AC7 SBD5 S2\" id=\"t6v_184\">PV Holding </span><span class=\"S6AC8 SBD5 S2\" id=\"t6w_184\">Globale (IG) </span><span class=\"S6AC9 SBD5 S2\" id=\"t6x_184\">100 </span><span class=\"S6ACA SBD5 S2\" id=\"t6y_184\">100 </span><span class=\"S6ACB SBD5 S2\" id=\"t6z_184\">FRANCE </span><span class=\"S183B SBD5 S2\" id=\"t70_184\">SAS </span><span class=\"S6ACC SBD5 S2\" id=\"t71_184\">PV-CP Gestion Exploitation </span><span class=\"S6ACD SBD5 S2\" id=\"t72_184\">Globale (IG) </span><span class=\"S6ACE SBD5 S2\" id=\"t73_184\">100 </span><span class=\"S6ACF SBD5 S2\" id=\"t74_184\">100 </span><span class=\"S6AD0 SBD5 S2\" id=\"t75_184\">FRANCE </span><span class=\"S100A SBD5 S2\" id=\"t76_184\">SARL </span><span class=\"S6AD1 SBD5 S2\" id=\"t77_184\">La Cime de Thorens </span><span class=\"S6AD2 SBD5 S2\" id=\"t78_184\">Globale (IG) </span><span class=\"S6AD3 SBD5 S2\" id=\"t79_184\">100 </span><span class=\"S6AD4 SBD5 S2\" id=\"t7a_184\">0 </span><span class=\"S1F1A SBD5 S2\" id=\"t7b_184\">FRANCE </span><span class=\"S2A35 SBD5 S2\" id=\"t7c_184\">SAS </span><span class=\"S6AD5 SBD5 S2\" id=\"t7d_184\">SAS R\u00e9sidences MGM </span><span class=\"S6AD6 SBD5 S2\" id=\"t7e_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AD7 SBD5 S2\" id=\"t7f_184\">- </span><span class=\"S6AD8 SBD5 S2\" id=\"t7g_184\">100 </span><span class=\"S6AD9 SBD5 S2\" id=\"t7h_184\">FRANCE </span><span class=\"S53BB SBD5 S2\" id=\"t7i_184\">SARL </span><span class=\"S6ADA SBD5 S2\" id=\"t7j_184\">SGRT </span><span class=\"S36B7 SBD5 S2\" id=\"t7k_184\">Globale (IG) </span><span class=\"S6ADB SBD5 S2\" id=\"t7l_184\">100 </span><span class=\"S6ADC SBD5 S2\" id=\"t7m_184\">100 </span><span class=\"S4AB SBD5 S2\" id=\"t7n_184\">FRANCE </span><span class=\"S6ADD SBD5 S2\" id=\"t7o_184\">SNC </span><span class=\"S6ADE SBD5 S2\" id=\"t7p_184\">SNC Soci\u00e9t\u00e9 Hoteli\u00e8re de la Plage du Helleux </span><span class=\"S6ADF SBD5 S2\" id=\"t7q_184\">Globale (IG) </span><span class=\"S6AE0 SBD5 S2\" id=\"t7r_184\">100 </span><span class=\"S6AE1 SBD5 S2\" id=\"t7s_184\">100 </span><span class=\"S6AE2 SBD5 S2\" id=\"t7t_184\">FRANCE </span><span class=\"S1D9E SBD5 S2\" id=\"t7u_184\">SNC </span><span class=\"S6AE3 SBD5 S2\" id=\"t7v_184\">SNC Soci\u00e9t\u00e9 Hoteli\u00e8re de l'Anse \u00e0 la Barque </span><span class=\"S6AE4 SBD5 S2\" id=\"t7w_184\">Globale (IG) </span><span class=\"S6AE5 SBD5 S2\" id=\"t7x_184\">100 </span><span class=\"S6AE6 SBD5 S2\" id=\"t7y_184\">100 </span><span class=\"S6AE7 SBD5 S2\" id=\"t7z_184\">FRANCE </span><span class=\"S482 SBD5 S2\" id=\"t80_184\">SARL </span><span class=\"S6AE8 SBD5 S2\" id=\"t81_184\">Sociedad de Explotacion Turistica Orion S.L. </span><span class=\"S6AE9 SBD5 S2\" id=\"t82_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AEA SBD5 S2\" id=\"t83_184\">- </span><span class=\"S6AEB SBD5 S2\" id=\"t84_184\">100 </span><span class=\"S6AEC SBD5 S2\" id=\"t85_184\">ESPAGNE </span><span class=\"S6AED SBD5 S2\" id=\"t86_184\">SARL </span><span class=\"S152E SBD5 S2\" id=\"t87_184\">Sociedad de Explotacion Turistica Pierre </span><span class=\"S6AEE SBD5 S2\" id=\"t88_184\">&amp; </span><span class=\"S1532 SBD5 S2\" id=\"t89_184\">Vacances </span><span class=\"S6AEF SBD5 S2\" id=\"t8a_184\">Espana </span><span class=\"S6AF0 SBD5 S2\" id=\"t8b_184\">S.L. </span><span class=\"S6AF1 SBD5 S2\" id=\"t8c_184\">Globale (IG) </span><span class=\"S6AF2 SBD5 S2\" id=\"t8d_184\">100 </span><span class=\"S6AF3 SBD5 S2\" id=\"t8e_184\">100 </span><span class=\"S6AF4 SBD5 S2\" id=\"t8f_184\">ESPAGNE </span><span class=\"S827 SBD5 S2\" id=\"t8g_184\">SAS </span><span class=\"S6AF5 SBD5 S2\" id=\"t8h_184\">Soci\u00e9t\u00e9 d'exploitation touristique Pierre </span><span class=\"S6AF6 SBD5 S2\" id=\"t8i_184\">&amp; </span><span class=\"S6AF7 SBD5 S2\" id=\"t8j_184\">Vacances </span><span class=\"S6AF8 SBD5 S2\" id=\"t8k_184\">Guadeloupe </span><span class=\"S6AF9 SBD5 S2\" id=\"t8l_184\">Globale (IG) </span><span class=\"S6AFA SBD5 S2\" id=\"t8m_184\">100 </span><span class=\"S6AFB SBD5 S2\" id=\"t8n_184\">100 </span><span class=\"S6AFC SBD5 S2\" id=\"t8o_184\">FRANCE </span><span class=\"S6AFD SBD5 S2\" id=\"t8p_184\">SAS </span><span class=\"S6AFE SBD5 S2\" id=\"t8q_184\">Soci\u00e9t\u00e9 d'exploitation touristique Pierre </span><span class=\"S6AFF SBD5 S2\" id=\"t8r_184\">&amp; </span><span class=\"S6B00 SBD5 S2\" id=\"t8s_184\">Vacances </span><span class=\"S6B01 SBD5 S2\" id=\"t8t_184\">Martinique </span><span class=\"S6B02 SBD5 S2\" id=\"t8u_184\">Globale (IG) </span><span class=\"S6B03 SBD5 S2\" id=\"t8v_184\">100 </span><span class=\"S6B04 SBD5 S2\" id=\"t8w_184\">100 </span><span class=\"S6B05 SBD5 S2\" id=\"t8x_184\">FRANCE </span><span class=\"S6B06 SBD5 S2\" id=\"t8y_184\">SNC </span><span class=\"S6B07 SBD5 S2\" id=\"t8z_184\">Soci\u00e9t\u00e9 d\u2019investissements de Cap Esterel -SICE </span><span class=\"S6B08 SBD5 S2\" id=\"t90_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B09 SBD5 S2\" id=\"t91_184\">- </span><span class=\"S6B0A SBD5 S2\" id=\"t92_184\">100 </span><span class=\"S6B0B SBD5 S2\" id=\"t93_184\">FRANCE </span><span class=\"S6B0C SBD5 S2\" id=\"t94_184\">SA </span><span class=\"S6B0D SBD5 S2\" id=\"t95_184\">Sogire </span><span class=\"S6B0E SBD5 S2\" id=\"t96_184\">Globale (IG) </span><span class=\"S6B0F SBD5 S2\" id=\"t97_184\">100 </span><span class=\"S6B10 SBD5 S2\" id=\"t98_184\">100 </span><span class=\"S6B11 SBD5 S2\" id=\"t99_184\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_185\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_185\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_185\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_185\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_185\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_185\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_185\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_185\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_185\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_185\">Pays </span><span class=\"S66F SBD3 S2\" id=\"th_185\">Adagio </span><span class=\"S6B12 SBD5 S2\" id=\"ti_185\">SARL </span><span class=\"S6B13 SBD5 S2\" id=\"tj_185\">Adagio Deutschland GmbH </span><span class=\"S6B14 SBD5 S2\" id=\"tk_185\">Mise en </span><span class=\"S6B15 SBD5 S2\" id=\"tl_185\">\u00e9quivalence (ME) </span><span class=\"S6B16 SBD5 S2\" id=\"tm_185\">50 </span><span class=\"S6B17 SBD5 S2\" id=\"tn_185\">50 </span><span class=\"S6B18 SBD5 S2\" id=\"to_185\">ALLEMAGNE </span><span class=\"S222 SBD5 S2\" id=\"tp_185\">SNC </span><span class=\"S6B19 SBD5 S2\" id=\"tq_185\">Adagio Formations &amp; Prestations de Services </span><span class=\"S6B1A SBD5 S2\" id=\"tr_185\">Mise en </span><span class=\"S6B1B SBD5 S2\" id=\"ts_185\">\u00e9quivalence (ME) </span><span class=\"S6B1C SBD5 S2\" id=\"tt_185\">50 </span><span class=\"S6B1D SBD5 S2\" id=\"tu_185\">50 </span><span class=\"S6B1E SBD5 S2\" id=\"tv_185\">FRANCE </span><span class=\"S6B1F SBD5 S2\" id=\"tw_185\">SARL </span><span class=\"S6B20 SBD5 S2\" id=\"tx_185\">Adagio Hotels UK Limited </span><span class=\"S6B21 SBD5 S2\" id=\"ty_185\">Mise en </span><span class=\"S6B22 SBD5 S2\" id=\"tz_185\">\u00e9quivalence (ME) </span><span class=\"S6B23 SBD5 S2\" id=\"t10_185\">50 </span><span class=\"S6B24 SBD5 S2\" id=\"t11_185\">50 </span><span class=\"S6B25 SBD5 S2\" id=\"t12_185\">ROYAUME UNI </span><span class=\"S1800 SBD5 S2\" id=\"t13_185\">SARL </span><span class=\"S6B26 SBD5 S2\" id=\"t14_185\">Adagio Italia SRL </span><span class=\"S6B27 SBD5 S2\" id=\"t15_185\">Mise en </span><span class=\"S6B28 SBD5 S2\" id=\"t16_185\">\u00e9quivalence (ME) </span><span class=\"S6B29 SBD5 S2\" id=\"t17_185\">50 </span><span class=\"S6B2A SBD5 S2\" id=\"t18_185\">50 </span><span class=\"S6B2B SBD5 S2\" id=\"t19_185\">ITALIE </span><span class=\"SFE2 SBD5 S2\" id=\"t1a_185\">SAS </span><span class=\"S6B2C SBD5 S2\" id=\"t1b_185\">Adagio SAS </span><span class=\"S6B2D SBD5 S2\" id=\"t1c_185\">Mise en </span><span class=\"S6B2E SBD5 S2\" id=\"t1d_185\">\u00e9quivalence (ME) </span><span class=\"S6B2F SBD5 S2\" id=\"t1e_185\">50 </span><span class=\"S6B30 SBD5 S2\" id=\"t1f_185\">50 </span><span class=\"S6B31 SBD5 S2\" id=\"t1g_185\">FRANCE </span><span class=\"S2035 SBD5 S2\" id=\"t1h_185\">SAS </span><span class=\"S6B32 SBD5 S2\" id=\"t1i_185\">City Holding </span><span class=\"S6B33 SBD5 S2\" id=\"t1j_185\">Globale (IG) </span><span class=\"S6B34 SBD5 S2\" id=\"t1k_185\">100 </span><span class=\"S6B35 SBD5 S2\" id=\"t1l_185\">100 </span><span class=\"S6B36 SBD5 S2\" id=\"t1m_185\">FRANCE </span><span class=\"S30E5 SBD5 S2\" id=\"t1n_185\">SARL </span><span class=\"S6B37 SBD5 S2\" id=\"t1o_185\">New City Aparthotels Betriebs GmbH </span><span class=\"S6B38 SBD5 S2\" id=\"t1p_185\">Mise en </span><span class=\"S6B39 SBD5 S2\" id=\"t1q_185\">\u00e9quivalence (ME) </span><span class=\"S6B3A SBD5 S2\" id=\"t1r_185\">50 </span><span class=\"S6B3B SBD5 S2\" id=\"t1s_185\">50 </span><span class=\"S6B3C SBD5 S2\" id=\"t1t_185\">AUTRICHE </span><span class=\"S6A47 SBD5 S2\" id=\"t1u_185\">SARL </span><span class=\"S6A48 SBD5 S2\" id=\"t1v_185\">New City Suisse SARL </span><span class=\"S6B3D SBD5 S2\" id=\"t1w_185\">Mise en </span><span class=\"S6B3E SBD5 S2\" id=\"t1x_185\">\u00e9quivalence (ME) </span><span class=\"S6B3F SBD5 S2\" id=\"t1y_185\">50 </span><span class=\"S6B40 SBD5 S2\" id=\"t1z_185\">50 </span><span class=\"S47D8 SBD5 S2\" id=\"t20_185\">SUISSE </span><span class=\"SF5E SBD5 S2\" id=\"t21_185\">SA </span><span class=\"S6B41 SBD5 S2\" id=\"t22_185\">PV Exploitation Belgique </span><span class=\"S6B42 SBD5 S2\" id=\"t23_185\">Globale (IG) </span><span class=\"S6B43 SBD5 S2\" id=\"t24_185\">100 </span><span class=\"S6B44 SBD5 S2\" id=\"t25_185\">100 </span><span class=\"S6B45 SBD5 S2\" id=\"t26_185\">BELGIQUE </span><span class=\"S2B7A SBD5 S2\" id=\"t27_185\">SAS </span><span class=\"S6B46 SBD5 S2\" id=\"t28_185\">PV-CP City </span><span class=\"S6B47 SBD5 S2\" id=\"t29_185\">Globale (IG) </span><span class=\"S4C40 SBD5 S2\" id=\"t2a_185\">100 </span><span class=\"S6B48 SBD5 S2\" id=\"t2b_185\">100 </span><span class=\"S6B49 SBD5 S2\" id=\"t2c_185\">FRANCE </span><span class=\"S27F8 SBD3 S2\" id=\"t2d_185\">Direction des Grands Projets et Senioriales </span><span class=\"S54E3 SBD5 S2\" id=\"t2e_185\">SNC </span><span class=\"S6B4A SBD5 S2\" id=\"t2f_185\">Ailette \u00c9quipements </span><span class=\"S6B4B SBD5 S2\" id=\"t2g_185\">Globale (IG) </span><span class=\"S6B4C SBD5 S2\" id=\"t2h_185\">100 </span><span class=\"S6B4D SBD5 S2\" id=\"t2i_185\">100 </span><span class=\"S6B4E SBD5 S2\" id=\"t2j_185\">FRANCE </span><span class=\"S1311 SBD5 S2\" id=\"t2k_185\">SNC </span><span class=\"S6B4F SBD5 S2\" id=\"t2l_185\">Aime La Plagne Am\u00e9nagement </span><span class=\"S6B50 SBD5 S2\" id=\"t2m_185\">Globale (IG) </span><span class=\"S6B51 SBD5 S2\" id=\"t2n_185\">100 </span><span class=\"S6B52 SBD5 S2\" id=\"t2o_185\">100 </span><span class=\"S6B53 SBD5 S2\" id=\"t2p_185\">FRANCE </span><span class=\"S1508 SBD5 S2\" id=\"t2q_185\">SNC </span><span class=\"S6A63 SBD5 S2\" id=\"t2r_185\">Aime La Plagne Loisirs </span><span class=\"S6A64 SBD5 S2\" id=\"t2s_185\">Globale (IG) </span><span class=\"S6A65 SBD5 S2\" id=\"t2t_185\">100 </span><span class=\"S6A66 SBD5 S2\" id=\"t2u_185\">100 </span><span class=\"S6A67 SBD5 S2\" id=\"t2v_185\">FRANCE </span><span class=\"S6A68 SBD5 S2\" id=\"t2w_185\">SNC </span><span class=\"S6A69 SBD5 S2\" id=\"t2x_185\">Avoriaz Crozats loisirs </span><span class=\"S6A6A SBD5 S2\" id=\"t2y_185\">Globale (IG) </span><span class=\"S6A6B SBD5 S2\" id=\"t2z_185\">100 </span><span class=\"S6A6C SBD5 S2\" id=\"t30_185\">100 </span><span class=\"S6A6D SBD5 S2\" id=\"t31_185\">FRANCE </span><span class=\"S4A3B SBD5 S2\" id=\"t32_185\">SNC </span><span class=\"S6A6E SBD5 S2\" id=\"t33_185\">Avoriaz Hermine Loisirs </span><span class=\"S6B54 SBD5 S2\" id=\"t34_185\">Globale (IG) </span><span class=\"S6B55 SBD5 S2\" id=\"t35_185\">100 </span><span class=\"S6A71 SBD5 S2\" id=\"t36_185\">100 </span><span class=\"S6A72 SBD5 S2\" id=\"t37_185\">FRANCE </span><span class=\"S1C01 SBD5 S2\" id=\"t38_185\">SNC </span><span class=\"S6B56 SBD5 S2\" id=\"t39_185\">Avoriaz T\u00e9l\u00e9ph\u00e9rique </span><span class=\"S6B57 SBD5 S2\" id=\"t3a_185\">Globale (IG) </span><span class=\"S6B58 SBD5 S2\" id=\"t3b_185\">100 </span><span class=\"S6B59 SBD5 S2\" id=\"t3c_185\">100 </span><span class=\"S6B5A SBD5 S2\" id=\"t3d_185\">FRANCE </span><span class=\"S6B5B SBD5 S2\" id=\"t3e_185\">Ltd liability </span><span class=\"S6B5C SBD5 S2\" id=\"t3f_185\">company </span><span class=\"S6B5D SBD5 S2\" id=\"t3g_185\">Beau Village Tourism Development Company Limited </span><span class=\"S6B5E SBD5 S2\" id=\"t3h_185\">Mise en </span><span class=\"S6B5F SBD5 S2\" id=\"t3i_185\">\u00e9quivalence (ME) </span><span class=\"S6B60 SBD5 S2\" id=\"t3j_185\">44 </span><span class=\"S6B61 SBD5 S2\" id=\"t3k_185\">44 </span><span class=\"S6B62 SBD5 S2\" id=\"t3l_185\">CHINE </span><span class=\"S2CED SBD5 S2\" id=\"t3m_185\">SNC </span><span class=\"S6B63 SBD5 S2\" id=\"t3n_185\">Belle Dune Clairiere </span><span class=\"S6B64 SBD5 S2\" id=\"t3o_185\">Globale (IG) </span><span class=\"S6B65 SBD5 S2\" id=\"t3p_185\">100 </span><span class=\"S6B66 SBD5 S2\" id=\"t3q_185\">100 </span><span class=\"S6B67 SBD5 S2\" id=\"t3r_185\">FRANCE </span><span class=\"SF16 SBD5 S2\" id=\"t3s_185\">SNC </span><span class=\"S6B68 SBD5 S2\" id=\"t3t_185\">Biarritz Loisirs </span><span class=\"S6B69 SBD5 S2\" id=\"t3u_185\">Globale (IG) </span><span class=\"S6B6A SBD5 S2\" id=\"t3v_185\">100 </span><span class=\"S6B6B SBD5 S2\" id=\"t3w_185\">100 </span><span class=\"S6B6C SBD5 S2\" id=\"t3x_185\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t3y_185\">SNC </span><span class=\"S6A8A SBD5 S2\" id=\"t3z_185\">Bois de la Mothe Chandenier Fonci\u00e8re </span><span class=\"S6A8B SBD5 S2\" id=\"t40_185\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t41_185\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t42_185\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t43_185\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t44_185\">SNC </span><span class=\"S6A8F SBD5 S2\" id=\"t45_185\">Bois des Harcholins Fonci\u00e8re </span><span class=\"S6A90 SBD5 S2\" id=\"t46_185\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t47_185\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t48_185\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t49_185\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t4a_185\">SNC </span><span class=\"S749 SBD5 S2\" id=\"t4b_185\">Bois Francs H\u00e9bergements </span><span class=\"S56C6 SBD5 S2\" id=\"t4c_185\">Globale (IG) </span><span class=\"S6B6D SBD5 S2\" id=\"t4d_185\">100 </span><span class=\"S6A96 SBD5 S2\" id=\"t4e_185\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t4f_185\">FRANCE </span><span class=\"S5519 SBD5 S2\" id=\"t4g_185\">SNC </span><span class=\"S6B6E SBD5 S2\" id=\"t4h_185\">Bois Francs R\u00e9novation II </span><span class=\"S6B6F SBD5 S2\" id=\"t4i_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B70 SBD5 S2\" id=\"t4j_185\">- </span><span class=\"S6B71 SBD5 S2\" id=\"t4k_185\">100 </span><span class=\"S6B72 SBD5 S2\" id=\"t4l_185\">FRANCE </span><span class=\"S2D08 SBD5 S2\" id=\"t4m_185\">SNC </span><span class=\"S6B73 SBD5 S2\" id=\"t4n_185\">Caen Meslin Loisirs </span><span class=\"S6B74 SBD5 S2\" id=\"t4o_185\">Mise en </span><span class=\"S6B75 SBD5 S2\" id=\"t4p_185\">\u00e9quivalence (ME) </span><span class=\"S6B76 SBD5 S2\" id=\"t4q_185\">40 </span><span class=\"S6B77 SBD5 S2\" id=\"t4r_185\">40 </span><span class=\"S6B78 SBD5 S2\" id=\"t4s_185\">FRANCE </span><span class=\"S2EB6 SBD5 S2\" id=\"t4t_185\">SNC </span><span class=\"S6B79 SBD5 S2\" id=\"t4u_185\">Chaumont H\u00e9bergements </span><span class=\"S6B7A SBD5 S2\" id=\"t4v_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B7B SBD5 S2\" id=\"t4w_185\">- </span><span class=\"S6B7C SBD5 S2\" id=\"t4x_185\">100 </span><span class=\"S6B7D SBD5 S2\" id=\"t4y_185\">FRANCE </span><span class=\"S5111 SBD5 S2\" id=\"t4z_185\">SNC </span><span class=\"S6B7E SBD5 S2\" id=\"t50_185\">Flaine Montsoleil Extension </span><span class=\"S6B7F SBD5 S2\" id=\"t51_185\">Globale (IG) </span><span class=\"S6B80 SBD5 S2\" id=\"t52_185\">100 </span><span class=\"S6B81 SBD5 S2\" id=\"t53_185\">100 </span><span class=\"S6B82 SBD5 S2\" id=\"t54_185\">FRANCE </span><span class=\"S5132 SBD5 S2\" id=\"t55_185\">SAS </span><span class=\"S6B83 SBD5 S2\" id=\"t56_185\">Fonci\u00e8re Presqu'\u00eele de La Touques </span><span class=\"S6B84 SBD5 S2\" id=\"t57_185\">Mise en </span><span class=\"S6B85 SBD5 S2\" id=\"t58_185\">\u00e9quivalence (ME) </span><span class=\"S6B86 SBD5 S2\" id=\"t59_185\">50 </span><span class=\"S6B87 SBD5 S2\" id=\"t5a_185\">50 </span><span class=\"S6B88 SBD5 S2\" id=\"t5b_185\">FRANCE </span><span class=\"S5065 SBD5 S2\" id=\"t5c_185\">SCCV </span><span class=\"S6B89 SBD5 S2\" id=\"t5d_185\">Immalliance Seniors le Pin </span><span class=\"S6B8A SBD5 S2\" id=\"t5e_185\">Globale (IG) </span><span class=\"S6B8B SBD5 S2\" id=\"t5f_185\">51 </span><span class=\"S6B8C SBD5 S2\" id=\"t5g_185\">51 </span><span class=\"S6B8D SBD5 S2\" id=\"t5h_185\">FRANCE </span><span class=\"S1A81 SBD5 S2\" id=\"t5i_185\">SNC </span><span class=\"S6B8E SBD5 S2\" id=\"t5j_185\">La Gare de Bois Roger </span><span class=\"S6B8F SBD5 S2\" id=\"t5k_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B90 SBD5 S2\" id=\"t5l_185\">- </span><span class=\"S6B91 SBD5 S2\" id=\"t5m_185\">100 </span><span class=\"S6B92 SBD5 S2\" id=\"t5n_185\">FRANCE </span><span class=\"S1D88 SBD5 S2\" id=\"t5o_185\">SAS </span><span class=\"S6B93 SBD5 S2\" id=\"t5p_185\">LAB Senioriales </span><span class=\"S6B94 SBD5 S2\" id=\"t5q_185\">Globale (IG) </span><span class=\"S6B95 SBD5 S2\" id=\"t5r_185\">100 </span><span class=\"S6B96 SBD5 S2\" id=\"t5s_185\">100 </span><span class=\"S6B97 SBD5 S2\" id=\"t5t_185\">FRANCE </span><span class=\"S3697 SBD5 S2\" id=\"t5u_185\">SAS </span><span class=\"S6B98 SBD5 S2\" id=\"t5v_185\">Les Cordeliers </span><span class=\"S6B99 SBD5 S2\" id=\"t5w_185\">Mise en </span><span class=\"S5547 SBD5 S2\" id=\"t5x_185\">\u00e9quivalence (ME) </span><span class=\"S6B9A SBD5 S2\" id=\"t5y_185\">50 </span><span class=\"S6B9B SBD5 S2\" id=\"t5z_185\">50 </span><span class=\"S6B9C SBD5 S2\" id=\"t60_185\">FRANCE </span><span class=\"S6B9D SBD5 S2\" id=\"t61_185\">SCCV </span><span class=\"S6B9E SBD5 S2\" id=\"t62_185\">Senioriales Boulou </span><span class=\"S6B9F SBD5 S2\" id=\"t63_185\">Globale (IG) </span><span class=\"S6BA0 SBD5 S2\" id=\"t64_185\">100 </span><span class=\"S6BA1 SBD5 S2\" id=\"t65_185\">100 </span><span class=\"S6BA2 SBD5 S2\" id=\"t66_185\">FRANCE </span><span class=\"S6BA3 SBD5 S2\" id=\"t67_185\">SCCV </span><span class=\"S6BA4 SBD5 S2\" id=\"t68_185\">Senioriales d\u2019Izon </span><span class=\"S6BA5 SBD5 S2\" id=\"t69_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6BA6 SBD5 S2\" id=\"t6a_185\">- </span><span class=\"S6BA7 SBD5 S2\" id=\"t6b_185\">100 </span><span class=\"S6BA8 SBD5 S2\" id=\"t6c_185\">FRANCE </span><span class=\"S4483 SBD5 S2\" id=\"t6d_185\">SCCV </span><span class=\"S6BA9 SBD5 S2\" id=\"t6e_185\">Senioriales d'Angers </span><span class=\"S6BAA SBD5 S2\" id=\"t6f_185\">Mise en </span><span class=\"S6BAB SBD5 S2\" id=\"t6g_185\">\u00e9quivalence (ME) </span><span class=\"S6BAC SBD5 S2\" id=\"t6h_185\">50 </span><span class=\"S6BAD SBD5 S2\" id=\"t6i_185\">50 </span><span class=\"S6BAE SBD5 S2\" id=\"t6j_185\">FRANCE </span><span class=\"S3C82 SBD5 S2\" id=\"t6k_185\">SCCV </span><span class=\"S6BAF SBD5 S2\" id=\"t6l_185\">Senioriales de Bassens </span><span class=\"S6BB0 SBD5 S2\" id=\"t6m_185\">Globale (IG) </span><span class=\"S6BB1 SBD5 S2\" id=\"t6n_185\">100 </span><span class=\"S6BB2 SBD5 S2\" id=\"t6o_185\">100 </span><span class=\"S6BB3 SBD5 S2\" id=\"t6p_185\">FRANCE </span><span class=\"S6BB4 SBD5 S2\" id=\"t6q_185\">SNC </span><span class=\"S6BB5 SBD5 S2\" id=\"t6r_185\">Senioriales de Bordeaux Deschamps </span><span class=\"S6BB6 SBD5 S2\" id=\"t6s_185\">Globale (IG) </span><span class=\"S6BB7 SBD5 S2\" id=\"t6t_185\">60 </span><span class=\"S6BB8 SBD5 S2\" id=\"t6u_185\">60 </span><span class=\"S6BB9 SBD5 S2\" id=\"t6v_185\">FRANCE </span><span class=\"S6BBA SBD5 S2\" id=\"t6w_185\">SCCV </span><span class=\"S6BBB SBD5 S2\" id=\"t6x_185\">Senioriales de Bracieux </span><span class=\"S6BBC SBD5 S2\" id=\"t6y_185\">Globale (IG) </span><span class=\"S6BBD SBD5 S2\" id=\"t6z_185\">100 </span><span class=\"S6BBE SBD5 S2\" id=\"t70_185\">100 </span><span class=\"S6BBF SBD5 S2\" id=\"t71_185\">FRANCE </span><span class=\"S51A0 SBD5 S2\" id=\"t72_185\">SCCV </span><span class=\"S6BC0 SBD5 S2\" id=\"t73_185\">Senioriales de Cavillargues </span><span class=\"S6BC1 SBD5 S2\" id=\"t74_185\">Globale (IG) </span><span class=\"S6BC2 SBD5 S2\" id=\"t75_185\">100 </span><span class=\"S6BC3 SBD5 S2\" id=\"t76_185\">100 </span><span class=\"S6BC4 SBD5 S2\" id=\"t77_185\">FRANCE </span><span class=\"S6BC5 SBD5 S2\" id=\"t78_185\">SCCV </span><span class=\"S6BC6 SBD5 S2\" id=\"t79_185\">Senioriales de Cholet </span><span class=\"S6BC7 SBD5 S2\" id=\"t7a_185\">Mise en </span><span class=\"S6BC8 SBD5 S2\" id=\"t7b_185\">\u00e9quivalence (ME) </span><span class=\"S6BC9 SBD5 S2\" id=\"t7c_185\">50 </span><span class=\"S6BCA SBD5 S2\" id=\"t7d_185\">50 </span><span class=\"S6BCB SBD5 S2\" id=\"t7e_185\">FRANCE </span><span class=\"S6BCC SBD5 S2\" id=\"t7f_185\">SCCV </span><span class=\"S6BCD SBD5 S2\" id=\"t7g_185\">Senioriales de G\u00e9vez\u00e9 </span><span class=\"S6BCE SBD5 S2\" id=\"t7h_185\">Mise en </span><span class=\"S6BCF SBD5 S2\" id=\"t7i_185\">\u00e9quivalence (ME) </span><span class=\"S6BD0 SBD5 S2\" id=\"t7j_185\">50 </span><span class=\"S6BD1 SBD5 S2\" id=\"t7k_185\">50 </span><span class=\"S6BD2 SBD5 S2\" id=\"t7l_185\">FRANCE </span><span class=\"S6BD3 SBD5 S2\" id=\"t7m_185\">SCCV </span><span class=\"S6BD4 SBD5 S2\" id=\"t7n_185\">Senioriales de Gonfaron </span><span class=\"S6BD5 SBD5 S2\" id=\"t7o_185\">Globale (IG) </span><span class=\"S6BD6 SBD5 S2\" id=\"t7p_185\">100 </span><span class=\"S6BD7 SBD5 S2\" id=\"t7q_185\">100 </span><span class=\"S6BD8 SBD5 S2\" id=\"t7r_185\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_186\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_186\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_186\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_186\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_186\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_186\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_186\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_186\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_186\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_186\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_186\">SNC </span><span class=\"S69FE SBD5 S2\" id=\"ti_186\">Senioriales de Gujan Mestras </span><span class=\"S69FF SBD5 S2\" id=\"tj_186\">Globale (IG) </span><span class=\"S6BD9 SBD5 S2\" id=\"tk_186\">60 </span><span class=\"S6BDA SBD5 S2\" id=\"tl_186\">60 </span><span class=\"S6A02 SBD5 S2\" id=\"tm_186\">FRANCE </span><span class=\"S6A03 SBD5 S2\" id=\"tn_186\">SCCV </span><span class=\"S6A04 SBD5 S2\" id=\"to_186\">Senioriales de Jonqui\u00e8res </span><span class=\"S6A05 SBD5 S2\" id=\"tp_186\">Globale (IG) </span><span class=\"S6BDB SBD5 S2\" id=\"tq_186\">100 </span><span class=\"S6BDC SBD5 S2\" id=\"tr_186\">100 </span><span class=\"S6BDD SBD5 S2\" id=\"ts_186\">FRANCE </span><span class=\"S6BDE SBD5 S2\" id=\"tt_186\">SCCV </span><span class=\"S6BDF SBD5 S2\" id=\"tu_186\">Senioriales de Juvignac </span><span class=\"S6BE0 SBD5 S2\" id=\"tv_186\">Globale (IG) </span><span class=\"S6BE1 SBD5 S2\" id=\"tw_186\">100 </span><span class=\"S6BE2 SBD5 S2\" id=\"tx_186\">100 </span><span class=\"S6BE3 SBD5 S2\" id=\"ty_186\">FRANCE </span><span class=\"S1EAA SBD5 S2\" id=\"tz_186\">SCCV </span><span class=\"S6BE4 SBD5 S2\" id=\"t10_186\">Senioriales de la C\u00f4te d'Azur </span><span class=\"S6BE5 SBD5 S2\" id=\"t11_186\">Globale (IG) </span><span class=\"S6BE6 SBD5 S2\" id=\"t12_186\">100 </span><span class=\"S6BE7 SBD5 S2\" id=\"t13_186\">100 </span><span class=\"S6BE8 SBD5 S2\" id=\"t14_186\">FRANCE </span><span class=\"S4923 SBD5 S2\" id=\"t15_186\">SCCV </span><span class=\"S6BE9 SBD5 S2\" id=\"t16_186\">Senioriales de la Rochelle Laleu (ex la Rochelle la Pallice) </span><span class=\"S6BEA SBD5 S2\" id=\"t17_186\">Globale (IG) </span><span class=\"S6BEB SBD5 S2\" id=\"t18_186\">100 </span><span class=\"S6BEC SBD5 S2\" id=\"t19_186\">100 </span><span class=\"S6BED SBD5 S2\" id=\"t1a_186\">FRANCE </span><span class=\"S164E SBD5 S2\" id=\"t1b_186\">SNC </span><span class=\"S6BEE SBD5 S2\" id=\"t1c_186\">Les Senioriales de Marseille 7 </span><span class=\"S6BEF SBD5 S2\" id=\"t1d_186\">Globale (IG) </span><span class=\"S6BF0 SBD5 S2\" id=\"t1e_186\">100 </span><span class=\"S6BF1 SBD5 S2\" id=\"t1f_186\">100 </span><span class=\"S6BF2 SBD5 S2\" id=\"t1g_186\">FRANCE </span><span class=\"S6BF3 SBD5 S2\" id=\"t1h_186\">SCCV </span><span class=\"S6BF4 SBD5 S2\" id=\"t1i_186\">Senioriales de Monteux </span><span class=\"S6BF5 SBD5 S2\" id=\"t1j_186\">Mise en </span><span class=\"S6BF6 SBD5 S2\" id=\"t1k_186\">\u00e9quivalence (ME) </span><span class=\"S6BF7 SBD5 S2\" id=\"t1l_186\">50 </span><span class=\"S6BF8 SBD5 S2\" id=\"t1m_186\">50 </span><span class=\"S6BF9 SBD5 S2\" id=\"t1n_186\">FRANCE </span><span class=\"S5D03 SBD5 S2\" id=\"t1o_186\">SCCV </span><span class=\"S6BFA SBD5 S2\" id=\"t1p_186\">Senioriales de Nancy </span><span class=\"S6BFB SBD5 S2\" id=\"t1q_186\">Globale (IG) </span><span class=\"S6BFC SBD5 S2\" id=\"t1r_186\">100 </span><span class=\"S6BFD SBD5 S2\" id=\"t1s_186\">100 </span><span class=\"S6BFE SBD5 S2\" id=\"t1t_186\">FRANCE </span><span class=\"SFE2 SBD5 S2\" id=\"t1u_186\">SCCV </span><span class=\"S6B2C SBD5 S2\" id=\"t1v_186\">Senioriales de Pollestres </span><span class=\"S6BFF SBD5 S2\" id=\"t1w_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C00 SBD5 S2\" id=\"t1x_186\">- </span><span class=\"S6C01 SBD5 S2\" id=\"t1y_186\">100 </span><span class=\"S6B31 SBD5 S2\" id=\"t1z_186\">FRANCE </span><span class=\"S137C SBD5 S2\" id=\"t20_186\">SCCV </span><span class=\"S6C02 SBD5 S2\" id=\"t21_186\">Senioriales de Pourri\u00e8res </span><span class=\"S6C03 SBD5 S2\" id=\"t22_186\">Globale (IG) </span><span class=\"S6C04 SBD5 S2\" id=\"t23_186\">100 </span><span class=\"S6C05 SBD5 S2\" id=\"t24_186\">100 </span><span class=\"S6C06 SBD5 S2\" id=\"t25_186\">FRANCE </span><span class=\"S2896 SBD5 S2\" id=\"t26_186\">SCCV </span><span class=\"S6C07 SBD5 S2\" id=\"t27_186\">Senioriales de Rambouillet </span><span class=\"S6C08 SBD5 S2\" id=\"t28_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C09 SBD5 S2\" id=\"t29_186\">- </span><span class=\"S6C0A SBD5 S2\" id=\"t2a_186\">100 </span><span class=\"S6C0B SBD5 S2\" id=\"t2b_186\">FRANCE </span><span class=\"S30C1 SBD5 S2\" id=\"t2c_186\">SCCV </span><span class=\"S6C0C SBD5 S2\" id=\"t2d_186\">Senioriales de Soulac </span><span class=\"S6C0D SBD5 S2\" id=\"t2e_186\">Globale (IG) </span><span class=\"S6C0E SBD5 S2\" id=\"t2f_186\">100 </span><span class=\"S6C0F SBD5 S2\" id=\"t2g_186\">100 </span><span class=\"S6C10 SBD5 S2\" id=\"t2h_186\">FRANCE </span><span class=\"S125D SBD5 S2\" id=\"t2i_186\">SCCV </span><span class=\"S6C11 SBD5 S2\" id=\"t2j_186\">Senioriales de Soustons </span><span class=\"S6C12 SBD5 S2\" id=\"t2k_186\">Globale (IG) </span><span class=\"S6C13 SBD5 S2\" id=\"t2l_186\">100 </span><span class=\"S6C14 SBD5 S2\" id=\"t2m_186\">100 </span><span class=\"S6C15 SBD5 S2\" id=\"t2n_186\">FRANCE </span><span class=\"S27EE SBD5 S2\" id=\"t2o_186\">SNC </span><span class=\"S6C16 SBD5 S2\" id=\"t2p_186\">Senioriales de Valence </span><span class=\"S6C17 SBD5 S2\" id=\"t2q_186\">Globale (IG) </span><span class=\"S6C18 SBD5 S2\" id=\"t2r_186\">100 </span><span class=\"S6C19 SBD5 S2\" id=\"t2s_186\">100 </span><span class=\"S6C1A SBD5 S2\" id=\"t2t_186\">FRANCE </span><span class=\"S6C1B SBD5 S2\" id=\"t2u_186\">SCCV </span><span class=\"S6C1C SBD5 S2\" id=\"t2v_186\">Senioriales de Vias </span><span class=\"S6C1D SBD5 S2\" id=\"t2w_186\">Globale (IG) </span><span class=\"S6C1E SBD5 S2\" id=\"t2x_186\">100 </span><span class=\"S6C1F SBD5 S2\" id=\"t2y_186\">100 </span><span class=\"S6C20 SBD5 S2\" id=\"t2z_186\">FRANCE </span><span class=\"SBFF SBD5 S2\" id=\"t30_186\">SCCV </span><span class=\"S6C21 SBD5 S2\" id=\"t31_186\">Senioriales du Pornic </span><span class=\"S6C22 SBD5 S2\" id=\"t32_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C23 SBD5 S2\" id=\"t33_186\">- </span><span class=\"S6C24 SBD5 S2\" id=\"t34_186\">100 </span><span class=\"S6C25 SBD5 S2\" id=\"t35_186\">FRANCE </span><span class=\"S5D31 SBD5 S2\" id=\"t36_186\">SCCV </span><span class=\"S6C26 SBD5 S2\" id=\"t37_186\">Senioriales en ville de Cavaillon </span><span class=\"S6C27 SBD5 S2\" id=\"t38_186\">Globale (IG) </span><span class=\"S6C28 SBD5 S2\" id=\"t39_186\">100 </span><span class=\"S6C29 SBD5 S2\" id=\"t3a_186\">100 </span><span class=\"S6C2A SBD5 S2\" id=\"t3b_186\">FRANCE </span><span class=\"S1A08 SBD5 S2\" id=\"t3c_186\">SNC </span><span class=\"S6C2B SBD5 S2\" id=\"t3d_186\">Senioriales en Ville de Cesson-Sevign\u00e9 </span><span class=\"S6C2C SBD5 S2\" id=\"t3e_186\">Mise en </span><span class=\"S6C2D SBD5 S2\" id=\"t3f_186\">\u00e9quivalence (ME) </span><span class=\"S6C2E SBD5 S2\" id=\"t3g_186\">50 </span><span class=\"S6C2F SBD5 S2\" id=\"t3h_186\">50 </span><span class=\"S6C30 SBD5 S2\" id=\"t3i_186\">FRANCE </span><span class=\"S6C31 SBD5 S2\" id=\"t3j_186\">SCCV </span><span class=\"S6C32 SBD5 S2\" id=\"t3k_186\">Senioriales en Ville de Fontenay-aux-Roses </span><span class=\"S6C33 SBD5 S2\" id=\"t3l_186\">Mise en </span><span class=\"S6C34 SBD5 S2\" id=\"t3m_186\">\u00e9quivalence (ME) </span><span class=\"S6C35 SBD5 S2\" id=\"t3n_186\">50 </span><span class=\"S6C36 SBD5 S2\" id=\"t3o_186\">50 </span><span class=\"S6C37 SBD5 S2\" id=\"t3p_186\">FRANCE </span><span class=\"S1A1E SBD5 S2\" id=\"t3q_186\">SCCV </span><span class=\"S6C38 SBD5 S2\" id=\"t3r_186\">Senioriales en Ville de Mantes-la-Jolie </span><span class=\"S6C39 SBD5 S2\" id=\"t3s_186\">Globale (IG) </span><span class=\"S6C3A SBD5 S2\" id=\"t3t_186\">100 </span><span class=\"S6C3B SBD5 S2\" id=\"t3u_186\">100 </span><span class=\"S6C3C SBD5 S2\" id=\"t3v_186\">FRANCE </span><span class=\"S6A73 SBD5 S2\" id=\"t3w_186\">SCCV </span><span class=\"S6A74 SBD5 S2\" id=\"t3x_186\">Senioriales en Ville de Mordelles </span><span class=\"S6C3D SBD5 S2\" id=\"t3y_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C3E SBD5 S2\" id=\"t3z_186\">- </span><span class=\"S6A77 SBD5 S2\" id=\"t40_186\">100 </span><span class=\"S6A78 SBD5 S2\" id=\"t41_186\">FRANCE </span><span class=\"S269D SBD5 S2\" id=\"t42_186\">SCCV </span><span class=\"S6A79 SBD5 S2\" id=\"t43_186\">Senioriales en ville de Noisy-le-Grand </span><span class=\"S6C3F SBD5 S2\" id=\"t44_186\">Globale (IG) </span><span class=\"S6C40 SBD5 S2\" id=\"t45_186\">100 </span><span class=\"S6A7C SBD5 S2\" id=\"t46_186\">100 </span><span class=\"S6A7D SBD5 S2\" id=\"t47_186\">FRANCE </span><span class=\"S2CEC SBD5 S2\" id=\"t48_186\">SCCV </span><span class=\"S6C41 SBD5 S2\" id=\"t49_186\">Senioriales en ville de Pessac </span><span class=\"S6C42 SBD5 S2\" id=\"t4a_186\">Globale (IG) </span><span class=\"S6C43 SBD5 S2\" id=\"t4b_186\">100 </span><span class=\"S6C44 SBD5 S2\" id=\"t4c_186\">100 </span><span class=\"S6C45 SBD5 S2\" id=\"t4d_186\">FRANCE </span><span class=\"S6A84 SBD5 S2\" id=\"t4e_186\">SCCV </span><span class=\"S6A85 SBD5 S2\" id=\"t4f_186\">Senioriales en Ville de Saint-Ave </span><span class=\"S6C46 SBD5 S2\" id=\"t4g_186\">Mise en </span><span class=\"S6C47 SBD5 S2\" id=\"t4h_186\">\u00e9quivalence (ME) </span><span class=\"S6C48 SBD5 S2\" id=\"t4i_186\">50 </span><span class=\"S6C49 SBD5 S2\" id=\"t4j_186\">50 </span><span class=\"S6A89 SBD5 S2\" id=\"t4k_186\">FRANCE </span><span class=\"S868 SBD5 S2\" id=\"t4l_186\">SNC </span><span class=\"S6C4A SBD5 S2\" id=\"t4m_186\">Senioriales en ville de Sannois </span><span class=\"S6C4B SBD5 S2\" id=\"t4n_186\">Globale (IG) </span><span class=\"S6C4C SBD5 S2\" id=\"t4o_186\">100 </span><span class=\"S6C4D SBD5 S2\" id=\"t4p_186\">100 </span><span class=\"S6C4E SBD5 S2\" id=\"t4q_186\">FRANCE </span><span class=\"S39C0 SBD5 S2\" id=\"t4r_186\">SCCV </span><span class=\"S6C4F SBD5 S2\" id=\"t4s_186\">Senioriales en Ville de Schiltigheim </span><span class=\"S14F8 SBD5 S2\" id=\"t4t_186\">Mise en </span><span class=\"S6C50 SBD5 S2\" id=\"t4u_186\">\u00e9quivalence (ME) </span><span class=\"S6C51 SBD5 S2\" id=\"t4v_186\">50 </span><span class=\"S6C52 SBD5 S2\" id=\"t4w_186\">50 </span><span class=\"S6C53 SBD5 S2\" id=\"t4x_186\">FRANCE </span><span class=\"SE39 SBD5 S2\" id=\"t4y_186\">SNC </span><span class=\"S6C54 SBD5 S2\" id=\"t4z_186\">Senioriales en ville de St-Palais sur Mer </span><span class=\"S6C55 SBD5 S2\" id=\"t50_186\">Globale (IG) </span><span class=\"S6C56 SBD5 S2\" id=\"t51_186\">100 </span><span class=\"S6C57 SBD5 S2\" id=\"t52_186\">100 </span><span class=\"S6C58 SBD5 S2\" id=\"t53_186\">FRANCE </span><span class=\"S1833 SBD5 S2\" id=\"t54_186\">SCCV </span><span class=\"S6C59 SBD5 S2\" id=\"t55_186\">Senioriales en ville de St-Priest </span><span class=\"S6C5A SBD5 S2\" id=\"t56_186\">Globale (IG) </span><span class=\"S6C5B SBD5 S2\" id=\"t57_186\">100 </span><span class=\"S6C5C SBD5 S2\" id=\"t58_186\">100 </span><span class=\"S6C5D SBD5 S2\" id=\"t59_186\">FRANCE </span><span class=\"S1A5C SBD5 S2\" id=\"t5a_186\">SNC </span><span class=\"S6C5E SBD5 S2\" id=\"t5b_186\">Senioriales en Ville d'\u00c9merainville </span><span class=\"S6C5F SBD5 S2\" id=\"t5c_186\">Globale (IG) </span><span class=\"S6C60 SBD5 S2\" id=\"t5d_186\">100 </span><span class=\"S6C61 SBD5 S2\" id=\"t5e_186\">100 </span><span class=\"S6C62 SBD5 S2\" id=\"t5f_186\">FRANCE </span><span class=\"S48D8 SBD5 S2\" id=\"t5g_186\">SCCV </span><span class=\"S6C63 SBD5 S2\" id=\"t5h_186\">Senioriales en ville du Teich </span><span class=\"S6C64 SBD5 S2\" id=\"t5i_186\">Globale (IG) </span><span class=\"S6C65 SBD5 S2\" id=\"t5j_186\">100 </span><span class=\"S6C66 SBD5 S2\" id=\"t5k_186\">100 </span><span class=\"S6C67 SBD5 S2\" id=\"t5l_186\">FRANCE </span><span class=\"S2EB8 SBD5 S2\" id=\"t5m_186\">SCCV </span><span class=\"S6C68 SBD5 S2\" id=\"t5n_186\">Senioriales Ville de Castanet </span><span class=\"S6C69 SBD5 S2\" id=\"t5o_186\">Mise en </span><span class=\"S6C6A SBD5 S2\" id=\"t5p_186\">\u00e9quivalence (ME) </span><span class=\"S6C6B SBD5 S2\" id=\"t5q_186\">50 </span><span class=\"S6C6C SBD5 S2\" id=\"t5r_186\">50 </span><span class=\"S6C6D SBD5 S2\" id=\"t5s_186\">FRANCE </span><span class=\"S6C6E SBD5 S2\" id=\"t5t_186\">SCCV </span><span class=\"S6C6F SBD5 S2\" id=\"t5u_186\">Senioriales Ville de Luce </span><span class=\"S6C70 SBD5 S2\" id=\"t5v_186\">Globale (IG) </span><span class=\"S6C71 SBD5 S2\" id=\"t5w_186\">100 </span><span class=\"S6C72 SBD5 S2\" id=\"t5x_186\">100 </span><span class=\"S6C73 SBD5 S2\" id=\"t5y_186\">FRANCE </span><span class=\"S5534 SBD5 S2\" id=\"t5z_186\">SCCV </span><span class=\"S6C74 SBD5 S2\" id=\"t60_186\">Senioriales Ville de N\u00eemes </span><span class=\"S6C75 SBD5 S2\" id=\"t61_186\">Globale (IG) </span><span class=\"S6C76 SBD5 S2\" id=\"t62_186\">100 </span><span class=\"S6C77 SBD5 S2\" id=\"t63_186\">100 </span><span class=\"S6C78 SBD5 S2\" id=\"t64_186\">FRANCE </span><span class=\"S228B SBD5 S2\" id=\"t65_186\">SCCV </span><span class=\"S6C79 SBD5 S2\" id=\"t66_186\">Senioriales Ville de St-\u00c9tienne </span><span class=\"S6C7A SBD5 S2\" id=\"t67_186\">Globale (IG) </span><span class=\"S6C7B SBD5 S2\" id=\"t68_186\">100 </span><span class=\"S6C7C SBD5 S2\" id=\"t69_186\">100 </span><span class=\"S6C7D SBD5 S2\" id=\"t6a_186\">FRANCE </span><span class=\"S6C7E SBD5 S2\" id=\"t6b_186\">SCCV </span><span class=\"S6C7F SBD5 S2\" id=\"t6c_186\">Senioriales Ville de Tourcoing </span><span class=\"S6C80 SBD5 S2\" id=\"t6d_186\">Mise en </span><span class=\"S6C81 SBD5 S2\" id=\"t6e_186\">\u00e9quivalence (ME) </span><span class=\"S6C82 SBD5 S2\" id=\"t6f_186\">50 </span><span class=\"S6C83 SBD5 S2\" id=\"t6g_186\">50 </span><span class=\"S6C84 SBD5 S2\" id=\"t6h_186\">FRANCE </span><span class=\"S6C85 SBD5 S2\" id=\"t6i_186\">SCCV </span><span class=\"S6C86 SBD5 S2\" id=\"t6j_186\">Senioriales Ville Marseille St Loup </span><span class=\"S6C87 SBD5 S2\" id=\"t6k_186\">Globale (IG) </span><span class=\"S6C88 SBD5 S2\" id=\"t6l_186\">100 </span><span class=\"S6C89 SBD5 S2\" id=\"t6m_186\">100 </span><span class=\"S6C8A SBD5 S2\" id=\"t6n_186\">FRANCE </span><span class=\"S6B9D SBD5 S2\" id=\"t6o_186\">SNC </span><span class=\"S6B9E SBD5 S2\" id=\"t6p_186\">Les Villages Nature </span><span class=\"S6C8B SBD6 S2\" id=\"t6q_186\">\u00ae </span><span class=\"S6C8C SBD5 S2\" id=\"t6r_186\">de Val d'Europe </span><span class=\"S6B9F SBD5 S2\" id=\"t6s_186\">Globale (IG) </span><span class=\"S6C8D SBD5 S2\" id=\"t6t_186\">50 </span><span class=\"S6C8E SBD5 S2\" id=\"t6u_186\">50 </span><span class=\"S6BA2 SBD5 S2\" id=\"t6v_186\">FRANCE </span><span class=\"S18A0 SBD5 S2\" id=\"t6w_186\">SNC </span><span class=\"S6C8F SBD5 S2\" id=\"t6x_186\">Meribel Ravines Premium </span><span class=\"S6C90 SBD5 S2\" id=\"t6y_186\">Globale (IG) </span><span class=\"S6C91 SBD5 S2\" id=\"t6z_186\">100 </span><span class=\"S6C92 SBD5 S2\" id=\"t70_186\">100 </span><span class=\"S6C93 SBD5 S2\" id=\"t71_186\">FRANCE </span><span class=\"S369A SBD5 S2\" id=\"t72_186\">SNC </span><span class=\"S6C94 SBD5 S2\" id=\"t73_186\">Nature H\u00e9bergements I </span><span class=\"S6C95 SBD5 S2\" id=\"t74_186\">Globale (IG) </span><span class=\"S6C96 SBD5 S2\" id=\"t75_186\">100 </span><span class=\"S6C97 SBD5 S2\" id=\"t76_186\">37,5 </span><span class=\"S6C98 SBD5 S2\" id=\"t77_186\">FRANCE </span><span class=\"S30DA SBD5 S2\" id=\"t78_186\">SAS </span><span class=\"S6C99 SBD5 S2\" id=\"t79_186\">P &amp; V Senioriales Exploitation </span><span class=\"S6C9A SBD5 S2\" id=\"t7a_186\">Globale (IG) </span><span class=\"S6C9B SBD5 S2\" id=\"t7b_186\">100 </span><span class=\"S6C9C SBD5 S2\" id=\"t7c_186\">100 </span><span class=\"S6C9D SBD5 S2\" id=\"t7d_186\">FRANCE </span><span class=\"S18AC SBD5 S2\" id=\"t7e_186\">SAS </span><span class=\"S6C9E SBD5 S2\" id=\"t7f_186\">P&amp;V Conseil Immobilier </span><span class=\"S5ADE SBD5 S2\" id=\"t7g_186\">Globale (IG) </span><span class=\"S6C9F SBD5 S2\" id=\"t7h_186\">100 </span><span class=\"S6CA0 SBD5 S2\" id=\"t7i_186\">100 </span><span class=\"S6CA1 SBD5 S2\" id=\"t7j_186\">FRANCE </span><span class=\"S2851 SBD5 S2\" id=\"t7k_186\">SARL </span><span class=\"S6CA2 SBD5 S2\" id=\"t7l_186\">P&amp;V Courtage </span><span class=\"S6CA3 SBD5 S2\" id=\"t7m_186\">Globale (IG) </span><span class=\"S6CA4 SBD5 S2\" id=\"t7n_186\">100 </span><span class=\"S6CA5 SBD5 S2\" id=\"t7o_186\">100 </span><span class=\"S6CA6 SBD5 S2\" id=\"t7p_186\">FRANCE </span><span class=\"S6CA7 SBD5 S2\" id=\"t7q_186\">SARL </span><span class=\"S6CA8 SBD5 S2\" id=\"t7r_186\">P&amp;V Transactions </span><span class=\"S6CA9 SBD5 S2\" id=\"t7s_186\">Globale (IG) </span><span class=\"S6CAA SBD5 S2\" id=\"t7t_186\">100 </span><span class=\"S6CAB SBD5 S2\" id=\"t7u_186\">100 </span><span class=\"S6CAC SBD5 S2\" id=\"t7v_186\">FRANCE </span><span class=\"S6CAD SBD5 S2\" id=\"t7w_186\">SAS </span><span class=\"S6CAE SBD5 S2\" id=\"t7x_186\">Pierre </span><span class=\"S6CAF SBD5 S2\" id=\"t7y_186\">&amp; </span><span class=\"S6CB0 SBD5 S2\" id=\"t7z_186\">Vacances D\u00e9veloppement SAS </span><span class=\"S6CB1 SBD5 S2\" id=\"t80_186\">Globale (IG) </span><span class=\"S6CB2 SBD5 S2\" id=\"t81_186\">100 </span><span class=\"S6CB3 SBD5 S2\" id=\"t82_186\">100 </span><span class=\"S6CB4 SBD5 S2\" id=\"t83_186\">FRANCE </span><span class=\"S43D5 SBD5 S2\" id=\"t84_186\">SAS </span><span class=\"S6CB5 SBD5 S2\" id=\"t85_186\">Pierre </span><span class=\"S6CB6 SBD5 S2\" id=\"t86_186\">&amp; </span><span class=\"S6CB7 SBD5 S2\" id=\"t87_186\">Vacances Investissement </span><span class=\"S6CB8 SBD5 S2\" id=\"t88_186\">24 </span><span class=\"S6CB9 SBD5 S2\" id=\"t89_186\">Globale (IG) </span><span class=\"S6CBA SBD5 S2\" id=\"t8a_186\">100 </span><span class=\"S6CBB SBD5 S2\" id=\"t8b_186\">100 </span><span class=\"S6CBC SBD5 S2\" id=\"t8c_186\">FRANCE </span><span class=\"S6CBD SBD5 S2\" id=\"t8d_186\">SAS </span><span class=\"S6CBE SBD5 S2\" id=\"t8e_186\">Pierre </span><span class=\"S6CBF SBD5 S2\" id=\"t8f_186\">&amp; </span><span class=\"S6CC0 SBD5 S2\" id=\"t8g_186\">Vacances Senioriales Programmes Immobiliers </span><span class=\"S6CC1 SBD5 S2\" id=\"t8h_186\">Globale (IG) </span><span class=\"S6CC2 SBD5 S2\" id=\"t8i_186\">100 </span><span class=\"S6CC3 SBD5 S2\" id=\"t8j_186\">100 </span><span class=\"S6CC4 SBD5 S2\" id=\"t8k_186\">FRANCE </span><span class=\"S298F SBD5 S2\" id=\"t8l_186\">SNC </span><span class=\"S6CC5 SBD5 S2\" id=\"t8m_186\">Presqu'\u00eele de La Touques Loisirs </span><span class=\"S6CC6 SBD5 S2\" id=\"t8n_186\">Globale (IG) </span><span class=\"S6CC7 SBD5 S2\" id=\"t8o_186\">100 </span><span class=\"S6CC8 SBD5 S2\" id=\"t8p_186\">100 </span><span class=\"S6CC9 SBD5 S2\" id=\"t8q_186\">FRANCE </span><span class=\"S6B0C SBD5 S2\" id=\"t8r_186\">SAS </span><span class=\"S6B0D SBD5 S2\" id=\"t8s_186\">PV Senioriales Gestion Immobili\u00e8re </span><span class=\"S6B0E SBD5 S2\" id=\"t8t_186\">Globale (IG) </span><span class=\"S6B0F SBD5 S2\" id=\"t8u_186\">100 </span><span class=\"S6B10 SBD5 S2\" id=\"t8v_186\">100 </span><span class=\"S6B11 SBD5 S2\" id=\"t8w_186\">FRANCE </span><span class=\"S6CCA SBD5 S2\" id=\"t8x_186\">SAS </span><span class=\"S6CCB SBD5 S2\" id=\"t8y_186\">PV Senioriales Production </span><span class=\"S6CCC SBD5 S2\" id=\"t8z_186\">Globale (IG) </span><span class=\"S6CCD SBD5 S2\" id=\"t90_186\">100 </span><span class=\"S6CCE SBD5 S2\" id=\"t91_186\">100 </span><span class=\"S6CCF SBD5 S2\" id=\"t92_186\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_187\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_187\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_187\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_187\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_187\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_187\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_187\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_187\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_187\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_187\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_187\">SAS </span><span class=\"S69FE SBD5 S2\" id=\"ti_187\">PV Senioriales Promotion &amp; </span><span class=\"S6CD0 SBD5 S2\" id=\"tj_187\">Commercialisation </span><span class=\"S69FF SBD5 S2\" id=\"tk_187\">Globale (IG) </span><span class=\"S6A00 SBD5 S2\" id=\"tl_187\">100 </span><span class=\"S6A01 SBD5 S2\" id=\"tm_187\">100 </span><span class=\"S6A02 SBD5 S2\" id=\"tn_187\">FRANCE </span><span class=\"S6CD1 SBD5 S2\" id=\"to_187\">Ltd liability </span><span class=\"S6B12 SBD5 S2\" id=\"tp_187\">company </span><span class=\"S6B13 SBD5 S2\" id=\"tq_187\">PVCP China Company Limited </span><span class=\"S6CD2 SBD5 S2\" id=\"tr_187\">Globale (IG) </span><span class=\"S6CD3 SBD5 S2\" id=\"ts_187\">100 </span><span class=\"S6CD4 SBD5 S2\" id=\"tt_187\">100 </span><span class=\"S6CD5 SBD5 S2\" id=\"tu_187\">CHINE </span><span class=\"S17F6 SBD5 S2\" id=\"tv_187\">SARL </span><span class=\"S6A09 SBD5 S2\" id=\"tw_187\">PV-CP China Holding B.V. </span><span class=\"S6CD6 SBD5 S2\" id=\"tx_187\">Globale (IG) </span><span class=\"S6CD7 SBD5 S2\" id=\"ty_187\">100 </span><span class=\"S6CD8 SBD5 S2\" id=\"tz_187\">100 </span><span class=\"S4D3A SBD5 S2\" id=\"t10_187\">PAYS-BAS </span><span class=\"S18D5 SBD5 S2\" id=\"t11_187\">SAS </span><span class=\"S6A0E SBD5 S2\" id=\"t12_187\">PV-CP Immobilier Holding SAS </span><span class=\"S6A11 SBD5 S2\" id=\"t13_187\">Globale (IG) </span><span class=\"S6A12 SBD5 S2\" id=\"t14_187\">100 </span><span class=\"S6A13 SBD5 S2\" id=\"t15_187\">100 </span><span class=\"S6CD9 SBD5 S2\" id=\"t16_187\">FRANCE </span><span class=\"S5E70 SBD5 S2\" id=\"t17_187\">SCCV </span><span class=\"S6A15 SBD5 S2\" id=\"t18_187\">SCCV Les Senioriales de Fleury sur Orne </span><span class=\"S6CDA SBD5 S2\" id=\"t19_187\">Mise en </span><span class=\"S6CDB SBD5 S2\" id=\"t1a_187\">\u00e9quivalence (ME) </span><span class=\"S6CDC SBD5 S2\" id=\"t1b_187\">50 </span><span class=\"S6CDD SBD5 S2\" id=\"t1c_187\">50 </span><span class=\"S6CDE SBD5 S2\" id=\"t1d_187\">FRANCE </span><span class=\"S6A1C SBD5 S2\" id=\"t1e_187\">SCCV </span><span class=\"S6A20 SBD5 S2\" id=\"t1f_187\">SCCV Palaiseau RT </span><span class=\"S6CDF SBD5 S2\" id=\"t1g_187\">Mise en </span><span class=\"S6CE0 SBD5 S2\" id=\"t1h_187\">\u00e9quivalence (ME) </span><span class=\"S6CE1 SBD5 S2\" id=\"t1i_187\">50 </span><span class=\"S6CE2 SBD5 S2\" id=\"t1j_187\">50 </span><span class=\"S6CE3 SBD5 S2\" id=\"t1k_187\">FRANCE </span><span class=\"S14B9 SBD5 S2\" id=\"t1l_187\">SCCV </span><span class=\"S6CE4 SBD5 S2\" id=\"t1m_187\">SCCV Toulouse Ponts Jumeaux A1 </span><span class=\"S6CE5 SBD5 S2\" id=\"t1n_187\">Mise en </span><span class=\"S6CE6 SBD5 S2\" id=\"t1o_187\">\u00e9quivalence (ME) </span><span class=\"S6CE7 SBD5 S2\" id=\"t1p_187\">50 </span><span class=\"S6CE8 SBD5 S2\" id=\"t1q_187\">50 </span><span class=\"S6CE9 SBD5 S2\" id=\"t1r_187\">FRANCE </span><span class=\"SDD3 SBD5 S2\" id=\"t1s_187\">SCI </span><span class=\"S6CEA SBD5 S2\" id=\"t1t_187\">SCI Puget sur Argens </span><span class=\"S6CEB SBD5 S2\" id=\"t1u_187\">Mise en </span><span class=\"S6CEC SBD5 S2\" id=\"t1v_187\">\u00e9quivalence (ME) </span><span class=\"S6CED SBD5 S2\" id=\"t1w_187\">50 </span><span class=\"S6CEE SBD5 S2\" id=\"t1x_187\">- </span><span class=\"S6CEF SBD5 S2\" id=\"t1y_187\">FRANCE </span><span class=\"S5E93 SBD5 S2\" id=\"t1z_187\">SCCV </span><span class=\"S6CF0 SBD5 S2\" id=\"t20_187\">Senioriales Clermont Ferrand - Thibault Thevenot - RA </span><span class=\"S6CF1 SBD5 S2\" id=\"t21_187\">Mise en </span><span class=\"S6CF2 SBD5 S2\" id=\"t22_187\">\u00e9quivalence (ME) </span><span class=\"S6CF3 SBD5 S2\" id=\"t23_187\">50 </span><span class=\"S6CF4 SBD5 S2\" id=\"t24_187\">50 </span><span class=\"S6CF5 SBD5 S2\" id=\"t25_187\">FRANCE </span><span class=\"SF5E SBD5 S2\" id=\"t26_187\">SCCV </span><span class=\"S6B41 SBD5 S2\" id=\"t27_187\">Senioriales de Brest </span><span class=\"S6CF6 SBD5 S2\" id=\"t28_187\">Mise en </span><span class=\"S6CF7 SBD5 S2\" id=\"t29_187\">\u00e9quivalence (ME) </span><span class=\"S6CF8 SBD5 S2\" id=\"t2a_187\">50 </span><span class=\"S6CF9 SBD5 S2\" id=\"t2b_187\">50 </span><span class=\"S6CFA SBD5 S2\" id=\"t2c_187\">FRANCE </span><span class=\"S54DC SBD5 S2\" id=\"t2d_187\">SCCV </span><span class=\"S6CFB SBD5 S2\" id=\"t2e_187\">Senioriales de Gardanne </span><span class=\"S6CFC SBD5 S2\" id=\"t2f_187\">Mise en </span><span class=\"S6CFD SBD5 S2\" id=\"t2g_187\">\u00e9quivalence (ME) </span><span class=\"S6CFE SBD5 S2\" id=\"t2h_187\">50 </span><span class=\"S6CFF SBD5 S2\" id=\"t2i_187\">- </span><span class=\"S6D00 SBD5 S2\" id=\"t2j_187\">FRANCE </span><span class=\"S1390 SBD5 S2\" id=\"t2k_187\">SNC </span><span class=\"S6D01 SBD5 S2\" id=\"t2l_187\">Senioriales de Lorient </span><span class=\"S6D02 SBD5 S2\" id=\"t2m_187\">Mise en </span><span class=\"S6D03 SBD5 S2\" id=\"t2n_187\">\u00e9quivalence (ME) </span><span class=\"S6D04 SBD5 S2\" id=\"t2o_187\">50 </span><span class=\"S6D05 SBD5 S2\" id=\"t2p_187\">50 </span><span class=\"S6D06 SBD5 S2\" id=\"t2q_187\">FRANCE </span><span class=\"S6D07 SBD5 S2\" id=\"t2r_187\">SNC </span><span class=\"S6D08 SBD5 S2\" id=\"t2s_187\">Senioriales de Montbazon </span><span class=\"S6D09 SBD5 S2\" id=\"t2t_187\">Mise en </span><span class=\"S6D0A SBD5 S2\" id=\"t2u_187\">\u00e9quivalence (ME) </span><span class=\"S6D0B SBD5 S2\" id=\"t2v_187\">50 </span><span class=\"S6D0C SBD5 S2\" id=\"t2w_187\">50 </span><span class=\"S6D0D SBD5 S2\" id=\"t2x_187\">FRANCE </span><span class=\"S5D97 SBD5 S2\" id=\"t2y_187\">SCCV </span><span class=\"S6D0E SBD5 S2\" id=\"t2z_187\">Senioriales de Tours \u2013 Parc Grandmont </span><span class=\"S6D0F SBD5 S2\" id=\"t30_187\">Globale (IG) </span><span class=\"S6D10 SBD5 S2\" id=\"t31_187\">100 </span><span class=\"S6D11 SBD5 S2\" id=\"t32_187\">100 </span><span class=\"S6D12 SBD5 S2\" id=\"t33_187\">FRANCE </span><span class=\"S39AF SBD5 S2\" id=\"t34_187\">SNC </span><span class=\"S6D13 SBD5 S2\" id=\"t35_187\">Senioriales du Plessis-Tr\u00e9vise </span><span class=\"S6D14 SBD5 S2\" id=\"t36_187\">Globale (IG) </span><span class=\"S6D15 SBD5 S2\" id=\"t37_187\">100 </span><span class=\"S6D16 SBD5 S2\" id=\"t38_187\">100 </span><span class=\"S6D17 SBD5 S2\" id=\"t39_187\">FRANCE </span><span class=\"S4A46 SBD5 S2\" id=\"t3a_187\">SCCV </span><span class=\"S6D18 SBD5 S2\" id=\"t3b_187\">Senioriales du Tampon </span><span class=\"S6D19 SBD5 S2\" id=\"t3c_187\">Globale (IG) </span><span class=\"S6D1A SBD5 S2\" id=\"t3d_187\">100 </span><span class=\"S6D1B SBD5 S2\" id=\"t3e_187\">100 </span><span class=\"S6D1C SBD5 S2\" id=\"t3f_187\">FRANCE </span><span class=\"S6D1D SBD5 S2\" id=\"t3g_187\">SNC </span><span class=\"S6D1E SBD5 S2\" id=\"t3h_187\">Senioriales le Mans </span><span class=\"S6D1F SBD5 S2\" id=\"t3i_187\">Mise en </span><span class=\"S6D20 SBD5 S2\" id=\"t3j_187\">\u00e9quivalence (ME) </span><span class=\"S6D21 SBD5 S2\" id=\"t3k_187\">50 </span><span class=\"S6D22 SBD5 S2\" id=\"t3l_187\">50 </span><span class=\"S6D23 SBD5 S2\" id=\"t3m_187\">FRANCE </span><span class=\"SF16 SBD5 S2\" id=\"t3n_187\">SCCV </span><span class=\"S6B68 SBD5 S2\" id=\"t3o_187\">Senioriales NG AGDE </span><span class=\"S6D24 SBD5 S2\" id=\"t3p_187\">Mise en </span><span class=\"S6D25 SBD5 S2\" id=\"t3q_187\">\u00e9quivalence (ME) </span><span class=\"S6D26 SBD5 S2\" id=\"t3r_187\">50 </span><span class=\"S6D27 SBD5 S2\" id=\"t3s_187\">50 </span><span class=\"S6B6C SBD5 S2\" id=\"t3t_187\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t3u_187\">SNC </span><span class=\"S6A8A SBD5 S2\" id=\"t3v_187\">SNC Bois du Jariel </span><span class=\"S6A8B SBD5 S2\" id=\"t3w_187\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t3x_187\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t3y_187\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t3z_187\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t40_187\">SNC </span><span class=\"S6A8F SBD5 S2\" id=\"t41_187\">SNC L'\u00c9pinette </span><span class=\"S6A90 SBD5 S2\" id=\"t42_187\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t43_187\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t44_187\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t45_187\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t46_187\">SNC </span><span class=\"S749 SBD5 S2\" id=\"t47_187\">Sud-Ouest Cottages </span><span class=\"S56C6 SBD5 S2\" id=\"t48_187\">Globale (IG) </span><span class=\"S6B6D SBD5 S2\" id=\"t49_187\">100 </span><span class=\"S6A96 SBD5 S2\" id=\"t4a_187\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t4b_187\">FRANCE </span><span class=\"S5519 SBD5 S2\" id=\"t4c_187\">SNC </span><span class=\"S6B6E SBD5 S2\" id=\"t4d_187\">Sud-Ouest \u00c9quipements </span><span class=\"S6D28 SBD5 S2\" id=\"t4e_187\">Globale (IG) </span><span class=\"S6D29 SBD5 S2\" id=\"t4f_187\">100 </span><span class=\"S6B71 SBD5 S2\" id=\"t4g_187\">100 </span><span class=\"S6B72 SBD5 S2\" id=\"t4h_187\">FRANCE </span><span class=\"S6D2A SBD5 S2\" id=\"t4i_187\">SNC </span><span class=\"S6D2B SBD5 S2\" id=\"t4j_187\">Villages Nature </span><span class=\"S6D2C SBD6 S2\" id=\"t4k_187\">\u00ae </span><span class=\"S6D2D SBD5 S2\" id=\"t4l_187\">\u00c9quipements I </span><span class=\"S6D2E SBD5 S2\" id=\"t4m_187\">Globale (IG) </span><span class=\"S6D2F SBD5 S2\" id=\"t4n_187\">100 </span><span class=\"S6D30 SBD5 S2\" id=\"t4o_187\">50 </span><span class=\"S6D31 SBD5 S2\" id=\"t4p_187\">FRANCE </span><span class=\"S17CF SBD5 S2\" id=\"t4q_187\">SNC </span><span class=\"S6D32 SBD5 S2\" id=\"t4r_187\">Villages Nature </span><span class=\"S6D33 SBD6 S2\" id=\"t4s_187\">\u00ae </span><span class=\"S6D34 SBD5 S2\" id=\"t4t_187\">\u00c9quipements II </span><span class=\"S6D35 SBD5 S2\" id=\"t4u_187\">Globale (IG) </span><span class=\"S6D36 SBD5 S2\" id=\"t4v_187\">100 </span><span class=\"S6D37 SBD5 S2\" id=\"t4w_187\">50 </span><span class=\"S6D38 SBD5 S2\" id=\"t4x_187\">FRANCE </span><span class=\"SC18 SBD5 S2\" id=\"t4y_187\">SNC </span><span class=\"S6AA8 SBD5 S2\" id=\"t4z_187\">Villages Nature </span><span class=\"S6D39 SBD6 S2\" id=\"t50_187\">\u00ae </span><span class=\"S6D3A SBD5 S2\" id=\"t51_187\">H\u00e9bergements I </span><span class=\"S6D3B SBD5 S2\" id=\"t52_187\">Globale (IG) </span><span class=\"S6D3C SBD5 S2\" id=\"t53_187\">100 </span><span class=\"S6D3D SBD5 S2\" id=\"t54_187\">50 </span><span class=\"S6AAE SBD5 S2\" id=\"t55_187\">FRANCE </span><span class=\"S6AAF SBD5 S2\" id=\"t56_187\">SNC </span><span class=\"S6AB0 SBD5 S2\" id=\"t57_187\">Villages Nature </span><span class=\"S6D3E SBD6 S2\" id=\"t58_187\">\u00ae </span><span class=\"S6D3F SBD5 S2\" id=\"t59_187\">H\u00e9bergements II </span><span class=\"S6D40 SBD5 S2\" id=\"t5a_187\">Globale (IG) </span><span class=\"S6D41 SBD5 S2\" id=\"t5b_187\">100 </span><span class=\"S6D42 SBD5 S2\" id=\"t5c_187\">50 </span><span class=\"S6D43 SBD5 S2\" id=\"t5d_187\">FRANCE </span><span class=\"S6AB7 SBD5 S2\" id=\"t5e_187\">SARL </span><span class=\"S6AB8 SBD5 S2\" id=\"t5f_187\">Villages Nature </span><span class=\"S6D44 SBD6 S2\" id=\"t5g_187\">\u00ae </span><span class=\"S6D45 SBD5 S2\" id=\"t5h_187\">Management </span><span class=\"S6AB9 SBD5 S2\" id=\"t5i_187\">Globale (IG) </span><span class=\"S6D46 SBD5 S2\" id=\"t5j_187\">50 </span><span class=\"S6D47 SBD5 S2\" id=\"t5k_187\">50 </span><span class=\"S6ABC SBD5 S2\" id=\"t5l_187\">FRANCE </span><span class=\"S7344 S2D2 S2DE S2\" id=\"ta_196\">En application de la norme IFRS </span><span class=\"S7345 S2D2 S2DE S2\" id=\"tb_196\">11, les r\u00e9sultats, les actifs et les </span><span class=\"S7346 S2D2 S2DE S2\" id=\"tc_196\">passifs des participations dans des entreprises associ\u00e9es ou des </span><span class=\"S7347 S2D2 S2DE S2\" id=\"td_196\">co-entreprises sont int\u00e9gr\u00e9s dans les comptes consolid\u00e9s du </span><span class=\"S5BF S2D2 S2DE S2\" id=\"te_196\">Groupe selon la m\u00e9thode de la mise en \u00e9quivalence. </span><span class=\"S7348 S2D2 S2DE S2\" id=\"tf_196\">Sur le p\u00f4le Senioriales, les co-entreprises consolid\u00e9es selon la </span><span class=\"S7349 S2D2 S2DE S2\" id=\"tg_196\">m\u00e9thode de la mise en \u00e9quivalence n\u2019entrent pas dans le p\u00e9rim\u00e8tre </span><span class=\"S72F7 S2D2 S2DE S2\" id=\"th_196\">en cours de cession. </span><span class=\"S734A SBD4 S2\" id=\"ti_196\">(en milliers d\u2019euros) </span><span class=\"S734B S71F S2\" id=\"tj_196\">30/09/2023 </span><span class=\"S734C SBD3 S2\" id=\"tk_196\">30/09/2022 </span><span class=\"S6BF3 SBD5 S2\" id=\"tl_196\">Villages Nature </span><span class=\"S734D SBD6 S2\" id=\"tm_196\">\u00ae </span><span class=\"S734E SBD5 S2\" id=\"tn_196\">Immobilier </span><span class=\"S734F SBD5 S2\" id=\"to_196\">- </span><span class=\"S7350 SBD5 S2\" id=\"tp_196\">1 </span><span class=\"S7351 SBD5 S2\" id=\"tq_196\">378 </span><span class=\"S2363 SBD5 S2\" id=\"tr_196\">Adagio </span><span class=\"S7352 SBD5 S2\" id=\"ts_196\">11 </span><span class=\"S7353 SBD5 S2\" id=\"tt_196\">793 </span><span class=\"S7354 SBD5 S2\" id=\"tu_196\">3 </span><span class=\"S7355 SBD5 S2\" id=\"tv_196\">309 </span><span class=\"S49E7 SBD5 S2\" id=\"tw_196\">Senioriales </span><span class=\"S7356 SBD5 S2\" id=\"tx_196\">2 </span><span class=\"S49F0 SBD5 S2\" id=\"ty_196\">436 </span><span class=\"S7357 SBD5 S2\" id=\"tz_196\">2 </span><span class=\"S7358 SBD5 S2\" id=\"t10_196\">116 </span><span class=\"SE86 SBD5 S2\" id=\"t11_196\">Autres coentreprises </span><span class=\"S7359 SBD5 S2\" id=\"t12_196\">1 </span><span class=\"S735A SBD5 S2\" id=\"t13_196\">109 </span><span class=\"S735B SBD5 S2\" id=\"t14_196\">227 </span><span class=\"S30C1 S71F S2\" id=\"t15_196\">VALEUR NETTE DES TITRES MIS EN \u00c9QUIVALENCE </span><span class=\"S735C S71F S2\" id=\"t16_196\">15 </span><span class=\"S735D S71F S2\" id=\"t17_196\">338 </span><span class=\"S735E S71F S2\" id=\"t18_196\">7 </span><span class=\"S735F S71F S2\" id=\"t19_196\">030 </span><span class=\"S7360 S2D2 S2DE S2\" id=\"t1a_196\">Certaines co-entreprises pr\u00e9sentent une valeur de titres n\u00e9gative. Il </span><span class=\"S7361 S2D2 S2DE S2\" id=\"t1b_196\">s\u2019agit principalement de Beau Village et PVCP China (-1 </span><span class=\"S7362 S2D2 S2DE S2\" id=\"t1c_196\">742 </span><span class=\"S7363 S2D2 S2DE S2\" id=\"t1d_196\">milliers </span><span class=\"S3CC0 S2D2 S2DE S2\" id=\"t1e_196\">d\u2019euros), </span><span class=\"S7364 S2D2 S2DE S2\" id=\"t1f_196\">SAS Fonci\u00e8re Presqu'\u00eele de la Touques (- </span><span class=\"S7365 S2D2 S2DE S2\" id=\"t1g_196\">864 </span><span class=\"S7366 S2D2 S2DE S2\" id=\"t1h_196\">milliers </span><span class=\"S7367 S2D2 S2DE S2\" id=\"t1i_196\">d\u2019euros) et la Financi\u00e8re de Saint Hubert Sarl (- </span><span class=\"S7368 S2D2 S2DE S2\" id=\"t1j_196\">706 </span><span class=\"S7369 S2D2 S2DE S2\" id=\"t1k_196\">milliers d\u2019euros). </span><span class=\"S736A S2D2 S2DE S2\" id=\"t1l_196\">La liste compl\u00e8te des soci\u00e9t\u00e9s consolid\u00e9es par mise en \u00e9quivalence </span><span class=\"S2F26 S2D2 S2DE S2\" id=\"t1m_196\">au 30 </span><span class=\"S736B S2D2 S2DE S2\" id=\"t1n_196\">septembre 2023 est pr\u00e9sent\u00e9e en note </span><span class=\"S736C S2D2 S2DE S2\" id=\"t1o_196\">3. </span><span class=\"S736D S62F5 S2\" id=\"t1p_196\">Informations financi\u00e8res r\u00e9sum\u00e9es </span><span class=\"S736E S62F5 S2\" id=\"t1q_196\">des </span><span class=\"S736F S62F5 S2\" id=\"t1r_196\">principales co-entreprises </span><span class=\"S7370 S2D2 S2DE S2\" id=\"t1s_196\">Les informations financi\u00e8res (\u00e0 100 </span><span class=\"S7371 S2D2 S2DE S2\" id=\"t1t_196\">%) r\u00e9sum\u00e9es de chacune des </span><span class=\"S7372 S2D2 S2DE S2\" id=\"t1u_196\">principales </span><span class=\"S7373 S2D2 S2DE S2\" id=\"t1v_196\">co-entreprises </span><span class=\"S7374 S2D2 S2DE S2\" id=\"t1w_196\">sont </span><span class=\"S7375 S2D2 S2DE S2\" id=\"t1x_196\">pr\u00e9sent\u00e9es </span><span class=\"S7376 S2D2 S2DE S2\" id=\"t1y_196\">ci-dessous. </span><span class=\"S7377 S2D2 S2DE S2\" id=\"t1z_196\">Ces </span><span class=\"S7378 S2D2 S2DE S2\" id=\"t20_196\">montants sont issus des \u00e9tats financiers des co-entreprises, \u00e9tablis </span><span class=\"S7379 S2D2 S2DE S2\" id=\"t21_196\">en application des normes IFRS et des principes comptables du </span><span class=\"S737A S2D2 S2DE S2\" id=\"t22_196\">Groupe </span><span class=\"S737B S2D2 S2DE S2\" id=\"t23_196\">Pierre </span><span class=\"S737C S2D2 S2DE S2\" id=\"t24_196\">&amp; </span><span class=\"S737D S2D2 S2DE S2\" id=\"t25_196\">Vacances-Center </span><span class=\"S4A3A S2D2 S2DE S2\" id=\"t26_196\">Parcs. </span><span class=\"S737E S2D2 S2DE S2\" id=\"t27_196\">Les </span><span class=\"S737F S2D2 S2DE S2\" id=\"t28_196\">donn\u00e9es </span><span class=\"S7380 S2D2 S2DE S2\" id=\"t29_196\">sont </span><span class=\"S7381 S2D2 S2DE S2\" id=\"t2a_196\">pr\u00e9sent\u00e9es avant \u00e9liminations des donn\u00e9es intra-groupes. Les </span><span class=\"S7382 S2D2 S2DE S2\" id=\"t2b_196\">autres activit\u00e9s correspondent essentiellement \u00e0 des r\u00e9sidences </span><span class=\"S8AA S2D2 S2DE S2\" id=\"t2c_196\">avec services associ\u00e9s. </span><span class=\"S7383 S720 S2\" id=\"t2d_196\">Compte de r\u00e9sultat </span><span class=\"S4BBC SBD3 S2\" id=\"t2e_196\">Compte de r\u00e9sultat synth\u00e9tique </span><span class=\"SF70 SBD3 S2\" id=\"t2f_196\">des </span><span class=\"S7384 SBD3 S2\" id=\"t2g_196\">coentreprises </span><span class=\"S536C SBD3 S2\" id=\"t2h_196\">(donn\u00e9es pr\u00e9sent\u00e9es \u00e0 100 </span><span class=\"S7385 SBD3 S2\" id=\"t2i_196\">%) </span><span class=\"S7386 S71F S2\" id=\"t2j_196\">Exercice 2022/2023 </span><span class=\"S7387 SBD3 S2\" id=\"t2k_196\">Exercice 2021/2022 </span><span class=\"S7388 S71F S2\" id=\"t2l_196\">Adagio </span><span class=\"S7389 S71F S2\" id=\"t2m_196\">Autres </span><span class=\"S738A SBD3 S2\" id=\"t2n_196\">Adagio </span><span class=\"S738B SBD3 S2\" id=\"t2o_196\">Villages </span><span class=\"S738C SBD3 S2\" id=\"t2p_196\">Nature </span><span class=\"S738D S1ABD S2\" id=\"t2q_196\">\u00ae </span><span class=\"S738E SBD3 S2\" id=\"t2r_196\">Autres </span><span class=\"S257 SBD5 S2\" id=\"t2s_196\">Chiffres d\u2019affaires </span><span class=\"S738F SBD5 S2\" id=\"t2t_196\">137 </span><span class=\"S7390 SBD5 S2\" id=\"t2u_196\">159 </span><span class=\"S7391 SBD5 S2\" id=\"t2v_196\">44 </span><span class=\"S7392 SBD5 S2\" id=\"t2w_196\">875 </span><span class=\"S7393 SBD5 S2\" id=\"t2x_196\">103 </span><span class=\"S7394 SBD5 S2\" id=\"t2y_196\">250 </span><span class=\"S7395 SBD5 S2\" id=\"t2z_196\">65 </span><span class=\"S7396 SBD5 S2\" id=\"t30_196\">013 </span><span class=\"S7397 SBD5 S2\" id=\"t31_196\">37 </span><span class=\"S7398 SBD5 S2\" id=\"t32_196\">808 </span><span class=\"S2D00 SBD5 S2\" id=\"t33_196\">Achats et services ext\u00e9rieurs </span><span class=\"S7399 SBD5 S2\" id=\"t34_196\">- </span><span class=\"S739A SBD5 S2\" id=\"t35_196\">79 </span><span class=\"S739B SBD5 S2\" id=\"t36_196\">121 </span><span class=\"S739C SBD5 S2\" id=\"t37_196\">- </span><span class=\"S739D SBD5 S2\" id=\"t38_196\">42 </span><span class=\"S739E SBD5 S2\" id=\"t39_196\">552 </span><span class=\"S739F SBD5 S2\" id=\"t3a_196\">- </span><span class=\"S73A0 SBD5 S2\" id=\"t3b_196\">57 </span><span class=\"S73A1 SBD5 S2\" id=\"t3c_196\">896 </span><span class=\"S73A2 SBD5 S2\" id=\"t3d_196\">- </span><span class=\"S73A3 SBD5 S2\" id=\"t3e_196\">36 </span><span class=\"S73A4 SBD5 S2\" id=\"t3f_196\">965 </span><span class=\"S73A5 SBD5 S2\" id=\"t3g_196\">- </span><span class=\"S73A6 SBD5 S2\" id=\"t3h_196\">38 </span><span class=\"S73A7 SBD5 S2\" id=\"t3i_196\">895 </span><span class=\"S2D08 SBD5 S2\" id=\"t3j_196\">Charges de personnel </span><span class=\"S73A8 SBD5 S2\" id=\"t3k_196\">- </span><span class=\"S73A9 SBD5 S2\" id=\"t3l_196\">26 </span><span class=\"S73AA SBD5 S2\" id=\"t3m_196\">601 </span><span class=\"S73AB SBD5 S2\" id=\"t3n_196\">- </span><span class=\"S73AC SBD5 S2\" id=\"t3o_196\">- </span><span class=\"S73AD SBD5 S2\" id=\"t3p_196\">21 </span><span class=\"S73AE SBD5 S2\" id=\"t3q_196\">717 </span><span class=\"S73AF SBD5 S2\" id=\"t3r_196\">- </span><span class=\"S73B0 SBD5 S2\" id=\"t3s_196\">7 </span><span class=\"S73B1 SBD5 S2\" id=\"t3t_196\">648 </span><span class=\"S73B2 SBD5 S2\" id=\"t3u_196\">- </span><span class=\"S230C SBD5 S2\" id=\"t3v_196\">Dotations aux amortissements et provisions </span><span class=\"S73B3 SBD5 S2\" id=\"t3w_196\">- </span><span class=\"S73B4 SBD5 S2\" id=\"t3x_196\">8 </span><span class=\"S73B5 SBD5 S2\" id=\"t3y_196\">671 </span><span class=\"S73B6 SBD5 S2\" id=\"t3z_196\">- </span><span class=\"S73B7 SBD5 S2\" id=\"t40_196\">684 </span><span class=\"S73B8 SBD5 S2\" id=\"t41_196\">- </span><span class=\"S73B9 SBD5 S2\" id=\"t42_196\">9 </span><span class=\"S73BA SBD5 S2\" id=\"t43_196\">863 </span><span class=\"S73BB SBD5 S2\" id=\"t44_196\">- </span><span class=\"S73BC SBD5 S2\" id=\"t45_196\">21 </span><span class=\"S73BD SBD5 S2\" id=\"t46_196\">141 </span><span class=\"S73BE SBD5 S2\" id=\"t47_196\">- </span><span class=\"S1139 SBD5 S2\" id=\"t48_196\">Autres charges et produits d\u2019exploitation </span><span class=\"S73BF SBD5 S2\" id=\"t49_196\">204 </span><span class=\"S73C0 SBD5 S2\" id=\"t4a_196\">48 </span><span class=\"S73C1 SBD5 S2\" id=\"t4b_196\">3 </span><span class=\"S73C2 SBD5 S2\" id=\"t4c_196\">591 </span><span class=\"S73C3 SBD5 S2\" id=\"t4d_196\">571 </span><span class=\"S73C4 SBD5 S2\" id=\"t4e_196\">36 </span><span class=\"S73C5 SBD3 S2\" id=\"t4f_196\">R\u00c9SULTAT OP\u00c9RATIONNEL COURANT </span><span class=\"S73C6 SBD3 S2\" id=\"t4g_196\">22 </span><span class=\"S73C7 SBD3 S2\" id=\"t4h_196\">970 </span><span class=\"S73C8 SBD3 S2\" id=\"t4i_196\">1 </span><span class=\"S73C9 SBD3 S2\" id=\"t4j_196\">687 </span><span class=\"S73CA SBD3 S2\" id=\"t4k_196\">17 </span><span class=\"S73CB SBD3 S2\" id=\"t4l_196\">364 </span><span class=\"S73CC SBD3 S2\" id=\"t4m_196\">- </span><span class=\"S73CD SBD3 S2\" id=\"t4n_196\">170 </span><span class=\"S73CE SBD3 S2\" id=\"t4o_196\">- </span><span class=\"S73CF SBD3 S2\" id=\"t4p_196\">1 </span><span class=\"S73D0 SBD3 S2\" id=\"t4q_196\">051 </span><span class=\"S46E SBD5 S2\" id=\"t4r_196\">Autres charges et produits op\u00e9rationnels </span><span class=\"S73D1 SBD5 S2\" id=\"t4s_196\">4 </span><span class=\"S73D2 SBD5 S2\" id=\"t4t_196\">- </span><span class=\"S73D3 SBD5 S2\" id=\"t4u_196\">1.229 </span><span class=\"S73D4 SBD5 S2\" id=\"t4v_196\">- </span><span class=\"S73D5 SBD5 S2\" id=\"t4w_196\">405 </span><span class=\"S73D6 SBD5 S2\" id=\"t4x_196\">- </span><span class=\"S73D7 SBD5 S2\" id=\"t4y_196\">28 </span><span class=\"S73D8 SBD5 S2\" id=\"t4z_196\">520 </span><span class=\"S73D9 SBD5 S2\" id=\"t50_196\">- </span><span class=\"S268 SBD3 S2\" id=\"t51_196\">R\u00c9SULTAT OP\u00c9RATIONNEL </span><span class=\"S73DA SBD3 S2\" id=\"t52_196\">22 </span><span class=\"S73DB SBD3 S2\" id=\"t53_196\">974 </span><span class=\"S73DC SBD3 S2\" id=\"t54_196\">458 </span><span class=\"S73DD SBD3 S2\" id=\"t55_196\">16 </span><span class=\"S73DE SBD3 S2\" id=\"t56_196\">959 </span><span class=\"S73DF SBD3 S2\" id=\"t57_196\">- </span><span class=\"S73E0 SBD3 S2\" id=\"t58_196\">28 </span><span class=\"S73E1 SBD3 S2\" id=\"t59_196\">690 </span><span class=\"S73E2 SBD3 S2\" id=\"t5a_196\">- </span><span class=\"S73E3 SBD3 S2\" id=\"t5b_196\">1 </span><span class=\"S73E4 SBD3 S2\" id=\"t5c_196\">051 </span><span class=\"S3006 SBD5 S2\" id=\"t5d_196\">Co\u00fbt de l\u2019endettement financier net </span><span class=\"S73E5 SBD5 S2\" id=\"t5e_196\">- </span><span class=\"S73E6 SBD5 S2\" id=\"t5f_196\">3 </span><span class=\"S73E7 SBD5 S2\" id=\"t5g_196\">776 </span><span class=\"S73E8 SBD5 S2\" id=\"t5h_196\">- </span><span class=\"S73E9 SBD5 S2\" id=\"t5i_196\">55 </span><span class=\"S73EA SBD5 S2\" id=\"t5j_196\">- </span><span class=\"S73EB SBD5 S2\" id=\"t5k_196\">2 </span><span class=\"S73EC SBD5 S2\" id=\"t5l_196\">514 </span><span class=\"S73ED SBD5 S2\" id=\"t5m_196\">- </span><span class=\"S73EE SBD5 S2\" id=\"t5n_196\">15 </span><span class=\"S73EF SBD5 S2\" id=\"t5o_196\">520 </span><span class=\"S73F0 SBD5 S2\" id=\"t5p_196\">- </span><span class=\"S73F1 SBD5 S2\" id=\"t5q_196\">84 </span><span class=\"S55FD SBD5 S2\" id=\"t5r_196\">Autres charges et produits financiers </span><span class=\"S73F2 SBD5 S2\" id=\"t5s_196\">36 </span><span class=\"S73F3 SBD5 S2\" id=\"t5t_196\">- </span><span class=\"S73F4 SBD5 S2\" id=\"t5u_196\">- </span><span class=\"S73F5 SBD5 S2\" id=\"t5v_196\">480 </span><span class=\"S73F6 SBD5 S2\" id=\"t5w_196\">1 </span><span class=\"S73F7 SBD5 S2\" id=\"t5x_196\">623 </span><span class=\"S73F8 SBD5 S2\" id=\"t5y_196\">- </span><span class=\"S5B7A SBD3 S2\" id=\"t5z_196\">R\u00c9SULTAT FINANCIER </span><span class=\"S73F9 SBD3 S2\" id=\"t60_196\">- </span><span class=\"S73FA SBD3 S2\" id=\"t61_196\">3 </span><span class=\"S73FB SBD3 S2\" id=\"t62_196\">739 </span><span class=\"S73FC SBD3 S2\" id=\"t63_196\">- </span><span class=\"S73FD SBD3 S2\" id=\"t64_196\">55 </span><span class=\"S73FE SBD3 S2\" id=\"t65_196\">- </span><span class=\"S105D SBD3 S2\" id=\"t66_196\">2 </span><span class=\"S73FF SBD3 S2\" id=\"t67_196\">993 </span><span class=\"S7400 SBD3 S2\" id=\"t68_196\">- </span><span class=\"S7401 SBD3 S2\" id=\"t69_196\">13 </span><span class=\"S7402 SBD3 S2\" id=\"t6a_196\">897 </span><span class=\"S7403 SBD3 S2\" id=\"t6b_196\">- </span><span class=\"S7404 SBD3 S2\" id=\"t6c_196\">84 </span><span class=\"S65D7 SBD3 S2\" id=\"t6d_196\">R\u00c9SULTAT AVANT IMP\u00d4T </span><span class=\"S7405 SBD3 S2\" id=\"t6e_196\">19 </span><span class=\"S7406 SBD3 S2\" id=\"t6f_196\">235 </span><span class=\"S7407 SBD3 S2\" id=\"t6g_196\">403 </span><span class=\"S7408 SBD3 S2\" id=\"t6h_196\">13 </span><span class=\"S7409 SBD3 S2\" id=\"t6i_196\">965 </span><span class=\"S740A SBD3 S2\" id=\"t6j_196\">- </span><span class=\"S740B SBD3 S2\" id=\"t6k_196\">42 </span><span class=\"S740C SBD3 S2\" id=\"t6l_196\">587 </span><span class=\"S740D SBD3 S2\" id=\"t6m_196\">- </span><span class=\"S740E SBD3 S2\" id=\"t6n_196\">1 </span><span class=\"S740F SBD3 S2\" id=\"t6o_196\">135 </span><span class=\"S23A8 SBD5 S2\" id=\"t6p_196\">Charge d\u2019imp\u00f4t </span><span class=\"S7410 SBD5 S2\" id=\"t6q_196\">- </span><span class=\"S7411 SBD5 S2\" id=\"t6r_196\">2 </span><span class=\"S7412 SBD5 S2\" id=\"t6s_196\">479 </span><span class=\"S7413 SBD5 S2\" id=\"t6t_196\">- </span><span class=\"S7414 SBD5 S2\" id=\"t6u_196\">231 </span><span class=\"S7415 SBD5 S2\" id=\"t6v_196\">- </span><span class=\"S7416 SBD5 S2\" id=\"t6w_196\">665 </span><span class=\"S7417 SBD5 S2\" id=\"t6x_196\">380 </span><span class=\"S7418 SBD5 S2\" id=\"t6y_196\">- </span><span class=\"S7419 SBD5 S2\" id=\"t6z_196\">339 </span><span class=\"S4630 SBD3 S2\" id=\"t70_196\">R\u00c9SULTAT NET </span><span class=\"S741A SBD3 S2\" id=\"t71_196\">16 </span><span class=\"S741B SBD3 S2\" id=\"t72_196\">756 </span><span class=\"S741C SBD3 S2\" id=\"t73_196\">172 </span><span class=\"S741D SBD3 S2\" id=\"t74_196\">13 </span><span class=\"S741E SBD3 S2\" id=\"t75_196\">301 </span><span class=\"S741F SBD3 S2\" id=\"t76_196\">- </span><span class=\"S7420 SBD3 S2\" id=\"t77_196\">42 </span><span class=\"S7421 SBD3 S2\" id=\"t78_196\">207 </span><span class=\"S7422 SBD3 S2\" id=\"t79_196\">- </span><span class=\"S7423 SBD3 S2\" id=\"t7a_196\">1 </span><span class=\"S7424 SBD3 S2\" id=\"t7b_196\">474 </span><span class=\"S7425 SBD5 S2\" id=\"t7c_196\">Pourcentage de d\u00e9tention </span><span class=\"S7426 SBD5 S2\" id=\"t7d_196\">50 </span><span class=\"S7427 SBD5 S2\" id=\"t7e_196\">% </span><span class=\"S7428 SBD5 S2\" id=\"t7f_196\">50 </span><span class=\"S7429 SBD5 S2\" id=\"t7g_196\">% </span><span class=\"S742A SBD5 S2\" id=\"t7h_196\">50 </span><span class=\"S742B SBD5 S2\" id=\"t7i_196\">% </span><span class=\"S742C SBD5 S2\" id=\"t7j_196\">50 </span><span class=\"S742D SBD5 S2\" id=\"t7k_196\">% </span><span class=\"S742E SBD5 S2\" id=\"t7l_196\">n/a </span><span class=\"S742F SBD3 S2\" id=\"t7m_196\">R\u00c9SULTAT REVENANT AU GROUPE </span><span class=\"S7430 SBD3 S2\" id=\"t7n_196\">8 </span><span class=\"S7431 SBD3 S2\" id=\"t7o_196\">378 </span><span class=\"S7432 SBD3 S2\" id=\"t7p_196\">161 </span><span class=\"S7433 SBD3 S2\" id=\"t7q_196\">6 </span><span class=\"S7434 SBD3 S2\" id=\"t7r_196\">650 </span><span class=\"S7435 SBD3 S2\" id=\"t7s_196\">- </span><span class=\"S7436 SBD3 S2\" id=\"t7t_196\">21 </span><span class=\"S7437 SBD3 S2\" id=\"t7u_196\">103 </span><span class=\"S7438 SBD3 S2\" id=\"t7v_196\">- </span><span class=\"S7439 SBD3 S2\" id=\"t7w_196\">594 </span><span class=\"S743A S71F S2\" id=\"t7x_196\">TOTAL </span><span class=\"S743B S71F S2\" id=\"t7y_196\">8 </span><span class=\"S743C S71F S2\" id=\"t7z_196\">539 </span><span class=\"S743D S71F S2\" id=\"t80_196\">- </span><span class=\"S743E S71F S2\" id=\"t81_196\">15 </span><span class=\"S743F S71F S2\" id=\"t82_196\">047 </span><span class=\"S2E5 S720 S2\" id=\"t7_197\">Bilan (donn\u00e9es financi\u00e8res \u00e0 100 </span><span class=\"S7440 S720 S2\" id=\"t8_197\">%) </span><span class=\"S7441 SBD4 S2\" id=\"t9_197\">(en milliers d\u2019euros) </span><span class=\"S7442 S71F S2\" id=\"ta_197\">30/09/2023 </span><span class=\"S7443 SBD3 S2\" id=\"tb_197\">30/09/2022 </span><span class=\"S7444 S71F S2\" id=\"tc_197\">Adagio </span><span class=\"S7445 S71F S2\" id=\"td_197\">Autres </span><span class=\"S7446 S71F S2\" id=\"te_197\">coentreprises </span><span class=\"S7447 SBD3 S2\" id=\"tf_197\">Adagio </span><span class=\"S7448 SBD3 S2\" id=\"tg_197\">Villages Nature </span><span class=\"S7449 SBD3 S2\" id=\"th_197\">Autres </span><span class=\"S744A SBD3 S2\" id=\"ti_197\">coentreprises </span><span class=\"S1EAA SBD3 S2\" id=\"tj_197\">Actif </span><span class=\"S8DA SBD5 S2\" id=\"tk_197\">Actifs non courants </span><span class=\"S744B SBD5 S2\" id=\"tl_197\">46 </span><span class=\"S744C SBD5 S2\" id=\"tm_197\">561 </span><span class=\"S744D SBD5 S2\" id=\"tn_197\">12 </span><span class=\"S744E SBD5 S2\" id=\"to_197\">56 </span><span class=\"S744F SBD5 S2\" id=\"tp_197\">832 </span><span class=\"S7450 SBD5 S2\" id=\"tq_197\">160 </span><span class=\"S7451 SBD5 S2\" id=\"tr_197\">491 </span><span class=\"S7452 SBD5 S2\" id=\"ts_197\">162 </span><span class=\"S5E70 SBD5 S2\" id=\"tt_197\">Actifs courants </span><span class=\"S7453 SBD5 S2\" id=\"tu_197\">126 </span><span class=\"S7454 SBD5 S2\" id=\"tv_197\">876 </span><span class=\"S7455 SBD5 S2\" id=\"tw_197\">50 </span><span class=\"S7456 SBD5 S2\" id=\"tx_197\">909 </span><span class=\"S7457 SBD5 S2\" id=\"ty_197\">88 </span><span class=\"S7458 SBD5 S2\" id=\"tz_197\">395 </span><span class=\"S7459 SBD5 S2\" id=\"t10_197\">66 </span><span class=\"S745A SBD5 S2\" id=\"t11_197\">734 </span><span class=\"S745B SBD5 S2\" id=\"t12_197\">82 </span><span class=\"S745C SBD5 S2\" id=\"t13_197\">536 </span><span class=\"S6BF3 S71F S2\" id=\"t14_197\">TOTAL DE L\u2019ACTIF </span><span class=\"S745D S71F S2\" id=\"t15_197\">173 </span><span class=\"S745E S71F S2\" id=\"t16_197\">437 </span><span class=\"S745F S71F S2\" id=\"t17_197\">50 </span><span class=\"S7460 S71F S2\" id=\"t18_197\">921 </span><span class=\"S7461 S71F S2\" id=\"t19_197\">145 </span><span class=\"S7462 S71F S2\" id=\"t1a_197\">227 </span><span class=\"S7463 S71F S2\" id=\"t1b_197\">227 </span><span class=\"S7464 S71F S2\" id=\"t1c_197\">225 </span><span class=\"S7465 S71F S2\" id=\"t1d_197\">82 </span><span class=\"S7351 S71F S2\" id=\"t1e_197\">698 </span><span class=\"S1EB8 SBD3 S2\" id=\"t1f_197\">Passif </span><span class=\"S1EBB SBD5 S2\" id=\"t1g_197\">Capitaux propres </span><span class=\"S7466 SBD5 S2\" id=\"t1h_197\">25 </span><span class=\"S7467 SBD5 S2\" id=\"t1i_197\">259 </span><span class=\"S7468 SBD5 S2\" id=\"t1j_197\">- </span><span class=\"S7469 SBD5 S2\" id=\"t1k_197\">577 </span><span class=\"S746A SBD5 S2\" id=\"t1l_197\">8 </span><span class=\"S746B SBD5 S2\" id=\"t1m_197\">463 </span><span class=\"S746C SBD5 S2\" id=\"t1n_197\">- </span><span class=\"S746D SBD5 S2\" id=\"t1o_197\">155 </span><span class=\"S746E SBD5 S2\" id=\"t1p_197\">796 </span><span class=\"S746F SBD5 S2\" id=\"t1q_197\">227 </span><span class=\"SAB1 SBD5 S2\" id=\"t1r_197\">Passifs non courants </span><span class=\"S7470 SBD5 S2\" id=\"t1s_197\">42 </span><span class=\"S7471 SBD5 S2\" id=\"t1t_197\">197 </span><span class=\"S7472 SBD5 S2\" id=\"t1u_197\">3 </span><span class=\"S7473 SBD5 S2\" id=\"t1v_197\">134 </span><span class=\"S7474 SBD5 S2\" id=\"t1w_197\">48 </span><span class=\"S7475 SBD5 S2\" id=\"t1x_197\">698 </span><span class=\"S7476 SBD5 S2\" id=\"t1y_197\">159 </span><span class=\"S7477 SBD5 S2\" id=\"t1z_197\">141 </span><span class=\"S7478 SBD5 S2\" id=\"t20_197\">3 </span><span class=\"S7479 SBD5 S2\" id=\"t21_197\">822 </span><span class=\"S165D SBD5 S2\" id=\"t22_197\">Passifs courants </span><span class=\"S747A SBD5 S2\" id=\"t23_197\">105 </span><span class=\"S747B SBD5 S2\" id=\"t24_197\">981 </span><span class=\"S747C SBD5 S2\" id=\"t25_197\">48 </span><span class=\"S747D SBD5 S2\" id=\"t26_197\">364 </span><span class=\"S747E SBD5 S2\" id=\"t27_197\">88 </span><span class=\"S747F SBD5 S2\" id=\"t28_197\">066 </span><span class=\"S7480 SBD5 S2\" id=\"t29_197\">223 </span><span class=\"S7481 SBD5 S2\" id=\"t2a_197\">880 </span><span class=\"S7482 SBD5 S2\" id=\"t2b_197\">78 </span><span class=\"S7483 SBD5 S2\" id=\"t2c_197\">649 </span><span class=\"S2DB2 S71F S2\" id=\"t2d_197\">TOTAL DU PASSIF </span><span class=\"S7484 S71F S2\" id=\"t2e_197\">173 </span><span class=\"S7485 S71F S2\" id=\"t2f_197\">437 </span><span class=\"S7486 S71F S2\" id=\"t2g_197\">50 </span><span class=\"S7487 S71F S2\" id=\"t2h_197\">921 </span><span class=\"S7488 S71F S2\" id=\"t2i_197\">145 </span><span class=\"S7489 S71F S2\" id=\"t2j_197\">227 </span><span class=\"S748A S71F S2\" id=\"t2k_197\">227 </span><span class=\"S748B S71F S2\" id=\"t2l_197\">225 </span><span class=\"S748C S71F S2\" id=\"t2m_197\">82 </span><span class=\"S748D S71F S2\" id=\"t2n_197\">698 </span><span class=\"S75C5 SBD4 S2\" id=\"t35_200\">(en milliers d\u2019euros) </span><span class=\"S75C6 S71F S2\" id=\"t36_200\">30/09/2023 </span><span class=\"S75C7 SBD3 S2\" id=\"t37_200\">30/09/2022 </span><span class=\"S1C09 SBD5 S2\" id=\"t38_200\">Comptes courants externes </span><span class=\"S75C8 SBD5 S2\" id=\"t39_200\">15 </span><span class=\"S75C9 SBD5 S2\" id=\"t3a_200\">766 </span><span class=\"S75CA SBD5 S2\" id=\"t3b_200\">98 </span><span class=\"S75CB SBD5 S2\" id=\"t3c_200\">498 </span><span class=\"S5472 SBD5 S2\" id=\"t3d_200\">Pr\u00eats \u00ab </span><span class=\"S75CC SBD5 S2\" id=\"t3e_200\">Propri\u00e9t\u00e9 Pierre </span><span class=\"S75CD SBD5 S2\" id=\"t3f_200\">&amp; </span><span class=\"S75CE SBD5 S2\" id=\"t3g_200\">Vacances </span><span class=\"S75CF SBD5 S2\" id=\"t3h_200\">\u00bb </span><span class=\"S75D0 SBD5 S2\" id=\"t3i_200\">5 </span><span class=\"S75D1 SBD5 S2\" id=\"t3j_200\">482 </span><span class=\"S75D2 SBD5 S2\" id=\"t3k_200\">8 </span><span class=\"S75D3 SBD5 S2\" id=\"t3l_200\">226 </span><span class=\"S2C21 SBD5 S2\" id=\"t3m_200\">Instruments d\u00e9riv\u00e9s de couverture </span><span class=\"S75D4 SBD5 S2\" id=\"t3n_200\">2 </span><span class=\"S75D5 SBD5 S2\" id=\"t3o_200\">117 </span><span class=\"S75D6 SBD5 S2\" id=\"t3p_200\">- </span><span class=\"S1839 S71F S2\" id=\"t3q_200\">TOTAL </span><span class=\"S75D7 S71F S2\" id=\"t3r_200\">23 </span><span class=\"S75D8 S71F S2\" id=\"t3s_200\">365 </span><span class=\"S75D9 S71F S2\" id=\"t3t_200\">106 </span><span class=\"S75DA S71F S2\" id=\"t3u_200\">724 </span><span class=\"S75DB S2D2 S2DE S2\" id=\"t3v_200\">Les \u00ab </span><span class=\"S75DC S2D2 S2DE S2\" id=\"t3w_200\">Actifs financiers courants </span><span class=\"S75DD S2D2 S2DE S2\" id=\"t3x_200\">\u00bb incluent essentiellement des </span><span class=\"S75DE S2D2 S2DE S2\" id=\"t3y_200\">comptes courants d\u00e9biteurs de co-entreprises, la juste valeur des </span><span class=\"S75DF S2D2 S2DE S2\" id=\"t3z_200\">instruments de couverture souscrits par le Groupe au cours de </span><span class=\"S62A4 S2D2 S2DE S2\" id=\"t40_200\">l\u2019exercice </span><span class=\"S75E0 S2D2 S2DE S2\" id=\"t41_200\">2022/2023, </span><span class=\"S75E1 S2D2 S2DE S2\" id=\"t42_200\">ainsi </span><span class=\"S75E2 S2D2 S2DE S2\" id=\"t43_200\">que </span><span class=\"S75E3 S2D2 S2DE S2\" id=\"t44_200\">divers </span><span class=\"S75E4 S2D2 S2DE S2\" id=\"t45_200\">pr\u00eats </span><span class=\"S75E5 S2D2 S2DE S2\" id=\"t46_200\">\u00ab </span><span class=\"S75E6 S2D2 S2DE S2\" id=\"t47_200\">Propri\u00e9t\u00e9s </span><span class=\"SDA6 S2D2 S2DE S2\" id=\"t48_200\">Pierre </span><span class=\"S75E7 S2D2 S2DE S2\" id=\"t49_200\">&amp; </span><span class=\"S75E8 S2D2 S2DE S2\" id=\"t4a_200\">Vacances </span>\u00bb.<span class=\"S75FE S2D2 S2DE S2\" id=\"t4z_200\">La diminution de - </span><span class=\"S75FF S2D2 S2DE S2\" id=\"t50_200\">83 </span><span class=\"S7600 S2D2 S2DE S2\" id=\"t51_200\">359 </span><span class=\"S7601 S2D2 S2DE S2\" id=\"t52_200\">milliers d\u2019euros des \u00ab </span><span class=\"S7602 S2D2 S2DE S2\" id=\"t53_200\">Comptes courants </span><span class=\"S14A2 S2D2 S2DE S2\" id=\"t54_200\">externes </span><span class=\"S7603 S2D2 S2DE S2\" id=\"t55_200\">\u00bb </span><span class=\"S7604 S2D2 S2DE S2\" id=\"t56_200\">par </span><span class=\"S7605 S2D2 S2DE S2\" id=\"t57_200\">rapport </span><span class=\"S7606 S2D2 S2DE S2\" id=\"t58_200\">au </span><span class=\"S7607 S2D2 S2DE S2\" id=\"t59_200\">30 </span><span class=\"S7608 S2D2 S2DE S2\" id=\"t5a_200\">septembre </span><span class=\"S7609 S2D2 S2DE S2\" id=\"t5b_200\">2022, </span><span class=\"S760A S2D2 S2DE S2\" id=\"t5c_200\">s\u2019explique </span><span class=\"S760B S2D2 S2DE S2\" id=\"t5d_200\">essentiellement par les op\u00e9rations de r\u00e9organisation capitalistiques </span><span class=\"S760C S2D2 S2DE S2\" id=\"t5e_200\">et juridiques au niveau du p\u00f4le Villages Nature </span><span class=\"S760D S2D5 S2DE S2\" id=\"t5f_200\">\u00ae </span><span class=\"S760E S2D2 S2DE S2\" id=\"t5g_200\">Tourisme. </span><span class=\"S760F S2D2 S2DE S2\" id=\"t5h_200\">Le Groupe s\u2019est assur\u00e9 du caract\u00e8re recouvrable de la valeur nette </span><span class=\"S1405 S2D2 S2DE S2\" id=\"t5i_200\">comptable de ces comptes courants. </span><span class=\"S7763 S2D2 S2DE S2\" id=\"t4a_203\">La provision pour titres n\u00e9gatifs s\u2019\u00e9l\u00e8ve \u00e0 4 </span><span class=\"S7764 S2D2 S2DE S2\" id=\"t4b_203\">394 </span><span class=\"S7765 S2D2 S2DE S2\" id=\"t4c_203\">milliers d\u2019euros au </span><span class=\"S529F S2D2 S2DE S2\" id=\"t4d_203\">30 </span><span class=\"S7766 S2D2 S2DE S2\" id=\"t4e_203\">septembre 2023. La variation de - </span><span class=\"S7767 S2D2 S2DE S2\" id=\"t4f_203\">78 </span><span class=\"S7768 S2D2 S2DE S2\" id=\"t4g_203\">390 </span><span class=\"S7769 S2D2 S2DE S2\" id=\"t4h_203\">milliers d\u2019euros porte </span><span class=\"S776A S2D2 S2DE S2\" id=\"t4i_203\">essentiellement sur la reprise des provisions des titres des soci\u00e9t\u00e9s </span><span class=\"S776B S2D2 S2DE S2\" id=\"t4j_203\">Villages Nature </span><span class=\"S776C S2D5 S2DE S2\" id=\"t4k_203\">\u00ae </span><span class=\"S776D S2D2 S2DE S2\" id=\"t4l_203\">qui, suite aux op\u00e9rations du 13 </span><span class=\"S776E S2D2 S2DE S2\" id=\"t4m_203\">d\u00e9cembre 2022, </span><span class=\"S8AA S2D2 S2DE S2\" id=\"t4n_203\">sont int\u00e9gr\u00e9es \u00e0 100 </span><span class=\"S776F S2D2 S2DE S2\" id=\"t4o_203\">% dans le Groupe. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30110": {
   "value": "<span class=\"S1F4E S2D2 S2DE S2\" id=\"t2d_172\">Sont consolid\u00e9s </span><span class=\"S62A2 S2D2 S2DE S2\" id=\"t2e_172\">: </span><span class=\"S62A8 S2D2 S2DE S2\" id=\"t2k_172\">par mise en \u00e9quivalence, les coentreprises (soci\u00e9t\u00e9s exploit\u00e9es en </span><span class=\"S62A9 S2DB S2DE S2\" id=\"t2l_172\">E </span><span class=\"S62AA S2D2 S2DE S2\" id=\"t2m_172\">commun dans le cadre d\u2019un contr\u00f4le conjoint), ainsi que les titres </span><span class=\"S62AB S2D2 S2DE S2\" id=\"t2n_172\">des soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou </span><span class=\"S62AC S2D2 S2DE S2\" id=\"t2o_172\">indirectement une influence notable sans toutefois exercer le </span><span class=\"S62AD S2D2 S2DE S2\" id=\"t2p_172\">contr\u00f4le. Cette influence est pr\u00e9sum\u00e9e lorsque le Groupe d\u00e9tient </span><span class=\"S62AE S2D2 S2DE S2\" id=\"t2q_172\">plus de 20 </span><span class=\"S62AF S2D2 S2DE S2\" id=\"t2r_172\">% des droits de vote. </span><span class=\"S62B0 S2D2 S2DE S2\" id=\"t2s_172\">La m\u00e9thode de la mise en \u00e9quivalence pr\u00e9voit que la participation </span><span class=\"S62B1 S2D2 S2DE S2\" id=\"t2t_172\">dans une entreprise associ\u00e9e ou une coentreprise soit initialement </span><span class=\"S62B2 S2D2 S2DE S2\" id=\"t2u_172\">comptabilis\u00e9e au co\u00fbt d\u2019acquisition, puis ajust\u00e9e ult\u00e9rieurement de </span><span class=\"S62B3 S2D2 S2DE S2\" id=\"t2v_172\">la part du groupe dans le r\u00e9sultat et les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S62B4 S2D2 S2DE S2\" id=\"t2w_172\">global de l\u2019entreprise associ\u00e9e ou de la coentreprise. </span><span class=\"S62B5 S2D2 S2DE S2\" id=\"t2x_172\">Les quotes-parts de r\u00e9sultat net de ces entit\u00e9s sont int\u00e9gr\u00e9es dans </span><span class=\"S62B6 S2D2 S2DE S2\" id=\"t2y_172\">le compte de r\u00e9sultat consolid\u00e9 du Groupe, sur une ligne sp\u00e9cifique </span><span class=\"S62B7 S2D2 S2DE S2\" id=\"t2z_172\">intitul\u00e9e \u00ab </span><span class=\"S62B8 S2D2 S2DE S2\" id=\"t30_172\">Quote-part dans les r\u00e9sultats des soci\u00e9t\u00e9s mises en </span><span class=\"S91E S2D2 S2DE S2\" id=\"t31_172\">\u00e9quivalence </span><span class=\"S62B9 S2D2 S2DE S2\" id=\"t32_172\">\u00bb. </span><span class=\"S62BA S2D2 S2DE S2\" id=\"t33_172\">Les r\u00e9sultats des soci\u00e9t\u00e9s acquises au cours de la p\u00e9riode sont </span><span class=\"S62BB S2D2 S2DE S2\" id=\"t34_172\">consolid\u00e9s \u00e0 compter de la date \u00e0 laquelle le contr\u00f4le (exclusif ou </span><span class=\"S62BC S2D2 S2DE S2\" id=\"t35_172\">conjoint) ou l\u2019influence notable sont exerc\u00e9s. Les r\u00e9sultats des </span><span class=\"S62BD S2D2 S2DE S2\" id=\"t36_172\">soci\u00e9t\u00e9s c\u00e9d\u00e9es au cours de l\u2019exercice sont consolid\u00e9s jusqu\u2019\u00e0 la </span><span class=\"S1DAD S2D2 S2DE S2\" id=\"t37_172\">date de leur perte de contr\u00f4le ou d\u2019influence notable. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30111": {
   "value": "<span class=\"S1F4E S2D2 S2DE S2\" id=\"t2d_172\">Sont consolid\u00e9s </span><span class=\"S62A2 S2D2 S2DE S2\" id=\"t2e_172\">: </span><span class=\"S62A8 S2D2 S2DE S2\" id=\"t2k_172\">par mise en \u00e9quivalence, les coentreprises (soci\u00e9t\u00e9s exploit\u00e9es en </span><span class=\"S62A9 S2DB S2DE S2\" id=\"t2l_172\">E </span><span class=\"S62AA S2D2 S2DE S2\" id=\"t2m_172\">commun dans le cadre d\u2019un contr\u00f4le conjoint), ainsi que les titres </span><span class=\"S62AB S2D2 S2DE S2\" id=\"t2n_172\">des soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou </span><span class=\"S62AC S2D2 S2DE S2\" id=\"t2o_172\">indirectement une influence notable sans toutefois exercer le </span><span class=\"S62AD S2D2 S2DE S2\" id=\"t2p_172\">contr\u00f4le. Cette influence est pr\u00e9sum\u00e9e lorsque le Groupe d\u00e9tient </span><span class=\"S62AE S2D2 S2DE S2\" id=\"t2q_172\">plus de 20 </span><span class=\"S62AF S2D2 S2DE S2\" id=\"t2r_172\">% des droits de vote. </span><span class=\"S62B0 S2D2 S2DE S2\" id=\"t2s_172\">La m\u00e9thode de la mise en \u00e9quivalence pr\u00e9voit que la participation </span><span class=\"S62B1 S2D2 S2DE S2\" id=\"t2t_172\">dans une entreprise associ\u00e9e ou une coentreprise soit initialement </span><span class=\"S62B2 S2D2 S2DE S2\" id=\"t2u_172\">comptabilis\u00e9e au co\u00fbt d\u2019acquisition, puis ajust\u00e9e ult\u00e9rieurement de </span><span class=\"S62B3 S2D2 S2DE S2\" id=\"t2v_172\">la part du groupe dans le r\u00e9sultat et les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S62B4 S2D2 S2DE S2\" id=\"t2w_172\">global de l\u2019entreprise associ\u00e9e ou de la coentreprise. </span><span class=\"S62B5 S2D2 S2DE S2\" id=\"t2x_172\">Les quotes-parts de r\u00e9sultat net de ces entit\u00e9s sont int\u00e9gr\u00e9es dans </span><span class=\"S62B6 S2D2 S2DE S2\" id=\"t2y_172\">le compte de r\u00e9sultat consolid\u00e9 du Groupe, sur une ligne sp\u00e9cifique </span><span class=\"S62B7 S2D2 S2DE S2\" id=\"t2z_172\">intitul\u00e9e \u00ab </span><span class=\"S62B8 S2D2 S2DE S2\" id=\"t30_172\">Quote-part dans les r\u00e9sultats des soci\u00e9t\u00e9s mises en </span><span class=\"S91E S2D2 S2DE S2\" id=\"t31_172\">\u00e9quivalence </span><span class=\"S62B9 S2D2 S2DE S2\" id=\"t32_172\">\u00bb. </span><span class=\"S62BA S2D2 S2DE S2\" id=\"t33_172\">Les r\u00e9sultats des soci\u00e9t\u00e9s acquises au cours de la p\u00e9riode sont </span><span class=\"S62BB S2D2 S2DE S2\" id=\"t34_172\">consolid\u00e9s \u00e0 compter de la date \u00e0 laquelle le contr\u00f4le (exclusif ou </span><span class=\"S62BC S2D2 S2DE S2\" id=\"t35_172\">conjoint) ou l\u2019influence notable sont exerc\u00e9s. Les r\u00e9sultats des </span><span class=\"S62BD S2D2 S2DE S2\" id=\"t36_172\">soci\u00e9t\u00e9s c\u00e9d\u00e9es au cours de l\u2019exercice sont consolid\u00e9s jusqu\u2019\u00e0 la </span><span class=\"S1DAD S2D2 S2DE S2\" id=\"t37_172\">date de leur perte de contr\u00f4le ou d\u2019influence notable. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30112": {
   "value": "<span class=\"S1F4E S2D2 S2DE S2\" id=\"t2d_172\">Sont consolid\u00e9s </span><span class=\"S62A2 S2D2 S2DE S2\" id=\"t2e_172\">: </span><span class=\"S62A8 S2D2 S2DE S2\" id=\"t2k_172\">par mise en \u00e9quivalence, les coentreprises (soci\u00e9t\u00e9s exploit\u00e9es en </span><span class=\"S62A9 S2DB S2DE S2\" id=\"t2l_172\">E </span><span class=\"S62AA S2D2 S2DE S2\" id=\"t2m_172\">commun dans le cadre d\u2019un contr\u00f4le conjoint), ainsi que les titres </span><span class=\"S62AB S2D2 S2DE S2\" id=\"t2n_172\">des soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou </span><span class=\"S62AC S2D2 S2DE S2\" id=\"t2o_172\">indirectement une influence notable sans toutefois exercer le </span><span class=\"S62AD S2D2 S2DE S2\" id=\"t2p_172\">contr\u00f4le. Cette influence est pr\u00e9sum\u00e9e lorsque le Groupe d\u00e9tient </span><span class=\"S62AE S2D2 S2DE S2\" id=\"t2q_172\">plus de 20 </span><span class=\"S62AF S2D2 S2DE S2\" id=\"t2r_172\">% des droits de vote. </span><span class=\"S62B0 S2D2 S2DE S2\" id=\"t2s_172\">La m\u00e9thode de la mise en \u00e9quivalence pr\u00e9voit que la participation </span><span class=\"S62B1 S2D2 S2DE S2\" id=\"t2t_172\">dans une entreprise associ\u00e9e ou une coentreprise soit initialement </span><span class=\"S62B2 S2D2 S2DE S2\" id=\"t2u_172\">comptabilis\u00e9e au co\u00fbt d\u2019acquisition, puis ajust\u00e9e ult\u00e9rieurement de </span><span class=\"S62B3 S2D2 S2DE S2\" id=\"t2v_172\">la part du groupe dans le r\u00e9sultat et les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S62B4 S2D2 S2DE S2\" id=\"t2w_172\">global de l\u2019entreprise associ\u00e9e ou de la coentreprise. </span><span class=\"S62B5 S2D2 S2DE S2\" id=\"t2x_172\">Les quotes-parts de r\u00e9sultat net de ces entit\u00e9s sont int\u00e9gr\u00e9es dans </span><span class=\"S62B6 S2D2 S2DE S2\" id=\"t2y_172\">le compte de r\u00e9sultat consolid\u00e9 du Groupe, sur une ligne sp\u00e9cifique </span><span class=\"S62B7 S2D2 S2DE S2\" id=\"t2z_172\">intitul\u00e9e \u00ab </span><span class=\"S62B8 S2D2 S2DE S2\" id=\"t30_172\">Quote-part dans les r\u00e9sultats des soci\u00e9t\u00e9s mises en </span><span class=\"S91E S2D2 S2DE S2\" id=\"t31_172\">\u00e9quivalence </span><span class=\"S62B9 S2D2 S2DE S2\" id=\"t32_172\">\u00bb. </span><span class=\"S6726 S625B S2\" id=\"t7_183\">Liste des principales entit\u00e9s consolid\u00e9es </span><span class=\"S6727 S625C S2\" id=\"t8_183\">Note </span><span class=\"S6728 S625C S2\" id=\"t9_183\">3 </span><span class=\"S68E6 S2D2 S2DE S2\" id=\"ta_183\">Au cours de l\u2019exercice 2022/2023, le Groupe a acquis les parts r\u00e9siduelles des entit\u00e9s du p\u00f4le Villages Nature </span><span class=\"S68E7 S2D5 S2DE S2\" id=\"tb_183\">\u00ae </span><span class=\"S68E8 S2D2 S2DE S2\" id=\"tc_183\">(d\u00e9tails de l\u2019op\u00e9ration expliqu\u00e9s </span><span class=\"SFD9 S2D2 S2DE S2\" id=\"td_183\">dans la note </span><span class=\"S68E9 S2D2 S2DE S2\" id=\"te_183\">2.3). </span><span class=\"S68EA SBD3 S2\" id=\"tf_183\">Forme </span><span class=\"SEFC SBD3 S2\" id=\"tg_183\">juridique </span><span class=\"S68EB SBD3 S2\" id=\"th_183\">Soci\u00e9t\u00e9s </span><span class=\"S68EC SBD3 S2\" id=\"ti_183\">M\u00e9thode de </span><span class=\"S68ED SBD3 S2\" id=\"tj_183\">consolidation </span><span class=\"S68EE S71F S2\" id=\"tk_183\">% d'int\u00e9r\u00eat </span><span class=\"S68EF S71F S2\" id=\"tl_183\">Cl\u00f4ture </span><span class=\"S68F0 S71F S2\" id=\"tm_183\">% d'int\u00e9r\u00eat </span><span class=\"S68F1 S71F S2\" id=\"tn_183\">Ouverture </span><span class=\"S68F2 SBD3 S2\" id=\"to_183\">Pays </span><span class=\"SD2A SBD3 S2\" id=\"tp_183\">Holding et entit\u00e9s \u00ab </span><span class=\"S68F3 SBD3 S2\" id=\"tq_183\">autres </span><span class=\"S68F4 SBD3 S2\" id=\"tr_183\">\u00bb </span><span class=\"S2F14 SBD5 S2\" id=\"ts_183\">SA </span><span class=\"S68F5 SBD5 S2\" id=\"tt_183\">Pierre </span><span class=\"S68F6 SBD5 S2\" id=\"tu_183\">et </span><span class=\"S68F7 SBD5 S2\" id=\"tv_183\">Vacances SA </span><span class=\"S68F8 SBD5 S2\" id=\"tw_183\">Globale (IG) </span><span class=\"S68F9 SBD5 S2\" id=\"tx_183\">100 </span><span class=\"S68FA SBD5 S2\" id=\"ty_183\">100 </span><span class=\"S68FB SBD5 S2\" id=\"tz_183\">FRANCE </span><span class=\"S2AAE SBD5 S2\" id=\"t10_183\">SAS </span><span class=\"S68FC SBD5 S2\" id=\"t11_183\">C.T.M. SAS </span><span class=\"S68FD SBD5 S2\" id=\"t12_183\">Globale (IG) </span><span class=\"S68FE SBD5 S2\" id=\"t13_183\">100 </span><span class=\"S68FF SBD5 S2\" id=\"t14_183\">100 </span><span class=\"S6900 SBD5 S2\" id=\"t15_183\">FRANCE </span><span class=\"SB52 SBD5 S2\" id=\"t16_183\">SASU </span><span class=\"S6901 SBD5 S2\" id=\"t17_183\">Curchase </span><span class=\"S6902 SBD5 S2\" id=\"t18_183\">Globale (IG) </span><span class=\"S6903 SBD5 S2\" id=\"t19_183\">100 </span><span class=\"S6904 SBD5 S2\" id=\"t1a_183\">100 </span><span class=\"S6905 SBD5 S2\" id=\"t1b_183\">FRANCE </span><span class=\"S1EBB SBD5 S2\" id=\"t1c_183\">GIE </span><span class=\"S6906 SBD5 S2\" id=\"t1d_183\">GIE PV-CP Service Holding </span><span class=\"S6907 SBD5 S2\" id=\"t1e_183\">Globale (IG) </span><span class=\"S6908 SBD5 S2\" id=\"t1f_183\">100 </span><span class=\"S6909 SBD5 S2\" id=\"t1g_183\">100 </span><span class=\"S690A SBD5 S2\" id=\"t1h_183\">FRANCE </span><span class=\"S690B SBD5 S2\" id=\"t1i_183\">GIE </span><span class=\"S690C SBD5 S2\" id=\"t1j_183\">GIE PV-CP Services </span><span class=\"S690D SBD5 S2\" id=\"t1k_183\">Globale (IG) </span><span class=\"S690E SBD5 S2\" id=\"t1l_183\">100 </span><span class=\"S690F SBD5 S2\" id=\"t1m_183\">100 </span><span class=\"S6910 SBD5 S2\" id=\"t1n_183\">FRANCE </span><span class=\"S1BF4 SBD5 S2\" id=\"t1o_183\">SAS </span><span class=\"S6911 SBD5 S2\" id=\"t1p_183\">GUEST\u2019UP </span><span class=\"S6912 SBD5 S2\" id=\"t1q_183\">Mise en </span><span class=\"S6913 SBD5 S2\" id=\"t1r_183\">\u00e9quivalence (ME) </span><span class=\"S6914 SBD5 S2\" id=\"t1s_183\">45 </span><span class=\"S6915 SBD5 S2\" id=\"t1t_183\">- </span><span class=\"S6916 SBD5 S2\" id=\"t1u_183\">FRANCE </span><span class=\"S1ADA SBD5 S2\" id=\"t1v_183\">SAS </span><span class=\"S6917 SBD5 S2\" id=\"t1w_183\">Pastel Asset Management </span><span class=\"S6918 SBD5 S2\" id=\"t1x_183\">Mise en </span><span class=\"S6919 SBD5 S2\" id=\"t1y_183\">\u00e9quivalence (ME) </span><span class=\"S691A SBD5 S2\" id=\"t1z_183\">15 </span><span class=\"S691B SBD5 S2\" id=\"t20_183\">- </span><span class=\"S691C SBD5 S2\" id=\"t21_183\">FRANCE </span><span class=\"S8E5 SBD5 S2\" id=\"t22_183\">SNC </span><span class=\"S691D SBD5 S2\" id=\"t23_183\">Pierre </span><span class=\"S691E SBD5 S2\" id=\"t24_183\">&amp; </span><span class=\"S691F SBD5 S2\" id=\"t25_183\">Vacances FI </span><span class=\"S6920 SBD5 S2\" id=\"t26_183\">Globale (IG) </span><span class=\"S6921 SBD5 S2\" id=\"t27_183\">100 </span><span class=\"S6922 SBD5 S2\" id=\"t28_183\">100 </span><span class=\"S6923 SBD5 S2\" id=\"t29_183\">FRANCE </span><span class=\"S494C SBD5 S2\" id=\"t2a_183\">SASU </span><span class=\"S6924 SBD5 S2\" id=\"t2b_183\">Pierre </span><span class=\"S6925 SBD5 S2\" id=\"t2c_183\">&amp; </span><span class=\"S6926 SBD5 S2\" id=\"t2d_183\">Vacances Investissement </span><span class=\"S6927 SBD5 S2\" id=\"t2e_183\">47 </span><span class=\"S6928 SBD5 S2\" id=\"t2f_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6929 SBD5 S2\" id=\"t2g_183\">- </span><span class=\"S692A SBD5 S2\" id=\"t2h_183\">100 </span><span class=\"S692B SBD5 S2\" id=\"t2i_183\">FRANCE </span><span class=\"S692C SBD5 S2\" id=\"t2j_183\">SASU </span><span class=\"S692D SBD5 S2\" id=\"t2k_183\">Pierre </span><span class=\"S692E SBD5 S2\" id=\"t2l_183\">&amp; </span><span class=\"S692F SBD5 S2\" id=\"t2m_183\">Vacances Investissement </span><span class=\"S6930 SBD5 S2\" id=\"t2n_183\">51 </span><span class=\"S6931 SBD5 S2\" id=\"t2o_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6932 SBD5 S2\" id=\"t2p_183\">- </span><span class=\"S6933 SBD5 S2\" id=\"t2q_183\">100 </span><span class=\"S6934 SBD5 S2\" id=\"t2r_183\">FRANCE </span><span class=\"S3A50 SBD5 S2\" id=\"t2s_183\">SARL </span><span class=\"S6935 SBD5 S2\" id=\"t2t_183\">Pierre </span><span class=\"S6936 SBD5 S2\" id=\"t2u_183\">&amp; </span><span class=\"S6937 SBD5 S2\" id=\"t2v_183\">Vacances Italia SRL </span><span class=\"S6938 SBD5 S2\" id=\"t2w_183\">Globale (IG) </span><span class=\"S6939 SBD5 S2\" id=\"t2x_183\">100 </span><span class=\"S693A SBD5 S2\" id=\"t2y_183\">100 </span><span class=\"S693B SBD5 S2\" id=\"t2z_183\">ITALIE </span><span class=\"S2ABF SBD5 S2\" id=\"t30_183\">SAS </span><span class=\"S693C SBD5 S2\" id=\"t31_183\">Pierre </span><span class=\"S693D SBD5 S2\" id=\"t32_183\">&amp; </span><span class=\"S693E SBD5 S2\" id=\"t33_183\">Vacances Marques SAS </span><span class=\"S693F SBD5 S2\" id=\"t34_183\">Globale (IG) </span><span class=\"S6940 SBD5 S2\" id=\"t35_183\">100 </span><span class=\"S6941 SBD5 S2\" id=\"t36_183\">100 </span><span class=\"S6942 SBD5 S2\" id=\"t37_183\">FRANCE </span><span class=\"S692 SBD5 S2\" id=\"t38_183\">SASU </span><span class=\"S6943 SBD5 S2\" id=\"t39_183\">Pierre </span><span class=\"S6944 SBD5 S2\" id=\"t3a_183\">&amp; </span><span class=\"S6945 SBD5 S2\" id=\"t3b_183\">Vacances Investissement </span><span class=\"S6946 SBD5 S2\" id=\"t3c_183\">55 </span><span class=\"S6947 SBD5 S2\" id=\"t3d_183\">Globale (IG) </span><span class=\"S6948 SBD5 S2\" id=\"t3e_183\">100 </span><span class=\"S6949 SBD5 S2\" id=\"t3f_183\">100 </span><span class=\"S694A SBD5 S2\" id=\"t3g_183\">FRANCE </span><span class=\"SE08 SBD5 S2\" id=\"t3h_183\">SASU </span><span class=\"S694B SBD5 S2\" id=\"t3i_183\">Pierre </span><span class=\"S694C SBD5 S2\" id=\"t3j_183\">&amp; </span><span class=\"S694D SBD5 S2\" id=\"t3k_183\">Vacances Investissement </span><span class=\"S694E SBD5 S2\" id=\"t3l_183\">56 </span><span class=\"SE0C SBD5 S2\" id=\"t3m_183\">Globale (IG) </span><span class=\"S694F SBD5 S2\" id=\"t3n_183\">100 </span><span class=\"S6950 SBD5 S2\" id=\"t3o_183\">100 </span><span class=\"S6951 SBD5 S2\" id=\"t3p_183\">FRANCE </span><span class=\"SD52 SBD5 S2\" id=\"t3q_183\">SARL </span><span class=\"S6952 SBD5 S2\" id=\"t3r_183\">Pierre </span><span class=\"S6953 SBD5 S2\" id=\"t3s_183\">&amp; </span><span class=\"S6954 SBD5 S2\" id=\"t3t_183\">Vacances Investissement </span><span class=\"S6955 SBD5 S2\" id=\"t3u_183\">61 </span><span class=\"S6956 SBD5 S2\" id=\"t3v_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6957 SBD5 S2\" id=\"t3w_183\">- </span><span class=\"S6958 SBD5 S2\" id=\"t3x_183\">100 </span><span class=\"S6959 SBD5 S2\" id=\"t3y_183\">FRANCE </span><span class=\"S1876 SBD5 S2\" id=\"t3z_183\">SAS </span><span class=\"S695A SBD5 S2\" id=\"t40_183\">Pierre </span><span class=\"S695B SBD5 S2\" id=\"t41_183\">&amp; </span><span class=\"S695C SBD5 S2\" id=\"t42_183\">Vacances Maroc </span><span class=\"S695D SBD5 S2\" id=\"t43_183\">Globale (IG) </span><span class=\"S695E SBD5 S2\" id=\"t44_183\">100 </span><span class=\"S695F SBD5 S2\" id=\"t45_183\">100 </span><span class=\"S6960 SBD5 S2\" id=\"t46_183\">MAROC </span><span class=\"S2814 SBD5 S2\" id=\"t47_183\">SAS </span><span class=\"S6961 SBD5 S2\" id=\"t48_183\">PV-CP China Holding SAS </span><span class=\"S6962 SBD5 S2\" id=\"t49_183\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6963 SBD5 S2\" id=\"t4a_183\">- </span><span class=\"S6964 SBD5 S2\" id=\"t4b_183\">100 </span><span class=\"S6965 SBD5 S2\" id=\"t4c_183\">FRANCE </span><span class=\"S3C0C SBD5 S2\" id=\"t4d_183\">SARL </span><span class=\"S6966 SBD5 S2\" id=\"t4e_183\">R\u00e9sidence City Srl </span><span class=\"S6967 SBD5 S2\" id=\"t4f_183\">Globale (IG) </span><span class=\"S6968 SBD5 S2\" id=\"t4g_183\">100 </span><span class=\"S6969 SBD5 S2\" id=\"t4h_183\">100 </span><span class=\"SEBE SBD5 S2\" id=\"t4i_183\">ITALIE </span><span class=\"S4F0F SBD3 S2\" id=\"t4j_183\">Center Parcs </span><span class=\"S2F2F SBD5 S2\" id=\"t4k_183\">SARL </span><span class=\"S696A SBD5 S2\" id=\"t4l_183\">Beheer Recreatiepark Zandvoort B.V. </span><span class=\"S696B SBD5 S2\" id=\"t4m_183\">Globale (IG) </span><span class=\"S696C SBD5 S2\" id=\"t4n_183\">100 </span><span class=\"S696D SBD5 S2\" id=\"t4o_183\">100 </span><span class=\"S696E SBD5 S2\" id=\"t4p_183\">PAYS-BAS </span><span class=\"S696F SBD5 S2\" id=\"t4q_183\">SA </span><span class=\"S6970 SBD5 S2\" id=\"t4r_183\">Center Parcs Ardennen </span><span class=\"S6971 SBD5 S2\" id=\"t4s_183\">Globale (IG) </span><span class=\"S6972 SBD5 S2\" id=\"t4t_183\">100 </span><span class=\"S6973 SBD5 S2\" id=\"t4u_183\">100 </span><span class=\"S6974 SBD5 S2\" id=\"t4v_183\">BELGIQUE </span><span class=\"S30CB SBD5 S2\" id=\"t4w_183\">SARL </span><span class=\"S6975 SBD5 S2\" id=\"t4x_183\">Center Parcs Bungalowpark Allg\u00e4u GmbH </span><span class=\"S6976 SBD5 S2\" id=\"t4y_183\">Globale (IG) </span><span class=\"S6977 SBD5 S2\" id=\"t4z_183\">100 </span><span class=\"S6978 SBD5 S2\" id=\"t50_183\">100 </span><span class=\"S6979 SBD5 S2\" id=\"t51_183\">ALLEMAGNE </span><span class=\"S1318 SBD5 S2\" id=\"t52_183\">SARL </span><span class=\"S697A SBD5 S2\" id=\"t53_183\">Center Parcs Bungalowpark Bispingen GmbH </span><span class=\"S697B SBD5 S2\" id=\"t54_183\">Globale (IG) </span><span class=\"S697C SBD5 S2\" id=\"t55_183\">100 </span><span class=\"S697D SBD5 S2\" id=\"t56_183\">100 </span><span class=\"S697E SBD5 S2\" id=\"t57_183\">ALLEMAGNE </span><span class=\"S5E50 SBD5 S2\" id=\"t58_183\">SARL </span><span class=\"S697F SBD5 S2\" id=\"t59_183\">Center Parcs Bungalowpark Bostalsee GmbH </span><span class=\"S6980 SBD5 S2\" id=\"t5a_183\">Globale (IG) </span><span class=\"S6981 SBD5 S2\" id=\"t5b_183\">100 </span><span class=\"S6982 SBD5 S2\" id=\"t5c_183\">100 </span><span class=\"S6983 SBD5 S2\" id=\"t5d_183\">ALLEMAGNE </span><span class=\"S1834 SBD5 S2\" id=\"t5e_183\">SARL </span><span class=\"S6984 SBD5 S2\" id=\"t5f_183\">Center Parcs Bungalowpark B\u00fctjadinger K\u00fcste GmbH </span><span class=\"S6985 SBD5 S2\" id=\"t5g_183\">Globale (IG) </span><span class=\"S6986 SBD5 S2\" id=\"t5h_183\">100 </span><span class=\"S6987 SBD5 S2\" id=\"t5i_183\">100 </span><span class=\"S6988 SBD5 S2\" id=\"t5j_183\">ALLEMAGNE </span><span class=\"S1E42 SBD5 S2\" id=\"t5k_183\">SARL </span><span class=\"S6989 SBD5 S2\" id=\"t5l_183\">Center Parcs Bungalowpark Heilbachse GmbH </span><span class=\"S698A SBD5 S2\" id=\"t5m_183\">Globale (IG) </span><span class=\"S698B SBD5 S2\" id=\"t5n_183\">100 </span><span class=\"S698C SBD5 S2\" id=\"t5o_183\">100 </span><span class=\"S698D SBD5 S2\" id=\"t5p_183\">ALLEMAGNE </span><span class=\"S5528 SBD5 S2\" id=\"t5q_183\">SARL </span><span class=\"S698E SBD5 S2\" id=\"t5r_183\">Center Parcs Bungalowpark Hochsauerland GmbH </span><span class=\"S698F SBD5 S2\" id=\"t5s_183\">Globale (IG) </span><span class=\"S6990 SBD5 S2\" id=\"t5t_183\">100 </span><span class=\"S6991 SBD5 S2\" id=\"t5u_183\">100 </span><span class=\"S6992 SBD5 S2\" id=\"t5v_183\">ALLEMAGNE </span><span class=\"S2C21 SBD5 S2\" id=\"t5w_183\">SARL </span><span class=\"S6993 SBD5 S2\" id=\"t5x_183\">Center Parcs Deutschland Kunden-Center GmbH </span><span class=\"S6994 SBD5 S2\" id=\"t5y_183\">Globale (IG) </span><span class=\"S6995 SBD5 S2\" id=\"t5z_183\">100 </span><span class=\"S6996 SBD5 S2\" id=\"t60_183\">100 </span><span class=\"S6997 SBD5 S2\" id=\"t61_183\">ALLEMAGNE </span><span class=\"S6998 SBD5 S2\" id=\"t62_183\">SARL </span><span class=\"S6999 SBD5 S2\" id=\"t63_183\">Center Parcs Development B.V. </span><span class=\"S699A SBD5 S2\" id=\"t64_183\">Globale (IG) </span><span class=\"S699B SBD5 S2\" id=\"t65_183\">100 </span><span class=\"S699C SBD5 S2\" id=\"t66_183\">100 </span><span class=\"S699D SBD5 S2\" id=\"t67_183\">PAYS-BAS </span><span class=\"S1C15 SBD5 S2\" id=\"t68_183\">SARL </span><span class=\"S699E SBD5 S2\" id=\"t69_183\">Center Parcs Entwickelungsgesellschaft Germany GmbH </span><span class=\"S699F SBD5 S2\" id=\"t6a_183\">Globale (IG) </span><span class=\"S69A0 SBD5 S2\" id=\"t6b_183\">100 </span><span class=\"S69A1 SBD5 S2\" id=\"t6c_183\">100 </span><span class=\"S69A2 SBD5 S2\" id=\"t6d_183\">ALLEMAGNE </span><span class=\"S26BC SBD5 S2\" id=\"t6e_183\">SA </span><span class=\"S69A3 SBD5 S2\" id=\"t6f_183\">Center Parcs Europe BE PE </span><span class=\"S69A4 SBD5 S2\" id=\"t6g_183\">Globale (IG) </span><span class=\"S69A5 SBD5 S2\" id=\"t6h_183\">100 </span><span class=\"S69A6 SBD5 S2\" id=\"t6i_183\">100 </span><span class=\"S69A7 SBD5 S2\" id=\"t6j_183\">BELGIQUE </span><span class=\"S69A8 SBD5 S2\" id=\"t6k_183\">SA </span><span class=\"S69A9 SBD5 S2\" id=\"t6l_183\">Center Parcs Europe NV </span><span class=\"S69AA SBD5 S2\" id=\"t6m_183\">Globale (IG) </span><span class=\"S69AB SBD5 S2\" id=\"t6n_183\">100 </span><span class=\"S69AC SBD5 S2\" id=\"t6o_183\">100 </span><span class=\"S69AD SBD5 S2\" id=\"t6p_183\">PAYS-BAS </span><span class=\"S45AE SBD5 S2\" id=\"t6q_183\">SARL </span><span class=\"S69AE SBD5 S2\" id=\"t6r_183\">Center Parcs Germany Holding B.V. </span><span class=\"S69AF SBD5 S2\" id=\"t6s_183\">Globale (IG) </span><span class=\"S69B0 SBD5 S2\" id=\"t6t_183\">100 </span><span class=\"S69B1 SBD5 S2\" id=\"t6u_183\">100 </span><span class=\"S69B2 SBD5 S2\" id=\"t6v_183\">PAYS-BAS </span><span class=\"S69B3 SBD5 S2\" id=\"t6w_183\">SAS </span><span class=\"S69B4 SBD5 S2\" id=\"t6x_183\">Center Parcs Holding Belgique SAS </span><span class=\"S69B5 SBD5 S2\" id=\"t6y_183\">Globale (IG) </span><span class=\"S69B6 SBD5 S2\" id=\"t6z_183\">100 </span><span class=\"S69B7 SBD5 S2\" id=\"t70_183\">100 </span><span class=\"S69B8 SBD5 S2\" id=\"t71_183\">FRANCE </span><span class=\"S5F0F SBD5 S2\" id=\"t72_183\">SARL </span><span class=\"S69B9 SBD5 S2\" id=\"t73_183\">Center Parcs Holding Bostalsee Unternehmergesellschaft </span><span class=\"S69BA SBD5 S2\" id=\"t74_183\">(Haftungsbeschrankt) </span><span class=\"S69BB SBD5 S2\" id=\"t75_183\">Globale (IG) </span><span class=\"S69BC SBD5 S2\" id=\"t76_183\">94 </span><span class=\"S69BD SBD5 S2\" id=\"t77_183\">94 </span><span class=\"S69BE SBD5 S2\" id=\"t78_183\">ALLEMAGNE </span><span class=\"SF83 SBD5 S2\" id=\"t79_183\">SARL </span><span class=\"S69BF SBD5 S2\" id=\"t7a_183\">Center Parcs Leisure Deutschland GmbH </span><span class=\"S69C0 SBD5 S2\" id=\"t7b_183\">Globale (IG) </span><span class=\"S69C1 SBD5 S2\" id=\"t7c_183\">100 </span><span class=\"S69C2 SBD5 S2\" id=\"t7d_183\">100 </span><span class=\"S69C3 SBD5 S2\" id=\"t7e_183\">ALLEMAGNE </span><span class=\"S2536 SBD5 S2\" id=\"t7f_183\">SARL </span><span class=\"S69C4 SBD5 S2\" id=\"t7g_183\">Center Parcs Medebach Beteiligungs GmbH </span><span class=\"S69C5 SBD5 S2\" id=\"t7h_183\">Globale (IG) </span><span class=\"S69C6 SBD5 S2\" id=\"t7i_183\">100 </span><span class=\"S69C7 SBD5 S2\" id=\"t7j_183\">100 </span><span class=\"S640A SBD5 S2\" id=\"t7k_183\">ALLEMAGNE </span><span class=\"S69C8 SBD5 S2\" id=\"t7l_183\">SA </span><span class=\"S69C9 SBD5 S2\" id=\"t7m_183\">Center Parcs Netherlands N.V. </span><span class=\"S69CA SBD5 S2\" id=\"t7n_183\">Globale (IG) </span><span class=\"S69CB SBD5 S2\" id=\"t7o_183\">100 </span><span class=\"S69CC SBD5 S2\" id=\"t7p_183\">100 </span><span class=\"S69CD SBD5 S2\" id=\"t7q_183\">PAYS-BAS </span><span class=\"S4493 SBD5 S2\" id=\"t7r_183\">SARL </span><span class=\"S69CE SBD5 S2\" id=\"t7s_183\">Center Parcs NL Holding B.V. </span><span class=\"S69CF SBD5 S2\" id=\"t7t_183\">Globale (IG) </span><span class=\"S69D0 SBD5 S2\" id=\"t7u_183\">100 </span><span class=\"S69D1 SBD5 S2\" id=\"t7v_183\">100 </span><span class=\"S69D2 SBD5 S2\" id=\"t7w_183\">PAYS-BAS </span><span class=\"SA10 SBD5 S2\" id=\"t7x_183\">SAS </span><span class=\"S69D3 SBD5 S2\" id=\"t7y_183\">CP Distribution </span><span class=\"S69D4 SBD5 S2\" id=\"t7z_183\">Globale (IG) </span><span class=\"S69D5 SBD5 S2\" id=\"t80_183\">100 </span><span class=\"S69D6 SBD5 S2\" id=\"t81_183\">100 </span><span class=\"S69D7 SBD5 S2\" id=\"t82_183\">FRANCE </span><span class=\"S298B SBD5 S2\" id=\"t83_183\">SAS </span><span class=\"S69D8 SBD5 S2\" id=\"t84_183\">CP Holding </span><span class=\"S69D9 SBD5 S2\" id=\"t85_183\">Globale (IG) </span><span class=\"S69DA SBD5 S2\" id=\"t86_183\">100 </span><span class=\"S69DB SBD5 S2\" id=\"t87_183\">100 </span><span class=\"S69DC SBD5 S2\" id=\"t88_183\">FRANCE </span><span class=\"S69DD SBD5 S2\" id=\"t89_183\">SARL </span><span class=\"S69DE SBD5 S2\" id=\"t8a_183\">CP Participations BV </span><span class=\"S69DF SBD5 S2\" id=\"t8b_183\">Globale (IG) </span><span class=\"S69E0 SBD5 S2\" id=\"t8c_183\">100 </span><span class=\"S69E1 SBD5 S2\" id=\"t8d_183\">100 </span><span class=\"S69E2 SBD5 S2\" id=\"t8e_183\">PAYS-BAS </span><span class=\"S69E3 SBD5 S2\" id=\"t8f_183\">SAS </span><span class=\"S69E4 SBD5 S2\" id=\"t8g_183\">CP Resorts Exploitation France </span><span class=\"S69E5 SBD5 S2\" id=\"t8h_183\">Globale (IG) </span><span class=\"S69E6 SBD5 S2\" id=\"t8i_183\">100 </span><span class=\"S69E7 SBD5 S2\" id=\"t8j_183\">100 </span><span class=\"S69E8 SBD5 S2\" id=\"t8k_183\">FRANCE </span><span class=\"S69E9 SBD5 S2\" id=\"t8l_183\">SARL </span><span class=\"S69EA SBD5 S2\" id=\"t8m_183\">CPN 2 B.V. </span><span class=\"S69EB SBD5 S2\" id=\"t8n_183\">Globale (IG) </span><span class=\"S69EC SBD5 S2\" id=\"t8o_183\">100 </span><span class=\"S69ED SBD5 S2\" id=\"t8p_183\">100 </span><span class=\"S69EE SBD5 S2\" id=\"t8q_183\">PAYS-BAS </span><span class=\"S69EF SBD5 S2\" id=\"t8r_183\">SA </span><span class=\"S69F0 SBD5 S2\" id=\"t8s_183\">CPSP Belgi\u00eb NV </span><span class=\"S69F1 SBD5 S2\" id=\"t8t_183\">Globale (IG) </span><span class=\"S1CEF SBD5 S2\" id=\"t8u_183\">100 </span><span class=\"S69F2 SBD5 S2\" id=\"t8v_183\">100 </span><span class=\"S69F3 SBD5 S2\" id=\"t8w_183\">BELGIQUE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_184\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_184\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_184\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_184\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_184\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_184\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_184\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_184\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_184\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_184\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_184\">SNC </span><span class=\"S69FE SBD5 S2\" id=\"ti_184\">Domaine du lac L'Ailette </span><span class=\"S69FF SBD5 S2\" id=\"tj_184\">Globale (IG) </span><span class=\"S6A00 SBD5 S2\" id=\"tk_184\">100 </span><span class=\"S6A01 SBD5 S2\" id=\"tl_184\">100 </span><span class=\"S6A02 SBD5 S2\" id=\"tm_184\">FRANCE </span><span class=\"S6A03 SBD5 S2\" id=\"tn_184\">SARL </span><span class=\"S6A04 SBD5 S2\" id=\"to_184\">Entwicklungsgesellschaft Ferienhauspark Bostalsee GmbH </span><span class=\"S6A05 SBD5 S2\" id=\"tp_184\">Globale (IG) </span><span class=\"S6A06 SBD5 S2\" id=\"tq_184\">90 </span><span class=\"S6A07 SBD5 S2\" id=\"tr_184\">90 </span><span class=\"S6A08 SBD5 S2\" id=\"ts_184\">ALLEMAGNE </span><span class=\"S17F6 SBD5 S2\" id=\"tt_184\">SA </span><span class=\"S6A09 SBD5 S2\" id=\"tu_184\">Fonci\u00e8re Loisirs Vielsalm </span><span class=\"S6A0A SBD5 S2\" id=\"tv_184\">Mise en </span><span class=\"S6A0B SBD5 S2\" id=\"tw_184\">\u00e9quivalence (ME) </span><span class=\"S6A0C SBD5 S2\" id=\"tx_184\">19,64 </span><span class=\"S6A0D SBD5 S2\" id=\"ty_184\">19,64 </span><span class=\"S4D3A SBD5 S2\" id=\"tz_184\">BELGIQUE </span><span class=\"S18D5 SBD5 S2\" id=\"t10_184\">SARL </span><span class=\"S6A0E SBD5 S2\" id=\"t11_184\">Group Pierre </span><span class=\"S6A0F SBD5 S2\" id=\"t12_184\">&amp; </span><span class=\"S6A10 SBD5 S2\" id=\"t13_184\">Vacances-Center Parcs Germany GmbH </span><span class=\"S6A11 SBD5 S2\" id=\"t14_184\">Globale (IG) </span><span class=\"S6A12 SBD5 S2\" id=\"t15_184\">100 </span><span class=\"S6A13 SBD5 S2\" id=\"t16_184\">100 </span><span class=\"S6A14 SBD5 S2\" id=\"t17_184\">ALLEMAGNE </span><span class=\"S1BDE SBD5 S2\" id=\"t18_184\">S. </span><span class=\"S5E70 SBD5 S2\" id=\"t19_184\">Commandite </span><span class=\"S6A15 SBD5 S2\" id=\"t1a_184\">Group Pierre </span><span class=\"S6A16 SBD5 S2\" id=\"t1b_184\">&amp; </span><span class=\"S6A17 SBD5 S2\" id=\"t1c_184\">Vacances-Center Parcs Service GmbH &amp; Co. KG </span><span class=\"S6A18 SBD5 S2\" id=\"t1d_184\">Globale (IG) </span><span class=\"S6A19 SBD5 S2\" id=\"t1e_184\">100 </span><span class=\"S6A1A SBD5 S2\" id=\"t1f_184\">100 </span><span class=\"S6A1B SBD5 S2\" id=\"t1g_184\">ALLEMAGNE </span><span class=\"S6A1C SBD5 S2\" id=\"t1h_184\">SARL </span><span class=\"S6A1D SBD5 S2\" id=\"t1i_184\">Groupe Pierre </span><span class=\"S6A1E SBD5 S2\" id=\"t1j_184\">&amp; </span><span class=\"S6A1F SBD5 S2\" id=\"t1k_184\">Vacances-Center Parcs </span><span class=\"S6A20 SBD5 S2\" id=\"t1l_184\">Verwaltungsgesellshaft GmbH </span><span class=\"S6A21 SBD5 S2\" id=\"t1m_184\">Globale (IG) </span><span class=\"S6A22 SBD5 S2\" id=\"t1n_184\">100 </span><span class=\"S6A23 SBD5 S2\" id=\"t1o_184\">100 </span><span class=\"S6A24 SBD5 S2\" id=\"t1p_184\">ALLEMAGNE </span><span class=\"S6A25 SBD5 S2\" id=\"t1q_184\">SARL </span><span class=\"S6A26 SBD5 S2\" id=\"t1r_184\">Multi-Resorts Holding B.V. </span><span class=\"S6A27 SBD5 S2\" id=\"t1s_184\">Globale (IG) </span><span class=\"S6A28 SBD5 S2\" id=\"t1t_184\">100 </span><span class=\"S6A29 SBD5 S2\" id=\"t1u_184\">100 </span><span class=\"S6A2A SBD5 S2\" id=\"t1v_184\">PAYS-BAS </span><span class=\"S4C71 SBD5 S2\" id=\"t1w_184\">SARL </span><span class=\"S6A2B SBD5 S2\" id=\"t1x_184\">Pierre </span><span class=\"S6A2C SBD5 S2\" id=\"t1y_184\">&amp; </span><span class=\"S6A2D SBD5 S2\" id=\"t1z_184\">Vacances-Center Parcs Immobilien GmbH </span><span class=\"S6A2E SBD5 S2\" id=\"t20_184\">Globale (IG) </span><span class=\"S6A2F SBD5 S2\" id=\"t21_184\">100 </span><span class=\"S6A30 SBD5 S2\" id=\"t22_184\">100 </span><span class=\"S6A31 SBD5 S2\" id=\"t23_184\">ALLEMAGNE </span><span class=\"S2B65 SBD5 S2\" id=\"t24_184\">SARL </span><span class=\"S6A32 SBD5 S2\" id=\"t25_184\">Pierre </span><span class=\"S6A33 SBD5 S2\" id=\"t26_184\">&amp; </span><span class=\"S6A34 SBD5 S2\" id=\"t27_184\">Vacances-Center Parcs Vastgoed B.V. </span><span class=\"S6A35 SBD5 S2\" id=\"t28_184\">Globale (IG) </span><span class=\"S6A36 SBD5 S2\" id=\"t29_184\">100 </span><span class=\"S6A37 SBD5 S2\" id=\"t2a_184\">100 </span><span class=\"S6A38 SBD5 S2\" id=\"t2b_184\">PAYS-BAS </span><span class=\"S2596 SBD5 S2\" id=\"t2c_184\">SARL </span><span class=\"S6A39 SBD5 S2\" id=\"t2d_184\">Pierre </span><span class=\"S6A3A SBD5 S2\" id=\"t2e_184\">&amp; </span><span class=\"S6A3B SBD5 S2\" id=\"t2f_184\">Vacances-Center Parcs Vastgoed Belg\u00efe </span><span class=\"S6A3C SBD5 S2\" id=\"t2g_184\">Globale (IG) </span><span class=\"S6A3D SBD5 S2\" id=\"t2h_184\">100 </span><span class=\"S6A3E SBD5 S2\" id=\"t2i_184\">100 </span><span class=\"S6A3F SBD5 S2\" id=\"t2j_184\">BELGIQUE </span><span class=\"S24FE SBD5 S2\" id=\"t2k_184\">SARL </span><span class=\"S6A40 SBD5 S2\" id=\"t2l_184\">Pierre </span><span class=\"S6A41 SBD5 S2\" id=\"t2m_184\">&amp; </span><span class=\"S6A42 SBD5 S2\" id=\"t2n_184\">Vacances-Center Parcs Suisse GmbH </span><span class=\"S6A43 SBD5 S2\" id=\"t2o_184\">Globale (IG) </span><span class=\"S6A44 SBD5 S2\" id=\"t2p_184\">100 </span><span class=\"S6A45 SBD5 S2\" id=\"t2q_184\">100 </span><span class=\"S6A46 SBD5 S2\" id=\"t2r_184\">SUISSE </span><span class=\"S6A47 SBD5 S2\" id=\"t2s_184\">SARL </span><span class=\"S6A48 SBD5 S2\" id=\"t2t_184\">Sunparks BV </span><span class=\"S6A49 SBD5 S2\" id=\"t2u_184\">Globale (IG) </span><span class=\"S6A4A SBD5 S2\" id=\"t2v_184\">100 </span><span class=\"S6A4B SBD5 S2\" id=\"t2w_184\">100 </span><span class=\"S6A4C SBD5 S2\" id=\"t2x_184\">PAYS-BAS </span><span class=\"S1F28 SBD5 S2\" id=\"t2y_184\">SA </span><span class=\"S6A4D SBD5 S2\" id=\"t2z_184\">Sunparks Leisure </span><span class=\"S6A4E SBD5 S2\" id=\"t30_184\">Globale (IG) </span><span class=\"S6A4F SBD5 S2\" id=\"t31_184\">100 </span><span class=\"S6A50 SBD5 S2\" id=\"t32_184\">100 </span><span class=\"S6A51 SBD5 S2\" id=\"t33_184\">BELGIQUE </span><span class=\"S19F6 SBD5 S2\" id=\"t34_184\">SAS </span><span class=\"S6A52 SBD5 S2\" id=\"t35_184\">Villages Nature Tourisme SAS </span><span class=\"S6A53 SBD5 S2\" id=\"t36_184\">Globale (IG) </span><span class=\"S6A54 SBD5 S2\" id=\"t37_184\">100 </span><span class=\"S6A55 SBD5 S2\" id=\"t38_184\">50 </span><span class=\"S6A56 SBD5 S2\" id=\"t39_184\">FRANCE </span><span class=\"S27F8 SBD3 S2\" id=\"t3a_184\">Pierre </span><span class=\"S6A57 SBD3 S2\" id=\"t3b_184\">&amp; </span><span class=\"S6A58 SBD3 S2\" id=\"t3c_184\">Vacances </span><span class=\"S25A8 SBD5 S2\" id=\"t3d_184\">SASU </span><span class=\"S6A59 SBD5 S2\" id=\"t3e_184\">ALP Agence </span><span class=\"S6A5A SBD5 S2\" id=\"t3f_184\">Globale (IG) </span><span class=\"S6A5B SBD5 S2\" id=\"t3g_184\">100 </span><span class=\"S6A5C SBD5 S2\" id=\"t3h_184\">100 </span><span class=\"S6A5D SBD5 S2\" id=\"t3i_184\">FRANCE </span><span class=\"S2FC SBD5 S2\" id=\"t3j_184\">SARL </span><span class=\"S6A5E SBD5 S2\" id=\"t3k_184\">Bonavista de Bonmont S.L. </span><span class=\"S6A5F SBD5 S2\" id=\"t3l_184\">Globale (IG) </span><span class=\"S6A60 SBD5 S2\" id=\"t3m_184\">100 </span><span class=\"S6A61 SBD5 S2\" id=\"t3n_184\">100 </span><span class=\"S6A62 SBD5 S2\" id=\"t3o_184\">ESPAGNE </span><span class=\"S1508 SBD5 S2\" id=\"t3p_184\">SARL </span><span class=\"S6A63 SBD5 S2\" id=\"t3q_184\">Clubhotel </span><span class=\"S6A64 SBD5 S2\" id=\"t3r_184\">Globale (IG) </span><span class=\"S6A65 SBD5 S2\" id=\"t3s_184\">100 </span><span class=\"S6A66 SBD5 S2\" id=\"t3t_184\">100 </span><span class=\"S6A67 SBD5 S2\" id=\"t3u_184\">FRANCE </span><span class=\"S6A68 SBD5 S2\" id=\"t3v_184\">SAS </span><span class=\"S6A69 SBD5 S2\" id=\"t3w_184\">Clubhotel Multivacances </span><span class=\"S6A6A SBD5 S2\" id=\"t3x_184\">Globale (IG) </span><span class=\"S6A6B SBD5 S2\" id=\"t3y_184\">100 </span><span class=\"S6A6C SBD5 S2\" id=\"t3z_184\">100 </span><span class=\"S6A6D SBD5 S2\" id=\"t40_184\">FRANCE </span><span class=\"S4A3B SBD5 S2\" id=\"t41_184\">SNC </span><span class=\"S6A6E SBD5 S2\" id=\"t42_184\">Commerces Patrimoine Cap Esterel </span><span class=\"S6A6F SBD5 S2\" id=\"t43_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A70 SBD5 S2\" id=\"t44_184\">- </span><span class=\"S6A71 SBD5 S2\" id=\"t45_184\">100 </span><span class=\"S6A72 SBD5 S2\" id=\"t46_184\">FRANCE </span><span class=\"S6A73 SBD5 S2\" id=\"t47_184\">SNC </span><span class=\"S6A74 SBD5 S2\" id=\"t48_184\">FILAO </span><span class=\"S6A75 SBD5 S2\" id=\"t49_184\">Globale (IG) </span><span class=\"S6A76 SBD5 S2\" id=\"t4a_184\">100 </span><span class=\"S6A77 SBD5 S2\" id=\"t4b_184\">100 </span><span class=\"S6A78 SBD5 S2\" id=\"t4c_184\">FRANCE </span><span class=\"S269D SBD5 S2\" id=\"t4d_184\">SA </span><span class=\"S6A79 SBD5 S2\" id=\"t4e_184\">Hoteli\u00e8re Haussmann SA </span><span class=\"S6A7A SBD5 S2\" id=\"t4f_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A7B SBD5 S2\" id=\"t4g_184\">- </span><span class=\"S6A7C SBD5 S2\" id=\"t4h_184\">100 </span><span class=\"S6A7D SBD5 S2\" id=\"t4i_184\">FRANCE </span><span class=\"S24C SBD5 S2\" id=\"t4j_184\">SARL </span><span class=\"S6A7E SBD5 S2\" id=\"t4k_184\">La Financi\u00e8re de Saint-Hubert </span><span class=\"S6A7F SBD5 S2\" id=\"t4l_184\">Mise en </span><span class=\"S6A80 SBD5 S2\" id=\"t4m_184\">\u00e9quivalence (ME) </span><span class=\"S6A81 SBD5 S2\" id=\"t4n_184\">55 </span><span class=\"S6A82 SBD5 S2\" id=\"t4o_184\">55 </span><span class=\"S6A83 SBD5 S2\" id=\"t4p_184\">FRANCE </span><span class=\"S6A84 SBD5 S2\" id=\"t4q_184\">SAS </span><span class=\"S6A85 SBD5 S2\" id=\"t4r_184\">La France du Nord au Sud </span><span class=\"S6A86 SBD5 S2\" id=\"t4s_184\">Globale (IG) </span><span class=\"S6A87 SBD5 S2\" id=\"t4t_184\">100 </span><span class=\"S6A88 SBD5 S2\" id=\"t4u_184\">100 </span><span class=\"S6A89 SBD5 S2\" id=\"t4v_184\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t4w_184\">SARL </span><span class=\"S6A8A SBD5 S2\" id=\"t4x_184\">maeva Gestion </span><span class=\"S6A8B SBD5 S2\" id=\"t4y_184\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t4z_184\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t50_184\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t51_184\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t52_184\">SAS </span><span class=\"S6A8F SBD5 S2\" id=\"t53_184\">maeva Holding SAS </span><span class=\"S6A90 SBD5 S2\" id=\"t54_184\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t55_184\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t56_184\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t57_184\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t58_184\">SAS </span><span class=\"S749 SBD5 S2\" id=\"t59_184\">Orion </span><span class=\"S6A94 SBD5 S2\" id=\"t5a_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A95 SBD5 S2\" id=\"t5b_184\">- </span><span class=\"S6A96 SBD5 S2\" id=\"t5c_184\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t5d_184\">FRANCE </span><span class=\"S1C07 SBD5 S2\" id=\"t5e_184\">SA </span><span class=\"S6A98 SBD5 S2\" id=\"t5f_184\">Orion Vacances SA </span><span class=\"S6A99 SBD5 S2\" id=\"t5g_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A9A SBD5 S2\" id=\"t5h_184\">- </span><span class=\"S6A9B SBD5 S2\" id=\"t5i_184\">100 </span><span class=\"S6A9C SBD5 S2\" id=\"t5j_184\">FRANCE </span><span class=\"S25E SBD5 S2\" id=\"t5k_184\">SAS </span><span class=\"S6A9D SBD5 S2\" id=\"t5l_184\">P&amp;V R\u00e9novation Tourisme </span><span class=\"S6A9E SBD5 S2\" id=\"t5m_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6A9F SBD5 S2\" id=\"t5n_184\">- </span><span class=\"S6AA0 SBD5 S2\" id=\"t5o_184\">100 </span><span class=\"S6AA1 SBD5 S2\" id=\"t5p_184\">FRANCE </span><span class=\"S6AA2 SBD5 S2\" id=\"t5q_184\">SARL </span><span class=\"S6AA3 SBD5 S2\" id=\"t5r_184\">P&amp;V Sales &amp; Marketing UK Limited </span><span class=\"S6AA4 SBD5 S2\" id=\"t5s_184\">Globale (IG) </span><span class=\"S6AA5 SBD5 S2\" id=\"t5t_184\">100 </span><span class=\"S6AA6 SBD5 S2\" id=\"t5u_184\">100 </span><span class=\"S6AA7 SBD5 S2\" id=\"t5v_184\">ROYAUME UNI </span><span class=\"SC18 SBD5 S2\" id=\"t5w_184\">SAS </span><span class=\"S6AA8 SBD5 S2\" id=\"t5x_184\">Pierre </span><span class=\"S6AA9 SBD5 S2\" id=\"t5y_184\">&amp; </span><span class=\"S6AAA SBD5 S2\" id=\"t5z_184\">Vacances Esterel D\u00e9veloppemet </span><span class=\"S6AAB SBD5 S2\" id=\"t60_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AAC SBD5 S2\" id=\"t61_184\">- </span><span class=\"S6AAD SBD5 S2\" id=\"t62_184\">100 </span><span class=\"S6AAE SBD5 S2\" id=\"t63_184\">FRANCE </span><span class=\"S6AAF SBD5 S2\" id=\"t64_184\">SARL </span><span class=\"S6AB0 SBD5 S2\" id=\"t65_184\">Pierre </span><span class=\"S6AB1 SBD5 S2\" id=\"t66_184\">&amp; </span><span class=\"S6AB2 SBD5 S2\" id=\"t67_184\">Vacances maeva Distribution Espana S.L. </span><span class=\"S6AB3 SBD5 S2\" id=\"t68_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AB4 SBD5 S2\" id=\"t69_184\">- </span><span class=\"S6AB5 SBD5 S2\" id=\"t6a_184\">100 </span><span class=\"S6AB6 SBD5 S2\" id=\"t6b_184\">ESPAGNE </span><span class=\"S6AB7 SBD5 S2\" id=\"t6c_184\">SARL </span><span class=\"S6AB8 SBD5 S2\" id=\"t6d_184\">Cimes et neige Immobilier </span><span class=\"S6AB9 SBD5 S2\" id=\"t6e_184\">Globale (IG) </span><span class=\"S6ABA SBD5 S2\" id=\"t6f_184\">100 </span><span class=\"S6ABB SBD5 S2\" id=\"t6g_184\">0 </span><span class=\"S6ABC SBD5 S2\" id=\"t6h_184\">FRANCE </span><span class=\"S3CE9 SBD5 S2\" id=\"t6i_184\">SAS </span><span class=\"S6ABD SBD5 S2\" id=\"t6j_184\">PV Distribution </span><span class=\"S6ABE SBD5 S2\" id=\"t6k_184\">Globale (IG) </span><span class=\"S6ABF SBD5 S2\" id=\"t6l_184\">100 </span><span class=\"S6AC0 SBD5 S2\" id=\"t6m_184\">100 </span><span class=\"S6AC1 SBD5 S2\" id=\"t6n_184\">FRANCE </span><span class=\"S46E SBD5 S2\" id=\"t6o_184\">SAS </span><span class=\"S6AC2 SBD5 S2\" id=\"t6p_184\">PV Exploitation France </span><span class=\"S6AC3 SBD5 S2\" id=\"t6q_184\">Globale (IG) </span><span class=\"S6AC4 SBD5 S2\" id=\"t6r_184\">100 </span><span class=\"S6AC5 SBD5 S2\" id=\"t6s_184\">100 </span><span class=\"S6AC6 SBD5 S2\" id=\"t6t_184\">FRANCE </span><span class=\"S57E4 SBD5 S2\" id=\"t6u_184\">SAS </span><span class=\"S6AC7 SBD5 S2\" id=\"t6v_184\">PV Holding </span><span class=\"S6AC8 SBD5 S2\" id=\"t6w_184\">Globale (IG) </span><span class=\"S6AC9 SBD5 S2\" id=\"t6x_184\">100 </span><span class=\"S6ACA SBD5 S2\" id=\"t6y_184\">100 </span><span class=\"S6ACB SBD5 S2\" id=\"t6z_184\">FRANCE </span><span class=\"S183B SBD5 S2\" id=\"t70_184\">SAS </span><span class=\"S6ACC SBD5 S2\" id=\"t71_184\">PV-CP Gestion Exploitation </span><span class=\"S6ACD SBD5 S2\" id=\"t72_184\">Globale (IG) </span><span class=\"S6ACE SBD5 S2\" id=\"t73_184\">100 </span><span class=\"S6ACF SBD5 S2\" id=\"t74_184\">100 </span><span class=\"S6AD0 SBD5 S2\" id=\"t75_184\">FRANCE </span><span class=\"S100A SBD5 S2\" id=\"t76_184\">SARL </span><span class=\"S6AD1 SBD5 S2\" id=\"t77_184\">La Cime de Thorens </span><span class=\"S6AD2 SBD5 S2\" id=\"t78_184\">Globale (IG) </span><span class=\"S6AD3 SBD5 S2\" id=\"t79_184\">100 </span><span class=\"S6AD4 SBD5 S2\" id=\"t7a_184\">0 </span><span class=\"S1F1A SBD5 S2\" id=\"t7b_184\">FRANCE </span><span class=\"S2A35 SBD5 S2\" id=\"t7c_184\">SAS </span><span class=\"S6AD5 SBD5 S2\" id=\"t7d_184\">SAS R\u00e9sidences MGM </span><span class=\"S6AD6 SBD5 S2\" id=\"t7e_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AD7 SBD5 S2\" id=\"t7f_184\">- </span><span class=\"S6AD8 SBD5 S2\" id=\"t7g_184\">100 </span><span class=\"S6AD9 SBD5 S2\" id=\"t7h_184\">FRANCE </span><span class=\"S53BB SBD5 S2\" id=\"t7i_184\">SARL </span><span class=\"S6ADA SBD5 S2\" id=\"t7j_184\">SGRT </span><span class=\"S36B7 SBD5 S2\" id=\"t7k_184\">Globale (IG) </span><span class=\"S6ADB SBD5 S2\" id=\"t7l_184\">100 </span><span class=\"S6ADC SBD5 S2\" id=\"t7m_184\">100 </span><span class=\"S4AB SBD5 S2\" id=\"t7n_184\">FRANCE </span><span class=\"S6ADD SBD5 S2\" id=\"t7o_184\">SNC </span><span class=\"S6ADE SBD5 S2\" id=\"t7p_184\">SNC Soci\u00e9t\u00e9 Hoteli\u00e8re de la Plage du Helleux </span><span class=\"S6ADF SBD5 S2\" id=\"t7q_184\">Globale (IG) </span><span class=\"S6AE0 SBD5 S2\" id=\"t7r_184\">100 </span><span class=\"S6AE1 SBD5 S2\" id=\"t7s_184\">100 </span><span class=\"S6AE2 SBD5 S2\" id=\"t7t_184\">FRANCE </span><span class=\"S1D9E SBD5 S2\" id=\"t7u_184\">SNC </span><span class=\"S6AE3 SBD5 S2\" id=\"t7v_184\">SNC Soci\u00e9t\u00e9 Hoteli\u00e8re de l'Anse \u00e0 la Barque </span><span class=\"S6AE4 SBD5 S2\" id=\"t7w_184\">Globale (IG) </span><span class=\"S6AE5 SBD5 S2\" id=\"t7x_184\">100 </span><span class=\"S6AE6 SBD5 S2\" id=\"t7y_184\">100 </span><span class=\"S6AE7 SBD5 S2\" id=\"t7z_184\">FRANCE </span><span class=\"S482 SBD5 S2\" id=\"t80_184\">SARL </span><span class=\"S6AE8 SBD5 S2\" id=\"t81_184\">Sociedad de Explotacion Turistica Orion S.L. </span><span class=\"S6AE9 SBD5 S2\" id=\"t82_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6AEA SBD5 S2\" id=\"t83_184\">- </span><span class=\"S6AEB SBD5 S2\" id=\"t84_184\">100 </span><span class=\"S6AEC SBD5 S2\" id=\"t85_184\">ESPAGNE </span><span class=\"S6AED SBD5 S2\" id=\"t86_184\">SARL </span><span class=\"S152E SBD5 S2\" id=\"t87_184\">Sociedad de Explotacion Turistica Pierre </span><span class=\"S6AEE SBD5 S2\" id=\"t88_184\">&amp; </span><span class=\"S1532 SBD5 S2\" id=\"t89_184\">Vacances </span><span class=\"S6AEF SBD5 S2\" id=\"t8a_184\">Espana </span><span class=\"S6AF0 SBD5 S2\" id=\"t8b_184\">S.L. </span><span class=\"S6AF1 SBD5 S2\" id=\"t8c_184\">Globale (IG) </span><span class=\"S6AF2 SBD5 S2\" id=\"t8d_184\">100 </span><span class=\"S6AF3 SBD5 S2\" id=\"t8e_184\">100 </span><span class=\"S6AF4 SBD5 S2\" id=\"t8f_184\">ESPAGNE </span><span class=\"S827 SBD5 S2\" id=\"t8g_184\">SAS </span><span class=\"S6AF5 SBD5 S2\" id=\"t8h_184\">Soci\u00e9t\u00e9 d'exploitation touristique Pierre </span><span class=\"S6AF6 SBD5 S2\" id=\"t8i_184\">&amp; </span><span class=\"S6AF7 SBD5 S2\" id=\"t8j_184\">Vacances </span><span class=\"S6AF8 SBD5 S2\" id=\"t8k_184\">Guadeloupe </span><span class=\"S6AF9 SBD5 S2\" id=\"t8l_184\">Globale (IG) </span><span class=\"S6AFA SBD5 S2\" id=\"t8m_184\">100 </span><span class=\"S6AFB SBD5 S2\" id=\"t8n_184\">100 </span><span class=\"S6AFC SBD5 S2\" id=\"t8o_184\">FRANCE </span><span class=\"S6AFD SBD5 S2\" id=\"t8p_184\">SAS </span><span class=\"S6AFE SBD5 S2\" id=\"t8q_184\">Soci\u00e9t\u00e9 d'exploitation touristique Pierre </span><span class=\"S6AFF SBD5 S2\" id=\"t8r_184\">&amp; </span><span class=\"S6B00 SBD5 S2\" id=\"t8s_184\">Vacances </span><span class=\"S6B01 SBD5 S2\" id=\"t8t_184\">Martinique </span><span class=\"S6B02 SBD5 S2\" id=\"t8u_184\">Globale (IG) </span><span class=\"S6B03 SBD5 S2\" id=\"t8v_184\">100 </span><span class=\"S6B04 SBD5 S2\" id=\"t8w_184\">100 </span><span class=\"S6B05 SBD5 S2\" id=\"t8x_184\">FRANCE </span><span class=\"S6B06 SBD5 S2\" id=\"t8y_184\">SNC </span><span class=\"S6B07 SBD5 S2\" id=\"t8z_184\">Soci\u00e9t\u00e9 d\u2019investissements de Cap Esterel -SICE </span><span class=\"S6B08 SBD5 S2\" id=\"t90_184\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B09 SBD5 S2\" id=\"t91_184\">- </span><span class=\"S6B0A SBD5 S2\" id=\"t92_184\">100 </span><span class=\"S6B0B SBD5 S2\" id=\"t93_184\">FRANCE </span><span class=\"S6B0C SBD5 S2\" id=\"t94_184\">SA </span><span class=\"S6B0D SBD5 S2\" id=\"t95_184\">Sogire </span><span class=\"S6B0E SBD5 S2\" id=\"t96_184\">Globale (IG) </span><span class=\"S6B0F SBD5 S2\" id=\"t97_184\">100 </span><span class=\"S6B10 SBD5 S2\" id=\"t98_184\">100 </span><span class=\"S6B11 SBD5 S2\" id=\"t99_184\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_185\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_185\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_185\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_185\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_185\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_185\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_185\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_185\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_185\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_185\">Pays </span><span class=\"S66F SBD3 S2\" id=\"th_185\">Adagio </span><span class=\"S6B12 SBD5 S2\" id=\"ti_185\">SARL </span><span class=\"S6B13 SBD5 S2\" id=\"tj_185\">Adagio Deutschland GmbH </span><span class=\"S6B14 SBD5 S2\" id=\"tk_185\">Mise en </span><span class=\"S6B15 SBD5 S2\" id=\"tl_185\">\u00e9quivalence (ME) </span><span class=\"S6B16 SBD5 S2\" id=\"tm_185\">50 </span><span class=\"S6B17 SBD5 S2\" id=\"tn_185\">50 </span><span class=\"S6B18 SBD5 S2\" id=\"to_185\">ALLEMAGNE </span><span class=\"S222 SBD5 S2\" id=\"tp_185\">SNC </span><span class=\"S6B19 SBD5 S2\" id=\"tq_185\">Adagio Formations &amp; Prestations de Services </span><span class=\"S6B1A SBD5 S2\" id=\"tr_185\">Mise en </span><span class=\"S6B1B SBD5 S2\" id=\"ts_185\">\u00e9quivalence (ME) </span><span class=\"S6B1C SBD5 S2\" id=\"tt_185\">50 </span><span class=\"S6B1D SBD5 S2\" id=\"tu_185\">50 </span><span class=\"S6B1E SBD5 S2\" id=\"tv_185\">FRANCE </span><span class=\"S6B1F SBD5 S2\" id=\"tw_185\">SARL </span><span class=\"S6B20 SBD5 S2\" id=\"tx_185\">Adagio Hotels UK Limited </span><span class=\"S6B21 SBD5 S2\" id=\"ty_185\">Mise en </span><span class=\"S6B22 SBD5 S2\" id=\"tz_185\">\u00e9quivalence (ME) </span><span class=\"S6B23 SBD5 S2\" id=\"t10_185\">50 </span><span class=\"S6B24 SBD5 S2\" id=\"t11_185\">50 </span><span class=\"S6B25 SBD5 S2\" id=\"t12_185\">ROYAUME UNI </span><span class=\"S1800 SBD5 S2\" id=\"t13_185\">SARL </span><span class=\"S6B26 SBD5 S2\" id=\"t14_185\">Adagio Italia SRL </span><span class=\"S6B27 SBD5 S2\" id=\"t15_185\">Mise en </span><span class=\"S6B28 SBD5 S2\" id=\"t16_185\">\u00e9quivalence (ME) </span><span class=\"S6B29 SBD5 S2\" id=\"t17_185\">50 </span><span class=\"S6B2A SBD5 S2\" id=\"t18_185\">50 </span><span class=\"S6B2B SBD5 S2\" id=\"t19_185\">ITALIE </span><span class=\"SFE2 SBD5 S2\" id=\"t1a_185\">SAS </span><span class=\"S6B2C SBD5 S2\" id=\"t1b_185\">Adagio SAS </span><span class=\"S6B2D SBD5 S2\" id=\"t1c_185\">Mise en </span><span class=\"S6B2E SBD5 S2\" id=\"t1d_185\">\u00e9quivalence (ME) </span><span class=\"S6B2F SBD5 S2\" id=\"t1e_185\">50 </span><span class=\"S6B30 SBD5 S2\" id=\"t1f_185\">50 </span><span class=\"S6B31 SBD5 S2\" id=\"t1g_185\">FRANCE </span><span class=\"S2035 SBD5 S2\" id=\"t1h_185\">SAS </span><span class=\"S6B32 SBD5 S2\" id=\"t1i_185\">City Holding </span><span class=\"S6B33 SBD5 S2\" id=\"t1j_185\">Globale (IG) </span><span class=\"S6B34 SBD5 S2\" id=\"t1k_185\">100 </span><span class=\"S6B35 SBD5 S2\" id=\"t1l_185\">100 </span><span class=\"S6B36 SBD5 S2\" id=\"t1m_185\">FRANCE </span><span class=\"S30E5 SBD5 S2\" id=\"t1n_185\">SARL </span><span class=\"S6B37 SBD5 S2\" id=\"t1o_185\">New City Aparthotels Betriebs GmbH </span><span class=\"S6B38 SBD5 S2\" id=\"t1p_185\">Mise en </span><span class=\"S6B39 SBD5 S2\" id=\"t1q_185\">\u00e9quivalence (ME) </span><span class=\"S6B3A SBD5 S2\" id=\"t1r_185\">50 </span><span class=\"S6B3B SBD5 S2\" id=\"t1s_185\">50 </span><span class=\"S6B3C SBD5 S2\" id=\"t1t_185\">AUTRICHE </span><span class=\"S6A47 SBD5 S2\" id=\"t1u_185\">SARL </span><span class=\"S6A48 SBD5 S2\" id=\"t1v_185\">New City Suisse SARL </span><span class=\"S6B3D SBD5 S2\" id=\"t1w_185\">Mise en </span><span class=\"S6B3E SBD5 S2\" id=\"t1x_185\">\u00e9quivalence (ME) </span><span class=\"S6B3F SBD5 S2\" id=\"t1y_185\">50 </span><span class=\"S6B40 SBD5 S2\" id=\"t1z_185\">50 </span><span class=\"S47D8 SBD5 S2\" id=\"t20_185\">SUISSE </span><span class=\"SF5E SBD5 S2\" id=\"t21_185\">SA </span><span class=\"S6B41 SBD5 S2\" id=\"t22_185\">PV Exploitation Belgique </span><span class=\"S6B42 SBD5 S2\" id=\"t23_185\">Globale (IG) </span><span class=\"S6B43 SBD5 S2\" id=\"t24_185\">100 </span><span class=\"S6B44 SBD5 S2\" id=\"t25_185\">100 </span><span class=\"S6B45 SBD5 S2\" id=\"t26_185\">BELGIQUE </span><span class=\"S2B7A SBD5 S2\" id=\"t27_185\">SAS </span><span class=\"S6B46 SBD5 S2\" id=\"t28_185\">PV-CP City </span><span class=\"S6B47 SBD5 S2\" id=\"t29_185\">Globale (IG) </span><span class=\"S4C40 SBD5 S2\" id=\"t2a_185\">100 </span><span class=\"S6B48 SBD5 S2\" id=\"t2b_185\">100 </span><span class=\"S6B49 SBD5 S2\" id=\"t2c_185\">FRANCE </span><span class=\"S27F8 SBD3 S2\" id=\"t2d_185\">Direction des Grands Projets et Senioriales </span><span class=\"S54E3 SBD5 S2\" id=\"t2e_185\">SNC </span><span class=\"S6B4A SBD5 S2\" id=\"t2f_185\">Ailette \u00c9quipements </span><span class=\"S6B4B SBD5 S2\" id=\"t2g_185\">Globale (IG) </span><span class=\"S6B4C SBD5 S2\" id=\"t2h_185\">100 </span><span class=\"S6B4D SBD5 S2\" id=\"t2i_185\">100 </span><span class=\"S6B4E SBD5 S2\" id=\"t2j_185\">FRANCE </span><span class=\"S1311 SBD5 S2\" id=\"t2k_185\">SNC </span><span class=\"S6B4F SBD5 S2\" id=\"t2l_185\">Aime La Plagne Am\u00e9nagement </span><span class=\"S6B50 SBD5 S2\" id=\"t2m_185\">Globale (IG) </span><span class=\"S6B51 SBD5 S2\" id=\"t2n_185\">100 </span><span class=\"S6B52 SBD5 S2\" id=\"t2o_185\">100 </span><span class=\"S6B53 SBD5 S2\" id=\"t2p_185\">FRANCE </span><span class=\"S1508 SBD5 S2\" id=\"t2q_185\">SNC </span><span class=\"S6A63 SBD5 S2\" id=\"t2r_185\">Aime La Plagne Loisirs </span><span class=\"S6A64 SBD5 S2\" id=\"t2s_185\">Globale (IG) </span><span class=\"S6A65 SBD5 S2\" id=\"t2t_185\">100 </span><span class=\"S6A66 SBD5 S2\" id=\"t2u_185\">100 </span><span class=\"S6A67 SBD5 S2\" id=\"t2v_185\">FRANCE </span><span class=\"S6A68 SBD5 S2\" id=\"t2w_185\">SNC </span><span class=\"S6A69 SBD5 S2\" id=\"t2x_185\">Avoriaz Crozats loisirs </span><span class=\"S6A6A SBD5 S2\" id=\"t2y_185\">Globale (IG) </span><span class=\"S6A6B SBD5 S2\" id=\"t2z_185\">100 </span><span class=\"S6A6C SBD5 S2\" id=\"t30_185\">100 </span><span class=\"S6A6D SBD5 S2\" id=\"t31_185\">FRANCE </span><span class=\"S4A3B SBD5 S2\" id=\"t32_185\">SNC </span><span class=\"S6A6E SBD5 S2\" id=\"t33_185\">Avoriaz Hermine Loisirs </span><span class=\"S6B54 SBD5 S2\" id=\"t34_185\">Globale (IG) </span><span class=\"S6B55 SBD5 S2\" id=\"t35_185\">100 </span><span class=\"S6A71 SBD5 S2\" id=\"t36_185\">100 </span><span class=\"S6A72 SBD5 S2\" id=\"t37_185\">FRANCE </span><span class=\"S1C01 SBD5 S2\" id=\"t38_185\">SNC </span><span class=\"S6B56 SBD5 S2\" id=\"t39_185\">Avoriaz T\u00e9l\u00e9ph\u00e9rique </span><span class=\"S6B57 SBD5 S2\" id=\"t3a_185\">Globale (IG) </span><span class=\"S6B58 SBD5 S2\" id=\"t3b_185\">100 </span><span class=\"S6B59 SBD5 S2\" id=\"t3c_185\">100 </span><span class=\"S6B5A SBD5 S2\" id=\"t3d_185\">FRANCE </span><span class=\"S6B5B SBD5 S2\" id=\"t3e_185\">Ltd liability </span><span class=\"S6B5C SBD5 S2\" id=\"t3f_185\">company </span><span class=\"S6B5D SBD5 S2\" id=\"t3g_185\">Beau Village Tourism Development Company Limited </span><span class=\"S6B5E SBD5 S2\" id=\"t3h_185\">Mise en </span><span class=\"S6B5F SBD5 S2\" id=\"t3i_185\">\u00e9quivalence (ME) </span><span class=\"S6B60 SBD5 S2\" id=\"t3j_185\">44 </span><span class=\"S6B61 SBD5 S2\" id=\"t3k_185\">44 </span><span class=\"S6B62 SBD5 S2\" id=\"t3l_185\">CHINE </span><span class=\"S2CED SBD5 S2\" id=\"t3m_185\">SNC </span><span class=\"S6B63 SBD5 S2\" id=\"t3n_185\">Belle Dune Clairiere </span><span class=\"S6B64 SBD5 S2\" id=\"t3o_185\">Globale (IG) </span><span class=\"S6B65 SBD5 S2\" id=\"t3p_185\">100 </span><span class=\"S6B66 SBD5 S2\" id=\"t3q_185\">100 </span><span class=\"S6B67 SBD5 S2\" id=\"t3r_185\">FRANCE </span><span class=\"SF16 SBD5 S2\" id=\"t3s_185\">SNC </span><span class=\"S6B68 SBD5 S2\" id=\"t3t_185\">Biarritz Loisirs </span><span class=\"S6B69 SBD5 S2\" id=\"t3u_185\">Globale (IG) </span><span class=\"S6B6A SBD5 S2\" id=\"t3v_185\">100 </span><span class=\"S6B6B SBD5 S2\" id=\"t3w_185\">100 </span><span class=\"S6B6C SBD5 S2\" id=\"t3x_185\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t3y_185\">SNC </span><span class=\"S6A8A SBD5 S2\" id=\"t3z_185\">Bois de la Mothe Chandenier Fonci\u00e8re </span><span class=\"S6A8B SBD5 S2\" id=\"t40_185\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t41_185\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t42_185\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t43_185\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t44_185\">SNC </span><span class=\"S6A8F SBD5 S2\" id=\"t45_185\">Bois des Harcholins Fonci\u00e8re </span><span class=\"S6A90 SBD5 S2\" id=\"t46_185\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t47_185\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t48_185\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t49_185\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t4a_185\">SNC </span><span class=\"S749 SBD5 S2\" id=\"t4b_185\">Bois Francs H\u00e9bergements </span><span class=\"S56C6 SBD5 S2\" id=\"t4c_185\">Globale (IG) </span><span class=\"S6B6D SBD5 S2\" id=\"t4d_185\">100 </span><span class=\"S6A96 SBD5 S2\" id=\"t4e_185\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t4f_185\">FRANCE </span><span class=\"S5519 SBD5 S2\" id=\"t4g_185\">SNC </span><span class=\"S6B6E SBD5 S2\" id=\"t4h_185\">Bois Francs R\u00e9novation II </span><span class=\"S6B6F SBD5 S2\" id=\"t4i_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B70 SBD5 S2\" id=\"t4j_185\">- </span><span class=\"S6B71 SBD5 S2\" id=\"t4k_185\">100 </span><span class=\"S6B72 SBD5 S2\" id=\"t4l_185\">FRANCE </span><span class=\"S2D08 SBD5 S2\" id=\"t4m_185\">SNC </span><span class=\"S6B73 SBD5 S2\" id=\"t4n_185\">Caen Meslin Loisirs </span><span class=\"S6B74 SBD5 S2\" id=\"t4o_185\">Mise en </span><span class=\"S6B75 SBD5 S2\" id=\"t4p_185\">\u00e9quivalence (ME) </span><span class=\"S6B76 SBD5 S2\" id=\"t4q_185\">40 </span><span class=\"S6B77 SBD5 S2\" id=\"t4r_185\">40 </span><span class=\"S6B78 SBD5 S2\" id=\"t4s_185\">FRANCE </span><span class=\"S2EB6 SBD5 S2\" id=\"t4t_185\">SNC </span><span class=\"S6B79 SBD5 S2\" id=\"t4u_185\">Chaumont H\u00e9bergements </span><span class=\"S6B7A SBD5 S2\" id=\"t4v_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B7B SBD5 S2\" id=\"t4w_185\">- </span><span class=\"S6B7C SBD5 S2\" id=\"t4x_185\">100 </span><span class=\"S6B7D SBD5 S2\" id=\"t4y_185\">FRANCE </span><span class=\"S5111 SBD5 S2\" id=\"t4z_185\">SNC </span><span class=\"S6B7E SBD5 S2\" id=\"t50_185\">Flaine Montsoleil Extension </span><span class=\"S6B7F SBD5 S2\" id=\"t51_185\">Globale (IG) </span><span class=\"S6B80 SBD5 S2\" id=\"t52_185\">100 </span><span class=\"S6B81 SBD5 S2\" id=\"t53_185\">100 </span><span class=\"S6B82 SBD5 S2\" id=\"t54_185\">FRANCE </span><span class=\"S5132 SBD5 S2\" id=\"t55_185\">SAS </span><span class=\"S6B83 SBD5 S2\" id=\"t56_185\">Fonci\u00e8re Presqu'\u00eele de La Touques </span><span class=\"S6B84 SBD5 S2\" id=\"t57_185\">Mise en </span><span class=\"S6B85 SBD5 S2\" id=\"t58_185\">\u00e9quivalence (ME) </span><span class=\"S6B86 SBD5 S2\" id=\"t59_185\">50 </span><span class=\"S6B87 SBD5 S2\" id=\"t5a_185\">50 </span><span class=\"S6B88 SBD5 S2\" id=\"t5b_185\">FRANCE </span><span class=\"S5065 SBD5 S2\" id=\"t5c_185\">SCCV </span><span class=\"S6B89 SBD5 S2\" id=\"t5d_185\">Immalliance Seniors le Pin </span><span class=\"S6B8A SBD5 S2\" id=\"t5e_185\">Globale (IG) </span><span class=\"S6B8B SBD5 S2\" id=\"t5f_185\">51 </span><span class=\"S6B8C SBD5 S2\" id=\"t5g_185\">51 </span><span class=\"S6B8D SBD5 S2\" id=\"t5h_185\">FRANCE </span><span class=\"S1A81 SBD5 S2\" id=\"t5i_185\">SNC </span><span class=\"S6B8E SBD5 S2\" id=\"t5j_185\">La Gare de Bois Roger </span><span class=\"S6B8F SBD5 S2\" id=\"t5k_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6B90 SBD5 S2\" id=\"t5l_185\">- </span><span class=\"S6B91 SBD5 S2\" id=\"t5m_185\">100 </span><span class=\"S6B92 SBD5 S2\" id=\"t5n_185\">FRANCE </span><span class=\"S1D88 SBD5 S2\" id=\"t5o_185\">SAS </span><span class=\"S6B93 SBD5 S2\" id=\"t5p_185\">LAB Senioriales </span><span class=\"S6B94 SBD5 S2\" id=\"t5q_185\">Globale (IG) </span><span class=\"S6B95 SBD5 S2\" id=\"t5r_185\">100 </span><span class=\"S6B96 SBD5 S2\" id=\"t5s_185\">100 </span><span class=\"S6B97 SBD5 S2\" id=\"t5t_185\">FRANCE </span><span class=\"S3697 SBD5 S2\" id=\"t5u_185\">SAS </span><span class=\"S6B98 SBD5 S2\" id=\"t5v_185\">Les Cordeliers </span><span class=\"S6B99 SBD5 S2\" id=\"t5w_185\">Mise en </span><span class=\"S5547 SBD5 S2\" id=\"t5x_185\">\u00e9quivalence (ME) </span><span class=\"S6B9A SBD5 S2\" id=\"t5y_185\">50 </span><span class=\"S6B9B SBD5 S2\" id=\"t5z_185\">50 </span><span class=\"S6B9C SBD5 S2\" id=\"t60_185\">FRANCE </span><span class=\"S6B9D SBD5 S2\" id=\"t61_185\">SCCV </span><span class=\"S6B9E SBD5 S2\" id=\"t62_185\">Senioriales Boulou </span><span class=\"S6B9F SBD5 S2\" id=\"t63_185\">Globale (IG) </span><span class=\"S6BA0 SBD5 S2\" id=\"t64_185\">100 </span><span class=\"S6BA1 SBD5 S2\" id=\"t65_185\">100 </span><span class=\"S6BA2 SBD5 S2\" id=\"t66_185\">FRANCE </span><span class=\"S6BA3 SBD5 S2\" id=\"t67_185\">SCCV </span><span class=\"S6BA4 SBD5 S2\" id=\"t68_185\">Senioriales d\u2019Izon </span><span class=\"S6BA5 SBD5 S2\" id=\"t69_185\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6BA6 SBD5 S2\" id=\"t6a_185\">- </span><span class=\"S6BA7 SBD5 S2\" id=\"t6b_185\">100 </span><span class=\"S6BA8 SBD5 S2\" id=\"t6c_185\">FRANCE </span><span class=\"S4483 SBD5 S2\" id=\"t6d_185\">SCCV </span><span class=\"S6BA9 SBD5 S2\" id=\"t6e_185\">Senioriales d'Angers </span><span class=\"S6BAA SBD5 S2\" id=\"t6f_185\">Mise en </span><span class=\"S6BAB SBD5 S2\" id=\"t6g_185\">\u00e9quivalence (ME) </span><span class=\"S6BAC SBD5 S2\" id=\"t6h_185\">50 </span><span class=\"S6BAD SBD5 S2\" id=\"t6i_185\">50 </span><span class=\"S6BAE SBD5 S2\" id=\"t6j_185\">FRANCE </span><span class=\"S3C82 SBD5 S2\" id=\"t6k_185\">SCCV </span><span class=\"S6BAF SBD5 S2\" id=\"t6l_185\">Senioriales de Bassens </span><span class=\"S6BB0 SBD5 S2\" id=\"t6m_185\">Globale (IG) </span><span class=\"S6BB1 SBD5 S2\" id=\"t6n_185\">100 </span><span class=\"S6BB2 SBD5 S2\" id=\"t6o_185\">100 </span><span class=\"S6BB3 SBD5 S2\" id=\"t6p_185\">FRANCE </span><span class=\"S6BB4 SBD5 S2\" id=\"t6q_185\">SNC </span><span class=\"S6BB5 SBD5 S2\" id=\"t6r_185\">Senioriales de Bordeaux Deschamps </span><span class=\"S6BB6 SBD5 S2\" id=\"t6s_185\">Globale (IG) </span><span class=\"S6BB7 SBD5 S2\" id=\"t6t_185\">60 </span><span class=\"S6BB8 SBD5 S2\" id=\"t6u_185\">60 </span><span class=\"S6BB9 SBD5 S2\" id=\"t6v_185\">FRANCE </span><span class=\"S6BBA SBD5 S2\" id=\"t6w_185\">SCCV </span><span class=\"S6BBB SBD5 S2\" id=\"t6x_185\">Senioriales de Bracieux </span><span class=\"S6BBC SBD5 S2\" id=\"t6y_185\">Globale (IG) </span><span class=\"S6BBD SBD5 S2\" id=\"t6z_185\">100 </span><span class=\"S6BBE SBD5 S2\" id=\"t70_185\">100 </span><span class=\"S6BBF SBD5 S2\" id=\"t71_185\">FRANCE </span><span class=\"S51A0 SBD5 S2\" id=\"t72_185\">SCCV </span><span class=\"S6BC0 SBD5 S2\" id=\"t73_185\">Senioriales de Cavillargues </span><span class=\"S6BC1 SBD5 S2\" id=\"t74_185\">Globale (IG) </span><span class=\"S6BC2 SBD5 S2\" id=\"t75_185\">100 </span><span class=\"S6BC3 SBD5 S2\" id=\"t76_185\">100 </span><span class=\"S6BC4 SBD5 S2\" id=\"t77_185\">FRANCE </span><span class=\"S6BC5 SBD5 S2\" id=\"t78_185\">SCCV </span><span class=\"S6BC6 SBD5 S2\" id=\"t79_185\">Senioriales de Cholet </span><span class=\"S6BC7 SBD5 S2\" id=\"t7a_185\">Mise en </span><span class=\"S6BC8 SBD5 S2\" id=\"t7b_185\">\u00e9quivalence (ME) </span><span class=\"S6BC9 SBD5 S2\" id=\"t7c_185\">50 </span><span class=\"S6BCA SBD5 S2\" id=\"t7d_185\">50 </span><span class=\"S6BCB SBD5 S2\" id=\"t7e_185\">FRANCE </span><span class=\"S6BCC SBD5 S2\" id=\"t7f_185\">SCCV </span><span class=\"S6BCD SBD5 S2\" id=\"t7g_185\">Senioriales de G\u00e9vez\u00e9 </span><span class=\"S6BCE SBD5 S2\" id=\"t7h_185\">Mise en </span><span class=\"S6BCF SBD5 S2\" id=\"t7i_185\">\u00e9quivalence (ME) </span><span class=\"S6BD0 SBD5 S2\" id=\"t7j_185\">50 </span><span class=\"S6BD1 SBD5 S2\" id=\"t7k_185\">50 </span><span class=\"S6BD2 SBD5 S2\" id=\"t7l_185\">FRANCE </span><span class=\"S6BD3 SBD5 S2\" id=\"t7m_185\">SCCV </span><span class=\"S6BD4 SBD5 S2\" id=\"t7n_185\">Senioriales de Gonfaron </span><span class=\"S6BD5 SBD5 S2\" id=\"t7o_185\">Globale (IG) </span><span class=\"S6BD6 SBD5 S2\" id=\"t7p_185\">100 </span><span class=\"S6BD7 SBD5 S2\" id=\"t7q_185\">100 </span><span class=\"S6BD8 SBD5 S2\" id=\"t7r_185\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_186\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_186\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_186\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_186\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_186\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_186\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_186\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_186\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_186\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_186\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_186\">SNC </span><span class=\"S69FE SBD5 S2\" id=\"ti_186\">Senioriales de Gujan Mestras </span><span class=\"S69FF SBD5 S2\" id=\"tj_186\">Globale (IG) </span><span class=\"S6BD9 SBD5 S2\" id=\"tk_186\">60 </span><span class=\"S6BDA SBD5 S2\" id=\"tl_186\">60 </span><span class=\"S6A02 SBD5 S2\" id=\"tm_186\">FRANCE </span><span class=\"S6A03 SBD5 S2\" id=\"tn_186\">SCCV </span><span class=\"S6A04 SBD5 S2\" id=\"to_186\">Senioriales de Jonqui\u00e8res </span><span class=\"S6A05 SBD5 S2\" id=\"tp_186\">Globale (IG) </span><span class=\"S6BDB SBD5 S2\" id=\"tq_186\">100 </span><span class=\"S6BDC SBD5 S2\" id=\"tr_186\">100 </span><span class=\"S6BDD SBD5 S2\" id=\"ts_186\">FRANCE </span><span class=\"S6BDE SBD5 S2\" id=\"tt_186\">SCCV </span><span class=\"S6BDF SBD5 S2\" id=\"tu_186\">Senioriales de Juvignac </span><span class=\"S6BE0 SBD5 S2\" id=\"tv_186\">Globale (IG) </span><span class=\"S6BE1 SBD5 S2\" id=\"tw_186\">100 </span><span class=\"S6BE2 SBD5 S2\" id=\"tx_186\">100 </span><span class=\"S6BE3 SBD5 S2\" id=\"ty_186\">FRANCE </span><span class=\"S1EAA SBD5 S2\" id=\"tz_186\">SCCV </span><span class=\"S6BE4 SBD5 S2\" id=\"t10_186\">Senioriales de la C\u00f4te d'Azur </span><span class=\"S6BE5 SBD5 S2\" id=\"t11_186\">Globale (IG) </span><span class=\"S6BE6 SBD5 S2\" id=\"t12_186\">100 </span><span class=\"S6BE7 SBD5 S2\" id=\"t13_186\">100 </span><span class=\"S6BE8 SBD5 S2\" id=\"t14_186\">FRANCE </span><span class=\"S4923 SBD5 S2\" id=\"t15_186\">SCCV </span><span class=\"S6BE9 SBD5 S2\" id=\"t16_186\">Senioriales de la Rochelle Laleu (ex la Rochelle la Pallice) </span><span class=\"S6BEA SBD5 S2\" id=\"t17_186\">Globale (IG) </span><span class=\"S6BEB SBD5 S2\" id=\"t18_186\">100 </span><span class=\"S6BEC SBD5 S2\" id=\"t19_186\">100 </span><span class=\"S6BED SBD5 S2\" id=\"t1a_186\">FRANCE </span><span class=\"S164E SBD5 S2\" id=\"t1b_186\">SNC </span><span class=\"S6BEE SBD5 S2\" id=\"t1c_186\">Les Senioriales de Marseille 7 </span><span class=\"S6BEF SBD5 S2\" id=\"t1d_186\">Globale (IG) </span><span class=\"S6BF0 SBD5 S2\" id=\"t1e_186\">100 </span><span class=\"S6BF1 SBD5 S2\" id=\"t1f_186\">100 </span><span class=\"S6BF2 SBD5 S2\" id=\"t1g_186\">FRANCE </span><span class=\"S6BF3 SBD5 S2\" id=\"t1h_186\">SCCV </span><span class=\"S6BF4 SBD5 S2\" id=\"t1i_186\">Senioriales de Monteux </span><span class=\"S6BF5 SBD5 S2\" id=\"t1j_186\">Mise en </span><span class=\"S6BF6 SBD5 S2\" id=\"t1k_186\">\u00e9quivalence (ME) </span><span class=\"S6BF7 SBD5 S2\" id=\"t1l_186\">50 </span><span class=\"S6BF8 SBD5 S2\" id=\"t1m_186\">50 </span><span class=\"S6BF9 SBD5 S2\" id=\"t1n_186\">FRANCE </span><span class=\"S5D03 SBD5 S2\" id=\"t1o_186\">SCCV </span><span class=\"S6BFA SBD5 S2\" id=\"t1p_186\">Senioriales de Nancy </span><span class=\"S6BFB SBD5 S2\" id=\"t1q_186\">Globale (IG) </span><span class=\"S6BFC SBD5 S2\" id=\"t1r_186\">100 </span><span class=\"S6BFD SBD5 S2\" id=\"t1s_186\">100 </span><span class=\"S6BFE SBD5 S2\" id=\"t1t_186\">FRANCE </span><span class=\"SFE2 SBD5 S2\" id=\"t1u_186\">SCCV </span><span class=\"S6B2C SBD5 S2\" id=\"t1v_186\">Senioriales de Pollestres </span><span class=\"S6BFF SBD5 S2\" id=\"t1w_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C00 SBD5 S2\" id=\"t1x_186\">- </span><span class=\"S6C01 SBD5 S2\" id=\"t1y_186\">100 </span><span class=\"S6B31 SBD5 S2\" id=\"t1z_186\">FRANCE </span><span class=\"S137C SBD5 S2\" id=\"t20_186\">SCCV </span><span class=\"S6C02 SBD5 S2\" id=\"t21_186\">Senioriales de Pourri\u00e8res </span><span class=\"S6C03 SBD5 S2\" id=\"t22_186\">Globale (IG) </span><span class=\"S6C04 SBD5 S2\" id=\"t23_186\">100 </span><span class=\"S6C05 SBD5 S2\" id=\"t24_186\">100 </span><span class=\"S6C06 SBD5 S2\" id=\"t25_186\">FRANCE </span><span class=\"S2896 SBD5 S2\" id=\"t26_186\">SCCV </span><span class=\"S6C07 SBD5 S2\" id=\"t27_186\">Senioriales de Rambouillet </span><span class=\"S6C08 SBD5 S2\" id=\"t28_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C09 SBD5 S2\" id=\"t29_186\">- </span><span class=\"S6C0A SBD5 S2\" id=\"t2a_186\">100 </span><span class=\"S6C0B SBD5 S2\" id=\"t2b_186\">FRANCE </span><span class=\"S30C1 SBD5 S2\" id=\"t2c_186\">SCCV </span><span class=\"S6C0C SBD5 S2\" id=\"t2d_186\">Senioriales de Soulac </span><span class=\"S6C0D SBD5 S2\" id=\"t2e_186\">Globale (IG) </span><span class=\"S6C0E SBD5 S2\" id=\"t2f_186\">100 </span><span class=\"S6C0F SBD5 S2\" id=\"t2g_186\">100 </span><span class=\"S6C10 SBD5 S2\" id=\"t2h_186\">FRANCE </span><span class=\"S125D SBD5 S2\" id=\"t2i_186\">SCCV </span><span class=\"S6C11 SBD5 S2\" id=\"t2j_186\">Senioriales de Soustons </span><span class=\"S6C12 SBD5 S2\" id=\"t2k_186\">Globale (IG) </span><span class=\"S6C13 SBD5 S2\" id=\"t2l_186\">100 </span><span class=\"S6C14 SBD5 S2\" id=\"t2m_186\">100 </span><span class=\"S6C15 SBD5 S2\" id=\"t2n_186\">FRANCE </span><span class=\"S27EE SBD5 S2\" id=\"t2o_186\">SNC </span><span class=\"S6C16 SBD5 S2\" id=\"t2p_186\">Senioriales de Valence </span><span class=\"S6C17 SBD5 S2\" id=\"t2q_186\">Globale (IG) </span><span class=\"S6C18 SBD5 S2\" id=\"t2r_186\">100 </span><span class=\"S6C19 SBD5 S2\" id=\"t2s_186\">100 </span><span class=\"S6C1A SBD5 S2\" id=\"t2t_186\">FRANCE </span><span class=\"S6C1B SBD5 S2\" id=\"t2u_186\">SCCV </span><span class=\"S6C1C SBD5 S2\" id=\"t2v_186\">Senioriales de Vias </span><span class=\"S6C1D SBD5 S2\" id=\"t2w_186\">Globale (IG) </span><span class=\"S6C1E SBD5 S2\" id=\"t2x_186\">100 </span><span class=\"S6C1F SBD5 S2\" id=\"t2y_186\">100 </span><span class=\"S6C20 SBD5 S2\" id=\"t2z_186\">FRANCE </span><span class=\"SBFF SBD5 S2\" id=\"t30_186\">SCCV </span><span class=\"S6C21 SBD5 S2\" id=\"t31_186\">Senioriales du Pornic </span><span class=\"S6C22 SBD5 S2\" id=\"t32_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C23 SBD5 S2\" id=\"t33_186\">- </span><span class=\"S6C24 SBD5 S2\" id=\"t34_186\">100 </span><span class=\"S6C25 SBD5 S2\" id=\"t35_186\">FRANCE </span><span class=\"S5D31 SBD5 S2\" id=\"t36_186\">SCCV </span><span class=\"S6C26 SBD5 S2\" id=\"t37_186\">Senioriales en ville de Cavaillon </span><span class=\"S6C27 SBD5 S2\" id=\"t38_186\">Globale (IG) </span><span class=\"S6C28 SBD5 S2\" id=\"t39_186\">100 </span><span class=\"S6C29 SBD5 S2\" id=\"t3a_186\">100 </span><span class=\"S6C2A SBD5 S2\" id=\"t3b_186\">FRANCE </span><span class=\"S1A08 SBD5 S2\" id=\"t3c_186\">SNC </span><span class=\"S6C2B SBD5 S2\" id=\"t3d_186\">Senioriales en Ville de Cesson-Sevign\u00e9 </span><span class=\"S6C2C SBD5 S2\" id=\"t3e_186\">Mise en </span><span class=\"S6C2D SBD5 S2\" id=\"t3f_186\">\u00e9quivalence (ME) </span><span class=\"S6C2E SBD5 S2\" id=\"t3g_186\">50 </span><span class=\"S6C2F SBD5 S2\" id=\"t3h_186\">50 </span><span class=\"S6C30 SBD5 S2\" id=\"t3i_186\">FRANCE </span><span class=\"S6C31 SBD5 S2\" id=\"t3j_186\">SCCV </span><span class=\"S6C32 SBD5 S2\" id=\"t3k_186\">Senioriales en Ville de Fontenay-aux-Roses </span><span class=\"S6C33 SBD5 S2\" id=\"t3l_186\">Mise en </span><span class=\"S6C34 SBD5 S2\" id=\"t3m_186\">\u00e9quivalence (ME) </span><span class=\"S6C35 SBD5 S2\" id=\"t3n_186\">50 </span><span class=\"S6C36 SBD5 S2\" id=\"t3o_186\">50 </span><span class=\"S6C37 SBD5 S2\" id=\"t3p_186\">FRANCE </span><span class=\"S1A1E SBD5 S2\" id=\"t3q_186\">SCCV </span><span class=\"S6C38 SBD5 S2\" id=\"t3r_186\">Senioriales en Ville de Mantes-la-Jolie </span><span class=\"S6C39 SBD5 S2\" id=\"t3s_186\">Globale (IG) </span><span class=\"S6C3A SBD5 S2\" id=\"t3t_186\">100 </span><span class=\"S6C3B SBD5 S2\" id=\"t3u_186\">100 </span><span class=\"S6C3C SBD5 S2\" id=\"t3v_186\">FRANCE </span><span class=\"S6A73 SBD5 S2\" id=\"t3w_186\">SCCV </span><span class=\"S6A74 SBD5 S2\" id=\"t3x_186\">Senioriales en Ville de Mordelles </span><span class=\"S6C3D SBD5 S2\" id=\"t3y_186\">Non int\u00e9gr\u00e9 (NI) </span><span class=\"S6C3E SBD5 S2\" id=\"t3z_186\">- </span><span class=\"S6A77 SBD5 S2\" id=\"t40_186\">100 </span><span class=\"S6A78 SBD5 S2\" id=\"t41_186\">FRANCE </span><span class=\"S269D SBD5 S2\" id=\"t42_186\">SCCV </span><span class=\"S6A79 SBD5 S2\" id=\"t43_186\">Senioriales en ville de Noisy-le-Grand </span><span class=\"S6C3F SBD5 S2\" id=\"t44_186\">Globale (IG) </span><span class=\"S6C40 SBD5 S2\" id=\"t45_186\">100 </span><span class=\"S6A7C SBD5 S2\" id=\"t46_186\">100 </span><span class=\"S6A7D SBD5 S2\" id=\"t47_186\">FRANCE </span><span class=\"S2CEC SBD5 S2\" id=\"t48_186\">SCCV </span><span class=\"S6C41 SBD5 S2\" id=\"t49_186\">Senioriales en ville de Pessac </span><span class=\"S6C42 SBD5 S2\" id=\"t4a_186\">Globale (IG) </span><span class=\"S6C43 SBD5 S2\" id=\"t4b_186\">100 </span><span class=\"S6C44 SBD5 S2\" id=\"t4c_186\">100 </span><span class=\"S6C45 SBD5 S2\" id=\"t4d_186\">FRANCE </span><span class=\"S6A84 SBD5 S2\" id=\"t4e_186\">SCCV </span><span class=\"S6A85 SBD5 S2\" id=\"t4f_186\">Senioriales en Ville de Saint-Ave </span><span class=\"S6C46 SBD5 S2\" id=\"t4g_186\">Mise en </span><span class=\"S6C47 SBD5 S2\" id=\"t4h_186\">\u00e9quivalence (ME) </span><span class=\"S6C48 SBD5 S2\" id=\"t4i_186\">50 </span><span class=\"S6C49 SBD5 S2\" id=\"t4j_186\">50 </span><span class=\"S6A89 SBD5 S2\" id=\"t4k_186\">FRANCE </span><span class=\"S868 SBD5 S2\" id=\"t4l_186\">SNC </span><span class=\"S6C4A SBD5 S2\" id=\"t4m_186\">Senioriales en ville de Sannois </span><span class=\"S6C4B SBD5 S2\" id=\"t4n_186\">Globale (IG) </span><span class=\"S6C4C SBD5 S2\" id=\"t4o_186\">100 </span><span class=\"S6C4D SBD5 S2\" id=\"t4p_186\">100 </span><span class=\"S6C4E SBD5 S2\" id=\"t4q_186\">FRANCE </span><span class=\"S39C0 SBD5 S2\" id=\"t4r_186\">SCCV </span><span class=\"S6C4F SBD5 S2\" id=\"t4s_186\">Senioriales en Ville de Schiltigheim </span><span class=\"S14F8 SBD5 S2\" id=\"t4t_186\">Mise en </span><span class=\"S6C50 SBD5 S2\" id=\"t4u_186\">\u00e9quivalence (ME) </span><span class=\"S6C51 SBD5 S2\" id=\"t4v_186\">50 </span><span class=\"S6C52 SBD5 S2\" id=\"t4w_186\">50 </span><span class=\"S6C53 SBD5 S2\" id=\"t4x_186\">FRANCE </span><span class=\"SE39 SBD5 S2\" id=\"t4y_186\">SNC </span><span class=\"S6C54 SBD5 S2\" id=\"t4z_186\">Senioriales en ville de St-Palais sur Mer </span><span class=\"S6C55 SBD5 S2\" id=\"t50_186\">Globale (IG) </span><span class=\"S6C56 SBD5 S2\" id=\"t51_186\">100 </span><span class=\"S6C57 SBD5 S2\" id=\"t52_186\">100 </span><span class=\"S6C58 SBD5 S2\" id=\"t53_186\">FRANCE </span><span class=\"S1833 SBD5 S2\" id=\"t54_186\">SCCV </span><span class=\"S6C59 SBD5 S2\" id=\"t55_186\">Senioriales en ville de St-Priest </span><span class=\"S6C5A SBD5 S2\" id=\"t56_186\">Globale (IG) </span><span class=\"S6C5B SBD5 S2\" id=\"t57_186\">100 </span><span class=\"S6C5C SBD5 S2\" id=\"t58_186\">100 </span><span class=\"S6C5D SBD5 S2\" id=\"t59_186\">FRANCE </span><span class=\"S1A5C SBD5 S2\" id=\"t5a_186\">SNC </span><span class=\"S6C5E SBD5 S2\" id=\"t5b_186\">Senioriales en Ville d'\u00c9merainville </span><span class=\"S6C5F SBD5 S2\" id=\"t5c_186\">Globale (IG) </span><span class=\"S6C60 SBD5 S2\" id=\"t5d_186\">100 </span><span class=\"S6C61 SBD5 S2\" id=\"t5e_186\">100 </span><span class=\"S6C62 SBD5 S2\" id=\"t5f_186\">FRANCE </span><span class=\"S48D8 SBD5 S2\" id=\"t5g_186\">SCCV </span><span class=\"S6C63 SBD5 S2\" id=\"t5h_186\">Senioriales en ville du Teich </span><span class=\"S6C64 SBD5 S2\" id=\"t5i_186\">Globale (IG) </span><span class=\"S6C65 SBD5 S2\" id=\"t5j_186\">100 </span><span class=\"S6C66 SBD5 S2\" id=\"t5k_186\">100 </span><span class=\"S6C67 SBD5 S2\" id=\"t5l_186\">FRANCE </span><span class=\"S2EB8 SBD5 S2\" id=\"t5m_186\">SCCV </span><span class=\"S6C68 SBD5 S2\" id=\"t5n_186\">Senioriales Ville de Castanet </span><span class=\"S6C69 SBD5 S2\" id=\"t5o_186\">Mise en </span><span class=\"S6C6A SBD5 S2\" id=\"t5p_186\">\u00e9quivalence (ME) </span><span class=\"S6C6B SBD5 S2\" id=\"t5q_186\">50 </span><span class=\"S6C6C SBD5 S2\" id=\"t5r_186\">50 </span><span class=\"S6C6D SBD5 S2\" id=\"t5s_186\">FRANCE </span><span class=\"S6C6E SBD5 S2\" id=\"t5t_186\">SCCV </span><span class=\"S6C6F SBD5 S2\" id=\"t5u_186\">Senioriales Ville de Luce </span><span class=\"S6C70 SBD5 S2\" id=\"t5v_186\">Globale (IG) </span><span class=\"S6C71 SBD5 S2\" id=\"t5w_186\">100 </span><span class=\"S6C72 SBD5 S2\" id=\"t5x_186\">100 </span><span class=\"S6C73 SBD5 S2\" id=\"t5y_186\">FRANCE </span><span class=\"S5534 SBD5 S2\" id=\"t5z_186\">SCCV </span><span class=\"S6C74 SBD5 S2\" id=\"t60_186\">Senioriales Ville de N\u00eemes </span><span class=\"S6C75 SBD5 S2\" id=\"t61_186\">Globale (IG) </span><span class=\"S6C76 SBD5 S2\" id=\"t62_186\">100 </span><span class=\"S6C77 SBD5 S2\" id=\"t63_186\">100 </span><span class=\"S6C78 SBD5 S2\" id=\"t64_186\">FRANCE </span><span class=\"S228B SBD5 S2\" id=\"t65_186\">SCCV </span><span class=\"S6C79 SBD5 S2\" id=\"t66_186\">Senioriales Ville de St-\u00c9tienne </span><span class=\"S6C7A SBD5 S2\" id=\"t67_186\">Globale (IG) </span><span class=\"S6C7B SBD5 S2\" id=\"t68_186\">100 </span><span class=\"S6C7C SBD5 S2\" id=\"t69_186\">100 </span><span class=\"S6C7D SBD5 S2\" id=\"t6a_186\">FRANCE </span><span class=\"S6C7E SBD5 S2\" id=\"t6b_186\">SCCV </span><span class=\"S6C7F SBD5 S2\" id=\"t6c_186\">Senioriales Ville de Tourcoing </span><span class=\"S6C80 SBD5 S2\" id=\"t6d_186\">Mise en </span><span class=\"S6C81 SBD5 S2\" id=\"t6e_186\">\u00e9quivalence (ME) </span><span class=\"S6C82 SBD5 S2\" id=\"t6f_186\">50 </span><span class=\"S6C83 SBD5 S2\" id=\"t6g_186\">50 </span><span class=\"S6C84 SBD5 S2\" id=\"t6h_186\">FRANCE </span><span class=\"S6C85 SBD5 S2\" id=\"t6i_186\">SCCV </span><span class=\"S6C86 SBD5 S2\" id=\"t6j_186\">Senioriales Ville Marseille St Loup </span><span class=\"S6C87 SBD5 S2\" id=\"t6k_186\">Globale (IG) </span><span class=\"S6C88 SBD5 S2\" id=\"t6l_186\">100 </span><span class=\"S6C89 SBD5 S2\" id=\"t6m_186\">100 </span><span class=\"S6C8A SBD5 S2\" id=\"t6n_186\">FRANCE </span><span class=\"S6B9D SBD5 S2\" id=\"t6o_186\">SNC </span><span class=\"S6B9E SBD5 S2\" id=\"t6p_186\">Les Villages Nature </span><span class=\"S6C8B SBD6 S2\" id=\"t6q_186\">\u00ae </span><span class=\"S6C8C SBD5 S2\" id=\"t6r_186\">de Val d'Europe </span><span class=\"S6B9F SBD5 S2\" id=\"t6s_186\">Globale (IG) </span><span class=\"S6C8D SBD5 S2\" id=\"t6t_186\">50 </span><span class=\"S6C8E SBD5 S2\" id=\"t6u_186\">50 </span><span class=\"S6BA2 SBD5 S2\" id=\"t6v_186\">FRANCE </span><span class=\"S18A0 SBD5 S2\" id=\"t6w_186\">SNC </span><span class=\"S6C8F SBD5 S2\" id=\"t6x_186\">Meribel Ravines Premium </span><span class=\"S6C90 SBD5 S2\" id=\"t6y_186\">Globale (IG) </span><span class=\"S6C91 SBD5 S2\" id=\"t6z_186\">100 </span><span class=\"S6C92 SBD5 S2\" id=\"t70_186\">100 </span><span class=\"S6C93 SBD5 S2\" id=\"t71_186\">FRANCE </span><span class=\"S369A SBD5 S2\" id=\"t72_186\">SNC </span><span class=\"S6C94 SBD5 S2\" id=\"t73_186\">Nature H\u00e9bergements I </span><span class=\"S6C95 SBD5 S2\" id=\"t74_186\">Globale (IG) </span><span class=\"S6C96 SBD5 S2\" id=\"t75_186\">100 </span><span class=\"S6C97 SBD5 S2\" id=\"t76_186\">37,5 </span><span class=\"S6C98 SBD5 S2\" id=\"t77_186\">FRANCE </span><span class=\"S30DA SBD5 S2\" id=\"t78_186\">SAS </span><span class=\"S6C99 SBD5 S2\" id=\"t79_186\">P &amp; V Senioriales Exploitation </span><span class=\"S6C9A SBD5 S2\" id=\"t7a_186\">Globale (IG) </span><span class=\"S6C9B SBD5 S2\" id=\"t7b_186\">100 </span><span class=\"S6C9C SBD5 S2\" id=\"t7c_186\">100 </span><span class=\"S6C9D SBD5 S2\" id=\"t7d_186\">FRANCE </span><span class=\"S18AC SBD5 S2\" id=\"t7e_186\">SAS </span><span class=\"S6C9E SBD5 S2\" id=\"t7f_186\">P&amp;V Conseil Immobilier </span><span class=\"S5ADE SBD5 S2\" id=\"t7g_186\">Globale (IG) </span><span class=\"S6C9F SBD5 S2\" id=\"t7h_186\">100 </span><span class=\"S6CA0 SBD5 S2\" id=\"t7i_186\">100 </span><span class=\"S6CA1 SBD5 S2\" id=\"t7j_186\">FRANCE </span><span class=\"S2851 SBD5 S2\" id=\"t7k_186\">SARL </span><span class=\"S6CA2 SBD5 S2\" id=\"t7l_186\">P&amp;V Courtage </span><span class=\"S6CA3 SBD5 S2\" id=\"t7m_186\">Globale (IG) </span><span class=\"S6CA4 SBD5 S2\" id=\"t7n_186\">100 </span><span class=\"S6CA5 SBD5 S2\" id=\"t7o_186\">100 </span><span class=\"S6CA6 SBD5 S2\" id=\"t7p_186\">FRANCE </span><span class=\"S6CA7 SBD5 S2\" id=\"t7q_186\">SARL </span><span class=\"S6CA8 SBD5 S2\" id=\"t7r_186\">P&amp;V Transactions </span><span class=\"S6CA9 SBD5 S2\" id=\"t7s_186\">Globale (IG) </span><span class=\"S6CAA SBD5 S2\" id=\"t7t_186\">100 </span><span class=\"S6CAB SBD5 S2\" id=\"t7u_186\">100 </span><span class=\"S6CAC SBD5 S2\" id=\"t7v_186\">FRANCE </span><span class=\"S6CAD SBD5 S2\" id=\"t7w_186\">SAS </span><span class=\"S6CAE SBD5 S2\" id=\"t7x_186\">Pierre </span><span class=\"S6CAF SBD5 S2\" id=\"t7y_186\">&amp; </span><span class=\"S6CB0 SBD5 S2\" id=\"t7z_186\">Vacances D\u00e9veloppement SAS </span><span class=\"S6CB1 SBD5 S2\" id=\"t80_186\">Globale (IG) </span><span class=\"S6CB2 SBD5 S2\" id=\"t81_186\">100 </span><span class=\"S6CB3 SBD5 S2\" id=\"t82_186\">100 </span><span class=\"S6CB4 SBD5 S2\" id=\"t83_186\">FRANCE </span><span class=\"S43D5 SBD5 S2\" id=\"t84_186\">SAS </span><span class=\"S6CB5 SBD5 S2\" id=\"t85_186\">Pierre </span><span class=\"S6CB6 SBD5 S2\" id=\"t86_186\">&amp; </span><span class=\"S6CB7 SBD5 S2\" id=\"t87_186\">Vacances Investissement </span><span class=\"S6CB8 SBD5 S2\" id=\"t88_186\">24 </span><span class=\"S6CB9 SBD5 S2\" id=\"t89_186\">Globale (IG) </span><span class=\"S6CBA SBD5 S2\" id=\"t8a_186\">100 </span><span class=\"S6CBB SBD5 S2\" id=\"t8b_186\">100 </span><span class=\"S6CBC SBD5 S2\" id=\"t8c_186\">FRANCE </span><span class=\"S6CBD SBD5 S2\" id=\"t8d_186\">SAS </span><span class=\"S6CBE SBD5 S2\" id=\"t8e_186\">Pierre </span><span class=\"S6CBF SBD5 S2\" id=\"t8f_186\">&amp; </span><span class=\"S6CC0 SBD5 S2\" id=\"t8g_186\">Vacances Senioriales Programmes Immobiliers </span><span class=\"S6CC1 SBD5 S2\" id=\"t8h_186\">Globale (IG) </span><span class=\"S6CC2 SBD5 S2\" id=\"t8i_186\">100 </span><span class=\"S6CC3 SBD5 S2\" id=\"t8j_186\">100 </span><span class=\"S6CC4 SBD5 S2\" id=\"t8k_186\">FRANCE </span><span class=\"S298F SBD5 S2\" id=\"t8l_186\">SNC </span><span class=\"S6CC5 SBD5 S2\" id=\"t8m_186\">Presqu'\u00eele de La Touques Loisirs </span><span class=\"S6CC6 SBD5 S2\" id=\"t8n_186\">Globale (IG) </span><span class=\"S6CC7 SBD5 S2\" id=\"t8o_186\">100 </span><span class=\"S6CC8 SBD5 S2\" id=\"t8p_186\">100 </span><span class=\"S6CC9 SBD5 S2\" id=\"t8q_186\">FRANCE </span><span class=\"S6B0C SBD5 S2\" id=\"t8r_186\">SAS </span><span class=\"S6B0D SBD5 S2\" id=\"t8s_186\">PV Senioriales Gestion Immobili\u00e8re </span><span class=\"S6B0E SBD5 S2\" id=\"t8t_186\">Globale (IG) </span><span class=\"S6B0F SBD5 S2\" id=\"t8u_186\">100 </span><span class=\"S6B10 SBD5 S2\" id=\"t8v_186\">100 </span><span class=\"S6B11 SBD5 S2\" id=\"t8w_186\">FRANCE </span><span class=\"S6CCA SBD5 S2\" id=\"t8x_186\">SAS </span><span class=\"S6CCB SBD5 S2\" id=\"t8y_186\">PV Senioriales Production </span><span class=\"S6CCC SBD5 S2\" id=\"t8z_186\">Globale (IG) </span><span class=\"S6CCD SBD5 S2\" id=\"t90_186\">100 </span><span class=\"S6CCE SBD5 S2\" id=\"t91_186\">100 </span><span class=\"S6CCF SBD5 S2\" id=\"t92_186\">FRANCE </span><span class=\"S69F4 SBD3 S2\" id=\"t7_187\">Forme </span><span class=\"S69F5 SBD3 S2\" id=\"t8_187\">juridique </span><span class=\"S69F6 SBD3 S2\" id=\"t9_187\">Soci\u00e9t\u00e9s </span><span class=\"S69F7 SBD3 S2\" id=\"ta_187\">M\u00e9thode de </span><span class=\"S69F8 SBD3 S2\" id=\"tb_187\">consolidation </span><span class=\"S69F9 S71F S2\" id=\"tc_187\">% d'int\u00e9r\u00eat </span><span class=\"S69FA S71F S2\" id=\"td_187\">Cl\u00f4ture </span><span class=\"S69FB S71F S2\" id=\"te_187\">% d'int\u00e9r\u00eat </span><span class=\"S69FC S71F S2\" id=\"tf_187\">Ouverture </span><span class=\"S69FD SBD3 S2\" id=\"tg_187\">Pays </span><span class=\"S66F SBD5 S2\" id=\"th_187\">SAS </span><span class=\"S69FE SBD5 S2\" id=\"ti_187\">PV Senioriales Promotion &amp; </span><span class=\"S6CD0 SBD5 S2\" id=\"tj_187\">Commercialisation </span><span class=\"S69FF SBD5 S2\" id=\"tk_187\">Globale (IG) </span><span class=\"S6A00 SBD5 S2\" id=\"tl_187\">100 </span><span class=\"S6A01 SBD5 S2\" id=\"tm_187\">100 </span><span class=\"S6A02 SBD5 S2\" id=\"tn_187\">FRANCE </span><span class=\"S6CD1 SBD5 S2\" id=\"to_187\">Ltd liability </span><span class=\"S6B12 SBD5 S2\" id=\"tp_187\">company </span><span class=\"S6B13 SBD5 S2\" id=\"tq_187\">PVCP China Company Limited </span><span class=\"S6CD2 SBD5 S2\" id=\"tr_187\">Globale (IG) </span><span class=\"S6CD3 SBD5 S2\" id=\"ts_187\">100 </span><span class=\"S6CD4 SBD5 S2\" id=\"tt_187\">100 </span><span class=\"S6CD5 SBD5 S2\" id=\"tu_187\">CHINE </span><span class=\"S17F6 SBD5 S2\" id=\"tv_187\">SARL </span><span class=\"S6A09 SBD5 S2\" id=\"tw_187\">PV-CP China Holding B.V. </span><span class=\"S6CD6 SBD5 S2\" id=\"tx_187\">Globale (IG) </span><span class=\"S6CD7 SBD5 S2\" id=\"ty_187\">100 </span><span class=\"S6CD8 SBD5 S2\" id=\"tz_187\">100 </span><span class=\"S4D3A SBD5 S2\" id=\"t10_187\">PAYS-BAS </span><span class=\"S18D5 SBD5 S2\" id=\"t11_187\">SAS </span><span class=\"S6A0E SBD5 S2\" id=\"t12_187\">PV-CP Immobilier Holding SAS </span><span class=\"S6A11 SBD5 S2\" id=\"t13_187\">Globale (IG) </span><span class=\"S6A12 SBD5 S2\" id=\"t14_187\">100 </span><span class=\"S6A13 SBD5 S2\" id=\"t15_187\">100 </span><span class=\"S6CD9 SBD5 S2\" id=\"t16_187\">FRANCE </span><span class=\"S5E70 SBD5 S2\" id=\"t17_187\">SCCV </span><span class=\"S6A15 SBD5 S2\" id=\"t18_187\">SCCV Les Senioriales de Fleury sur Orne </span><span class=\"S6CDA SBD5 S2\" id=\"t19_187\">Mise en </span><span class=\"S6CDB SBD5 S2\" id=\"t1a_187\">\u00e9quivalence (ME) </span><span class=\"S6CDC SBD5 S2\" id=\"t1b_187\">50 </span><span class=\"S6CDD SBD5 S2\" id=\"t1c_187\">50 </span><span class=\"S6CDE SBD5 S2\" id=\"t1d_187\">FRANCE </span><span class=\"S6A1C SBD5 S2\" id=\"t1e_187\">SCCV </span><span class=\"S6A20 SBD5 S2\" id=\"t1f_187\">SCCV Palaiseau RT </span><span class=\"S6CDF SBD5 S2\" id=\"t1g_187\">Mise en </span><span class=\"S6CE0 SBD5 S2\" id=\"t1h_187\">\u00e9quivalence (ME) </span><span class=\"S6CE1 SBD5 S2\" id=\"t1i_187\">50 </span><span class=\"S6CE2 SBD5 S2\" id=\"t1j_187\">50 </span><span class=\"S6CE3 SBD5 S2\" id=\"t1k_187\">FRANCE </span><span class=\"S14B9 SBD5 S2\" id=\"t1l_187\">SCCV </span><span class=\"S6CE4 SBD5 S2\" id=\"t1m_187\">SCCV Toulouse Ponts Jumeaux A1 </span><span class=\"S6CE5 SBD5 S2\" id=\"t1n_187\">Mise en </span><span class=\"S6CE6 SBD5 S2\" id=\"t1o_187\">\u00e9quivalence (ME) </span><span class=\"S6CE7 SBD5 S2\" id=\"t1p_187\">50 </span><span class=\"S6CE8 SBD5 S2\" id=\"t1q_187\">50 </span><span class=\"S6CE9 SBD5 S2\" id=\"t1r_187\">FRANCE </span><span class=\"SDD3 SBD5 S2\" id=\"t1s_187\">SCI </span><span class=\"S6CEA SBD5 S2\" id=\"t1t_187\">SCI Puget sur Argens </span><span class=\"S6CEB SBD5 S2\" id=\"t1u_187\">Mise en </span><span class=\"S6CEC SBD5 S2\" id=\"t1v_187\">\u00e9quivalence (ME) </span><span class=\"S6CED SBD5 S2\" id=\"t1w_187\">50 </span><span class=\"S6CEE SBD5 S2\" id=\"t1x_187\">- </span><span class=\"S6CEF SBD5 S2\" id=\"t1y_187\">FRANCE </span><span class=\"S5E93 SBD5 S2\" id=\"t1z_187\">SCCV </span><span class=\"S6CF0 SBD5 S2\" id=\"t20_187\">Senioriales Clermont Ferrand - Thibault Thevenot - RA </span><span class=\"S6CF1 SBD5 S2\" id=\"t21_187\">Mise en </span><span class=\"S6CF2 SBD5 S2\" id=\"t22_187\">\u00e9quivalence (ME) </span><span class=\"S6CF3 SBD5 S2\" id=\"t23_187\">50 </span><span class=\"S6CF4 SBD5 S2\" id=\"t24_187\">50 </span><span class=\"S6CF5 SBD5 S2\" id=\"t25_187\">FRANCE </span><span class=\"SF5E SBD5 S2\" id=\"t26_187\">SCCV </span><span class=\"S6B41 SBD5 S2\" id=\"t27_187\">Senioriales de Brest </span><span class=\"S6CF6 SBD5 S2\" id=\"t28_187\">Mise en </span><span class=\"S6CF7 SBD5 S2\" id=\"t29_187\">\u00e9quivalence (ME) </span><span class=\"S6CF8 SBD5 S2\" id=\"t2a_187\">50 </span><span class=\"S6CF9 SBD5 S2\" id=\"t2b_187\">50 </span><span class=\"S6CFA SBD5 S2\" id=\"t2c_187\">FRANCE </span><span class=\"S54DC SBD5 S2\" id=\"t2d_187\">SCCV </span><span class=\"S6CFB SBD5 S2\" id=\"t2e_187\">Senioriales de Gardanne </span><span class=\"S6CFC SBD5 S2\" id=\"t2f_187\">Mise en </span><span class=\"S6CFD SBD5 S2\" id=\"t2g_187\">\u00e9quivalence (ME) </span><span class=\"S6CFE SBD5 S2\" id=\"t2h_187\">50 </span><span class=\"S6CFF SBD5 S2\" id=\"t2i_187\">- </span><span class=\"S6D00 SBD5 S2\" id=\"t2j_187\">FRANCE </span><span class=\"S1390 SBD5 S2\" id=\"t2k_187\">SNC </span><span class=\"S6D01 SBD5 S2\" id=\"t2l_187\">Senioriales de Lorient </span><span class=\"S6D02 SBD5 S2\" id=\"t2m_187\">Mise en </span><span class=\"S6D03 SBD5 S2\" id=\"t2n_187\">\u00e9quivalence (ME) </span><span class=\"S6D04 SBD5 S2\" id=\"t2o_187\">50 </span><span class=\"S6D05 SBD5 S2\" id=\"t2p_187\">50 </span><span class=\"S6D06 SBD5 S2\" id=\"t2q_187\">FRANCE </span><span class=\"S6D07 SBD5 S2\" id=\"t2r_187\">SNC </span><span class=\"S6D08 SBD5 S2\" id=\"t2s_187\">Senioriales de Montbazon </span><span class=\"S6D09 SBD5 S2\" id=\"t2t_187\">Mise en </span><span class=\"S6D0A SBD5 S2\" id=\"t2u_187\">\u00e9quivalence (ME) </span><span class=\"S6D0B SBD5 S2\" id=\"t2v_187\">50 </span><span class=\"S6D0C SBD5 S2\" id=\"t2w_187\">50 </span><span class=\"S6D0D SBD5 S2\" id=\"t2x_187\">FRANCE </span><span class=\"S5D97 SBD5 S2\" id=\"t2y_187\">SCCV </span><span class=\"S6D0E SBD5 S2\" id=\"t2z_187\">Senioriales de Tours \u2013 Parc Grandmont </span><span class=\"S6D0F SBD5 S2\" id=\"t30_187\">Globale (IG) </span><span class=\"S6D10 SBD5 S2\" id=\"t31_187\">100 </span><span class=\"S6D11 SBD5 S2\" id=\"t32_187\">100 </span><span class=\"S6D12 SBD5 S2\" id=\"t33_187\">FRANCE </span><span class=\"S39AF SBD5 S2\" id=\"t34_187\">SNC </span><span class=\"S6D13 SBD5 S2\" id=\"t35_187\">Senioriales du Plessis-Tr\u00e9vise </span><span class=\"S6D14 SBD5 S2\" id=\"t36_187\">Globale (IG) </span><span class=\"S6D15 SBD5 S2\" id=\"t37_187\">100 </span><span class=\"S6D16 SBD5 S2\" id=\"t38_187\">100 </span><span class=\"S6D17 SBD5 S2\" id=\"t39_187\">FRANCE </span><span class=\"S4A46 SBD5 S2\" id=\"t3a_187\">SCCV </span><span class=\"S6D18 SBD5 S2\" id=\"t3b_187\">Senioriales du Tampon </span><span class=\"S6D19 SBD5 S2\" id=\"t3c_187\">Globale (IG) </span><span class=\"S6D1A SBD5 S2\" id=\"t3d_187\">100 </span><span class=\"S6D1B SBD5 S2\" id=\"t3e_187\">100 </span><span class=\"S6D1C SBD5 S2\" id=\"t3f_187\">FRANCE </span><span class=\"S6D1D SBD5 S2\" id=\"t3g_187\">SNC </span><span class=\"S6D1E SBD5 S2\" id=\"t3h_187\">Senioriales le Mans </span><span class=\"S6D1F SBD5 S2\" id=\"t3i_187\">Mise en </span><span class=\"S6D20 SBD5 S2\" id=\"t3j_187\">\u00e9quivalence (ME) </span><span class=\"S6D21 SBD5 S2\" id=\"t3k_187\">50 </span><span class=\"S6D22 SBD5 S2\" id=\"t3l_187\">50 </span><span class=\"S6D23 SBD5 S2\" id=\"t3m_187\">FRANCE </span><span class=\"SF16 SBD5 S2\" id=\"t3n_187\">SCCV </span><span class=\"S6B68 SBD5 S2\" id=\"t3o_187\">Senioriales NG AGDE </span><span class=\"S6D24 SBD5 S2\" id=\"t3p_187\">Mise en </span><span class=\"S6D25 SBD5 S2\" id=\"t3q_187\">\u00e9quivalence (ME) </span><span class=\"S6D26 SBD5 S2\" id=\"t3r_187\">50 </span><span class=\"S6D27 SBD5 S2\" id=\"t3s_187\">50 </span><span class=\"S6B6C SBD5 S2\" id=\"t3t_187\">FRANCE </span><span class=\"S39BC SBD5 S2\" id=\"t3u_187\">SNC </span><span class=\"S6A8A SBD5 S2\" id=\"t3v_187\">SNC Bois du Jariel </span><span class=\"S6A8B SBD5 S2\" id=\"t3w_187\">Globale (IG) </span><span class=\"S6A8C SBD5 S2\" id=\"t3x_187\">100 </span><span class=\"S6A8D SBD5 S2\" id=\"t3y_187\">100 </span><span class=\"S6A8E SBD5 S2\" id=\"t3z_187\">FRANCE </span><span class=\"S1399 SBD5 S2\" id=\"t40_187\">SNC </span><span class=\"S6A8F SBD5 S2\" id=\"t41_187\">SNC L'\u00c9pinette </span><span class=\"S6A90 SBD5 S2\" id=\"t42_187\">Globale (IG) </span><span class=\"S6A91 SBD5 S2\" id=\"t43_187\">100 </span><span class=\"S6A92 SBD5 S2\" id=\"t44_187\">100 </span><span class=\"S6A93 SBD5 S2\" id=\"t45_187\">FRANCE </span><span class=\"S56C3 SBD5 S2\" id=\"t46_187\">SNC </span><span class=\"S749 SBD5 S2\" id=\"t47_187\">Sud-Ouest Cottages </span><span class=\"S56C6 SBD5 S2\" id=\"t48_187\">Globale (IG) </span><span class=\"S6B6D SBD5 S2\" id=\"t49_187\">100 </span><span class=\"S6A96 SBD5 S2\" id=\"t4a_187\">100 </span><span class=\"S6A97 SBD5 S2\" id=\"t4b_187\">FRANCE </span><span class=\"S5519 SBD5 S2\" id=\"t4c_187\">SNC </span><span class=\"S6B6E SBD5 S2\" id=\"t4d_187\">Sud-Ouest \u00c9quipements </span><span class=\"S6D28 SBD5 S2\" id=\"t4e_187\">Globale (IG) </span><span class=\"S6D29 SBD5 S2\" id=\"t4f_187\">100 </span><span class=\"S6B71 SBD5 S2\" id=\"t4g_187\">100 </span><span class=\"S6B72 SBD5 S2\" id=\"t4h_187\">FRANCE </span><span class=\"S6D2A SBD5 S2\" id=\"t4i_187\">SNC </span><span class=\"S6D2B SBD5 S2\" id=\"t4j_187\">Villages Nature </span><span class=\"S6D2C SBD6 S2\" id=\"t4k_187\">\u00ae </span><span class=\"S6D2D SBD5 S2\" id=\"t4l_187\">\u00c9quipements I </span><span class=\"S6D2E SBD5 S2\" id=\"t4m_187\">Globale (IG) </span><span class=\"S6D2F SBD5 S2\" id=\"t4n_187\">100 </span><span class=\"S6D30 SBD5 S2\" id=\"t4o_187\">50 </span><span class=\"S6D31 SBD5 S2\" id=\"t4p_187\">FRANCE </span><span class=\"S17CF SBD5 S2\" id=\"t4q_187\">SNC </span><span class=\"S6D32 SBD5 S2\" id=\"t4r_187\">Villages Nature </span><span class=\"S6D33 SBD6 S2\" id=\"t4s_187\">\u00ae </span><span class=\"S6D34 SBD5 S2\" id=\"t4t_187\">\u00c9quipements II </span><span class=\"S6D35 SBD5 S2\" id=\"t4u_187\">Globale (IG) </span><span class=\"S6D36 SBD5 S2\" id=\"t4v_187\">100 </span><span class=\"S6D37 SBD5 S2\" id=\"t4w_187\">50 </span><span class=\"S6D38 SBD5 S2\" id=\"t4x_187\">FRANCE </span><span class=\"SC18 SBD5 S2\" id=\"t4y_187\">SNC </span><span class=\"S6AA8 SBD5 S2\" id=\"t4z_187\">Villages Nature </span><span class=\"S6D39 SBD6 S2\" id=\"t50_187\">\u00ae </span><span class=\"S6D3A SBD5 S2\" id=\"t51_187\">H\u00e9bergements I </span><span class=\"S6D3B SBD5 S2\" id=\"t52_187\">Globale (IG) </span><span class=\"S6D3C SBD5 S2\" id=\"t53_187\">100 </span><span class=\"S6D3D SBD5 S2\" id=\"t54_187\">50 </span><span class=\"S6AAE SBD5 S2\" id=\"t55_187\">FRANCE </span><span class=\"S6AAF SBD5 S2\" id=\"t56_187\">SNC </span><span class=\"S6AB0 SBD5 S2\" id=\"t57_187\">Villages Nature </span><span class=\"S6D3E SBD6 S2\" id=\"t58_187\">\u00ae </span><span class=\"S6D3F SBD5 S2\" id=\"t59_187\">H\u00e9bergements II </span><span class=\"S6D40 SBD5 S2\" id=\"t5a_187\">Globale (IG) </span><span class=\"S6D41 SBD5 S2\" id=\"t5b_187\">100 </span><span class=\"S6D42 SBD5 S2\" id=\"t5c_187\">50 </span><span class=\"S6D43 SBD5 S2\" id=\"t5d_187\">FRANCE </span><span class=\"S6AB7 SBD5 S2\" id=\"t5e_187\">SARL </span><span class=\"S6AB8 SBD5 S2\" id=\"t5f_187\">Villages Nature </span><span class=\"S6D44 SBD6 S2\" id=\"t5g_187\">\u00ae </span><span class=\"S6D45 SBD5 S2\" id=\"t5h_187\">Management </span><span class=\"S6AB9 SBD5 S2\" id=\"t5i_187\">Globale (IG) </span><span class=\"S6D46 SBD5 S2\" id=\"t5j_187\">50 </span><span class=\"S6D47 SBD5 S2\" id=\"t5k_187\">50 </span><span class=\"S6ABC SBD5 S2\" id=\"t5l_187\">FRANCE </span><span class=\"S7341 S625B S2\" id=\"t7_196\">Titres mis en \u00e9quivalence </span><span class=\"S7342 S625C S2\" id=\"t8_196\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_196\">10 </span><span class=\"S7344 S2D2 S2DE S2\" id=\"ta_196\">En application de la norme IFRS </span><span class=\"S7345 S2D2 S2DE S2\" id=\"tb_196\">11, les r\u00e9sultats, les actifs et les </span><span class=\"S7346 S2D2 S2DE S2\" id=\"tc_196\">passifs des participations dans des entreprises associ\u00e9es ou des </span><span class=\"S7347 S2D2 S2DE S2\" id=\"td_196\">co-entreprises sont int\u00e9gr\u00e9s dans les comptes consolid\u00e9s du </span><span class=\"S5BF S2D2 S2DE S2\" id=\"te_196\">Groupe selon la m\u00e9thode de la mise en \u00e9quivalence. </span><span class=\"S7348 S2D2 S2DE S2\" id=\"tf_196\">Sur le p\u00f4le Senioriales, les co-entreprises consolid\u00e9es selon la </span><span class=\"S7349 S2D2 S2DE S2\" id=\"tg_196\">m\u00e9thode de la mise en \u00e9quivalence n\u2019entrent pas dans le p\u00e9rim\u00e8tre </span><span class=\"S72F7 S2D2 S2DE S2\" id=\"th_196\">en cours de cession. </span><span class=\"S734A SBD4 S2\" id=\"ti_196\">(en milliers d\u2019euros) </span><span class=\"S734B S71F S2\" id=\"tj_196\">30/09/2023 </span><span class=\"S734C SBD3 S2\" id=\"tk_196\">30/09/2022 </span><span class=\"S6BF3 SBD5 S2\" id=\"tl_196\">Villages Nature </span><span class=\"S734D SBD6 S2\" id=\"tm_196\">\u00ae </span><span class=\"S734E SBD5 S2\" id=\"tn_196\">Immobilier </span><span class=\"S734F SBD5 S2\" id=\"to_196\">- </span><span class=\"S7350 SBD5 S2\" id=\"tp_196\">1 </span><span class=\"S7351 SBD5 S2\" id=\"tq_196\">378 </span><span class=\"S2363 SBD5 S2\" id=\"tr_196\">Adagio </span><span class=\"S7352 SBD5 S2\" id=\"ts_196\">11 </span><span class=\"S7353 SBD5 S2\" id=\"tt_196\">793 </span><span class=\"S7354 SBD5 S2\" id=\"tu_196\">3 </span><span class=\"S7355 SBD5 S2\" id=\"tv_196\">309 </span><span class=\"S49E7 SBD5 S2\" id=\"tw_196\">Senioriales </span><span class=\"S7356 SBD5 S2\" id=\"tx_196\">2 </span><span class=\"S49F0 SBD5 S2\" id=\"ty_196\">436 </span><span class=\"S7357 SBD5 S2\" id=\"tz_196\">2 </span><span class=\"S7358 SBD5 S2\" id=\"t10_196\">116 </span><span class=\"SE86 SBD5 S2\" id=\"t11_196\">Autres coentreprises </span><span class=\"S7359 SBD5 S2\" id=\"t12_196\">1 </span><span class=\"S735A SBD5 S2\" id=\"t13_196\">109 </span><span class=\"S735B SBD5 S2\" id=\"t14_196\">227 </span><span class=\"S30C1 S71F S2\" id=\"t15_196\">VALEUR NETTE DES TITRES MIS EN \u00c9QUIVALENCE </span><span class=\"S735C S71F S2\" id=\"t16_196\">15 </span><span class=\"S735D S71F S2\" id=\"t17_196\">338 </span><span class=\"S735E S71F S2\" id=\"t18_196\">7 </span><span class=\"S735F S71F S2\" id=\"t19_196\">030 </span><span class=\"S7360 S2D2 S2DE S2\" id=\"t1a_196\">Certaines co-entreprises pr\u00e9sentent une valeur de titres n\u00e9gative. Il </span><span class=\"S7361 S2D2 S2DE S2\" id=\"t1b_196\">s\u2019agit principalement de Beau Village et PVCP China (-1 </span><span class=\"S7362 S2D2 S2DE S2\" id=\"t1c_196\">742 </span><span class=\"S7363 S2D2 S2DE S2\" id=\"t1d_196\">milliers </span><span class=\"S3CC0 S2D2 S2DE S2\" id=\"t1e_196\">d\u2019euros), </span><span class=\"S7364 S2D2 S2DE S2\" id=\"t1f_196\">SAS Fonci\u00e8re Presqu'\u00eele de la Touques (- </span><span class=\"S7365 S2D2 S2DE S2\" id=\"t1g_196\">864 </span><span class=\"S7366 S2D2 S2DE S2\" id=\"t1h_196\">milliers </span><span class=\"S7367 S2D2 S2DE S2\" id=\"t1i_196\">d\u2019euros) et la Financi\u00e8re de Saint Hubert Sarl (- </span><span class=\"S7368 S2D2 S2DE S2\" id=\"t1j_196\">706 </span><span class=\"S7369 S2D2 S2DE S2\" id=\"t1k_196\">milliers d\u2019euros). </span><span class=\"S736A S2D2 S2DE S2\" id=\"t1l_196\">La liste compl\u00e8te des soci\u00e9t\u00e9s consolid\u00e9es par mise en \u00e9quivalence </span><span class=\"S2F26 S2D2 S2DE S2\" id=\"t1m_196\">au 30 </span><span class=\"S736B S2D2 S2DE S2\" id=\"t1n_196\">septembre 2023 est pr\u00e9sent\u00e9e en note </span><span class=\"S736C S2D2 S2DE S2\" id=\"t1o_196\">3. </span><span class=\"S7763 S2D2 S2DE S2\" id=\"t4a_203\">La provision pour titres n\u00e9gatifs s\u2019\u00e9l\u00e8ve \u00e0 4 </span><span class=\"S7764 S2D2 S2DE S2\" id=\"t4b_203\">394 </span><span class=\"S7765 S2D2 S2DE S2\" id=\"t4c_203\">milliers d\u2019euros au </span><span class=\"S529F S2D2 S2DE S2\" id=\"t4d_203\">30 </span><span class=\"S7766 S2D2 S2DE S2\" id=\"t4e_203\">septembre 2023. La variation de - </span><span class=\"S7767 S2D2 S2DE S2\" id=\"t4f_203\">78 </span><span class=\"S7768 S2D2 S2DE S2\" id=\"t4g_203\">390 </span><span class=\"S7769 S2D2 S2DE S2\" id=\"t4h_203\">milliers d\u2019euros porte </span><span class=\"S776A S2D2 S2DE S2\" id=\"t4i_203\">essentiellement sur la reprise des provisions des titres des soci\u00e9t\u00e9s </span><span class=\"S776B S2D2 S2DE S2\" id=\"t4j_203\">Villages Nature </span><span class=\"S776C S2D5 S2DE S2\" id=\"t4k_203\">\u00ae </span><span class=\"S776D S2D2 S2DE S2\" id=\"t4l_203\">qui, suite aux op\u00e9rations du 13 </span><span class=\"S776E S2D2 S2DE S2\" id=\"t4m_203\">d\u00e9cembre 2022, </span><span class=\"S8AA S2D2 S2DE S2\" id=\"t4n_203\">sont int\u00e9gr\u00e9es \u00e0 100 </span><span class=\"S776F S2D2 S2DE S2\" id=\"t4o_203\">% dans le Groupe. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30113": {
   "value": "<span class=\"S1F4E S2D2 S2DE S2\" id=\"t2d_172\">Sont consolid\u00e9s </span><span class=\"S62A2 S2D2 S2DE S2\" id=\"t2e_172\">: </span><span class=\"S62A8 S2D2 S2DE S2\" id=\"t2k_172\">par mise en \u00e9quivalence, les coentreprises (soci\u00e9t\u00e9s exploit\u00e9es en </span><span class=\"S62A9 S2DB S2DE S2\" id=\"t2l_172\">E </span><span class=\"S62AA S2D2 S2DE S2\" id=\"t2m_172\">commun dans le cadre d\u2019un contr\u00f4le conjoint), ainsi que les titres </span><span class=\"S62AB S2D2 S2DE S2\" id=\"t2n_172\">des soci\u00e9t\u00e9s dans lesquelles le Groupe exerce directement ou </span><span class=\"S62AC S2D2 S2DE S2\" id=\"t2o_172\">indirectement une influence notable sans toutefois exercer le </span><span class=\"S62AD S2D2 S2DE S2\" id=\"t2p_172\">contr\u00f4le. Cette influence est pr\u00e9sum\u00e9e lorsque le Groupe d\u00e9tient </span><span class=\"S62AE S2D2 S2DE S2\" id=\"t2q_172\">plus de 20 </span><span class=\"S62AF S2D2 S2DE S2\" id=\"t2r_172\">% des droits de vote. </span><span class=\"S62B0 S2D2 S2DE S2\" id=\"t2s_172\">La m\u00e9thode de la mise en \u00e9quivalence pr\u00e9voit que la participation </span><span class=\"S62B1 S2D2 S2DE S2\" id=\"t2t_172\">dans une entreprise associ\u00e9e ou une coentreprise soit initialement </span><span class=\"S62B2 S2D2 S2DE S2\" id=\"t2u_172\">comptabilis\u00e9e au co\u00fbt d\u2019acquisition, puis ajust\u00e9e ult\u00e9rieurement de </span><span class=\"S62B3 S2D2 S2DE S2\" id=\"t2v_172\">la part du groupe dans le r\u00e9sultat et les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S62B4 S2D2 S2DE S2\" id=\"t2w_172\">global de l\u2019entreprise associ\u00e9e ou de la coentreprise. </span><span class=\"S62B5 S2D2 S2DE S2\" id=\"t2x_172\">Les quotes-parts de r\u00e9sultat net de ces entit\u00e9s sont int\u00e9gr\u00e9es dans </span><span class=\"S62B6 S2D2 S2DE S2\" id=\"t2y_172\">le compte de r\u00e9sultat consolid\u00e9 du Groupe, sur une ligne sp\u00e9cifique </span><span class=\"S62B7 S2D2 S2DE S2\" id=\"t2z_172\">intitul\u00e9e \u00ab </span><span class=\"S62B8 S2D2 S2DE S2\" id=\"t30_172\">Quote-part dans les r\u00e9sultats des soci\u00e9t\u00e9s mises en </span><span class=\"S91E S2D2 S2DE S2\" id=\"t31_172\">\u00e9quivalence </span><span class=\"S62B9 S2D2 S2DE S2\" id=\"t32_172\">\u00bb. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30153": {
   "value": "<span class=\"S62BE S2D8 S2\" id=\"t38_172\">1.7 \u2013 M\u00e9thodes de conversion </span><span class=\"S62BF S62F5 S2\" id=\"t39_172\">Conversion des transactions libell\u00e9es en devises </span><span class=\"S62C0 S2D2 S2DE S2\" id=\"t3a_172\">La monnaie fonctionnelle d\u2019une soci\u00e9t\u00e9 est la monnaie de </span><span class=\"S62C1 S2D2 S2DE S2\" id=\"t3b_172\">l\u2019environnement \u00e9conomique principal dans lequel op\u00e8re la Soci\u00e9t\u00e9. </span><span class=\"S62C2 S2D2 S2DE S2\" id=\"t3c_172\">Les transactions r\u00e9alis\u00e9es dans une devise autre que la monnaie </span><span class=\"S62C3 S2D2 S2DE S2\" id=\"t3d_172\">fonctionnelle sont converties au cours de change en vigueur au </span><span class=\"S62C4 S2D2 S2DE S2\" id=\"t3e_172\">moment de la transaction. \u00c0 la cl\u00f4ture, les cr\u00e9ances et les dettes </span><span class=\"S62C5 S2D2 S2DE S2\" id=\"t3f_172\">correspondantes sont converties dans la monnaie fonctionnelle au </span><span class=\"S62C6 S2D2 S2DE S2\" id=\"t3g_172\">taux de change en vigueur \u00e0 la date de cl\u00f4ture. Les diff\u00e9rences de </span><span class=\"S10E2 S2D2 S2DE S2\" id=\"t3h_172\">change qui en r\u00e9sultent sont comptabilis\u00e9es en r\u00e9sultat. </span><span class=\"S62C7 S62F5 S2\" id=\"t3i_172\">Conversion des \u00e9tats financiers \u00e9tablis </span><span class=\"S62C8 S62F5 S2\" id=\"t3j_172\">en </span><span class=\"S62C9 S62F5 S2\" id=\"t3k_172\">devises </span><span class=\"S62CA S62F5 S2\" id=\"t3l_172\">\u00e9trang\u00e8res </span><span class=\"S62CB S2D2 S2DE S2\" id=\"t3m_172\">Le bilan des soci\u00e9t\u00e9s dont la monnaie fonctionnelle n\u2019est pas l\u2019euro </span><span class=\"S62CC S2D2 S2DE S2\" id=\"t3n_172\">est converti en euro au taux de change de cl\u00f4ture et leur compte de </span><span class=\"S78F S2D2 S2DE S2\" id=\"t3o_172\">r\u00e9sultat au taux de change moyen de l\u2019exercice. </span><span class=\"S62CD S2D2 S2DE S2\" id=\"t3p_172\">Les diff\u00e9rences de conversion en r\u00e9sultant figurent dans les </span><span class=\"S62CE S2D2 S2DE S2\" id=\"t3q_172\">capitaux propres et seront comptabilis\u00e9es au compte de r\u00e9sultat de </span><span class=\"S3DDC S2D2 S2DE S2\" id=\"t3r_172\">l\u2019exercice durant lequel le contr\u00f4le de l\u2019activit\u00e9 sera perdu. </span><span class=\"S7C7B S2D2 S2DE S2\" id=\"t5v_211\">La majorit\u00e9 des actifs et des passifs du Groupe est libell\u00e9e en euros. Seules quelques filiales ont des flux libell\u00e9s en devise. Ces filiales \u00e9tant </span><span class=\"S7C7C S2D2 S2DE S2\" id=\"t5w_211\">peu significatives, le Groupe n\u2019est pas expos\u00e9 aux variations du cours des devises. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30154": {
   "value": "<span class=\"S62BE S2D8 S2\" id=\"t38_172\">1.7 \u2013 M\u00e9thodes de conversion </span><span class=\"S62BF S62F5 S2\" id=\"t39_172\">Conversion des transactions libell\u00e9es en devises </span><span class=\"S62C0 S2D2 S2DE S2\" id=\"t3a_172\">La monnaie fonctionnelle d\u2019une soci\u00e9t\u00e9 est la monnaie de </span><span class=\"S62C1 S2D2 S2DE S2\" id=\"t3b_172\">l\u2019environnement \u00e9conomique principal dans lequel op\u00e8re la Soci\u00e9t\u00e9. </span><span class=\"S62C2 S2D2 S2DE S2\" id=\"t3c_172\">Les transactions r\u00e9alis\u00e9es dans une devise autre que la monnaie </span><span class=\"S62C3 S2D2 S2DE S2\" id=\"t3d_172\">fonctionnelle sont converties au cours de change en vigueur au </span><span class=\"S62C4 S2D2 S2DE S2\" id=\"t3e_172\">moment de la transaction. \u00c0 la cl\u00f4ture, les cr\u00e9ances et les dettes </span><span class=\"S62C5 S2D2 S2DE S2\" id=\"t3f_172\">correspondantes sont converties dans la monnaie fonctionnelle au </span><span class=\"S62C6 S2D2 S2DE S2\" id=\"t3g_172\">taux de change en vigueur \u00e0 la date de cl\u00f4ture. Les diff\u00e9rences de </span><span class=\"S10E2 S2D2 S2DE S2\" id=\"t3h_172\">change qui en r\u00e9sultent sont comptabilis\u00e9es en r\u00e9sultat. </span><span class=\"S62C7 S62F5 S2\" id=\"t3i_172\">Conversion des \u00e9tats financiers \u00e9tablis </span><span class=\"S62C8 S62F5 S2\" id=\"t3j_172\">en </span><span class=\"S62C9 S62F5 S2\" id=\"t3k_172\">devises </span><span class=\"S62CA S62F5 S2\" id=\"t3l_172\">\u00e9trang\u00e8res </span><span class=\"S62CB S2D2 S2DE S2\" id=\"t3m_172\">Le bilan des soci\u00e9t\u00e9s dont la monnaie fonctionnelle n\u2019est pas l\u2019euro </span><span class=\"S62CC S2D2 S2DE S2\" id=\"t3n_172\">est converti en euro au taux de change de cl\u00f4ture et leur compte de </span><span class=\"S78F S2D2 S2DE S2\" id=\"t3o_172\">r\u00e9sultat au taux de change moyen de l\u2019exercice. </span><span class=\"S62CD S2D2 S2DE S2\" id=\"t3p_172\">Les diff\u00e9rences de conversion en r\u00e9sultant figurent dans les </span><span class=\"S62CE S2D2 S2DE S2\" id=\"t3q_172\">capitaux propres et seront comptabilis\u00e9es au compte de r\u00e9sultat de </span><span class=\"S3DDC S2D2 S2DE S2\" id=\"t3r_172\">l\u2019exercice durant lequel le contr\u00f4le de l\u2019activit\u00e9 sera perdu. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30175": {
   "value": "<span class=\"S62CF S2D8 S2\" id=\"t3s_172\">1.8 \u2013 Regroupement d\u2019entreprises </span><span class=\"S1E7E S62F5 S2\" id=\"t3t_172\">Co\u00fbt d\u2019acquisition des titres </span><span class=\"S62D0 S2D2 S2DE S2\" id=\"t3u_172\">Le co\u00fbt d\u2019acquisition des titres est \u00e9gal \u00e0 la juste valeur des actifs </span><span class=\"S62D1 S2D2 S2DE S2\" id=\"t3v_172\">remis et des passifs encourus ou assum\u00e9s ainsi que des </span><span class=\"S62D2 S2D2 S2DE S2\" id=\"t3w_172\">instruments de capitaux propres \u00e9mis par l\u2019acqu\u00e9reur \u00e0 la date de </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t3x_172\">l\u2019acquisition. </span><span class=\"S62D3 S2D2 S2DE S2\" id=\"t3y_172\">Les frais directement attribuables \u00e0 l\u2019acquisition sont comptabilis\u00e9s </span><span class=\"S62D4 S2D2 S2DE S2\" id=\"t3z_172\">en autres charges op\u00e9rationnelles au cours de la p\u00e9riode pendant </span><span class=\"S62D5 S2D2 S2DE S2\" id=\"t40_172\">laquelle ils sont encourus. </span><span class=\"S62D6 S2D2 S2DE S2\" id=\"t41_172\">Les </span><span class=\"S62D7 S2D2 S2DE S2\" id=\"t42_172\">compl\u00e9ments </span><span class=\"S62D8 S2D2 S2DE S2\" id=\"t43_172\">de </span><span class=\"S62D9 S2D2 S2DE S2\" id=\"t44_172\">prix </span><span class=\"S62DA S2D2 S2DE S2\" id=\"t45_172\">sont </span><span class=\"S62DB S2D2 S2DE S2\" id=\"t46_172\">comptabilis\u00e9s, </span><span class=\"S62DC S2D2 S2DE S2\" id=\"t47_172\">d\u00e8s </span><span class=\"S62DD S2D2 S2DE S2\" id=\"t48_172\">la </span><span class=\"S62DE S2D2 S2DE S2\" id=\"t49_172\">date </span><span class=\"S62DF S2D2 S2DE S2\" id=\"t4a_172\">d\u2019acquisition, quelle que soit leur probabilit\u00e9 de paiement, sur la </span><span class=\"S62E0 S2D2 S2DE S2\" id=\"t4b_172\">base </span><span class=\"S62E1 S2D2 S2DE S2\" id=\"t4c_172\">de </span><span class=\"S62E2 S2D2 S2DE S2\" id=\"t4d_172\">leur </span><span class=\"S62E3 S2D2 S2DE S2\" id=\"t4e_172\">juste </span><span class=\"S62E4 S2D2 S2DE S2\" id=\"t4f_172\">valeur. </span><span class=\"S62E5 S2D2 S2DE S2\" id=\"t4g_172\">Les </span><span class=\"S62E6 S2D2 S2DE S2\" id=\"t4h_172\">ajustements </span><span class=\"S62E7 S2D2 S2DE S2\" id=\"t4i_172\">ult\u00e9rieurs </span><span class=\"S62E8 S2D2 S2DE S2\" id=\"t4j_172\">des </span><span class=\"S1B9D S2D2 S2DE S2\" id=\"t4k_172\">compl\u00e9ments de prix sont comptabilis\u00e9s en r\u00e9sultat. </span><span class=\"S62E9 S62F5 S2\" id=\"t4l_172\">Actifs et passifs identifiables </span><span class=\"S62EA S62F5 S2\" id=\"t4m_172\">et </span><span class=\"S62EB S62F5 S2\" id=\"t4n_172\">\u00e9cart </span><span class=\"S62EC S62F5 S2\" id=\"t4o_172\">d\u2019acquisition </span><span class=\"S62ED S2D2 S2DE S2\" id=\"t4p_172\">Lors de leur entr\u00e9e dans le Groupe, les actifs et les passifs </span><span class=\"S62EE S2D2 S2DE S2\" id=\"t4q_172\">susceptibles d\u2019\u00eatre \u00e9valu\u00e9s s\u00e9par\u00e9ment sont inscrits au bilan </span><span class=\"S62EF S2D2 S2DE S2\" id=\"t4r_172\">consolid\u00e9 \u00e0 leur juste valeur. Les actifs destin\u00e9s \u00e0 \u00eatre revendus </span><span class=\"S62F0 S2D2 S2DE S2\" id=\"t4s_172\">sont \u00e9valu\u00e9s \u00e0 leur juste valeur nette du montant des co\u00fbts de </span><span class=\"S62F1 S2D2 S2DE S2\" id=\"t4t_172\">cession. Les biens destin\u00e9s \u00e0 l\u2019exploitation sont \u00e9valu\u00e9s \u00e0 leur juste </span><span class=\"S287B S2D2 S2DE S2\" id=\"t4u_172\">valeur. </span><span class=\"S62F2 S2D2 S2DE S2\" id=\"t4v_172\">La juste valeur des marques, en tant qu\u2019\u00e9l\u00e9ments incorporels </span><span class=\"S62F3 S2D2 S2DE S2\" id=\"t4w_172\">identifiables de l\u2019actif, est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence aux m\u00e9thodes </span><span class=\"S62F4 S2D2 S2DE S2\" id=\"t4x_172\">multicrit\u00e8res g\u00e9n\u00e9ralement admises en la mati\u00e8re (m\u00e9thode des </span><span class=\"S556F S2D2 S2DE S2\" id=\"t4y_172\">redevances, m\u00e9thode du surprofit et approche par les co\u00fbts). </span><span class=\"S62F6 S2D2 S2DE S2\" id=\"t7_173\">Le montant r\u00e9sultant de l\u2019\u00e9valuation des actifs identifiables </span><span class=\"S62F7 S2D2 S2DE S2\" id=\"t8_173\">constitue leur nouvelle valeur brute. Celle-ci sert de base aux calculs </span><span class=\"S62F8 S2D2 S2DE S2\" id=\"t9_173\">ult\u00e9rieurs des plus ou moins-values en cas de cession, ainsi que des </span><span class=\"S62F9 S2D2 S2DE S2\" id=\"ta_173\">dotations aux amortissements et aux provisions pour perte de </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tb_173\">valeur. </span><span class=\"S2101 S2D2 S2DE S2\" id=\"tc_173\">L\u2019\u00e9cart d\u2019acquisition repr\u00e9sente tout exc\u00e9dent de la somme de la </span><span class=\"S62FA S2D2 S2DE S2\" id=\"td_173\">contrepartie transf\u00e9r\u00e9e et le cas \u00e9ch\u00e9ant de la valeur des </span><span class=\"S3A29 S2D2 S2DE S2\" id=\"te_173\">\u00ab </span><span class=\"S62FB S2D2 S2DE S2\" id=\"tf_173\">participations ne donnant pas le contr\u00f4le </span><span class=\"S62FC S2D2 S2DE S2\" id=\"tg_173\">\u00bb sur la juste valeur </span><span class=\"S62FD S2D2 S2DE S2\" id=\"th_173\">nette des actifs et passifs identifiables de l\u2019entreprise acquise. En </span><span class=\"S62FE S2D2 S2DE S2\" id=\"ti_173\">fonction de l\u2019option retenue pour la valorisation de ces int\u00e9r\u00eats lors </span><span class=\"S62FF S2D2 S2DE S2\" id=\"tj_173\">de la prise de contr\u00f4le (juste valeur ou quote-part de l\u2019actif net </span><span class=\"S6300 S2D2 S2DE S2\" id=\"tk_173\">acquis), l\u2019\u00e9cart d\u2019acquisition reconnu repr\u00e9sente soit la quote-part </span><span class=\"S6301 S2D2 S2DE S2\" id=\"tl_173\">acquise par le Groupe (\u00e9cart d\u2019acquisition partiel) soit la part du </span><span class=\"S6302 S2D2 S2DE S2\" id=\"tm_173\">groupe et la part des participations ne donnant pas le contr\u00f4le </span><span class=\"S2B65 S2D2 S2DE S2\" id=\"tn_173\">(\u00e9cart d\u2019acquisition complet). </span><span class=\"S6303 S2D2 S2DE S2\" id=\"to_173\">Si la diff\u00e9rence est positive, elle est enregistr\u00e9e sous la rubrique </span><span class=\"S6304 S2D2 S2DE S2\" id=\"tp_173\">\u00ab </span><span class=\"S6305 S2D2 S2DE S2\" id=\"tq_173\">\u00c9carts d\u2019acquisition </span><span class=\"S6306 S2D2 S2DE S2\" id=\"tr_173\">\u00bb pour les soci\u00e9t\u00e9s consolid\u00e9es par </span><span class=\"S6307 S2D2 S2DE S2\" id=\"ts_173\">int\u00e9gration globale et dans le poste \u00ab </span><span class=\"S6308 S2D2 S2DE S2\" id=\"tt_173\">Titres mis en \u00e9quivalence </span><span class=\"S6309 S2D2 S2DE S2\" id=\"tu_173\">\u00bb </span><span class=\"S630A S2D2 S2DE S2\" id=\"tv_173\">pour les co-entreprises ou les soci\u00e9t\u00e9s dans lesquelles le Groupe </span><span class=\"S630B S2D2 S2DE S2\" id=\"tw_173\">exerce une influence notable. Si la diff\u00e9rence est n\u00e9gative, elle est </span><span class=\"S630C S2D2 S2DE S2\" id=\"tx_173\">enregistr\u00e9e directement en r\u00e9sultat (r\u00e9sultat non courant). </span><span class=\"S630D S2D2 S2DE S2\" id=\"ty_173\">Si de nouvelles informations conduisent, dans un d\u00e9lai de douze </span><span class=\"S630E S2D2 S2DE S2\" id=\"tz_173\">mois qui suit la date d\u2019acquisition, \u00e0 une nouvelle appr\u00e9ciation des </span><span class=\"S630F S2D2 S2DE S2\" id=\"t10_173\">justes valeurs des actifs et des passifs lors de leur entr\u00e9e dans le </span><span class=\"S5BD4 S2D2 S2DE S2\" id=\"t11_173\">bilan </span><span class=\"S6310 S2D2 S2DE S2\" id=\"t12_173\">consolid\u00e9, </span><span class=\"S6311 S2D2 S2DE S2\" id=\"t13_173\">celles-ci </span><span class=\"S6312 S2D2 S2DE S2\" id=\"t14_173\">sont </span><span class=\"S6313 S2D2 S2DE S2\" id=\"t15_173\">modifi\u00e9es. </span><span class=\"S6314 S2D2 S2DE S2\" id=\"t16_173\">Il </span><span class=\"S6315 S2D2 S2DE S2\" id=\"t17_173\">en </span><span class=\"S6316 S2D2 S2DE S2\" id=\"t18_173\">d\u00e9coule </span><span class=\"S6317 S2D2 S2DE S2\" id=\"t19_173\">automatiquement une modification de la valeur brute de l\u2019\u00e9cart </span><span class=\"S4A3B S2D2 S2DE S2\" id=\"t1a_173\">d\u2019acquisition. </span><span class=\"S6318 S2D2 S2DE S2\" id=\"t1b_173\">Lorsque l\u2019acquisition d\u2019une soci\u00e9t\u00e9 s\u2019effectue par achats successifs, </span><span class=\"S6319 S2D2 S2DE S2\" id=\"t1c_173\">la participation ant\u00e9rieurement d\u00e9tenue est r\u00e9\u00e9valu\u00e9e \u00e0 la juste </span><span class=\"S631A S2D2 S2DE S2\" id=\"t1d_173\">valeur \u00e0 la date de prise de contr\u00f4le et l\u2019\u00e9cart avec la valeur nette </span><span class=\"S2CED S2D2 S2DE S2\" id=\"t1e_173\">comptable est comptabilis\u00e9 en r\u00e9sultat. </span><span class=\"S631B S62F5 S2\" id=\"t1f_173\">Engagement de rachat des participations </span><span class=\"S631C S62F5 S2\" id=\"t1g_173\">ne </span><span class=\"S631D S62F5 S2\" id=\"t1h_173\">donnant pas le contr\u00f4le </span><span class=\"S631E S2D2 S2DE S2\" id=\"t1i_173\">Lorsque le Groupe a consenti \u00e0 des actionnaires de ses filiales </span><span class=\"S631F S2D2 S2DE S2\" id=\"t1j_173\">consolid\u00e9es par int\u00e9gration globale des options d\u2019achat sur leurs </span><span class=\"S6320 S2D2 S2DE S2\" id=\"t1k_173\">participations, il anticipe cette acquisition compl\u00e9mentaire de </span><span class=\"S6321 S2D2 S2DE S2\" id=\"t1l_173\">titres. Ces engagements sont comptabilis\u00e9s en dettes financi\u00e8res </span><span class=\"S6322 S2D2 S2DE S2\" id=\"t1m_173\">pour leur valeur actualis\u00e9e du montant du rachat, avec, pour </span><span class=\"S6323 S2D2 S2DE S2\" id=\"t1n_173\">contrepartie, les participations ne donnant pas le contr\u00f4le et pour le </span><span class=\"S1139 S2D2 S2DE S2\" id=\"t1o_173\">solde, les capitaux propres. </span><span class=\"S6333 S2D8 S2\" id=\"t27_173\">1.10 \u2013 Tests de d\u00e9pr\u00e9ciation </span><span class=\"S6334 S2D8 S2\" id=\"t28_173\">des </span><span class=\"S6335 S2D8 S2\" id=\"t29_173\">\u00e9carts </span><span class=\"S6336 S2D8 S2\" id=\"t2a_173\">d\u2019acquisition </span><span class=\"S6337 S2D2 S2DE S2\" id=\"t2b_173\">En application des normes IFRS, les \u00e9carts d\u2019acquisition ne sont pas </span><span class=\"S6338 S2D2 S2DE S2\" id=\"t2c_173\">amortissables, mais font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s </span><span class=\"S6339 S2D2 S2DE S2\" id=\"t2d_173\">l\u2019apparition d\u2019indices de pertes de valeur, et au minimum une fois </span><span class=\"S633A S2D2 S2DE S2\" id=\"t2e_173\">par an \u00e0 la fin de l\u2019exercice, soit au 30 </span><span class=\"S633B S2D2 S2DE S2\" id=\"t2f_173\">septembre. </span><span class=\"S633C S2D2 S2DE S2\" id=\"t2g_173\">Ce test est effectu\u00e9 afin de tenir compte d\u2019\u00e9ventuelles \u00e9volutions </span><span class=\"S633D S2D2 S2DE S2\" id=\"t2h_173\">ayant pu diminuer la rentabilit\u00e9 et la valeur de ces actifs. De tels </span><span class=\"S633E S2D2 S2DE S2\" id=\"t2i_173\">\u00e9v\u00e9nements ou circonstances comprennent des changements </span><span class=\"S633F S2D2 S2DE S2\" id=\"t2j_173\">significatifs d\u00e9favorables pr\u00e9sentant un caract\u00e8re durable, affectant </span><span class=\"S6340 S2D2 S2DE S2\" id=\"t2k_173\">l\u2019environnement \u00e9conomique ou les hypoth\u00e8ses et objectifs retenus </span><span class=\"S133C S2D2 S2DE S2\" id=\"t2l_173\">\u00e0 la date de l\u2019acquisition. </span><span class=\"S6341 S2D2 S2DE S2\" id=\"t2m_173\">Les \u00e9carts d\u2019acquisition issus d\u2019un regroupement d\u2019entreprises sont </span><span class=\"S6342 S2D2 S2DE S2\" id=\"t2n_173\">affect\u00e9s aux UGT ou groupes d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des </span><span class=\"S6343 S2D2 S2DE S2\" id=\"t2o_173\">synergies du regroupement d\u2019entreprises. Les UGT contenant un </span><span class=\"S6344 S2D2 S2DE S2\" id=\"t2p_173\">\u00e9cart d\u2019acquisition et/ou des immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6345 S2D2 S2DE S2\" id=\"t2q_173\">d\u2019utilit\u00e9 ind\u00e9termin\u00e9e, telles que certaines marques, font l\u2019objet </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t2r_173\">d\u2019un test de d\u00e9pr\u00e9ciation annuel syst\u00e9matique. </span><span class=\"S6346 S2D2 S2DE S2\" id=\"t2s_173\">Ce test est r\u00e9alis\u00e9 au niveau des secteurs op\u00e9rationnels utilis\u00e9s par </span><span class=\"S1823 S2D2 S2DE S2\" id=\"t2t_173\">le Groupe pour analyser ses r\u00e9sultats dans son reporting interne. </span><span class=\"S6347 S2D2 S2DE S2\" id=\"t2u_173\">Ce test de perte de valeur consiste \u00e0 comparer la valeur recouvrable </span><span class=\"S6348 S2D2 S2DE S2\" id=\"t2v_173\">des unit\u00e9s g\u00e9n\u00e9ratrices de tr\u00e9sorerie (UGT), ou du groupe d\u2019UGT, \u00e0 la </span><span class=\"S6349 S2D2 S2DE S2\" id=\"t2w_173\">valeur nette comptable des actifs correspondants y incluant les </span><span class=\"S634A S2D2 S2DE S2\" id=\"t2x_173\">\u00e9carts d\u2019acquisition le cas \u00e9ch\u00e9ant. Par ces tests de d\u00e9pr\u00e9ciation, le </span><span class=\"S634B S2D2 S2DE S2\" id=\"t2y_173\">Groupe s\u2019assure que la valeur recouvrable des \u00e9carts d\u2019acquisition </span><span class=\"S634C S2D2 S2DE S2\" id=\"t2z_173\">n\u2019est pas inf\u00e9rieure \u00e0 leur valeur nette comptable. La valeur </span><span class=\"S634D S2D2 S2DE S2\" id=\"t30_173\">recouvrable correspond \u00e0 la valeur la plus \u00e9lev\u00e9e entre la juste </span><span class=\"SF27 S2D2 S2DE S2\" id=\"t31_173\">valeur diminu\u00e9e des co\u00fbts de vente et la valeur d\u2019utilit\u00e9. </span><span class=\"S634E S2D2 S2DE S2\" id=\"t32_173\">Dans le cas d\u2019actif devant faire l\u2019objet d\u2019une cession, la valeur </span><span class=\"S634F S2D2 S2DE S2\" id=\"t33_173\">recouvrable est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence \u00e0 la juste valeur diminu\u00e9e </span><span class=\"S63E S2D2 S2DE S2\" id=\"t34_173\">des co\u00fbts de vente. </span><span class=\"S6350 S2D2 S2DE S2\" id=\"t35_173\">La juste valeur diminu\u00e9e des co\u00fbts de vente correspond au prix de </span><span class=\"S6351 S2D2 S2DE S2\" id=\"t36_173\">vente qui pourrait \u00eatre obtenu lors d\u2019une transaction r\u00e9alis\u00e9e dans </span><span class=\"S6352 S2D2 S2DE S2\" id=\"t37_173\">des conditions de march\u00e9 normales entre des parties bien </span><span class=\"S6353 S2D2 S2DE S2\" id=\"t38_173\">inform\u00e9es et consentantes, minor\u00e9 des frais de vente et des co\u00fbts </span><span class=\"S6354 S2D2 S2DE S2\" id=\"t39_173\">de sortie de l\u2019activit\u00e9. Le prix de cession de l\u2019actif est d\u00e9termin\u00e9 par </span><span class=\"S6355 S2D2 S2DE S2\" id=\"t3a_173\">r\u00e9f\u00e9rence \u00e0 des transactions similaires r\u00e9centes ou des \u00e9valuations </span><span class=\"S6356 S2D2 S2DE S2\" id=\"t3b_173\">r\u00e9alis\u00e9es par des experts ind\u00e9pendants dans une perspective de </span><span class=\"S2A76 S2D2 S2DE S2\" id=\"t3c_173\">cession. </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span><span class=\"S6364 S2D2 S2DE S2\" id=\"t3s_173\">Une perte de valeur est comptabilis\u00e9e au compte de r\u00e9sultat si la </span><span class=\"S6365 S2D2 S2DE S2\" id=\"t3t_173\">valeur </span><span class=\"S6366 S2D2 S2DE S2\" id=\"t3u_173\">comptable </span><span class=\"S6367 S2D2 S2DE S2\" id=\"t3v_173\">de </span><span class=\"S6368 S2D2 S2DE S2\" id=\"t3w_173\">l\u2019UGT </span><span class=\"S6369 S2D2 S2DE S2\" id=\"t3x_173\">portant </span><span class=\"S636A S2D2 S2DE S2\" id=\"t3y_173\">l\u2019\u00e9cart </span><span class=\"S636B S2D2 S2DE S2\" id=\"t3z_173\">d\u2019acquisition </span><span class=\"S636C S2D2 S2DE S2\" id=\"t40_173\">est </span><span class=\"S636D S2D2 S2DE S2\" id=\"t41_173\">sup\u00e9rieure \u00e0 sa valeur recouvrable. La charge de d\u00e9pr\u00e9ciation est </span><span class=\"S636E S2D2 S2DE S2\" id=\"t42_173\">alors enregistr\u00e9e dans le poste \u00ab </span><span class=\"S636F S2D2 S2DE S2\" id=\"t43_173\">Autres charges et produits </span><span class=\"S4728 S2D2 S2DE S2\" id=\"t44_173\">op\u00e9rationnels </span><span class=\"S6370 S2D2 S2DE S2\" id=\"t45_173\">\u00bb. Les \u00e9ventuelles pertes de valeur affect\u00e9es \u00e0 un </span><span class=\"S6371 S2D2 S2DE S2\" id=\"t46_173\">\u00e9cart d\u2019acquisition ne sont pas r\u00e9versibles. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30176": {
   "value": "<span class=\"S62CF S2D8 S2\" id=\"t3s_172\">1.8 \u2013 Regroupement d\u2019entreprises </span><span class=\"S1E7E S62F5 S2\" id=\"t3t_172\">Co\u00fbt d\u2019acquisition des titres </span><span class=\"S62D0 S2D2 S2DE S2\" id=\"t3u_172\">Le co\u00fbt d\u2019acquisition des titres est \u00e9gal \u00e0 la juste valeur des actifs </span><span class=\"S62D1 S2D2 S2DE S2\" id=\"t3v_172\">remis et des passifs encourus ou assum\u00e9s ainsi que des </span><span class=\"S62D2 S2D2 S2DE S2\" id=\"t3w_172\">instruments de capitaux propres \u00e9mis par l\u2019acqu\u00e9reur \u00e0 la date de </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t3x_172\">l\u2019acquisition. </span><span class=\"S62D3 S2D2 S2DE S2\" id=\"t3y_172\">Les frais directement attribuables \u00e0 l\u2019acquisition sont comptabilis\u00e9s </span><span class=\"S62D4 S2D2 S2DE S2\" id=\"t3z_172\">en autres charges op\u00e9rationnelles au cours de la p\u00e9riode pendant </span><span class=\"S62D5 S2D2 S2DE S2\" id=\"t40_172\">laquelle ils sont encourus. </span><span class=\"S62D6 S2D2 S2DE S2\" id=\"t41_172\">Les </span><span class=\"S62D7 S2D2 S2DE S2\" id=\"t42_172\">compl\u00e9ments </span><span class=\"S62D8 S2D2 S2DE S2\" id=\"t43_172\">de </span><span class=\"S62D9 S2D2 S2DE S2\" id=\"t44_172\">prix </span><span class=\"S62DA S2D2 S2DE S2\" id=\"t45_172\">sont </span><span class=\"S62DB S2D2 S2DE S2\" id=\"t46_172\">comptabilis\u00e9s, </span><span class=\"S62DC S2D2 S2DE S2\" id=\"t47_172\">d\u00e8s </span><span class=\"S62DD S2D2 S2DE S2\" id=\"t48_172\">la </span><span class=\"S62DE S2D2 S2DE S2\" id=\"t49_172\">date </span><span class=\"S62DF S2D2 S2DE S2\" id=\"t4a_172\">d\u2019acquisition, quelle que soit leur probabilit\u00e9 de paiement, sur la </span><span class=\"S62E0 S2D2 S2DE S2\" id=\"t4b_172\">base </span><span class=\"S62E1 S2D2 S2DE S2\" id=\"t4c_172\">de </span><span class=\"S62E2 S2D2 S2DE S2\" id=\"t4d_172\">leur </span><span class=\"S62E3 S2D2 S2DE S2\" id=\"t4e_172\">juste </span><span class=\"S62E4 S2D2 S2DE S2\" id=\"t4f_172\">valeur. </span><span class=\"S62E5 S2D2 S2DE S2\" id=\"t4g_172\">Les </span><span class=\"S62E6 S2D2 S2DE S2\" id=\"t4h_172\">ajustements </span><span class=\"S62E7 S2D2 S2DE S2\" id=\"t4i_172\">ult\u00e9rieurs </span><span class=\"S62E8 S2D2 S2DE S2\" id=\"t4j_172\">des </span><span class=\"S1B9D S2D2 S2DE S2\" id=\"t4k_172\">compl\u00e9ments de prix sont comptabilis\u00e9s en r\u00e9sultat. </span><span class=\"S62E9 S62F5 S2\" id=\"t4l_172\">Actifs et passifs identifiables </span><span class=\"S62EA S62F5 S2\" id=\"t4m_172\">et </span><span class=\"S62EB S62F5 S2\" id=\"t4n_172\">\u00e9cart </span><span class=\"S62EC S62F5 S2\" id=\"t4o_172\">d\u2019acquisition </span><span class=\"S62ED S2D2 S2DE S2\" id=\"t4p_172\">Lors de leur entr\u00e9e dans le Groupe, les actifs et les passifs </span><span class=\"S62EE S2D2 S2DE S2\" id=\"t4q_172\">susceptibles d\u2019\u00eatre \u00e9valu\u00e9s s\u00e9par\u00e9ment sont inscrits au bilan </span><span class=\"S62EF S2D2 S2DE S2\" id=\"t4r_172\">consolid\u00e9 \u00e0 leur juste valeur. Les actifs destin\u00e9s \u00e0 \u00eatre revendus </span><span class=\"S62F0 S2D2 S2DE S2\" id=\"t4s_172\">sont \u00e9valu\u00e9s \u00e0 leur juste valeur nette du montant des co\u00fbts de </span><span class=\"S62F1 S2D2 S2DE S2\" id=\"t4t_172\">cession. Les biens destin\u00e9s \u00e0 l\u2019exploitation sont \u00e9valu\u00e9s \u00e0 leur juste </span><span class=\"S287B S2D2 S2DE S2\" id=\"t4u_172\">valeur. </span><span class=\"S62F2 S2D2 S2DE S2\" id=\"t4v_172\">La juste valeur des marques, en tant qu\u2019\u00e9l\u00e9ments incorporels </span><span class=\"S62F3 S2D2 S2DE S2\" id=\"t4w_172\">identifiables de l\u2019actif, est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence aux m\u00e9thodes </span><span class=\"S62F4 S2D2 S2DE S2\" id=\"t4x_172\">multicrit\u00e8res g\u00e9n\u00e9ralement admises en la mati\u00e8re (m\u00e9thode des </span><span class=\"S556F S2D2 S2DE S2\" id=\"t4y_172\">redevances, m\u00e9thode du surprofit et approche par les co\u00fbts). </span><span class=\"S62F6 S2D2 S2DE S2\" id=\"t7_173\">Le montant r\u00e9sultant de l\u2019\u00e9valuation des actifs identifiables </span><span class=\"S62F7 S2D2 S2DE S2\" id=\"t8_173\">constitue leur nouvelle valeur brute. Celle-ci sert de base aux calculs </span><span class=\"S62F8 S2D2 S2DE S2\" id=\"t9_173\">ult\u00e9rieurs des plus ou moins-values en cas de cession, ainsi que des </span><span class=\"S62F9 S2D2 S2DE S2\" id=\"ta_173\">dotations aux amortissements et aux provisions pour perte de </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tb_173\">valeur. </span><span class=\"S2101 S2D2 S2DE S2\" id=\"tc_173\">L\u2019\u00e9cart d\u2019acquisition repr\u00e9sente tout exc\u00e9dent de la somme de la </span><span class=\"S62FA S2D2 S2DE S2\" id=\"td_173\">contrepartie transf\u00e9r\u00e9e et le cas \u00e9ch\u00e9ant de la valeur des </span><span class=\"S3A29 S2D2 S2DE S2\" id=\"te_173\">\u00ab </span><span class=\"S62FB S2D2 S2DE S2\" id=\"tf_173\">participations ne donnant pas le contr\u00f4le </span><span class=\"S62FC S2D2 S2DE S2\" id=\"tg_173\">\u00bb sur la juste valeur </span><span class=\"S62FD S2D2 S2DE S2\" id=\"th_173\">nette des actifs et passifs identifiables de l\u2019entreprise acquise. En </span><span class=\"S62FE S2D2 S2DE S2\" id=\"ti_173\">fonction de l\u2019option retenue pour la valorisation de ces int\u00e9r\u00eats lors </span><span class=\"S62FF S2D2 S2DE S2\" id=\"tj_173\">de la prise de contr\u00f4le (juste valeur ou quote-part de l\u2019actif net </span><span class=\"S6300 S2D2 S2DE S2\" id=\"tk_173\">acquis), l\u2019\u00e9cart d\u2019acquisition reconnu repr\u00e9sente soit la quote-part </span><span class=\"S6301 S2D2 S2DE S2\" id=\"tl_173\">acquise par le Groupe (\u00e9cart d\u2019acquisition partiel) soit la part du </span><span class=\"S6302 S2D2 S2DE S2\" id=\"tm_173\">groupe et la part des participations ne donnant pas le contr\u00f4le </span><span class=\"S2B65 S2D2 S2DE S2\" id=\"tn_173\">(\u00e9cart d\u2019acquisition complet). </span><span class=\"S6303 S2D2 S2DE S2\" id=\"to_173\">Si la diff\u00e9rence est positive, elle est enregistr\u00e9e sous la rubrique </span><span class=\"S6304 S2D2 S2DE S2\" id=\"tp_173\">\u00ab </span><span class=\"S6305 S2D2 S2DE S2\" id=\"tq_173\">\u00c9carts d\u2019acquisition </span><span class=\"S6306 S2D2 S2DE S2\" id=\"tr_173\">\u00bb pour les soci\u00e9t\u00e9s consolid\u00e9es par </span><span class=\"S6307 S2D2 S2DE S2\" id=\"ts_173\">int\u00e9gration globale et dans le poste \u00ab </span><span class=\"S6308 S2D2 S2DE S2\" id=\"tt_173\">Titres mis en \u00e9quivalence </span><span class=\"S6309 S2D2 S2DE S2\" id=\"tu_173\">\u00bb </span><span class=\"S630A S2D2 S2DE S2\" id=\"tv_173\">pour les co-entreprises ou les soci\u00e9t\u00e9s dans lesquelles le Groupe </span><span class=\"S630B S2D2 S2DE S2\" id=\"tw_173\">exerce une influence notable. Si la diff\u00e9rence est n\u00e9gative, elle est </span><span class=\"S630C S2D2 S2DE S2\" id=\"tx_173\">enregistr\u00e9e directement en r\u00e9sultat (r\u00e9sultat non courant). </span><span class=\"S630D S2D2 S2DE S2\" id=\"ty_173\">Si de nouvelles informations conduisent, dans un d\u00e9lai de douze </span><span class=\"S630E S2D2 S2DE S2\" id=\"tz_173\">mois qui suit la date d\u2019acquisition, \u00e0 une nouvelle appr\u00e9ciation des </span><span class=\"S630F S2D2 S2DE S2\" id=\"t10_173\">justes valeurs des actifs et des passifs lors de leur entr\u00e9e dans le </span><span class=\"S5BD4 S2D2 S2DE S2\" id=\"t11_173\">bilan </span><span class=\"S6310 S2D2 S2DE S2\" id=\"t12_173\">consolid\u00e9, </span><span class=\"S6311 S2D2 S2DE S2\" id=\"t13_173\">celles-ci </span><span class=\"S6312 S2D2 S2DE S2\" id=\"t14_173\">sont </span><span class=\"S6313 S2D2 S2DE S2\" id=\"t15_173\">modifi\u00e9es. </span><span class=\"S6314 S2D2 S2DE S2\" id=\"t16_173\">Il </span><span class=\"S6315 S2D2 S2DE S2\" id=\"t17_173\">en </span><span class=\"S6316 S2D2 S2DE S2\" id=\"t18_173\">d\u00e9coule </span><span class=\"S6317 S2D2 S2DE S2\" id=\"t19_173\">automatiquement une modification de la valeur brute de l\u2019\u00e9cart </span><span class=\"S4A3B S2D2 S2DE S2\" id=\"t1a_173\">d\u2019acquisition. </span><span class=\"S6318 S2D2 S2DE S2\" id=\"t1b_173\">Lorsque l\u2019acquisition d\u2019une soci\u00e9t\u00e9 s\u2019effectue par achats successifs, </span><span class=\"S6319 S2D2 S2DE S2\" id=\"t1c_173\">la participation ant\u00e9rieurement d\u00e9tenue est r\u00e9\u00e9valu\u00e9e \u00e0 la juste </span><span class=\"S631A S2D2 S2DE S2\" id=\"t1d_173\">valeur \u00e0 la date de prise de contr\u00f4le et l\u2019\u00e9cart avec la valeur nette </span><span class=\"S2CED S2D2 S2DE S2\" id=\"t1e_173\">comptable est comptabilis\u00e9 en r\u00e9sultat. </span><span class=\"S631B S62F5 S2\" id=\"t1f_173\">Engagement de rachat des participations </span><span class=\"S631C S62F5 S2\" id=\"t1g_173\">ne </span><span class=\"S631D S62F5 S2\" id=\"t1h_173\">donnant pas le contr\u00f4le </span><span class=\"S631E S2D2 S2DE S2\" id=\"t1i_173\">Lorsque le Groupe a consenti \u00e0 des actionnaires de ses filiales </span><span class=\"S631F S2D2 S2DE S2\" id=\"t1j_173\">consolid\u00e9es par int\u00e9gration globale des options d\u2019achat sur leurs </span><span class=\"S6320 S2D2 S2DE S2\" id=\"t1k_173\">participations, il anticipe cette acquisition compl\u00e9mentaire de </span><span class=\"S6321 S2D2 S2DE S2\" id=\"t1l_173\">titres. Ces engagements sont comptabilis\u00e9s en dettes financi\u00e8res </span><span class=\"S6322 S2D2 S2DE S2\" id=\"t1m_173\">pour leur valeur actualis\u00e9e du montant du rachat, avec, pour </span><span class=\"S6323 S2D2 S2DE S2\" id=\"t1n_173\">contrepartie, les participations ne donnant pas le contr\u00f4le et pour le </span><span class=\"S1139 S2D2 S2DE S2\" id=\"t1o_173\">solde, les capitaux propres. </span><span class=\"S67A8 S2D8 S2\" id=\"t44_181\">2.3 \u2013 Protocole de conciliation relatif </span><span class=\"S67A9 S2D8 S2\" id=\"t45_181\">au </span><span class=\"S67AA S2D8 S2\" id=\"t46_181\">projet Villages Nature </span><span class=\"S67AB S680F S2\" id=\"t47_181\">\u00ae </span><span class=\"S67AC S2D2 S2DE S2\" id=\"t48_181\">Le </span><span class=\"S67AD S2D2 S2DE S2\" id=\"t49_181\">13 </span><span class=\"S67AE S2D2 S2DE S2\" id=\"t4a_181\">d\u00e9cembre </span><span class=\"S67AF S2D2 S2DE S2\" id=\"t4b_181\">2022, </span><span class=\"S67B0 S2D2 S2DE S2\" id=\"t4c_181\">les </span><span class=\"S67B1 S2D2 S2DE S2\" id=\"t4d_181\">op\u00e9rations </span><span class=\"S67B2 S2D2 S2DE S2\" id=\"t4e_181\">de </span><span class=\"S67B3 S2D2 S2DE S2\" id=\"t4f_181\">r\u00e9organisation </span><span class=\"S67B4 S2D2 S2DE S2\" id=\"t4g_181\">capitalistiques et juridiques au niveau du p\u00f4le Villages Nature </span><span class=\"S67B5 S2D2 S2DE S2\" id=\"t4h_181\">Tourisme (\u00ab </span><span class=\"S67B6 S2D2 S2DE S2\" id=\"t4i_181\">VNT </span><span class=\"S67B7 S2D2 S2DE S2\" id=\"t4j_181\">\u00bb) ont \u00e9t\u00e9 finalis\u00e9es en application du protocole de </span><span class=\"S67B8 S2D2 S2DE S2\" id=\"t4k_181\">conciliation sign\u00e9 le 4 </span><span class=\"S67B9 S2D2 S2DE S2\" id=\"t4l_181\">mai 2022 et homologu\u00e9 le 19 </span><span class=\"S67BA S2D2 S2DE S2\" id=\"t4m_181\">mai 2022. En </span><span class=\"S648A S2D2 S2DE S2\" id=\"t4n_181\">particulier, il a ainsi \u00e9t\u00e9 proc\u00e9d\u00e9 </span><span class=\"S67BB S2D2 S2DE S2\" id=\"t4o_181\">: </span><span class=\"S67BC S2D2 S2DE S2\" id=\"t4p_181\">\u00e0 la cession par Villages Nature </span><span class=\"S67BD S2D5 S2DE S2\" id=\"t4q_181\">\u00ae </span><span class=\"S67BE S2D2 S2DE S2\" id=\"t4r_181\">de Val d\u2019Europe </span><span class=\"S67BF S2D2 S2DE S2\" id=\"t4s_181\">SAS (\u00ab </span><span class=\"S67C0 S2D2 S2DE S2\" id=\"t4t_181\">VNVE </span><span class=\"S67C1 S2D2 S2DE S2\" id=\"t4u_181\">\u00bb) \u00e0 </span><span class=\"S67C2 S2DB S2DE S2\" id=\"t4v_181\">E </span><span class=\"S6F3 S2D2 S2DE S2\" id=\"t4w_181\">Pierre </span><span class=\"S67C3 S2D2 S2DE S2\" id=\"t4x_181\">et </span><span class=\"S67C4 S2D2 S2DE S2\" id=\"t4y_181\">Vacances de 100 </span><span class=\"S67C5 S2D2 S2DE S2\" id=\"t4z_181\">% du capital social de VNT et du </span><span class=\"S67C6 S2D2 S2DE S2\" id=\"t50_181\">compte courant d\u00e9tenu par VNVE \u2013 corr\u00e9lativement \u00e0 la cession, </span><span class=\"S67C7 S2D2 S2DE S2\" id=\"t51_181\">VNVE a transf\u00e9r\u00e9 les marques du p\u00f4le Villages Nature </span><span class=\"S67C8 S2D5 S2DE S2\" id=\"t52_181\">\u00ae </span><span class=\"S67C9 S2D2 S2DE S2\" id=\"t53_181\">\u00e0 VNT </span><span class=\"S67CA S2D2 S2DE S2\" id=\"t54_181\">; </span><span class=\"S67CB S2D2 S2DE S2\" id=\"t55_181\">\u00e0 la cession de l\u2019int\u00e9gralit\u00e9 du capital social de la SNC Nature </span><span class=\"S67CC S2DB S2DE S2\" id=\"t56_181\">E </span><span class=\"S67CD S2D2 S2DE S2\" id=\"t57_181\">H\u00e9bergements 1 \u00e0 PV-CP Immobilier Holding par Val d\u2019Europe </span><span class=\"S67CE S2D2 S2DE S2\" id=\"t58_181\">Promotion </span><span class=\"S67CF S2D2 S2DE S2\" id=\"t59_181\">SAS \u00e0 hauteur de 12,5 </span><span class=\"S67D0 S2D2 S2DE S2\" id=\"t5a_181\">% du capital social et par BILT </span><span class=\"S67D1 S2D2 S2DE S2\" id=\"t5b_181\">2 </span><span class=\"S67D2 S2D2 S2DE S2\" id=\"t5c_181\">\u00e0 hauteur de 50 </span><span class=\"S67D3 S2D2 S2DE S2\" id=\"t5d_181\">% du capital social ainsi que des comptes </span><span class=\"S67D4 S2D2 S2DE S2\" id=\"t5e_181\">courants respectifs des c\u00e9dants </span><span class=\"S67D5 S2D2 S2DE S2\" id=\"t5f_181\">; </span><span class=\"S67D6 S2D2 S2DE S2\" id=\"t5g_181\">\u00e0 la cession \u00e0 PV-CP Immobilier Holding par Euro Disney </span><span class=\"S233B S2DB S2DE S2\" id=\"t5h_181\">E </span><span class=\"S67D7 S2D2 S2DE S2\" id=\"t5i_181\">Associ\u00e9s </span><span class=\"S67D8 S2D2 S2DE S2\" id=\"t5j_181\">SAS (\u00ab </span><span class=\"S67D9 S2D2 S2DE S2\" id=\"t5k_181\">EDA </span><span class=\"S67DA S2D2 S2DE S2\" id=\"t5l_181\">\u00bb) et VNVE des parts sociales et comptes </span><span class=\"S67DB S2D2 S2DE S2\" id=\"t5m_181\">courants </span><span class=\"S67DC S2D2 S2DE S2\" id=\"t5n_181\">d\u00e9tenus </span><span class=\"S67DD S2D2 S2DE S2\" id=\"t5o_181\">par </span><span class=\"S67DE S2D2 S2DE S2\" id=\"t5p_181\">les </span><span class=\"S67DF S2D2 S2DE S2\" id=\"t5q_181\">c\u00e9dants </span><span class=\"S67E0 S2D2 S2DE S2\" id=\"t5r_181\">dans </span><span class=\"S67E1 S2D2 S2DE S2\" id=\"t5s_181\">les </span><span class=\"S67E2 S2D2 S2DE S2\" id=\"t5t_181\">SNC </span><span class=\"S67E3 S2D2 S2DE S2\" id=\"t5u_181\">Nature </span><span class=\"S233E S2D2 S2DE S2\" id=\"t5v_181\">\u00c9quipements </span><span class=\"S67E4 S2D2 S2DE S2\" id=\"t5w_181\">I, Nature \u00c9quipements </span><span class=\"S67E5 S2D2 S2DE S2\" id=\"t5x_181\">II, Nature H\u00e9bergements </span><span class=\"S67E6 S2D2 S2DE S2\" id=\"t5y_181\">I et </span><span class=\"S81C S2D2 S2DE S2\" id=\"t5z_181\">Nature H\u00e9bergements </span><span class=\"S67E7 S2D2 S2DE S2\" id=\"t60_181\">II </span><span class=\"S67E8 S2D2 S2DE S2\" id=\"t61_181\">; </span><span class=\"S67E9 S2D2 S2DE S2\" id=\"t62_181\">au pr\u00e9paiement par VNT de 41,8 </span><span class=\"S67EA S2D2 S2DE S2\" id=\"t63_181\">millions d\u2019euros de loyers \u00e0 la </span><span class=\"S1CAE S2DB S2DE S2\" id=\"t64_181\">E </span><span class=\"S67EB S2D2 S2DE S2\" id=\"t65_181\">SCI Nature \u00c9quipements </span><span class=\"S67EC S2D2 S2DE S2\" id=\"t66_181\">1, ledit pr\u00e9paiement \u00e9tant financ\u00e9 via un </span><span class=\"S67ED S2D2 S2DE S2\" id=\"t67_181\">versement en num\u00e9raire r\u00e9alis\u00e9 par le groupe Euro Disney au </span><span class=\"S67EE S2D2 S2DE S2\" id=\"t68_181\">travers de Val d\u2019Europe Promotion </span><span class=\"S67EF S2D2 S2DE S2\" id=\"t69_181\">SAS </span><span class=\"S67F0 S2D2 S2DE S2\" id=\"t6a_181\">; </span><span class=\"S67F1 S2D2 S2DE S2\" id=\"t6b_181\">\u00e0 la conclusion d\u2019un accord commercial entre le Groupe </span><span class=\"S67F2 S2DB S2DE S2\" id=\"t6c_181\">E </span><span class=\"S67F3 S2D2 S2DE S2\" id=\"t6d_181\">Pierre </span><span class=\"S67F4 S2D2 S2DE S2\" id=\"t6e_181\">&amp; </span><span class=\"S67F5 S2D2 S2DE S2\" id=\"t6f_181\">Vacances-Center Parcs et EDA </span><span class=\"S67F6 S2D2 S2DE S2\" id=\"t6g_181\">; </span><span class=\"S67F7 S2D2 S2DE S2\" id=\"t6h_181\">du fait de la sortie d\u2019EDA du p\u00f4le VNT, \u00e0 la mainlev\u00e9e des </span><span class=\"S1CCB S2DB S2DE S2\" id=\"t6i_181\">E </span><span class=\"S67F8 S2D2 S2DE S2\" id=\"t6j_181\">garanties qu\u2019EDA avait consenties \u00e0 la SCI Nature \u00c9quipements </span><span class=\"S67F9 S2D2 S2DE S2\" id=\"t6k_181\">1 </span><span class=\"S67FA S2D2 S2DE S2\" id=\"t6l_181\">et \u00e0 DLE, \u00e9tant pr\u00e9cis\u00e9 que Pierre </span><span class=\"S67FB S2D2 S2DE S2\" id=\"t6m_181\">et </span><span class=\"S67FC S2D2 S2DE S2\" id=\"t6n_181\">Vacances a en revanche </span><span class=\"S67FD S2D2 S2DE S2\" id=\"t6o_181\">maintenu les garanties accord\u00e9es dans le cadre des baux en </span><span class=\"S2350 S2D2 S2DE S2\" id=\"t6p_181\">vigueur </span><span class=\"S67FE S2D2 S2DE S2\" id=\"t6q_181\">en </span><span class=\"S67FF S2D2 S2DE S2\" id=\"t6r_181\">les </span><span class=\"S6800 S2D2 S2DE S2\" id=\"t6s_181\">adaptant </span><span class=\"S6801 S2D2 S2DE S2\" id=\"t6t_181\">au </span><span class=\"S6802 S2D2 S2DE S2\" id=\"t6u_181\">nouveau </span><span class=\"S6803 S2D2 S2DE S2\" id=\"t6v_181\">p\u00e9rim\u00e8tre </span><span class=\"S6804 S2D2 S2DE S2\" id=\"t6w_181\">\u2013 </span><span class=\"S6805 S2D2 S2DE S2\" id=\"t6x_181\">ces </span><span class=\"S6806 S2D2 S2DE S2\" id=\"t6y_181\">modifications ont \u00e9t\u00e9 prises en compte lors de la n\u00e9gociation </span><span class=\"S6807 S2D2 S2DE S2\" id=\"t6z_181\">d\u2019avenants au Bail \u00c9quipements et au Bail DLE, lesdits avenants </span><span class=\"S4C1 S2D2 S2DE S2\" id=\"t70_181\">ayant \u00e9galement \u00e9t\u00e9 sign\u00e9 au </span><span class=\"S6808 S2DC S2DE S2\" id=\"t71_181\">closing </span><span class=\"S6809 S2D2 S2DE S2\" id=\"t72_181\">; </span><span class=\"S6810 S2D2 S2DE S2\" id=\"t7_182\">\u00e0 la cession par VNVE des terrains de la tranche T1A2, des terrains </span><span class=\"S1CF6 S2DB S2DE S2\" id=\"t8_182\">E </span><span class=\"S6811 S2D2 S2DE S2\" id=\"t9_182\">de la tranche T1B et des terrains dits \u00ab </span><span class=\"S6812 S2D2 S2DE S2\" id=\"ta_182\">Merlons </span><span class=\"S6813 S2D2 S2DE S2\" id=\"tb_182\">\u00bb au profit des </span><span class=\"S6814 S2D2 S2DE S2\" id=\"tc_182\">SNC de projet Bois du Jariel et L\u2019\u00c9pinette, constitu\u00e9es pour les </span><span class=\"S50A3 S2D2 S2DE S2\" id=\"td_182\">besoins des op\u00e9rations </span><span class=\"S6815 S2D2 S2DE S2\" id=\"te_182\">; </span><span class=\"S6816 S2D2 S2DE S2\" id=\"tf_182\">\u00e0 la conclusion par la SNC Bois du Jariel d\u2019une vente en l\u2019\u00e9tat futur </span><span class=\"S50A5 S2DB S2DE S2\" id=\"tg_182\">E </span><span class=\"S6817 S2D2 S2DE S2\" id=\"th_182\">d\u2019ach\u00e8vement (VEFA) portant sur les terrains de la tranche T1A2 </span><span class=\"S3996 S2D2 S2DE S2\" id=\"ti_182\">avec la </span><span class=\"S6818 S2D2 S2DE S2\" id=\"tj_182\">SAS Nature H\u00e9bergements </span><span class=\"S6819 S2D2 S2DE S2\" id=\"tk_182\">2 </span><span class=\"S681A S2D2 S2DE S2\" id=\"tl_182\">; </span><span class=\"S681B S2D2 S2DE S2\" id=\"tm_182\">\u00e0 la conclusion par VNT en qualit\u00e9 de preneur d\u2019un bail </span><span class=\"S468B S2DB S2DE S2\" id=\"tn_182\">E </span><span class=\"S681C S2D2 S2DE S2\" id=\"to_182\">commercial en l\u2019\u00e9tat futur d\u2019ach\u00e8vement avec la </span><span class=\"S681D S2D2 S2DE S2\" id=\"tp_182\">SAS Nature </span><span class=\"S6422 S2D2 S2DE S2\" id=\"tq_182\">H\u00e9bergements </span><span class=\"S681E S2D2 S2DE S2\" id=\"tr_182\">2. </span><span class=\"S681F S2D2 S1648 S2\" id=\"ts_182\">\u00c0 la suite de cette op\u00e9ration, le Groupe a pris le contr\u00f4le des huit </span><span class=\"S6820 S2D2 S1648 S2\" id=\"tt_182\">entit\u00e9s du p\u00f4le Villages Nature </span><span class=\"S6821 S2D5 S68E5 S2\" id=\"tu_182\">\u00ae </span><span class=\"S6822 S2D2 S1648 S2\" id=\"tv_182\">et les consolide par int\u00e9gration globale </span><span class=\"S6823 S2D2 S1648 S2\" id=\"tw_182\">depuis le 13 </span><span class=\"S6824 S2D2 S1648 S2\" id=\"tx_182\">d\u00e9cembre 2022, les nouveaux pourcentages d\u2019int\u00e9r\u00eats </span><span class=\"S6825 S2D2 S1648 S2\" id=\"ty_182\">dans chaque entit\u00e9 sont pr\u00e9sent\u00e9s dans la note </span><span class=\"S6826 S2D2 S1648 S2\" id=\"tz_182\">3. Le prix d\u2019acquisition </span><span class=\"S6827 S2D2 S1648 S2\" id=\"t10_182\">est essentiellement compos\u00e9 de l\u2019apport en num\u00e9raire du pr\u00e9paiement </span><span class=\"S6828 S2D2 S1648 S2\" id=\"t11_182\">de loyer. Cette op\u00e9ration a eu pour cons\u00e9quence d\u2019augmenter le bilan </span><span class=\"S6829 S2D2 S1648 S2\" id=\"t12_182\">du Groupe en date d\u2019acquisition d\u2019environ 200 </span><span class=\"S682A S2D2 S1648 S2\" id=\"t13_182\">millions d\u2019euros avant </span><span class=\"S682B S2D2 S1648 S2\" id=\"t14_182\">mise \u00e0 la juste valeur des actifs et passifs, principalement les </span><span class=\"S682C S2D2 S1648 S2\" id=\"t15_182\">immobilisations corporelles et droits d\u2019utilisation pour 146 </span><span class=\"S682D S2D2 S1648 S2\" id=\"t16_182\">millions </span><span class=\"S682E S2D2 S1648 S2\" id=\"t17_182\">d\u2019euros. Le p\u00f4le Villages Nature </span><span class=\"S682F S2D5 S68E5 S2\" id=\"t18_182\">\u00ae </span><span class=\"S6830 S2D2 S1648 S2\" id=\"t19_182\">a contribu\u00e9 au chiffre d\u2019affaires annuel </span><span class=\"S1EC7 S2D2 S1648 S2\" id=\"t1a_182\">pour 57,7 </span><span class=\"S6831 S2D2 S1648 S2\" id=\"t1b_182\">millions depuis le 13 </span><span class=\"S6832 S2D2 S1648 S2\" id=\"t1c_182\">d\u00e9cembre, date de sa prise de contr\u00f4le. </span><span class=\"S6833 S2D2 S124C S2\" id=\"t1d_182\">La prise de contr\u00f4le s\u2019analyse comme la cession de la quote-part </span><span class=\"S6834 S2D2 S124C S2\" id=\"t1e_182\">ant\u00e9rieurement d\u00e9tenue et une nouvelle acquisition \u00e0 la date de la </span><span class=\"S6835 S2D2 S124C S2\" id=\"t1f_182\">prise de contr\u00f4le. La premi\u00e8re consolidation en int\u00e9gration globale </span><span class=\"S6836 S2D2 S124C S2\" id=\"t1g_182\">appelle un exercice de mise \u00e0 la juste valeur de l\u2019ensemble des actifs </span><span class=\"S6837 S2D2 S124C S2\" id=\"t1h_182\">et passifs de l\u2019ensemble du p\u00f4le Villages Nature </span><span class=\"S6838 S2D5 S124C S2\" id=\"t1i_182\">\u00ae </span><span class=\"S6839 S2D2 S124C S2\" id=\"t1j_182\">. La diff\u00e9rence entre </span><span class=\"S683A S2D2 S124C S2\" id=\"t1k_182\">la situation nette r\u00e9\u00e9valu\u00e9e et la valeur des titres a \u00e9t\u00e9 comptabilis\u00e9e </span><span class=\"S683B S2D2 S124C S2\" id=\"t1l_182\">en compte de r\u00e9sultat en autres charges et produits op\u00e9rationnels. Y </span><span class=\"S274F S2D2 S124C S2\" id=\"t1m_182\">compris </span><span class=\"S683C S2D2 S124C S2\" id=\"t1n_182\">l\u2019effet </span><span class=\"S683D S2D2 S124C S2\" id=\"t1o_182\">de </span><span class=\"S683E S2D2 S124C S2\" id=\"t1p_182\">la </span><span class=\"S683F S2D2 S124C S2\" id=\"t1q_182\">perte </span><span class=\"S6840 S2D2 S124C S2\" id=\"t1r_182\">sur </span><span class=\"S6841 S2D2 S124C S2\" id=\"t1s_182\">cession </span><span class=\"S6842 S2D2 S124C S2\" id=\"t1t_182\">de </span><span class=\"S6843 S2D2 S124C S2\" id=\"t1u_182\">la </span><span class=\"S6844 S2D2 S124C S2\" id=\"t1v_182\">quote-part </span><span class=\"S6845 S2D2 S124C S2\" id=\"t1w_182\">ant\u00e9rieurement d\u00e9tenue et la mise \u00e0 la juste valeur des actifs et </span><span class=\"S6846 S2D2 S124C S2\" id=\"t1x_182\">passifs du p\u00f4le, l\u2019impact de la prise de contr\u00f4le s\u2019\u00e9tablit \u00e0 9,7 </span><span class=\"S6847 S2D2 S124C S2\" id=\"t1y_182\">millions </span><span class=\"S6848 S2D2 S124C S2\" id=\"t1z_182\">d\u2019euros et constitue un \u00e9cart d\u2019acquisition n\u00e9gatif (ou </span><span class=\"S6849 S2DC S124C S2\" id=\"t20_182\">badwill</span><span class=\"S684A S2D2 S124C S2\" id=\"t21_182\">). Le </span><span class=\"S684B S2D2 S124C S2\" id=\"t22_182\">badwill li\u00e9 \u00e0 cette op\u00e9ration s\u2019explique par l\u2019obligation du partenaire </span><span class=\"S684C S2D2 S124C S2\" id=\"t23_182\">de la co entreprise (Euro Disney Associ\u00e9s) de c\u00e9der sa participation et </span><span class=\"S684D S2D2 S124C S2\" id=\"t24_182\">de renoncer au projet de d\u00e9veloppement du parc existant lui </span><span class=\"S684E S2D2 S124C S2\" id=\"t25_182\">permettant d\u2019atteindre la taille critique n\u00e9cessaire pour \u00eatre rentable, </span><span class=\"S684F S2D2 S124C S2\" id=\"t26_182\">dans un contexte o\u00f9 il lui \u00e9tait impossible de r\u00e9aliser des synergies et </span><span class=\"S6850 S2D2 S124C S2\" id=\"t27_182\">o\u00f9 le d\u00e9veloppement du parc, n\u00e9cessaire pour atteindre la rentabilit\u00e9 </span><span class=\"S1834 S2D2 S124C S2\" id=\"t28_182\">attendue, n\u00e9cessitait la mobilisation de capitaux suppl\u00e9mentaires. </span><span class=\"S6851 S2D2 S2E1 S2\" id=\"t29_182\">Dans le cadre de l\u2019exercice de mise \u00e0 la juste valeur des actifs et </span><span class=\"S6852 S2D2 S2E1 S2\" id=\"t2a_182\">passifs du p\u00f4le Villages Nature </span><span class=\"S6853 S2D5 S2E1 S2\" id=\"t2b_182\">\u00ae </span><span class=\"S6854 S2D2 S2E1 S2\" id=\"t2c_182\">, le Groupe a mandat\u00e9 des experts </span><span class=\"S6855 S2D2 S2E1 S2\" id=\"t2d_182\">ind\u00e9pendants afin de fiabiliser l\u2019\u00e9valuation \u00e0 la juste valeur des actifs </span><span class=\"S6856 S2D2 S2E1 S2\" id=\"t2e_182\">et passifs acquis \u00e0 l\u2019issue de cette transaction. Les ajustements de </span><span class=\"S6857 S2D2 S2E1 S2\" id=\"t2f_182\">valeur enregistr\u00e9s en conclusion de la mission des experts sont </span><span class=\"S6858 S2D2 S2E1 S2\" id=\"t2g_182\">venus ajuster les actifs et passifs du p\u00e9rim\u00e8tre acquis et donc le </span><span class=\"S268 S2DC S2E1 S2\" id=\"t2h_182\">badwill </span><span class=\"S6859 S2D2 S2E1 S2\" id=\"t2i_182\">de l\u2019op\u00e9ration. Ils concernent essentiellement la valeur des </span><span class=\"S685A S2D2 S2E1 S2\" id=\"t2j_182\">stocks r\u00e9siduels port\u00e9s par les SNC et la valeur du droit d\u2019utilisation </span><span class=\"S685B S2D2 S2E1 S2\" id=\"t2k_182\">relatif aux \u00e9quipements centraux du parc (incluant l\u2019Aqualagon). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30177": {
   "value": "<span class=\"S62CF S2D8 S2\" id=\"t3s_172\">1.8 \u2013 Regroupement d\u2019entreprises </span><span class=\"S1E7E S62F5 S2\" id=\"t3t_172\">Co\u00fbt d\u2019acquisition des titres </span><span class=\"S62D0 S2D2 S2DE S2\" id=\"t3u_172\">Le co\u00fbt d\u2019acquisition des titres est \u00e9gal \u00e0 la juste valeur des actifs </span><span class=\"S62D1 S2D2 S2DE S2\" id=\"t3v_172\">remis et des passifs encourus ou assum\u00e9s ainsi que des </span><span class=\"S62D2 S2D2 S2DE S2\" id=\"t3w_172\">instruments de capitaux propres \u00e9mis par l\u2019acqu\u00e9reur \u00e0 la date de </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t3x_172\">l\u2019acquisition. </span><span class=\"S62D3 S2D2 S2DE S2\" id=\"t3y_172\">Les frais directement attribuables \u00e0 l\u2019acquisition sont comptabilis\u00e9s </span><span class=\"S62D4 S2D2 S2DE S2\" id=\"t3z_172\">en autres charges op\u00e9rationnelles au cours de la p\u00e9riode pendant </span><span class=\"S62D5 S2D2 S2DE S2\" id=\"t40_172\">laquelle ils sont encourus. </span><span class=\"S62D6 S2D2 S2DE S2\" id=\"t41_172\">Les </span><span class=\"S62D7 S2D2 S2DE S2\" id=\"t42_172\">compl\u00e9ments </span><span class=\"S62D8 S2D2 S2DE S2\" id=\"t43_172\">de </span><span class=\"S62D9 S2D2 S2DE S2\" id=\"t44_172\">prix </span><span class=\"S62DA S2D2 S2DE S2\" id=\"t45_172\">sont </span><span class=\"S62DB S2D2 S2DE S2\" id=\"t46_172\">comptabilis\u00e9s, </span><span class=\"S62DC S2D2 S2DE S2\" id=\"t47_172\">d\u00e8s </span><span class=\"S62DD S2D2 S2DE S2\" id=\"t48_172\">la </span><span class=\"S62DE S2D2 S2DE S2\" id=\"t49_172\">date </span><span class=\"S62DF S2D2 S2DE S2\" id=\"t4a_172\">d\u2019acquisition, quelle que soit leur probabilit\u00e9 de paiement, sur la </span><span class=\"S62E0 S2D2 S2DE S2\" id=\"t4b_172\">base </span><span class=\"S62E1 S2D2 S2DE S2\" id=\"t4c_172\">de </span><span class=\"S62E2 S2D2 S2DE S2\" id=\"t4d_172\">leur </span><span class=\"S62E3 S2D2 S2DE S2\" id=\"t4e_172\">juste </span><span class=\"S62E4 S2D2 S2DE S2\" id=\"t4f_172\">valeur. </span><span class=\"S62E5 S2D2 S2DE S2\" id=\"t4g_172\">Les </span><span class=\"S62E6 S2D2 S2DE S2\" id=\"t4h_172\">ajustements </span><span class=\"S62E7 S2D2 S2DE S2\" id=\"t4i_172\">ult\u00e9rieurs </span><span class=\"S62E8 S2D2 S2DE S2\" id=\"t4j_172\">des </span><span class=\"S1B9D S2D2 S2DE S2\" id=\"t4k_172\">compl\u00e9ments de prix sont comptabilis\u00e9s en r\u00e9sultat. </span><span class=\"S62E9 S62F5 S2\" id=\"t4l_172\">Actifs et passifs identifiables </span><span class=\"S62EA S62F5 S2\" id=\"t4m_172\">et </span><span class=\"S62EB S62F5 S2\" id=\"t4n_172\">\u00e9cart </span><span class=\"S62EC S62F5 S2\" id=\"t4o_172\">d\u2019acquisition </span><span class=\"S62ED S2D2 S2DE S2\" id=\"t4p_172\">Lors de leur entr\u00e9e dans le Groupe, les actifs et les passifs </span><span class=\"S62EE S2D2 S2DE S2\" id=\"t4q_172\">susceptibles d\u2019\u00eatre \u00e9valu\u00e9s s\u00e9par\u00e9ment sont inscrits au bilan </span><span class=\"S62EF S2D2 S2DE S2\" id=\"t4r_172\">consolid\u00e9 \u00e0 leur juste valeur. Les actifs destin\u00e9s \u00e0 \u00eatre revendus </span><span class=\"S62F0 S2D2 S2DE S2\" id=\"t4s_172\">sont \u00e9valu\u00e9s \u00e0 leur juste valeur nette du montant des co\u00fbts de </span><span class=\"S62F1 S2D2 S2DE S2\" id=\"t4t_172\">cession. Les biens destin\u00e9s \u00e0 l\u2019exploitation sont \u00e9valu\u00e9s \u00e0 leur juste </span><span class=\"S287B S2D2 S2DE S2\" id=\"t4u_172\">valeur. </span><span class=\"S62F2 S2D2 S2DE S2\" id=\"t4v_172\">La juste valeur des marques, en tant qu\u2019\u00e9l\u00e9ments incorporels </span><span class=\"S62F3 S2D2 S2DE S2\" id=\"t4w_172\">identifiables de l\u2019actif, est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence aux m\u00e9thodes </span><span class=\"S62F4 S2D2 S2DE S2\" id=\"t4x_172\">multicrit\u00e8res g\u00e9n\u00e9ralement admises en la mati\u00e8re (m\u00e9thode des </span><span class=\"S556F S2D2 S2DE S2\" id=\"t4y_172\">redevances, m\u00e9thode du surprofit et approche par les co\u00fbts). </span><span class=\"S62F6 S2D2 S2DE S2\" id=\"t7_173\">Le montant r\u00e9sultant de l\u2019\u00e9valuation des actifs identifiables </span><span class=\"S62F7 S2D2 S2DE S2\" id=\"t8_173\">constitue leur nouvelle valeur brute. Celle-ci sert de base aux calculs </span><span class=\"S62F8 S2D2 S2DE S2\" id=\"t9_173\">ult\u00e9rieurs des plus ou moins-values en cas de cession, ainsi que des </span><span class=\"S62F9 S2D2 S2DE S2\" id=\"ta_173\">dotations aux amortissements et aux provisions pour perte de </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tb_173\">valeur. </span><span class=\"S2101 S2D2 S2DE S2\" id=\"tc_173\">L\u2019\u00e9cart d\u2019acquisition repr\u00e9sente tout exc\u00e9dent de la somme de la </span><span class=\"S62FA S2D2 S2DE S2\" id=\"td_173\">contrepartie transf\u00e9r\u00e9e et le cas \u00e9ch\u00e9ant de la valeur des </span><span class=\"S3A29 S2D2 S2DE S2\" id=\"te_173\">\u00ab </span><span class=\"S62FB S2D2 S2DE S2\" id=\"tf_173\">participations ne donnant pas le contr\u00f4le </span><span class=\"S62FC S2D2 S2DE S2\" id=\"tg_173\">\u00bb sur la juste valeur </span><span class=\"S62FD S2D2 S2DE S2\" id=\"th_173\">nette des actifs et passifs identifiables de l\u2019entreprise acquise. En </span><span class=\"S62FE S2D2 S2DE S2\" id=\"ti_173\">fonction de l\u2019option retenue pour la valorisation de ces int\u00e9r\u00eats lors </span><span class=\"S62FF S2D2 S2DE S2\" id=\"tj_173\">de la prise de contr\u00f4le (juste valeur ou quote-part de l\u2019actif net </span><span class=\"S6300 S2D2 S2DE S2\" id=\"tk_173\">acquis), l\u2019\u00e9cart d\u2019acquisition reconnu repr\u00e9sente soit la quote-part </span><span class=\"S6301 S2D2 S2DE S2\" id=\"tl_173\">acquise par le Groupe (\u00e9cart d\u2019acquisition partiel) soit la part du </span><span class=\"S6302 S2D2 S2DE S2\" id=\"tm_173\">groupe et la part des participations ne donnant pas le contr\u00f4le </span><span class=\"S2B65 S2D2 S2DE S2\" id=\"tn_173\">(\u00e9cart d\u2019acquisition complet). </span><span class=\"S6303 S2D2 S2DE S2\" id=\"to_173\">Si la diff\u00e9rence est positive, elle est enregistr\u00e9e sous la rubrique </span><span class=\"S6304 S2D2 S2DE S2\" id=\"tp_173\">\u00ab </span><span class=\"S6305 S2D2 S2DE S2\" id=\"tq_173\">\u00c9carts d\u2019acquisition </span><span class=\"S6306 S2D2 S2DE S2\" id=\"tr_173\">\u00bb pour les soci\u00e9t\u00e9s consolid\u00e9es par </span><span class=\"S6307 S2D2 S2DE S2\" id=\"ts_173\">int\u00e9gration globale et dans le poste \u00ab </span><span class=\"S6308 S2D2 S2DE S2\" id=\"tt_173\">Titres mis en \u00e9quivalence </span><span class=\"S6309 S2D2 S2DE S2\" id=\"tu_173\">\u00bb </span><span class=\"S630A S2D2 S2DE S2\" id=\"tv_173\">pour les co-entreprises ou les soci\u00e9t\u00e9s dans lesquelles le Groupe </span><span class=\"S630B S2D2 S2DE S2\" id=\"tw_173\">exerce une influence notable. Si la diff\u00e9rence est n\u00e9gative, elle est </span><span class=\"S630C S2D2 S2DE S2\" id=\"tx_173\">enregistr\u00e9e directement en r\u00e9sultat (r\u00e9sultat non courant). </span><span class=\"S630D S2D2 S2DE S2\" id=\"ty_173\">Si de nouvelles informations conduisent, dans un d\u00e9lai de douze </span><span class=\"S630E S2D2 S2DE S2\" id=\"tz_173\">mois qui suit la date d\u2019acquisition, \u00e0 une nouvelle appr\u00e9ciation des </span><span class=\"S630F S2D2 S2DE S2\" id=\"t10_173\">justes valeurs des actifs et des passifs lors de leur entr\u00e9e dans le </span><span class=\"S5BD4 S2D2 S2DE S2\" id=\"t11_173\">bilan </span><span class=\"S6310 S2D2 S2DE S2\" id=\"t12_173\">consolid\u00e9, </span><span class=\"S6311 S2D2 S2DE S2\" id=\"t13_173\">celles-ci </span><span class=\"S6312 S2D2 S2DE S2\" id=\"t14_173\">sont </span><span class=\"S6313 S2D2 S2DE S2\" id=\"t15_173\">modifi\u00e9es. </span><span class=\"S6314 S2D2 S2DE S2\" id=\"t16_173\">Il </span><span class=\"S6315 S2D2 S2DE S2\" id=\"t17_173\">en </span><span class=\"S6316 S2D2 S2DE S2\" id=\"t18_173\">d\u00e9coule </span><span class=\"S6317 S2D2 S2DE S2\" id=\"t19_173\">automatiquement une modification de la valeur brute de l\u2019\u00e9cart </span><span class=\"S4A3B S2D2 S2DE S2\" id=\"t1a_173\">d\u2019acquisition. </span><span class=\"S6318 S2D2 S2DE S2\" id=\"t1b_173\">Lorsque l\u2019acquisition d\u2019une soci\u00e9t\u00e9 s\u2019effectue par achats successifs, </span><span class=\"S6319 S2D2 S2DE S2\" id=\"t1c_173\">la participation ant\u00e9rieurement d\u00e9tenue est r\u00e9\u00e9valu\u00e9e \u00e0 la juste </span><span class=\"S631A S2D2 S2DE S2\" id=\"t1d_173\">valeur \u00e0 la date de prise de contr\u00f4le et l\u2019\u00e9cart avec la valeur nette </span><span class=\"S2CED S2D2 S2DE S2\" id=\"t1e_173\">comptable est comptabilis\u00e9 en r\u00e9sultat. </span><span class=\"S631B S62F5 S2\" id=\"t1f_173\">Engagement de rachat des participations </span><span class=\"S631C S62F5 S2\" id=\"t1g_173\">ne </span><span class=\"S631D S62F5 S2\" id=\"t1h_173\">donnant pas le contr\u00f4le </span><span class=\"S631E S2D2 S2DE S2\" id=\"t1i_173\">Lorsque le Groupe a consenti \u00e0 des actionnaires de ses filiales </span><span class=\"S631F S2D2 S2DE S2\" id=\"t1j_173\">consolid\u00e9es par int\u00e9gration globale des options d\u2019achat sur leurs </span><span class=\"S6320 S2D2 S2DE S2\" id=\"t1k_173\">participations, il anticipe cette acquisition compl\u00e9mentaire de </span><span class=\"S6321 S2D2 S2DE S2\" id=\"t1l_173\">titres. Ces engagements sont comptabilis\u00e9s en dettes financi\u00e8res </span><span class=\"S6322 S2D2 S2DE S2\" id=\"t1m_173\">pour leur valeur actualis\u00e9e du montant du rachat, avec, pour </span><span class=\"S6323 S2D2 S2DE S2\" id=\"t1n_173\">contrepartie, les participations ne donnant pas le contr\u00f4le et pour le </span><span class=\"S1139 S2D2 S2DE S2\" id=\"t1o_173\">solde, les capitaux propres. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30207": {
   "value": "<span class=\"S62E9 S62F5 S2\" id=\"t4l_172\">Actifs et passifs identifiables </span><span class=\"S62EA S62F5 S2\" id=\"t4m_172\">et </span><span class=\"S62EB S62F5 S2\" id=\"t4n_172\">\u00e9cart </span><span class=\"S62EC S62F5 S2\" id=\"t4o_172\">d\u2019acquisition </span><span class=\"S62ED S2D2 S2DE S2\" id=\"t4p_172\">Lors de leur entr\u00e9e dans le Groupe, les actifs et les passifs </span><span class=\"S62EE S2D2 S2DE S2\" id=\"t4q_172\">susceptibles d\u2019\u00eatre \u00e9valu\u00e9s s\u00e9par\u00e9ment sont inscrits au bilan </span><span class=\"S62EF S2D2 S2DE S2\" id=\"t4r_172\">consolid\u00e9 \u00e0 leur juste valeur. Les actifs destin\u00e9s \u00e0 \u00eatre revendus </span><span class=\"S62F0 S2D2 S2DE S2\" id=\"t4s_172\">sont \u00e9valu\u00e9s \u00e0 leur juste valeur nette du montant des co\u00fbts de </span><span class=\"S62F1 S2D2 S2DE S2\" id=\"t4t_172\">cession. Les biens destin\u00e9s \u00e0 l\u2019exploitation sont \u00e9valu\u00e9s \u00e0 leur juste </span><span class=\"S287B S2D2 S2DE S2\" id=\"t4u_172\">valeur. </span><span class=\"S62F2 S2D2 S2DE S2\" id=\"t4v_172\">La juste valeur des marques, en tant qu\u2019\u00e9l\u00e9ments incorporels </span><span class=\"S62F3 S2D2 S2DE S2\" id=\"t4w_172\">identifiables de l\u2019actif, est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence aux m\u00e9thodes </span><span class=\"S62F4 S2D2 S2DE S2\" id=\"t4x_172\">multicrit\u00e8res g\u00e9n\u00e9ralement admises en la mati\u00e8re (m\u00e9thode des </span><span class=\"S556F S2D2 S2DE S2\" id=\"t4y_172\">redevances, m\u00e9thode du surprofit et approche par les co\u00fbts). </span><span class=\"S62F6 S2D2 S2DE S2\" id=\"t7_173\">Le montant r\u00e9sultant de l\u2019\u00e9valuation des actifs identifiables </span><span class=\"S62F7 S2D2 S2DE S2\" id=\"t8_173\">constitue leur nouvelle valeur brute. Celle-ci sert de base aux calculs </span><span class=\"S62F8 S2D2 S2DE S2\" id=\"t9_173\">ult\u00e9rieurs des plus ou moins-values en cas de cession, ainsi que des </span><span class=\"S62F9 S2D2 S2DE S2\" id=\"ta_173\">dotations aux amortissements et aux provisions pour perte de </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tb_173\">valeur. </span><span class=\"S2101 S2D2 S2DE S2\" id=\"tc_173\">L\u2019\u00e9cart d\u2019acquisition repr\u00e9sente tout exc\u00e9dent de la somme de la </span><span class=\"S62FA S2D2 S2DE S2\" id=\"td_173\">contrepartie transf\u00e9r\u00e9e et le cas \u00e9ch\u00e9ant de la valeur des </span><span class=\"S3A29 S2D2 S2DE S2\" id=\"te_173\">\u00ab </span><span class=\"S62FB S2D2 S2DE S2\" id=\"tf_173\">participations ne donnant pas le contr\u00f4le </span><span class=\"S62FC S2D2 S2DE S2\" id=\"tg_173\">\u00bb sur la juste valeur </span><span class=\"S62FD S2D2 S2DE S2\" id=\"th_173\">nette des actifs et passifs identifiables de l\u2019entreprise acquise. En </span><span class=\"S62FE S2D2 S2DE S2\" id=\"ti_173\">fonction de l\u2019option retenue pour la valorisation de ces int\u00e9r\u00eats lors </span><span class=\"S62FF S2D2 S2DE S2\" id=\"tj_173\">de la prise de contr\u00f4le (juste valeur ou quote-part de l\u2019actif net </span><span class=\"S6300 S2D2 S2DE S2\" id=\"tk_173\">acquis), l\u2019\u00e9cart d\u2019acquisition reconnu repr\u00e9sente soit la quote-part </span><span class=\"S6301 S2D2 S2DE S2\" id=\"tl_173\">acquise par le Groupe (\u00e9cart d\u2019acquisition partiel) soit la part du </span><span class=\"S6302 S2D2 S2DE S2\" id=\"tm_173\">groupe et la part des participations ne donnant pas le contr\u00f4le </span><span class=\"S2B65 S2D2 S2DE S2\" id=\"tn_173\">(\u00e9cart d\u2019acquisition complet). </span><span class=\"S6303 S2D2 S2DE S2\" id=\"to_173\">Si la diff\u00e9rence est positive, elle est enregistr\u00e9e sous la rubrique </span><span class=\"S6304 S2D2 S2DE S2\" id=\"tp_173\">\u00ab </span><span class=\"S6305 S2D2 S2DE S2\" id=\"tq_173\">\u00c9carts d\u2019acquisition </span><span class=\"S6306 S2D2 S2DE S2\" id=\"tr_173\">\u00bb pour les soci\u00e9t\u00e9s consolid\u00e9es par </span><span class=\"S6307 S2D2 S2DE S2\" id=\"ts_173\">int\u00e9gration globale et dans le poste \u00ab </span><span class=\"S6308 S2D2 S2DE S2\" id=\"tt_173\">Titres mis en \u00e9quivalence </span><span class=\"S6309 S2D2 S2DE S2\" id=\"tu_173\">\u00bb </span><span class=\"S630A S2D2 S2DE S2\" id=\"tv_173\">pour les co-entreprises ou les soci\u00e9t\u00e9s dans lesquelles le Groupe </span><span class=\"S630B S2D2 S2DE S2\" id=\"tw_173\">exerce une influence notable. Si la diff\u00e9rence est n\u00e9gative, elle est </span><span class=\"S630C S2D2 S2DE S2\" id=\"tx_173\">enregistr\u00e9e directement en r\u00e9sultat (r\u00e9sultat non courant). </span><span class=\"S630D S2D2 S2DE S2\" id=\"ty_173\">Si de nouvelles informations conduisent, dans un d\u00e9lai de douze </span><span class=\"S630E S2D2 S2DE S2\" id=\"tz_173\">mois qui suit la date d\u2019acquisition, \u00e0 une nouvelle appr\u00e9ciation des </span><span class=\"S630F S2D2 S2DE S2\" id=\"t10_173\">justes valeurs des actifs et des passifs lors de leur entr\u00e9e dans le </span><span class=\"S5BD4 S2D2 S2DE S2\" id=\"t11_173\">bilan </span><span class=\"S6310 S2D2 S2DE S2\" id=\"t12_173\">consolid\u00e9, </span><span class=\"S6311 S2D2 S2DE S2\" id=\"t13_173\">celles-ci </span><span class=\"S6312 S2D2 S2DE S2\" id=\"t14_173\">sont </span><span class=\"S6313 S2D2 S2DE S2\" id=\"t15_173\">modifi\u00e9es. </span><span class=\"S6314 S2D2 S2DE S2\" id=\"t16_173\">Il </span><span class=\"S6315 S2D2 S2DE S2\" id=\"t17_173\">en </span><span class=\"S6316 S2D2 S2DE S2\" id=\"t18_173\">d\u00e9coule </span><span class=\"S6317 S2D2 S2DE S2\" id=\"t19_173\">automatiquement une modification de la valeur brute de l\u2019\u00e9cart </span><span class=\"S4A3B S2D2 S2DE S2\" id=\"t1a_173\">d\u2019acquisition. </span><span class=\"S6318 S2D2 S2DE S2\" id=\"t1b_173\">Lorsque l\u2019acquisition d\u2019une soci\u00e9t\u00e9 s\u2019effectue par achats successifs, </span><span class=\"S6319 S2D2 S2DE S2\" id=\"t1c_173\">la participation ant\u00e9rieurement d\u00e9tenue est r\u00e9\u00e9valu\u00e9e \u00e0 la juste </span><span class=\"S631A S2D2 S2DE S2\" id=\"t1d_173\">valeur \u00e0 la date de prise de contr\u00f4le et l\u2019\u00e9cart avec la valeur nette </span><span class=\"S2CED S2D2 S2DE S2\" id=\"t1e_173\">comptable est comptabilis\u00e9 en r\u00e9sultat. </span><span class=\"S6333 S2D8 S2\" id=\"t27_173\">1.10 \u2013 Tests de d\u00e9pr\u00e9ciation </span><span class=\"S6334 S2D8 S2\" id=\"t28_173\">des </span><span class=\"S6335 S2D8 S2\" id=\"t29_173\">\u00e9carts </span><span class=\"S6336 S2D8 S2\" id=\"t2a_173\">d\u2019acquisition </span><span class=\"S6337 S2D2 S2DE S2\" id=\"t2b_173\">En application des normes IFRS, les \u00e9carts d\u2019acquisition ne sont pas </span><span class=\"S6338 S2D2 S2DE S2\" id=\"t2c_173\">amortissables, mais font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s </span><span class=\"S6339 S2D2 S2DE S2\" id=\"t2d_173\">l\u2019apparition d\u2019indices de pertes de valeur, et au minimum une fois </span><span class=\"S633A S2D2 S2DE S2\" id=\"t2e_173\">par an \u00e0 la fin de l\u2019exercice, soit au 30 </span><span class=\"S633B S2D2 S2DE S2\" id=\"t2f_173\">septembre. </span><span class=\"S633C S2D2 S2DE S2\" id=\"t2g_173\">Ce test est effectu\u00e9 afin de tenir compte d\u2019\u00e9ventuelles \u00e9volutions </span><span class=\"S633D S2D2 S2DE S2\" id=\"t2h_173\">ayant pu diminuer la rentabilit\u00e9 et la valeur de ces actifs. De tels </span><span class=\"S633E S2D2 S2DE S2\" id=\"t2i_173\">\u00e9v\u00e9nements ou circonstances comprennent des changements </span><span class=\"S633F S2D2 S2DE S2\" id=\"t2j_173\">significatifs d\u00e9favorables pr\u00e9sentant un caract\u00e8re durable, affectant </span><span class=\"S6340 S2D2 S2DE S2\" id=\"t2k_173\">l\u2019environnement \u00e9conomique ou les hypoth\u00e8ses et objectifs retenus </span><span class=\"S133C S2D2 S2DE S2\" id=\"t2l_173\">\u00e0 la date de l\u2019acquisition. </span><span class=\"S6341 S2D2 S2DE S2\" id=\"t2m_173\">Les \u00e9carts d\u2019acquisition issus d\u2019un regroupement d\u2019entreprises sont </span><span class=\"S6342 S2D2 S2DE S2\" id=\"t2n_173\">affect\u00e9s aux UGT ou groupes d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des </span><span class=\"S6343 S2D2 S2DE S2\" id=\"t2o_173\">synergies du regroupement d\u2019entreprises. Les UGT contenant un </span><span class=\"S6344 S2D2 S2DE S2\" id=\"t2p_173\">\u00e9cart d\u2019acquisition et/ou des immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6345 S2D2 S2DE S2\" id=\"t2q_173\">d\u2019utilit\u00e9 ind\u00e9termin\u00e9e, telles que certaines marques, font l\u2019objet </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t2r_173\">d\u2019un test de d\u00e9pr\u00e9ciation annuel syst\u00e9matique. </span><span class=\"S6346 S2D2 S2DE S2\" id=\"t2s_173\">Ce test est r\u00e9alis\u00e9 au niveau des secteurs op\u00e9rationnels utilis\u00e9s par </span><span class=\"S1823 S2D2 S2DE S2\" id=\"t2t_173\">le Groupe pour analyser ses r\u00e9sultats dans son reporting interne. </span><span class=\"S6347 S2D2 S2DE S2\" id=\"t2u_173\">Ce test de perte de valeur consiste \u00e0 comparer la valeur recouvrable </span><span class=\"S6348 S2D2 S2DE S2\" id=\"t2v_173\">des unit\u00e9s g\u00e9n\u00e9ratrices de tr\u00e9sorerie (UGT), ou du groupe d\u2019UGT, \u00e0 la </span><span class=\"S6349 S2D2 S2DE S2\" id=\"t2w_173\">valeur nette comptable des actifs correspondants y incluant les </span><span class=\"S634A S2D2 S2DE S2\" id=\"t2x_173\">\u00e9carts d\u2019acquisition le cas \u00e9ch\u00e9ant. Par ces tests de d\u00e9pr\u00e9ciation, le </span><span class=\"S634B S2D2 S2DE S2\" id=\"t2y_173\">Groupe s\u2019assure que la valeur recouvrable des \u00e9carts d\u2019acquisition </span><span class=\"S634C S2D2 S2DE S2\" id=\"t2z_173\">n\u2019est pas inf\u00e9rieure \u00e0 leur valeur nette comptable. La valeur </span><span class=\"S634D S2D2 S2DE S2\" id=\"t30_173\">recouvrable correspond \u00e0 la valeur la plus \u00e9lev\u00e9e entre la juste </span><span class=\"SF27 S2D2 S2DE S2\" id=\"t31_173\">valeur diminu\u00e9e des co\u00fbts de vente et la valeur d\u2019utilit\u00e9. </span><span class=\"S634E S2D2 S2DE S2\" id=\"t32_173\">Dans le cas d\u2019actif devant faire l\u2019objet d\u2019une cession, la valeur </span><span class=\"S634F S2D2 S2DE S2\" id=\"t33_173\">recouvrable est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence \u00e0 la juste valeur diminu\u00e9e </span><span class=\"S63E S2D2 S2DE S2\" id=\"t34_173\">des co\u00fbts de vente. </span><span class=\"S6350 S2D2 S2DE S2\" id=\"t35_173\">La juste valeur diminu\u00e9e des co\u00fbts de vente correspond au prix de </span><span class=\"S6351 S2D2 S2DE S2\" id=\"t36_173\">vente qui pourrait \u00eatre obtenu lors d\u2019une transaction r\u00e9alis\u00e9e dans </span><span class=\"S6352 S2D2 S2DE S2\" id=\"t37_173\">des conditions de march\u00e9 normales entre des parties bien </span><span class=\"S6353 S2D2 S2DE S2\" id=\"t38_173\">inform\u00e9es et consentantes, minor\u00e9 des frais de vente et des co\u00fbts </span><span class=\"S6354 S2D2 S2DE S2\" id=\"t39_173\">de sortie de l\u2019activit\u00e9. Le prix de cession de l\u2019actif est d\u00e9termin\u00e9 par </span><span class=\"S6355 S2D2 S2DE S2\" id=\"t3a_173\">r\u00e9f\u00e9rence \u00e0 des transactions similaires r\u00e9centes ou des \u00e9valuations </span><span class=\"S6356 S2D2 S2DE S2\" id=\"t3b_173\">r\u00e9alis\u00e9es par des experts ind\u00e9pendants dans une perspective de </span><span class=\"S2A76 S2D2 S2DE S2\" id=\"t3c_173\">cession. </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span><span class=\"S6364 S2D2 S2DE S2\" id=\"t3s_173\">Une perte de valeur est comptabilis\u00e9e au compte de r\u00e9sultat si la </span><span class=\"S6365 S2D2 S2DE S2\" id=\"t3t_173\">valeur </span><span class=\"S6366 S2D2 S2DE S2\" id=\"t3u_173\">comptable </span><span class=\"S6367 S2D2 S2DE S2\" id=\"t3v_173\">de </span><span class=\"S6368 S2D2 S2DE S2\" id=\"t3w_173\">l\u2019UGT </span><span class=\"S6369 S2D2 S2DE S2\" id=\"t3x_173\">portant </span><span class=\"S636A S2D2 S2DE S2\" id=\"t3y_173\">l\u2019\u00e9cart </span><span class=\"S636B S2D2 S2DE S2\" id=\"t3z_173\">d\u2019acquisition </span><span class=\"S636C S2D2 S2DE S2\" id=\"t40_173\">est </span><span class=\"S636D S2D2 S2DE S2\" id=\"t41_173\">sup\u00e9rieure \u00e0 sa valeur recouvrable. La charge de d\u00e9pr\u00e9ciation est </span><span class=\"S636E S2D2 S2DE S2\" id=\"t42_173\">alors enregistr\u00e9e dans le poste \u00ab </span><span class=\"S636F S2D2 S2DE S2\" id=\"t43_173\">Autres charges et produits </span><span class=\"S4728 S2D2 S2DE S2\" id=\"t44_173\">op\u00e9rationnels </span><span class=\"S6370 S2D2 S2DE S2\" id=\"t45_173\">\u00bb. Les \u00e9ventuelles pertes de valeur affect\u00e9es \u00e0 un </span><span class=\"S6371 S2D2 S2DE S2\" id=\"t46_173\">\u00e9cart d\u2019acquisition ne sont pas r\u00e9versibles. </span><span class=\"S6372 S2D8 S2\" id=\"t7_174\">1.11 \u2013 Immobilisations incorporelles </span><span class=\"S6373 S2D2 S2DE S2\" id=\"t8_174\">Les immobilisations incorporelles acquises s\u00e9par\u00e9ment figurent au </span><span class=\"S21DD S2D2 S2DE S2\" id=\"t9_174\">bilan </span><span class=\"S6374 S2D2 S2DE S2\" id=\"ta_174\">\u00e0 </span><span class=\"S6375 S2D2 S2DE S2\" id=\"tb_174\">leur </span><span class=\"S6376 S2D2 S2DE S2\" id=\"tc_174\">co\u00fbt </span><span class=\"S6377 S2D2 S2DE S2\" id=\"td_174\">d\u2019acquisition </span><span class=\"S6378 S2D2 S2DE S2\" id=\"te_174\">diminu\u00e9 </span><span class=\"S6379 S2D2 S2DE S2\" id=\"tf_174\">du </span><span class=\"S637A S2D2 S2DE S2\" id=\"tg_174\">cumul </span><span class=\"S637B S2D2 S2DE S2\" id=\"th_174\">des </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ti_174\">amortissements et des \u00e9ventuelles pertes de valeur. </span><span class=\"S637C S2D2 S2DE S2\" id=\"tj_174\">Les immobilisations incorporelles acquises dans le cadre d\u2019un </span><span class=\"S637D S2D2 S2DE S2\" id=\"tk_174\">regroupement d\u2019entreprises sont enregistr\u00e9es, pour leur juste valeur </span><span class=\"S637E S2D2 S2DE S2\" id=\"tl_174\">\u00e0 la date d\u2019acquisition, s\u00e9par\u00e9ment de l\u2019\u00e9cart d\u2019acquisition si elles </span><span class=\"S637F S2D2 S2DE S2\" id=\"tm_174\">sont identifiables, c\u2019est-\u00e0-dire si elles remplissent l\u2019une des deux </span><span class=\"S1257 S2D2 S2DE S2\" id=\"tn_174\">conditions suivantes </span><span class=\"S6380 S2D2 S2DE S2\" id=\"to_174\">: </span><span class=\"S6381 S2D2 S2DE S2\" id=\"tp_174\">elles r\u00e9sultent de droits l\u00e9gaux ou contractuels </span><span class=\"S6382 S2D2 S2DE S2\" id=\"tq_174\">; ou </span><span class=\"S5D6 S2DB S2DE S2\" id=\"tr_174\">E </span><span class=\"S3B3 S2D2 S2DE S2\" id=\"ts_174\">elles sont s\u00e9parables de l\u2019entit\u00e9 acquise. </span><span class=\"S5CB1 S2DB S2DE S2\" id=\"tt_174\">E </span><span class=\"S5E84 S2D2 S2DE S2\" id=\"tu_174\">Elles correspondent essentiellement aux marques. </span><span class=\"S2896 S2D2 S2DE S2\" id=\"tv_174\">Les immobilisations incorporelles comprennent </span><span class=\"S6383 S2D2 S2DE S2\" id=\"tw_174\">: </span><span class=\"S6384 S2D2 S2DE S2\" id=\"tx_174\">les marques qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6385 S2DB S2DE S2\" id=\"ty_174\">E </span><span class=\"S6386 S2D2 S2DE S2\" id=\"tz_174\">de vie ind\u00e9finie, le Groupe ayant jug\u00e9 qu\u2019il n\u2019existait pas de limite </span><span class=\"S6387 S2D2 S2DE S2\" id=\"t10_174\">pr\u00e9visible \u00e0 la p\u00e9riode au cours de laquelle il s\u2019attend \u00e0 pouvoir </span><span class=\"S6388 S2D2 S2DE S2\" id=\"t11_174\">les utiliser. </span><span class=\"S6389 S2D2 S2DE S2\" id=\"t12_174\">Elles sont inscrites au bilan sur la base d\u2019une valorisation r\u00e9alis\u00e9e </span><span class=\"S638A S2D2 S2DE S2\" id=\"t13_174\">\u00e0 leur date d\u2019acquisition par des experts ind\u00e9pendants selon une </span><span class=\"S638B S2D2 S2DE S2\" id=\"t14_174\">approche multicrit\u00e8re tenant compte de leur notori\u00e9t\u00e9 et de leur </span><span class=\"S638C S2D2 S2DE S2\" id=\"t15_174\">contribution future aux r\u00e9sultats. </span><span class=\"S638D S2D2 S2DE S2\" id=\"t16_174\">Les marques ne sont donc pas amorties, mais leur valorisation </span><span class=\"S638E S2D2 S2DE S2\" id=\"t17_174\">fait l\u2019objet d\u2019un test d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur </span><span class=\"S638F S2D2 S2DE S2\" id=\"t18_174\">et au minimum une fois par an. Une perte de valeur est constat\u00e9e </span><span class=\"S6390 S2D2 S2DE S2\" id=\"t19_174\">si l\u2019application des tests de d\u00e9pr\u00e9ciation conduit \u00e0 une \u00e9valuation </span><span class=\"S6391 S2D2 S2DE S2\" id=\"t1a_174\">inf\u00e9rieure \u00e0 leur valeur nette comptable. </span><span class=\"S6392 S2D2 S2DE S2\" id=\"t1b_174\">Le Groupe d\u00e9termine la valeur d\u2019utilit\u00e9 de chacune de ses </span><span class=\"S6393 S2D2 S2DE S2\" id=\"t1c_174\">marques en proc\u00e9dant \u00e0 la mise \u00e0 jour de leur valorisation, soit </span><span class=\"S6394 S2D2 S2DE S2\" id=\"t1d_174\">selon la m\u00e9thode utilis\u00e9e pour les tests de d\u00e9pr\u00e9ciation des </span><span class=\"S6395 S2D2 S2DE S2\" id=\"t1e_174\">\u00e9carts d\u2019acquisition (\u00e0 savoir une actualisation des flux futurs de </span><span class=\"S6396 S2D2 S2DE S2\" id=\"t1f_174\">tr\u00e9sorerie g\u00e9n\u00e9r\u00e9s par l\u2019activit\u00e9 couverte par la marque), soit </span><span class=\"S6397 S2D2 S2DE S2\" id=\"t1g_174\">selon la m\u00e9thode des redevances (projection \u00e0 l\u2019infini des </span><span class=\"S6398 S2D2 S2DE S2\" id=\"t1h_174\">redevances d\u2019une marque). En cas de d\u00e9pr\u00e9ciation, celle-ci est </span><span class=\"S6399 S2D2 S2DE S2\" id=\"t1i_174\">enregistr\u00e9e dans la rubrique \u00ab </span><span class=\"S639A S2D2 S2DE S2\" id=\"t1j_174\">Autres charges op\u00e9rationnelles </span><span class=\"S639B S2D2 S2DE S2\" id=\"t1k_174\">\u00bb </span><span class=\"S639C S2D2 S2DE S2\" id=\"t1l_174\">du compte de r\u00e9sultat. Cette provision peut \u00eatre reprise </span><span class=\"S639D S2D2 S2DE S2\" id=\"t1m_174\">ult\u00e9rieurement si la valeur recouvrable redevient plus \u00e9lev\u00e9e que </span><span class=\"S639E S2D2 S2DE S2\" id=\"t1n_174\">la valeur nette comptable </span><span class=\"S639F S2D2 S2DE S2\" id=\"t1o_174\">; </span><span class=\"S63A0 S2D2 S2DE S2\" id=\"t1p_174\">les autres immobilisations incorporelles que le Groupe a </span><span class=\"S63A1 S2DB S2DE S2\" id=\"t1q_174\">E </span><span class=\"S63A2 S2D2 S2DE S2\" id=\"t1r_174\">qualifi\u00e9es d\u2019immobilisations \u00e0 dur\u00e9e de vie d\u00e9finie. Elles </span><span class=\"S63A3 S2D2 S2DE S2\" id=\"t1s_174\">concernent essentiellement les concessions et brevets qui </span><span class=\"S63A4 S2D2 S2DE S2\" id=\"t1t_174\">correspondent principalement aux licences d\u2019exploitation des </span><span class=\"S63A5 S2D2 S2DE S2\" id=\"t1u_174\">logiciels, ainsi que les d\u00e9penses li\u00e9es \u00e0 des programmes </span><span class=\"S63A6 S2D2 S2DE S2\" id=\"t1v_174\">informatiques. Ces immobilisations sont amorties selon le mode </span><span class=\"S63A7 S2D2 S2DE S2\" id=\"t1w_174\">lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63A8 S2D2 S2DE S2\" id=\"t1x_174\">comprise en g\u00e9n\u00e9ral entre 3 et </span><span class=\"S63A9 S2D2 S2DE S2\" id=\"t1y_174\">8 </span><span class=\"S63AA S2D2 S2DE S2\" id=\"t1z_174\">ans. En cas d\u2019indices de perte de </span><span class=\"S63AB S2D2 S2DE S2\" id=\"t20_174\">valeur, un test de valorisation est syst\u00e9matiquement r\u00e9alis\u00e9. </span><span class=\"S6F6F S625B S2\" id=\"t8_191\">\u00c9carts d\u2019acquisition </span><span class=\"S6D4A S625C S2\" id=\"t9_191\">Note </span><span class=\"S6D4B S625C S2\" id=\"ta_191\">5 </span><span class=\"S6F70 SBD4 S2\" id=\"tb_191\">(en milliers d\u2019euros) </span><span class=\"S6F71 S71F S2\" id=\"tc_191\">30/09/2023 </span><span class=\"S6F72 SBD3 S2\" id=\"td_191\">30/09/2022 </span><span class=\"S2F14 SBD5 S2\" id=\"te_191\">Center Parcs </span><span class=\"S5DAF SBD5 S2\" id=\"tf_191\">125 </span><span class=\"S5DB0 SBD5 S2\" id=\"tg_191\">103 </span><span class=\"S5DB1 SBD5 S2\" id=\"th_191\">125 </span><span class=\"S5DB2 SBD5 S2\" id=\"ti_191\">103 </span><span class=\"S5A31 SBD5 S2\" id=\"tj_191\">Pierre </span><span class=\"S6F73 SBD5 S2\" id=\"tk_191\">&amp; </span><span class=\"S6F74 SBD5 S2\" id=\"tl_191\">Vacances </span><span class=\"S6F75 SBD5 S2\" id=\"tm_191\">14 </span><span class=\"S5DB5 SBD5 S2\" id=\"tn_191\">956 </span><span class=\"S6F76 SBD5 S2\" id=\"to_191\">13 </span><span class=\"S5DB7 SBD5 S2\" id=\"tp_191\">716 </span><span class=\"S2BF8 S71F S2\" id=\"tq_191\">TOTAL EN VALEUR NETTE </span><span class=\"S5DBA S71F S2\" id=\"tr_191\">140 </span><span class=\"S5DBB S71F S2\" id=\"ts_191\">059 </span><span class=\"S5DBD S71F S2\" id=\"tt_191\">138 </span><span class=\"S5DBE S71F S2\" id=\"tu_191\">819 </span><span class=\"S2037 S2D2 S2DE S2\" id=\"tv_191\">Les </span><span class=\"S6F77 S2D2 S2DE S2\" id=\"tw_191\">\u00e9carts </span><span class=\"S6F78 S2D2 S2DE S2\" id=\"tx_191\">d\u2019acquisition </span><span class=\"S6F79 S2D2 S2DE S2\" id=\"ty_191\">sont </span><span class=\"S6F7A S2D2 S2DE S2\" id=\"tz_191\">pr\u00e9sent\u00e9s </span><span class=\"S6F7B S2D2 S2DE S2\" id=\"t10_191\">conform\u00e9ment </span><span class=\"S6F7C S2D2 S2DE S2\" id=\"t11_191\">\u00e0 </span><span class=\"S6F7D S2D2 S2DE S2\" id=\"t12_191\">l\u2019organisation interne du Groupe et \u00e0 l\u2019information sectorielle IFRS </span><span class=\"S6F7E S2D2 S2DE S2\" id=\"t13_191\">8 </span><span class=\"SAB3 S2D2 S2DE S2\" id=\"t14_191\">pr\u00e9sent\u00e9e en note </span><span class=\"S6F7F S2D2 S2DE S2\" id=\"t15_191\">4. </span><span class=\"S6F80 S2D2 S2DE S2\" id=\"t16_191\">Les \u00e9carts d\u2019acquisition ont fait l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation au </span><span class=\"S4949 S2D2 S2DE S2\" id=\"t17_191\">30 </span><span class=\"S6F81 S2D2 S2DE S2\" id=\"t18_191\">septembre 2023, conform\u00e9ment aux modalit\u00e9s d\u00e9crites dans les </span><span class=\"SABD S2D2 S2DE S2\" id=\"t19_191\">notes </span><span class=\"S6F82 S2D2 S2DE S2\" id=\"t1a_191\">1.11 et </span><span class=\"S6F83 S2D2 S2DE S2\" id=\"t1b_191\">7. </span><span class=\"S6F84 S625B S2\" id=\"t1c_191\">Immobilisations incorporelles </span><span class=\"S6F85 S625C S2\" id=\"t1d_191\">Note </span><span class=\"S6F86 S625C S2\" id=\"t1e_191\">6 </span><span class=\"S6F87 SBD4 S2\" id=\"t1f_191\">(en milliers d\u2019euros) </span><span class=\"S6F88 SBD3 S2\" id=\"t1g_191\">Marques </span><span class=\"S543C SBD3 S2\" id=\"t1h_191\">Autres </span><span class=\"S6F89 SBD3 S2\" id=\"t1i_191\">immobilisations </span><span class=\"S6F8A SBD3 S2\" id=\"t1j_191\">incorporelles </span><span class=\"S584C SBD3 S2\" id=\"t1k_191\">Total </span><span class=\"S6F8B SBD3 S2\" id=\"t1l_191\">immobilisations </span><span class=\"S6F8C SBD3 S2\" id=\"t1m_191\">incorporelles </span><span class=\"S7CA SBD3 S2\" id=\"t1n_191\">Au 30 </span><span class=\"S6F8D SBD3 S2\" id=\"t1o_191\">septembre 2021 </span><span class=\"S222B SBD5 S2\" id=\"t1p_191\">Valeurs brutes </span><span class=\"S6F8E SBD5 S2\" id=\"t1q_191\">105 </span><span class=\"S2232 SBD5 S2\" id=\"t1r_191\">777 </span><span class=\"S6F8F SBD5 S2\" id=\"t1s_191\">82 </span><span class=\"S5DEF SBD5 S2\" id=\"t1t_191\">723 </span><span class=\"S5DF1 SBD5 S2\" id=\"t1u_191\">188 </span><span class=\"S5DF2 SBD5 S2\" id=\"t1v_191\">500 </span><span class=\"S6D1D SBD5 S2\" id=\"t1w_191\">Amortissements et d\u00e9pr\u00e9ciations cumul\u00e9s </span><span class=\"S6F90 SBD5 S2\" id=\"t1x_191\">- </span><span class=\"S6F91 SBD5 S2\" id=\"t1y_191\">9 </span><span class=\"S6F92 SBD5 S2\" id=\"t1z_191\">055 </span><span class=\"S6F93 SBD5 S2\" id=\"t20_191\">- </span><span class=\"S6F94 SBD5 S2\" id=\"t21_191\">56 </span><span class=\"S6F95 SBD5 S2\" id=\"t22_191\">612 </span><span class=\"S6F96 SBD5 S2\" id=\"t23_191\">- </span><span class=\"S6F97 SBD5 S2\" id=\"t24_191\">65 </span><span class=\"S6F98 SBD5 S2\" id=\"t25_191\">667 </span><span class=\"S452 SBD3 S2\" id=\"t26_191\">VALEURS NETTES </span><span class=\"S6F99 SBD3 S2\" id=\"t27_191\">96 </span><span class=\"S6F9A SBD3 S2\" id=\"t28_191\">722 </span><span class=\"S6F9B SBD3 S2\" id=\"t29_191\">26 </span><span class=\"S5DFA SBD3 S2\" id=\"t2a_191\">111 </span><span class=\"S6F9C SBD3 S2\" id=\"t2b_191\">122 </span><span class=\"S5DFD SBD3 S2\" id=\"t2c_191\">833 </span><span class=\"S868 SBD5 S2\" id=\"t2d_191\">Acquisitions </span><span class=\"S6F9D SBD5 S2\" id=\"t2e_191\">- </span><span class=\"S6F9E SBD5 S2\" id=\"t2f_191\">9 </span><span class=\"S5D61 SBD5 S2\" id=\"t2g_191\">047 </span><span class=\"S6F9F SBD5 S2\" id=\"t2h_191\">9 </span><span class=\"S5D63 SBD5 S2\" id=\"t2i_191\">047 </span><span class=\"S5177 SBD5 S2\" id=\"t2j_191\">Cessions nettes et mises au rebut nettes </span><span class=\"S6FA0 SBD5 S2\" id=\"t2k_191\">- </span><span class=\"S6FA1 SBD5 S2\" id=\"t2l_191\">- </span><span class=\"S6FA2 SBD5 S2\" id=\"t2m_191\">445 </span><span class=\"S6FA3 SBD5 S2\" id=\"t2n_191\">- </span><span class=\"S6FA4 SBD5 S2\" id=\"t2o_191\">445 </span><span class=\"S2FFE SBD5 S2\" id=\"t2p_191\">Sortie de p\u00e9rim\u00e8tre </span><span class=\"S6FA5 SBD5 S2\" id=\"t2q_191\">- </span><span class=\"S6FA6 SBD5 S2\" id=\"t2r_191\">122 </span><span class=\"S6FA7 SBD5 S2\" id=\"t2s_191\">122 </span><span class=\"S1D79 SBD5 S2\" id=\"t2t_191\">Amortissements et d\u00e9pr\u00e9ciations </span><span class=\"S6FA8 SBD5 S2\" id=\"t2u_191\">- </span><span class=\"S6099 SBD5 S2\" id=\"t2v_191\">- </span><span class=\"S6FA9 SBD5 S2\" id=\"t2w_191\">8 </span><span class=\"S6FAA SBD5 S2\" id=\"t2x_191\">228 </span><span class=\"S6FAB SBD5 S2\" id=\"t2y_191\">- </span><span class=\"S6FAC SBD5 S2\" id=\"t2z_191\">8 </span><span class=\"S6FAD SBD5 S2\" id=\"t30_191\">228 </span><span class=\"S17CF SBD5 S2\" id=\"t31_191\">\u00c9carts de conversion et autres </span><span class=\"S6FAE SBD5 S2\" id=\"t32_191\">- </span><span class=\"S6FAF SBD5 S2\" id=\"t33_191\">- </span><span class=\"S6FB0 SBD5 S2\" id=\"t34_191\">122 </span><span class=\"S6FB1 SBD5 S2\" id=\"t35_191\">- </span><span class=\"S6FB2 SBD5 S2\" id=\"t36_191\">122 </span><span class=\"S6FB3 SBD3 S2\" id=\"t37_191\">TOTAL DES VARIATIONS DE L\u2019EXERCICE </span><span class=\"S6FB4 SBD3 S2\" id=\"t38_191\">- </span><span class=\"S6FB5 SBD3 S2\" id=\"t39_191\">374 </span><span class=\"S6FB6 SBD3 S2\" id=\"t3a_191\">374 </span><span class=\"S6FB7 SBD3 S2\" id=\"t3b_191\">Au 30 </span><span class=\"S6FB8 SBD3 S2\" id=\"t3c_191\">septembre 2022 </span><span class=\"S3CE9 SBD5 S2\" id=\"t3d_191\">Valeurs brutes </span><span class=\"S6FB9 SBD5 S2\" id=\"t3e_191\">105 </span><span class=\"S6ABE SBD5 S2\" id=\"t3f_191\">777 </span><span class=\"S67DF SBD5 S2\" id=\"t3g_191\">88 </span><span class=\"S6FBA SBD5 S2\" id=\"t3h_191\">159 </span><span class=\"S6FBB SBD5 S2\" id=\"t3i_191\">193 </span><span class=\"S6FBC SBD5 S2\" id=\"t3j_191\">936 </span><span class=\"S5A83 S1ABE S2\" id=\"t3k_191\">Amortissements et d\u00e9pr\u00e9ciations cumul\u00e9s </span><span class=\"S6FBD S1ABE S2\" id=\"t3l_191\">- </span><span class=\"S6FBE S1ABE S2\" id=\"t3m_191\">9 </span><span class=\"S6FBF S1ABE S2\" id=\"t3n_191\">055 </span><span class=\"S6FC0 S1ABE S2\" id=\"t3o_191\">- </span><span class=\"S6FC1 S1ABE S2\" id=\"t3p_191\">61 </span><span class=\"S6FC2 S1ABE S2\" id=\"t3q_191\">674 </span><span class=\"S6FC3 S1ABE S2\" id=\"t3r_191\">- </span><span class=\"S6FC4 S1ABE S2\" id=\"t3s_191\">70 </span><span class=\"S6FC5 S1ABE S2\" id=\"t3t_191\">729 </span><span class=\"S40A1 SBD3 S2\" id=\"t3u_191\">VALEURS NETTES </span><span class=\"S6FC6 SBD3 S2\" id=\"t3v_191\">96 </span><span class=\"S6FC7 SBD3 S2\" id=\"t3w_191\">722 </span><span class=\"S6FC8 SBD3 S2\" id=\"t3x_191\">26 </span><span class=\"S6FC9 SBD3 S2\" id=\"t3y_191\">485 </span><span class=\"S6FCA SBD3 S2\" id=\"t3z_191\">123 </span><span class=\"S45AD SBD3 S2\" id=\"t40_191\">207 </span><span class=\"SC69 SBD5 S2\" id=\"t41_191\">Acquisitions </span><span class=\"S6FCB SBD5 S2\" id=\"t42_191\">- </span><span class=\"S6FCC SBD5 S2\" id=\"t43_191\">15 </span><span class=\"S6FCD SBD5 S2\" id=\"t44_191\">480 </span><span class=\"S6FCE SBD5 S2\" id=\"t45_191\">15 </span><span class=\"S6FCF SBD5 S2\" id=\"t46_191\">480 </span><span class=\"S3FB9 SBD5 S2\" id=\"t47_191\">Cessions nettes et mises au rebut nettes </span><span class=\"S6FD0 SBD5 S2\" id=\"t48_191\">- </span><span class=\"S6FD1 SBD5 S2\" id=\"t49_191\">- </span><span class=\"S6FD2 SBD5 S2\" id=\"t4a_191\">370 </span><span class=\"S6FD3 SBD5 S2\" id=\"t4b_191\">- </span><span class=\"S6FD4 SBD5 S2\" id=\"t4c_191\">370 </span><span class=\"S167 SBD5 S2\" id=\"t4d_191\">Entr\u00e9e/Sortie de p\u00e9rim\u00e8tre </span><span class=\"S6FD5 SBD5 S2\" id=\"t4e_191\">- </span><span class=\"S6FD6 SBD5 S2\" id=\"t4f_191\">- </span><span class=\"S6FD7 SBD5 S2\" id=\"t4g_191\">121 </span><span class=\"S6FD8 SBD5 S2\" id=\"t4h_191\">- </span><span class=\"S6FD9 SBD5 S2\" id=\"t4i_191\">121 </span><span class=\"S3779 SBD5 S2\" id=\"t4j_191\">Amortissements et d\u00e9pr\u00e9ciations </span><span class=\"S6FDA SBD5 S2\" id=\"t4k_191\">- </span><span class=\"S6FDB SBD5 S2\" id=\"t4l_191\">- </span><span class=\"S6FDC SBD5 S2\" id=\"t4m_191\">8 </span><span class=\"S6FDD SBD5 S2\" id=\"t4n_191\">496 </span><span class=\"S6FDE SBD5 S2\" id=\"t4o_191\">- </span><span class=\"S6FDF SBD5 S2\" id=\"t4p_191\">8 </span><span class=\"S6FE0 SBD5 S2\" id=\"t4q_191\">496 </span><span class=\"S6FE1 SBD5 S2\" id=\"t4r_191\">\u00c9carts de conversion et autres </span><span class=\"S6FE2 SBD5 S2\" id=\"t4s_191\">- </span><span class=\"S6FE3 SBD5 S2\" id=\"t4t_191\">507 </span><span class=\"S6FE4 SBD5 S2\" id=\"t4u_191\">507 </span><span class=\"S6FE5 SBD3 S2\" id=\"t4v_191\">TOTAL DES VARIATIONS DE L\u2019EXERCICE </span><span class=\"S6FE6 SBD3 S2\" id=\"t4w_191\">- </span><span class=\"S6FE7 SBD3 S2\" id=\"t4x_191\">7 </span><span class=\"S6FE8 SBD3 S2\" id=\"t4y_191\">000 </span><span class=\"S6FE9 SBD3 S2\" id=\"t4z_191\">7 </span><span class=\"S6FEA SBD3 S2\" id=\"t50_191\">000 </span><span class=\"SA10 SBD3 S2\" id=\"t51_191\">Au 30 </span><span class=\"S6FEB SBD3 S2\" id=\"t52_191\">septembre 2023 </span><span class=\"S6FEC SBD5 S2\" id=\"t53_191\">Valeurs brutes </span><span class=\"S6FED SBD5 S2\" id=\"t54_191\">105 </span><span class=\"S6FEE SBD5 S2\" id=\"t55_191\">777 </span><span class=\"S6FEF SBD5 S2\" id=\"t56_191\">104 </span><span class=\"S6FF0 SBD5 S2\" id=\"t57_191\">766 </span><span class=\"S6FF1 SBD5 S2\" id=\"t58_191\">210 </span><span class=\"S6FF2 SBD5 S2\" id=\"t59_191\">543 </span><span class=\"S6FF3 SBD5 S2\" id=\"t5a_191\">Amortissements et d\u00e9pr\u00e9ciations cumul\u00e9s </span><span class=\"S6FF4 SBD5 S2\" id=\"t5b_191\">- </span><span class=\"S6FF5 SBD5 S2\" id=\"t5c_191\">9 </span><span class=\"S6FF6 SBD5 S2\" id=\"t5d_191\">055 </span><span class=\"S6FF7 SBD5 S2\" id=\"t5e_191\">- </span><span class=\"S6FF8 SBD5 S2\" id=\"t5f_191\">71 </span><span class=\"S6FF9 SBD5 S2\" id=\"t5g_191\">281 </span><span class=\"S6FFA SBD5 S2\" id=\"t5h_191\">- </span><span class=\"S6FFB SBD5 S2\" id=\"t5i_191\">80 </span><span class=\"S6FFC SBD5 S2\" id=\"t5j_191\">336 </span><span class=\"S12A9 S71F S2\" id=\"t5k_191\">VALEURS NETTES </span><span class=\"S6FFD S71F S2\" id=\"t5l_191\">96 </span><span class=\"S6FFE S71F S2\" id=\"t5m_191\">722 </span><span class=\"S6FFF S71F S2\" id=\"t5n_191\">33 </span><span class=\"S7000 S71F S2\" id=\"t5o_191\">485 </span><span class=\"S7001 S71F S2\" id=\"t5p_191\">130 </span><span class=\"S7002 S71F S2\" id=\"t5q_191\">207 </span><span class=\"SA3D S2D3 S2DE S2\" id=\"t7_192\">Les </span><span class=\"S7003 S2D3 S2DE S2\" id=\"t8_192\">immobilisations </span><span class=\"S7004 S2D3 S2DE S2\" id=\"t9_192\">incorporelles </span><span class=\"S7005 S2D2 S2DE S2\" id=\"ta_192\">au </span><span class=\"S7006 S2D2 S2DE S2\" id=\"tb_192\">30 </span><span class=\"S7007 S2D2 S2DE S2\" id=\"tc_192\">septembre </span><span class=\"S7008 S2D2 S2DE S2\" id=\"td_192\">2023 </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"te_192\">correspondent </span><span class=\"S7009 S2D2 S2DE S2\" id=\"tf_192\">: </span><span class=\"S3BBA S2D3 S2DE S2\" id=\"tg_192\">au poste \u00ab </span><span class=\"S700A S2D3 S2DE S2\" id=\"th_192\">Marques </span><span class=\"S700B S2D3 S2DE S2\" id=\"ti_192\">\u00bb </span><span class=\"S700C S2D3 S2DE S2\" id=\"tj_192\">incluant pour </span><span class=\"S700D S2D3 S2DE S2\" id=\"tk_192\">: </span><span class=\"S293A S2DB S2DE S2\" id=\"tl_192\">E </span><span class=\"S700E S2D2 S2DE S2\" id=\"tm_192\">85 </span><span class=\"S700F S2D2 S2DE S2\" id=\"tn_192\">870 </span><span class=\"S7010 S2D2 S2DE S2\" id=\"to_192\">milliers d\u2019euros la marque Center Parcs, </span><span class=\"S7011 S722 S2DE S2\" id=\"tp_192\">\u2013 </span><span class=\"S7012 S2D2 S2DE S2\" id=\"tq_192\">7 </span><span class=\"S7013 S2D2 S2DE S2\" id=\"tr_192\">472 </span><span class=\"S7014 S2D2 S2DE S2\" id=\"ts_192\">milliers d\u2019euros la marque Pierre </span><span class=\"S7015 S2D2 S2DE S2\" id=\"tt_192\">&amp; </span><span class=\"S7016 S2D2 S2DE S2\" id=\"tu_192\">Vacances, </span><span class=\"S7017 S722 S2DE S2\" id=\"tv_192\">\u2013 </span><span class=\"S7018 S2D2 S2DE S2\" id=\"tw_192\">3 </span><span class=\"S7019 S2D2 S2DE S2\" id=\"tx_192\">236 </span><span class=\"S701A S2D2 S2DE S2\" id=\"ty_192\">milliers d\u2019euros la marque </span><span class=\"S701B S2D2 S2DE S2\" id=\"tz_192\">maeva, </span><span class=\"S701C S722 S2DE S2\" id=\"t10_192\">\u2013 </span><span class=\"S701D S2D2 S2DE S2\" id=\"t11_192\">114 </span><span class=\"S701E S2D2 S2DE S2\" id=\"t12_192\">milliers d\u2019euros la marque Multivacances, et </span><span class=\"S701F S722 S2DE S2\" id=\"t13_192\">\u2013 </span><span class=\"S7020 S2D2 S2DE S2\" id=\"t14_192\">30 </span><span class=\"S7021 S2D2 S2DE S2\" id=\"t15_192\">milliers d\u2019euros la marque Ecolidays. </span><span class=\"S7022 S722 S2DE S2\" id=\"t16_192\">\u2013 </span><span class=\"S7023 S2D2 S2DE S2\" id=\"t17_192\">Conform\u00e9ment \u00e0 la m\u00e9thode d\u00e9crite dans les principes comptables </span><span class=\"S2FD9 S2D2 S2DE S2\" id=\"t18_192\">relatifs </span><span class=\"S7024 S2D2 S2DE S2\" id=\"t19_192\">aux </span><span class=\"S7025 S2D2 S2DE S2\" id=\"t1a_192\">immobilisations </span><span class=\"S7026 S2D2 S2DE S2\" id=\"t1b_192\">incorporelles </span><span class=\"S7027 S2D2 S2DE S2\" id=\"t1c_192\">(note </span><span class=\"S7028 S2D2 S2DE S2\" id=\"t1d_192\">1.12 </span><span class=\"S7029 S2D2 S2DE S2\" id=\"t1e_192\">\u00ab </span><span class=\"S702A S2D2 S2DE S2\" id=\"t1f_192\">Immobilisations incorporelles </span><span class=\"S702B S2D2 S2DE S2\" id=\"t1g_192\">\u00bb), des tests de d\u00e9pr\u00e9ciation ont \u00e9t\u00e9 </span><span class=\"S702C S2D2 S2DE S2\" id=\"t1h_192\">r\u00e9alis\u00e9s au 30 </span><span class=\"S702D S2D2 S2DE S2\" id=\"t1i_192\">septembre 2023 pour les actifs incorporels port\u00e9e au </span><span class=\"S2896 S2D2 S2DE S2\" id=\"t1j_192\">bilan. </span><span class=\"S702E S2D2 S2DE S2\" id=\"t1k_192\">Au cours de l\u2019exercice 2022/2023, comme au cours de l\u2019exercice </span><span class=\"S702F S2D2 S2DE S2\" id=\"t1l_192\">2021/2022, ces tests de d\u00e9pr\u00e9ciation n\u2019ont conduit \u00e0 aucune </span><span class=\"S1E15 S2D2 S2DE S2\" id=\"t1m_192\">d\u00e9pr\u00e9ciation. </span><span class=\"S7030 S2D3 S2DE S2\" id=\"t1n_192\">au poste \u00ab </span><span class=\"S7031 S2D3 S2DE S2\" id=\"t1o_192\">Autres immobilisations incorporelles </span><span class=\"S7032 S2D3 S2DE S2\" id=\"t1p_192\">\u00bb </span><span class=\"S7033 S2D2 S2DE S2\" id=\"t1q_192\">pour </span><span class=\"S504 S2DB S2DE S2\" id=\"t1r_192\">E </span><span class=\"S505 S2D2 S2DE S2\" id=\"t1s_192\">33 </span><span class=\"S7034 S2D2 S2DE S2\" id=\"t1t_192\">485 </span><span class=\"S7035 S2D2 S2DE S2\" id=\"t1u_192\">milliers d\u2019euros. La variation de ce poste sur l\u2019exercice </span><span class=\"S7036 S2D2 S2DE S2\" id=\"t1v_192\">provient essentiellement </span><span class=\"S7037 S2D2 S2DE S2\" id=\"t1w_192\">: </span><span class=\"S7038 S2D2 S2DE S2\" id=\"t1x_192\">de 15 </span><span class=\"S7039 S2D2 S2DE S2\" id=\"t1y_192\">480 </span><span class=\"S703A S2D2 S2DE S2\" id=\"t1z_192\">milliers d\u2019euros d\u2019investissement, incluant des </span><span class=\"S703B S722 S2DE S2\" id=\"t20_192\">\u2013 </span><span class=\"S486A S2D2 S2DE S2\" id=\"t21_192\">am\u00e9liorations techniques et fonctionnelles apport\u00e9es </span><span class=\"S703C S2D2 S2DE S2\" id=\"t22_192\">: </span><span class=\"S703D S2D2 S2DE S2\" id=\"t23_192\">aux sites Internet du Groupe pour 1 </span><span class=\"S703E S2D2 S2DE S2\" id=\"t24_192\">914 </span><span class=\"S703F S2D2 S2DE S2\" id=\"t25_192\">milliers d\u2019euros, </span><span class=\"S7040 S5118 S2DE S2\" id=\"t26_192\">\u2013 </span><span class=\"S7041 S2D2 S2DE S2\" id=\"t27_192\">\u00e0 du mat\u00e9riel informatique pour 2 </span><span class=\"S7042 S2D2 S2DE S2\" id=\"t28_192\">991 </span><span class=\"S7043 S2D2 S2DE S2\" id=\"t29_192\">milliers d\u2019euros, </span><span class=\"S7044 S5118 S2DE S2\" id=\"t2a_192\">\u2013 </span><span class=\"S7045 S2D2 S2DE S2\" id=\"t2b_192\">\u00e0 des solutions informatiques d\u00e9velopp\u00e9es par le Groupe </span><span class=\"S7046 S5118 S2DE S2\" id=\"t2c_192\">\u2013 </span><span class=\"S7047 S2D2 S2DE S2\" id=\"t2d_192\">pour 2 </span><span class=\"S7048 S2D2 S2DE S2\" id=\"t2e_192\">917 </span><span class=\"S7049 S2D2 S2DE S2\" id=\"t2f_192\">milliers d\u2019euros, </span><span class=\"S704A S2D2 S2DE S2\" id=\"t2g_192\">\u00e0 des solutions de vente pour 2 </span><span class=\"S704B S2D2 S2DE S2\" id=\"t2h_192\">984 </span><span class=\"S704C S2D2 S2DE S2\" id=\"t2i_192\">milliers d\u2019euros, </span><span class=\"S704D S5118 S2DE S2\" id=\"t2j_192\">\u2013 </span><span class=\"S704E S2D2 S2DE S2\" id=\"t2k_192\">\u00e0 des projets finance et RH pour 1 </span><span class=\"S704F S2D2 S2DE S2\" id=\"t2l_192\">799 </span><span class=\"S7050 S2D2 S2DE S2\" id=\"t2m_192\">milliers d\u2019euros, </span><span class=\"S7051 S5118 S2DE S2\" id=\"t2n_192\">\u2013 </span><span class=\"S7052 S2D2 S2DE S2\" id=\"t2o_192\">\u00e0 des projets digitaux pour 1 </span><span class=\"S7053 S2D2 S2DE S2\" id=\"t2p_192\">857 </span><span class=\"S7054 S2D2 S2DE S2\" id=\"t2q_192\">milliers d\u2019euros, </span><span class=\"S7055 S5118 S2DE S2\" id=\"t2r_192\">\u2013 </span><span class=\"S7056 S2D2 S2DE S2\" id=\"t2s_192\">\u00e0 </span><span class=\"S7057 S2D2 S2DE S2\" id=\"t2t_192\">divers </span><span class=\"S7058 S2D2 S2DE S2\" id=\"t2u_192\">projets </span><span class=\"S7059 S2D2 S2DE S2\" id=\"t2v_192\">informatiques </span><span class=\"S705A S2D2 S2DE S2\" id=\"t2w_192\">individuellement </span><span class=\"S705B S2D2 S2DE S2\" id=\"t2x_192\">peu </span><span class=\"S705C S5118 S2DE S2\" id=\"t2y_192\">\u2013 </span><span class=\"S705D S2D2 S2DE S2\" id=\"t2z_192\">significatifs pour 1 </span><span class=\"S705E S2D2 S2DE S2\" id=\"t30_192\">018 </span><span class=\"S705F S2D2 S2DE S2\" id=\"t31_192\">milliers d\u2019euros </span><span class=\"S7060 S2D2 S2DE S2\" id=\"t32_192\">; </span><span class=\"S7061 S2D2 S2DE S2\" id=\"t33_192\">de 8 </span><span class=\"S7062 S2D2 S2DE S2\" id=\"t34_192\">496 </span><span class=\"S7063 S2D2 S2DE S2\" id=\"t35_192\">milliers d\u2019euros de diminution du poste relative aux </span><span class=\"S7064 S722 S2DE S2\" id=\"t36_192\">\u2013 </span><span class=\"S7065 S2D2 S2DE S2\" id=\"t37_192\">d\u00e9pr\u00e9ciations. </span><span class=\"S7066 S625B S2\" id=\"t38_192\">Tests de d\u00e9pr\u00e9ciation des \u00e9carts d\u2019acquisition et des actifs incorporels </span><span class=\"S7067 S625C S2\" id=\"t39_192\">Note </span><span class=\"S7068 S625C S2\" id=\"t3a_192\">7 </span><span class=\"S7069 S625B S2\" id=\"t3b_192\">\u00e0 </span><span class=\"S706A S625B S2\" id=\"t3c_192\">dur\u00e9e de vie ind\u00e9finie </span><span class=\"S706B S2D2 S2DE S2\" id=\"t3d_192\">Les marques et les \u00e9carts d\u2019acquisition ne sont pas amortis et font </span><span class=\"S706C S2D2 S2DE S2\" id=\"t3e_192\">l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de pertes </span><span class=\"S706D S2D2 S2DE S2\" id=\"t3f_192\">de valeur et au minimum une fois par an \u00e0 la cl\u00f4ture de l\u2019exercice, </span><span class=\"S64D6 S2D2 S2DE S2\" id=\"t3g_192\">soit au 30 </span><span class=\"S706E S2D2 S2DE S2\" id=\"t3h_192\">septembre de chaque ann\u00e9e. </span><span class=\"S706F S2D2 S2DE S2\" id=\"t3i_192\">Comme indiqu\u00e9 dans les notes </span><span class=\"S7070 S2D2 S2DE S2\" id=\"t3j_192\">1.11 \u00ab </span><span class=\"S7071 S2D2 S2DE S2\" id=\"t3k_192\">Tests de d\u00e9pr\u00e9ciation des </span><span class=\"S7072 S2D2 S2DE S2\" id=\"t3l_192\">\u00e9carts d\u2019acquisition </span><span class=\"S7073 S2D2 S2DE S2\" id=\"t3m_192\">\u00bb et 1.12 \u00ab </span><span class=\"S7074 S2D2 S2DE S2\" id=\"t3n_192\">Immobilisations incorporelles </span><span class=\"S7075 S2D2 S2DE S2\" id=\"t3o_192\">\u00bb, et </span><span class=\"S7076 S2D2 S2DE S2\" id=\"t3p_192\">en l\u2019absence de juste valeur diminu\u00e9e des co\u00fbts de vente disponible </span><span class=\"S7077 S2D2 S2DE S2\" id=\"t3q_192\">\u00e0 la date de cl\u00f4ture, la valeur recouvrable des unit\u00e9s g\u00e9n\u00e9ratrices de </span><span class=\"S7078 S2D2 S2DE S2\" id=\"t3r_192\">tr\u00e9sorerie (UGT) est d\u00e9termin\u00e9e sur la base de leur valeur d\u2019utilit\u00e9. </span><span class=\"S7079 S2D2 S2DE S2\" id=\"t3s_192\">Dans le cadre des tests de d\u00e9pr\u00e9ciation, un </span><span class=\"S707A S2DC S2DE S2\" id=\"t3t_192\">Business Plan </span><span class=\"S707B S2D2 S2DE S2\" id=\"t3u_192\">Groupe, </span><span class=\"SEA8 S2D2 S2DE S2\" id=\"t3v_192\">\u00e9tabli </span><span class=\"S707C S2D2 S2DE S2\" id=\"t3w_192\">par </span><span class=\"S707D S2D2 S2DE S2\" id=\"t3x_192\">le </span><span class=\"S707E S2D2 S2DE S2\" id=\"t3y_192\">Management </span><span class=\"S707F S2D2 S2DE S2\" id=\"t3z_192\">et </span><span class=\"S7080 S2D2 S2DE S2\" id=\"t40_192\">approuv\u00e9 </span><span class=\"S7081 S2D2 S2DE S2\" id=\"t41_192\">par </span><span class=\"S7082 S2D2 S2DE S2\" id=\"t42_192\">le </span><span class=\"S7083 S2D2 S2DE S2\" id=\"t43_192\">Conseil </span><span class=\"S1FE8 S2D2 S2DE S2\" id=\"t44_192\">d\u2019Administration du 21 </span><span class=\"S7084 S2D2 S2DE S2\" id=\"t45_192\">avril 2022, a \u00e9t\u00e9 \u00e9labor\u00e9 avec le support </span><span class=\"S7085 S2D2 S2DE S2\" id=\"t46_192\">m\u00e9thodologique d\u2019un cabinet financier. Il s\u2019appuie sur le plan </span><span class=\"S7086 S2D2 S2DE S2\" id=\"t47_192\">strat\u00e9gique R\u00e9Invention pr\u00e9sent\u00e9 aux analystes financiers le 18 </span><span class=\"S7087 S2D2 S2DE S2\" id=\"t48_192\">mai </span><span class=\"S2272 S2D2 S2DE S2\" id=\"t49_192\">2021, dont il confirme les hypoth\u00e8ses structurantes, notamment </span><span class=\"S7088 S2D2 S2DE S2\" id=\"t4a_192\">: </span><span class=\"S7089 S2D2 S2DE S2\" id=\"t4b_192\">une mont\u00e9e en gamme et une modernisation des sites, se </span><span class=\"S61EE S2DB S2DE S2\" id=\"t4c_192\">E </span><span class=\"S6D9E S2D2 S2DE S2\" id=\"t4d_192\">traduisant par </span><span class=\"S708A S2D2 S2DE S2\" id=\"t4e_192\">: </span><span class=\"S708B S2D2 S2DE S2\" id=\"t4f_192\">un plan de r\u00e9novation massif de l\u2019ensemble des Domaines </span><span class=\"S6DA4 S722 S2DE S2\" id=\"t4g_192\">\u2013 </span><span class=\"S708C S2D2 S2DE S2\" id=\"t4h_192\">Center Parcs financ\u00e9s majoritairement par leurs propri\u00e9taires </span><span class=\"S708D S2D2 S2DE S2\" id=\"t4i_192\">institutionnels, </span><span class=\"S708E S2D2 S2DE S2\" id=\"t4j_192\">une poursuite de la rationalisation du parc Pierre </span><span class=\"S708F S2D2 S2DE S2\" id=\"t4k_192\">&amp; </span><span class=\"S7090 S2D2 S2DE S2\" id=\"t4l_192\">Vacances, </span><span class=\"S7091 S722 S2DE S2\" id=\"t4m_192\">\u2013 </span><span class=\"S6DAA S2D2 S2DE S2\" id=\"t4n_192\">avec une strat\u00e9gie adapt\u00e9e par cat\u00e9gorie de sites, </span><span class=\"S7092 S2D2 S2DE S2\" id=\"t4o_192\">une focalisation sur les actifs de qualit\u00e9 </span><span class=\"S7093 S2D2 S2DE S2\" id=\"t4p_192\">; </span><span class=\"S7094 S722 S2DE S2\" id=\"t4q_192\">\u2013 </span><span class=\"S15D0 S2D2 S2DE S2\" id=\"t4r_192\">une bascule vers des offres 100 </span><span class=\"S7095 S2D2 S2DE S2\" id=\"t4s_192\">% exp\u00e9rientielles </span><span class=\"S7096 S2D2 S2DE S2\" id=\"t4t_192\">; </span><span class=\"S7097 S2DB S2DE S2\" id=\"t4u_192\">E </span><span class=\"S7098 S2D2 S2DE S2\" id=\"t4v_192\">un d\u00e9veloppement ambitieux et responsable, avec l\u2019Immobilier </span><span class=\"S7099 S2DB S2DE S2\" id=\"t4w_192\">E </span><span class=\"S709A S2D2 S2DE S2\" id=\"t4x_192\">v\u00e9ritable </span><span class=\"S709B S2DC S2DE S2\" id=\"t4y_192\">Business Partner </span><span class=\"S709C S2D2 S2DE S2\" id=\"t4z_192\">au service de l\u2019offre touristique, et une </span><span class=\"S709D S2D2 S2DE S2\" id=\"t50_192\">approche s\u00e9lective des projets </span><span class=\"S709E S2D2 S2DE S2\" id=\"t51_192\">; </span><span class=\"S709F S2D2 S2DE S2\" id=\"t52_192\">des relations \u00e9quilibr\u00e9es et professionnelles avec les bailleurs. </span><span class=\"S70A0 S2DB S2DE S2\" id=\"t53_192\">E </span><span class=\"S70A1 S2D2 S2DE S2\" id=\"t54_192\">\u00c0 </span><span class=\"S70A2 S2D2 S2DE S2\" id=\"t55_192\">noter </span><span class=\"S70A3 S2D2 S2DE S2\" id=\"t56_192\">que </span><span class=\"S70A4 S2D2 S2DE S2\" id=\"t57_192\">les </span><span class=\"S70A5 S2D2 S2DE S2\" id=\"t58_192\">performances </span><span class=\"S70A6 S2D2 S2DE S2\" id=\"t59_192\">du </span><span class=\"S70A7 S2D2 S2DE S2\" id=\"t5a_192\">Groupe </span><span class=\"S70A8 S2D2 S2DE S2\" id=\"t5b_192\">depuis </span><span class=\"S70A9 S2D2 S2DE S2\" id=\"t5c_192\">la </span><span class=\"S70AA S2D2 S2DE S2\" id=\"t5d_192\">date </span><span class=\"S70AB S2D2 S2DE S2\" id=\"t5e_192\">d\u2019approbation du </span><span class=\"S70AC S2DC S2DE S2\" id=\"t5f_192\">Business Plan </span><span class=\"S70AD S2D2 S2DE S2\" id=\"t5g_192\">ainsi que les pr\u00e9visions pour les </span><span class=\"S70AE S2D2 S2DE S2\" id=\"t5h_192\">exercices \u00e0 venir ne remettent pas en cause le dit </span><span class=\"S70AF S2DC S2DE S2\" id=\"t5i_192\">Business Plan </span><span class=\"S70B0 S2D2 S2DE S2\" id=\"t5j_192\">dans la mesure o\u00f9 elles sont, pour chaque UGT, en hausse par </span><span class=\"S70B1 S2D2 S2DE S2\" id=\"t5k_192\">rapport \u00e0 ce </span><span class=\"S70B2 S2DC S2DE S2\" id=\"t5l_192\">Business Plan </span><span class=\"S70B3 S2D2 S2DE S2\" id=\"t5m_192\">et justifient de ce fait son utilisation pour </span><span class=\"S5A16 S2D2 S2DE S2\" id=\"t5n_192\">les tests de d\u00e9pr\u00e9ciation. </span><span class=\"S70B4 S2D2 S2DE S2\" id=\"t5o_192\">Les hypoth\u00e8ses prises en compte pour estimer la valeur d\u2019utilit\u00e9 </span><span class=\"S70B5 S2D2 S2DE S2\" id=\"t5p_192\">sont fond\u00e9es sur des pr\u00e9visions de </span><span class=\"S70B6 S2DC S2DE S2\" id=\"t5q_192\">cash flows </span><span class=\"S70B7 S2D2 S2DE S2\" id=\"t5r_192\">d\u2019exploitation qui </span><span class=\"S70B8 S2D2 S2DE S2\" id=\"t5s_192\">sont principalement li\u00e9es </span><span class=\"S70B9 S2D2 S2DE S2\" id=\"t5t_192\">: </span><span class=\"S70BA S2D2 S2DE S2\" id=\"t5u_192\">\u00e0 l\u2019\u00e9volution du chiffre d\u2019affaires qui varie en fonction de l\u2019offre, </span><span class=\"S1623 S2DB S2DE S2\" id=\"t5v_192\">E </span><span class=\"S70BB S2D2 S2DE S2\" id=\"t5w_192\">des taux d\u2019occupation, des prix moyens de ventes et de la </span><span class=\"S70BC S2D2 S2DE S2\" id=\"t5x_192\">strat\u00e9gie de distribution, dans un contexte de mont\u00e9e en gamme </span><span class=\"S1626 S2D2 S2DE S2\" id=\"t5y_192\">des produits touristiques </span><span class=\"S70BD S2D2 S2DE S2\" id=\"t5z_192\">; </span><span class=\"S70BE S2D2 S2DE S2\" id=\"t60_192\">\u00e0 la mise en \u0153uvre de plans d\u2019optimisation des co\u00fbts </span><span class=\"S497 S2DB S2DE S2\" id=\"t61_192\">E </span><span class=\"S70BF S2D2 S2DE S2\" id=\"t62_192\">op\u00e9rationnels et de structure </span><span class=\"S70C0 S2D2 S2DE S2\" id=\"t63_192\">; </span><span class=\"S70C1 S2D2 S2DE S2\" id=\"t64_192\">et enfin \u00e0 une politique s\u00e9lective de renouvellement des baux </span><span class=\"S70C2 S2DB S2DE S2\" id=\"t65_192\">E </span><span class=\"S373E S2D2 S2DE S2\" id=\"t66_192\">permettant notamment d\u2019optimiser les charges de loyers. </span><span class=\"S70C3 S2D2 S2DE S2\" id=\"t67_192\">Au-del\u00e0 de cette p\u00e9riode explicite de projection, les flux de </span><span class=\"S70C4 S2D2 S2DE S2\" id=\"t68_192\">tr\u00e9sorerie sont extrapol\u00e9s en appliquant un taux de croissance </span><span class=\"S70C5 S2D2 S2DE S2\" id=\"t69_192\">perp\u00e9tuelle, d\u00e9pendant des taux de croissance long terme des pays </span><span class=\"S70C6 S2D2 S2DE S2\" id=\"t6a_192\">dans lesquels les activit\u00e9s sont exerc\u00e9es. Les hypoth\u00e8ses cl\u00e9s </span><span class=\"S70C7 S2D2 S2DE S2\" id=\"t6b_192\">retenues dans la d\u00e9termination de la valeur terminale s\u2019appuient \u00e0 </span><span class=\"S70C8 S2D2 S2DE S2\" id=\"t6c_192\">la fois sur des donn\u00e9es historiques et sur des donn\u00e9es prospectives. </span><span class=\"S70C9 S2D2 S2DE S2\" id=\"t6d_192\">Ces derni\u00e8res sont \u00e9tablies par les Directions op\u00e9rationnelles </span><span class=\"S70CA S2D2 S2DE S2\" id=\"t6e_192\">concern\u00e9es, \u00e0 savoir la Direction des ventes pour la partie taux </span><span class=\"S70CB S2D2 S2DE S2\" id=\"t6f_192\">d\u2019occupation et commercialisation, </span><span class=\"S70CC S2DC S2DE S2\" id=\"t6g_192\">Pricing </span><span class=\"S70CD S2D2 S2DE S2\" id=\"t6h_192\">et </span><span class=\"S70CE S2DC S2DE S2\" id=\"t6i_192\">Revenue Management </span><span class=\"S70CF S2D2 S2DE S2\" id=\"t6j_192\">pour les prix moyens de vente et enfin la </span><span class=\"S70D0 S2DC S2DE S2\" id=\"t6k_192\">Business Line </span><span class=\"S70D1 S2D2 S2DE S2\" id=\"t6l_192\">pour la partie </span><span class=\"S837 S2D2 S2DE S2\" id=\"t6m_192\">marge op\u00e9rationnelle. </span><span class=\"S70D2 S2D2 S2DE S2\" id=\"t6n_192\">Enfin, le taux d\u2019actualisation utilis\u00e9 dans la d\u00e9termination des </span><span class=\"S70D3 S2D2 S2DE S2\" id=\"t6o_192\">valeurs d\u2019utilit\u00e9 justifiant la valeur des actifs s\u2019appuie sur le co\u00fbt </span><span class=\"S70D4 S2D2 S2DE S2\" id=\"t6p_192\">moyen pond\u00e9r\u00e9 du capital Groupe. Ce dernier est calcul\u00e9 \u00e0 partir du </span><span class=\"S70D5 S2D2 S2DE S2\" id=\"t6q_192\">taux de rendement des obligations d\u2019\u00c9tat fran\u00e7ais \u00e0 10 </span><span class=\"S70D6 S2D2 S2DE S2\" id=\"t6r_192\">ans et de </span><span class=\"S70D7 S2D2 S2DE S2\" id=\"t6s_192\">caract\u00e9ristiques sectorielles, notamment pour \u00e9valuer la prime de </span><span class=\"S2A96 S2D2 S2DE S2\" id=\"t6t_192\">risque, le co\u00fbt marginal d\u2019endettement et le niveau de levier. </span><span class=\"S70D8 S2D2 S2DE S2\" id=\"t7_193\">Les \u00e9carts d\u2019acquisition ont \u00e9t\u00e9 test\u00e9s aux bornes des groupes d\u2019UGT </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"t8_193\">correspondant </span><span class=\"S70D9 S2D2 S2DE S2\" id=\"t9_193\">aux </span><span class=\"S70DA S2D2 S2DE S2\" id=\"ta_193\">secteurs </span><span class=\"S70DB S2D2 S2DE S2\" id=\"tb_193\">op\u00e9rationnels </span><span class=\"S70DC S2D2 S2DE S2\" id=\"tc_193\">du </span><span class=\"S70DD S2D2 S2DE S2\" id=\"td_193\">Groupe </span><span class=\"SA42 S2D2 S2DE S2\" id=\"te_193\">(Pierre </span><span class=\"S70DE S2D2 S2DE S2\" id=\"tf_193\">et </span><span class=\"S70DF S2D2 S2DE S2\" id=\"tg_193\">Vacances, Center Parcs, Adagio). Les marques du Groupe </span><span class=\"S70E0 S2D2 S2DE S2\" id=\"th_193\">ont \u00e9t\u00e9 test\u00e9es individuellement, puis incluses parmi les actifs long </span><span class=\"S70E1 S2D2 S2DE S2\" id=\"ti_193\">terme qui ont fait ensuite l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation au niveau </span><span class=\"S341F S2D2 S2DE S2\" id=\"tj_193\">du groupe d\u2019UGT auquel elles \u00e9taient rattach\u00e9es. </span><span class=\"SA75 S2D2 S2DE S2\" id=\"tk_193\">Le Groupe a retenu les hypoth\u00e8ses financi\u00e8res suivantes </span><span class=\"S70E2 S2D2 S2DE S2\" id=\"tl_193\">: </span><span class=\"S70E3 S2D2 S2DE S2\" id=\"tm_193\">un taux d\u2019actualisation de 10,00 </span><span class=\"S70E4 S2D2 S2DE S2\" id=\"tn_193\">%, en baisse de - </span><span class=\"S70E5 S2D2 S2DE S2\" id=\"to_193\">0,25 </span><span class=\"S70E6 S2D2 S2DE S2\" id=\"tp_193\">point sur </span><span class=\"SA7D S2DB S2DE S2\" id=\"tq_193\">E </span><span class=\"S70E7 S2D2 S2DE S2\" id=\"tr_193\">l\u2019exercice. La baisse s\u2019expliquant par une baisse de la prime de </span><span class=\"S70E8 S2D2 S2DE S2\" id=\"ts_193\">risque attach\u00e9e au Groupe du fait de la r\u00e9ussite des Op\u00e9rations </span><span class=\"S4053 S2D2 S2DE S2\" id=\"tt_193\">de Restructuration et de Refinancement du 16 </span><span class=\"S70E9 S2D2 S2DE S2\" id=\"tu_193\">septembre 2022 </span><span class=\"S70EA S2D2 S2DE S2\" id=\"tv_193\">; </span><span class=\"S70EB S2D2 S2DE S2\" id=\"tw_193\">un taux de croissance perp\u00e9tuelle de 2,00 </span><span class=\"S70EC S2D2 S2DE S2\" id=\"tx_193\">%, en hausse de </span><span class=\"S6CE S2DB S2DE S2\" id=\"ty_193\">E </span><span class=\"S70ED S2D2 S2DE S2\" id=\"tz_193\">+ </span><span class=\"S70EE S2D2 S2DE S2\" id=\"t10_193\">0,20 </span><span class=\"S70EF S2D2 S2DE S2\" id=\"t11_193\">point sur l\u2019exercice. </span><span class=\"S70F0 S2D2 S2DE S2\" id=\"t12_193\">Le tableau ci-dessous reprend la sensibilit\u00e9 de la valeur recouvrable des actifs long terme \u00e0 la variation du taux de croissance perp\u00e9tuelle, du </span><span class=\"S70F1 S2D2 S2DE S2\" id=\"t13_193\">taux d\u2019actualisation et des indicateurs cl\u00e9s de performance des secteurs op\u00e9rationnels portant des \u00e9carts d\u2019acquisition et des actifs </span><span class=\"S306E S2D2 S2DE S2\" id=\"t14_193\">incorporels \u00e0 dur\u00e9e de vie ind\u00e9finie. </span><span class=\"S70F2 SBD3 S2\" id=\"t15_193\">Sensibilit\u00e9 de la valeur recouvrable aux diff\u00e9rentes hypoth\u00e8ses </span><span class=\"S70F3 S71F S2\" id=\"t16_193\">Incidences sur la valeur recouvrable </span><span class=\"S70F4 S71F S2\" id=\"t17_193\">Center Parcs </span><span class=\"S70F5 S71F S2\" id=\"t18_193\">Pierre </span><span class=\"S70F6 S71F S2\" id=\"t19_193\">&amp; </span><span class=\"S70F7 S71F S2\" id=\"t1a_193\">Vacances </span><span class=\"S70F8 S71F S2\" id=\"t1b_193\">(France, Espagne </span><span class=\"S70F9 S71F S2\" id=\"t1c_193\">et maeva) </span><span class=\"S70FA S71F S2\" id=\"t1d_193\">Adagio </span><span class=\"S70FB S1ABE S2\" id=\"t1e_193\">(valeur des actifs </span><span class=\"S70FC S1ABE S2\" id=\"t1f_193\">test\u00e9s </span><span class=\"S70FD S1ABE S2\" id=\"t1g_193\">: 388m\u20ac) </span><span class=\"S70FE S1ABE S2\" id=\"t1h_193\">(valeur des actifs </span><span class=\"S70FF S1ABE S2\" id=\"t1i_193\">test\u00e9s </span><span class=\"S7100 S1ABE S2\" id=\"t1j_193\">: 79 </span><span class=\"S7101 S1ABE S2\" id=\"t1k_193\">m\u20ac) </span><span class=\"S7102 S1ABE S2\" id=\"t1l_193\">(valeur des actifs </span><span class=\"S7103 S1ABE S2\" id=\"t1m_193\">test\u00e9s </span><span class=\"S7104 S1ABE S2\" id=\"t1n_193\">: 17 </span><span class=\"S7105 S1ABE S2\" id=\"t1o_193\">m\u20ac) </span><span class=\"S5D31 SBD5 S2\" id=\"t1p_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S15A9 SBD3 S2\" id=\"t1q_193\">au </span><span class=\"S7106 SBD3 S2\" id=\"t1r_193\">taux d\u2019actualisation </span><span class=\"S7107 SBD5 S2\" id=\"t1s_193\">Augmentation d\u2019</span><span class=\"S7108 SBD3 S2\" id=\"t1t_193\">un demi point </span><span class=\"S7109 SBD5 S2\" id=\"t1u_193\">du </span><span class=\"S710A SBD5 S2\" id=\"t1v_193\">taux d\u2019actualisation </span><span class=\"S710B SBD5 S2\" id=\"t1w_193\">- </span><span class=\"S710C SBD5 S2\" id=\"t1x_193\">6 </span><span class=\"S710D SBD5 S2\" id=\"t1y_193\">% </span><span class=\"S710E SBD5 S2\" id=\"t1z_193\">- </span><span class=\"S710F SBD5 S2\" id=\"t20_193\">5 </span><span class=\"S7110 SBD5 S2\" id=\"t21_193\">% </span><span class=\"S7111 SBD5 S2\" id=\"t22_193\">- </span><span class=\"S7112 SBD5 S2\" id=\"t23_193\">6 </span><span class=\"S7113 SBD5 S2\" id=\"t24_193\">% </span><span class=\"S7114 SBD5 S2\" id=\"t25_193\">Diminution d\u2019</span><span class=\"S7115 SBD3 S2\" id=\"t26_193\">un demi point </span><span class=\"S7116 SBD5 S2\" id=\"t27_193\">du </span><span class=\"S7117 SBD5 S2\" id=\"t28_193\">taux </span><span class=\"S7118 SBD5 S2\" id=\"t29_193\">d\u2019actualisation </span><span class=\"S7119 SBD5 S2\" id=\"t2a_193\">7 </span><span class=\"S711A SBD5 S2\" id=\"t2b_193\">% </span><span class=\"S711B SBD5 S2\" id=\"t2c_193\">6 </span><span class=\"S711C SBD5 S2\" id=\"t2d_193\">% </span><span class=\"S711D SBD5 S2\" id=\"t2e_193\">6 </span><span class=\"S711E SBD5 S2\" id=\"t2f_193\">% </span><span class=\"S30EC SBD5 S2\" id=\"t2g_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"SD52 SBD3 S2\" id=\"t2h_193\">au </span><span class=\"S711F SBD3 S2\" id=\"t2i_193\">taux de croissance perp\u00e9tuelle </span><span class=\"S7120 SBD5 S2\" id=\"t2j_193\">Augmentation d\u2019</span><span class=\"S7121 SBD3 S2\" id=\"t2k_193\">un demi point </span><span class=\"S7122 SBD5 S2\" id=\"t2l_193\">du </span><span class=\"S7123 SBD5 S2\" id=\"t2m_193\">taux de </span><span class=\"S7124 SBD5 S2\" id=\"t2n_193\">croissance perp\u00e9tuelle </span><span class=\"S7125 SBD5 S2\" id=\"t2o_193\">5 </span><span class=\"S7126 SBD5 S2\" id=\"t2p_193\">% </span><span class=\"S7127 SBD5 S2\" id=\"t2q_193\">4 </span><span class=\"S7128 SBD5 S2\" id=\"t2r_193\">% </span><span class=\"S7129 SBD5 S2\" id=\"t2s_193\">5 </span><span class=\"S712A SBD5 S2\" id=\"t2t_193\">% </span><span class=\"S712B SBD5 S2\" id=\"t2u_193\">Diminution d\u2019</span><span class=\"S712C SBD3 S2\" id=\"t2v_193\">un demi point </span><span class=\"S712D SBD5 S2\" id=\"t2w_193\">du </span><span class=\"S712E SBD5 S2\" id=\"t2x_193\">taux </span><span class=\"S712F SBD5 S2\" id=\"t2y_193\">de </span><span class=\"S7130 SBD5 S2\" id=\"t2z_193\">croissance perp\u00e9tuelle </span><span class=\"S7131 SBD5 S2\" id=\"t30_193\">- </span><span class=\"S7132 SBD5 S2\" id=\"t31_193\">5 </span><span class=\"S7133 SBD5 S2\" id=\"t32_193\">% </span><span class=\"S7134 SBD5 S2\" id=\"t33_193\">-4 </span><span class=\"S7135 SBD5 S2\" id=\"t34_193\">% </span><span class=\"S7136 SBD5 S2\" id=\"t35_193\">- </span><span class=\"S7137 SBD5 S2\" id=\"t36_193\">4 </span><span class=\"S7138 SBD5 S2\" id=\"t37_193\">% </span><span class=\"S85E SBD5 S2\" id=\"t38_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S7139 SBD3 S2\" id=\"t39_193\">au </span><span class=\"S713A SBD3 S2\" id=\"t3a_193\">taux d\u2019occupation </span><span class=\"S713B SBD5 S2\" id=\"t3b_193\">Augmentation d\u2019</span><span class=\"S713C SBD3 S2\" id=\"t3c_193\">un point </span><span class=\"S713D SBD5 S2\" id=\"t3d_193\">du </span><span class=\"S713E SBD5 S2\" id=\"t3e_193\">taux </span><span class=\"S713F SBD5 S2\" id=\"t3f_193\">d\u2019occupation </span><span class=\"S7140 SBD5 S2\" id=\"t3g_193\">4 </span><span class=\"S7141 SBD5 S2\" id=\"t3h_193\">% </span><span class=\"S7142 SBD5 S2\" id=\"t3i_193\">11 </span><span class=\"S7143 SBD5 S2\" id=\"t3j_193\">% </span><span class=\"S7144 SBD5 S2\" id=\"t3k_193\">- 17 </span><span class=\"S7145 SBD5 S2\" id=\"t3l_193\">% </span><span class=\"S7146 SBD5 S2\" id=\"t3m_193\">Diminution d\u2019</span><span class=\"S7147 SBD3 S2\" id=\"t3n_193\">un point </span><span class=\"S7148 SBD5 S2\" id=\"t3o_193\">du </span><span class=\"S7149 SBD5 S2\" id=\"t3p_193\">taux </span><span class=\"S714A SBD5 S2\" id=\"t3q_193\">d\u2019occupation </span><span class=\"S714B SBD5 S2\" id=\"t3r_193\">- </span><span class=\"S714C SBD5 S2\" id=\"t3s_193\">10 </span><span class=\"S714D SBD5 S2\" id=\"t3t_193\">% </span><span class=\"S714E SBD5 S2\" id=\"t3u_193\">- </span><span class=\"S714F SBD5 S2\" id=\"t3v_193\">29 </span><span class=\"S7150 SBD5 S2\" id=\"t3w_193\">% </span><span class=\"S7151 SBD5 S2\" id=\"t3x_193\">- </span><span class=\"S7152 SBD5 S2\" id=\"t3y_193\">32 </span><span class=\"S7153 SBD5 S2\" id=\"t3z_193\">% </span><span class=\"S5E4C SBD5 S2\" id=\"t40_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S7154 SBD3 S2\" id=\"t41_193\">au </span><span class=\"S7155 SBD3 S2\" id=\"t42_193\">prix moyen de vent </span><span class=\"S7156 SBD5 S2\" id=\"t43_193\">Augmentation d\u2019</span><span class=\"S7157 SBD3 S2\" id=\"t44_193\">un pour cent </span><span class=\"S7158 SBD5 S2\" id=\"t45_193\">du </span><span class=\"S7159 SBD5 S2\" id=\"t46_193\">prix </span><span class=\"S715A SBD5 S2\" id=\"t47_193\">moyen de vente </span><span class=\"S715B SBD5 S2\" id=\"t48_193\">-1 </span><span class=\"S715C SBD5 S2\" id=\"t49_193\">% </span><span class=\"S715D SBD5 S2\" id=\"t4a_193\">2 </span><span class=\"S715E SBD5 S2\" id=\"t4b_193\">% </span><span class=\"S715F SBD5 S2\" id=\"t4c_193\">- 7 </span><span class=\"S7160 SBD5 S2\" id=\"t4d_193\">% </span><span class=\"S7161 SBD5 S2\" id=\"t4e_193\">Diminution d\u2019</span><span class=\"S7162 SBD3 S2\" id=\"t4f_193\">un pour cent </span><span class=\"S7163 SBD5 S2\" id=\"t4g_193\">du </span><span class=\"S7164 SBD5 S2\" id=\"t4h_193\">prix </span><span class=\"S7165 SBD5 S2\" id=\"t4i_193\">moyen </span><span class=\"S7166 SBD5 S2\" id=\"t4j_193\">de vente </span><span class=\"S7167 SBD5 S2\" id=\"t4k_193\">- 6 </span><span class=\"S7168 SBD5 S2\" id=\"t4l_193\">% </span><span class=\"S7169 SBD5 S2\" id=\"t4m_193\">-20 </span><span class=\"S716A SBD5 S2\" id=\"t4n_193\">% </span><span class=\"S716B SBD5 S2\" id=\"t4o_193\">- </span><span class=\"S716C SBD5 S2\" id=\"t4p_193\">15 </span><span class=\"S716D SBD5 S2\" id=\"t4q_193\">% </span><span class=\"S5528 SBD5 S2\" id=\"t4r_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S6FB7 SBD3 S2\" id=\"t4s_193\">au </span><span class=\"S716E SBD3 S2\" id=\"t4t_193\">taux de marge </span><span class=\"S716F SBD5 S2\" id=\"t4u_193\">Augmentation d\u2019</span><span class=\"S7170 SBD3 S2\" id=\"t4v_193\">un point </span><span class=\"S7171 SBD5 S2\" id=\"t4w_193\">du </span><span class=\"S7172 SBD5 S2\" id=\"t4x_193\">taux </span><span class=\"S7173 SBD5 S2\" id=\"t4y_193\">de </span><span class=\"S7174 SBD5 S2\" id=\"t4z_193\">marge </span><span class=\"S7175 SBD5 S2\" id=\"t50_193\">- </span><span class=\"S7176 SBD5 S2\" id=\"t51_193\">9 </span><span class=\"S7177 SBD5 S2\" id=\"t52_193\">% </span><span class=\"S7178 SBD5 S2\" id=\"t53_193\">- </span><span class=\"S7179 SBD5 S2\" id=\"t54_193\">26 </span><span class=\"S717A SBD5 S2\" id=\"t55_193\">% </span><span class=\"S717B SBD5 S2\" id=\"t56_193\">- </span><span class=\"S717C SBD5 S2\" id=\"t57_193\">30 </span><span class=\"S717D SBD5 S2\" id=\"t58_193\">% </span><span class=\"S717E SBD5 S2\" id=\"t59_193\">Diminution d\u2019</span><span class=\"S717F SBD3 S2\" id=\"t5a_193\">un point </span><span class=\"S7180 SBD5 S2\" id=\"t5b_193\">du </span><span class=\"S7181 SBD5 S2\" id=\"t5c_193\">taux </span><span class=\"S7182 SBD5 S2\" id=\"t5d_193\">de </span><span class=\"S7183 SBD5 S2\" id=\"t5e_193\">marge </span><span class=\"S7184 SBD5 S2\" id=\"t5f_193\">3 </span><span class=\"S7185 SBD5 S2\" id=\"t5g_193\">% </span><span class=\"S7186 SBD5 S2\" id=\"t5h_193\">9 </span><span class=\"S7187 SBD5 S2\" id=\"t5i_193\">% </span><span class=\"S7188 SBD5 S2\" id=\"t5j_193\">- 18 </span><span class=\"S7189 SBD5 S2\" id=\"t5k_193\">% </span><span class=\"S2EBB SBD5 S2\" id=\"t5l_193\">La valeur des \u00e9carts d\u2019acquisition et des actifs corporels et incorporels </span><span class=\"S718A SBD5 S2\" id=\"t5m_193\">n\u2019a </span><span class=\"S718B SBD5 S2\" id=\"t5n_193\">pas \u00e0 </span><span class=\"S718C SBD5 S2\" id=\"t5o_193\">faire l\u2019objet d\u2019une d\u00e9pr\u00e9ciation tant que, sur chaque exercice </span><span class=\"SC5D SBD5 S2\" id=\"t5p_193\">du </span><span class=\"S718D S1ABE S2\" id=\"t5q_193\">business </span><span class=\"S718E S1ABE S2\" id=\"t5r_193\">plan </span><span class=\"S718F SBD5 S2\" id=\"t5s_193\">: </span><span class=\"S7190 SBD5 S2\" id=\"t5t_193\">le taux d\u2019actualisation </span><span class=\"S7191 S5048 S2\" id=\"t5u_193\">E </span><span class=\"S7192 SBD5 S2\" id=\"t5v_193\">n\u2019augmente </span><span class=\"S7193 SBD5 S2\" id=\"t5w_193\">pas de plus de </span><span class=\"S7194 SBD5 S2\" id=\"t5x_193\">4 </span><span class=\"S7195 SBD5 S2\" id=\"t5y_193\">points </span><span class=\"S7196 SBD5 S2\" id=\"t5z_193\">3 </span><span class=\"S7197 SBD5 S2\" id=\"t60_193\">points </span><span class=\"S7198 SBD5 S2\" id=\"t61_193\">7 </span><span class=\"S7199 SBD5 S2\" id=\"t62_193\">points </span><span class=\"S719A SBD5 S2\" id=\"t63_193\">le taux de croissance </span><span class=\"S719B S5048 S2\" id=\"t64_193\">E </span><span class=\"S719C SBD5 S2\" id=\"t65_193\">ne </span><span class=\"S719D SBD5 S2\" id=\"t66_193\">baisse </span><span class=\"S719E SBD5 S2\" id=\"t67_193\">pas </span><span class=\"S719F SBD5 S2\" id=\"t68_193\">de plus de </span><span class=\"S71A0 SBD5 S2\" id=\"t69_193\">5 </span><span class=\"S71A1 SBD5 S2\" id=\"t6a_193\">points </span><span class=\"S71A2 SBD5 S2\" id=\"t6b_193\">4 </span><span class=\"S71A3 SBD5 S2\" id=\"t6c_193\">points </span><span class=\"S71A4 SBD5 S2\" id=\"t6d_193\">10 </span><span class=\"S71A5 SBD5 S2\" id=\"t6e_193\">points </span><span class=\"S71A6 SBD5 S2\" id=\"t6f_193\">le taux d\u2019occupation </span><span class=\"S71A7 S5048 S2\" id=\"t6g_193\">E </span><span class=\"S71A8 SBD5 S2\" id=\"t6h_193\">ne </span><span class=\"S71A9 SBD5 S2\" id=\"t6i_193\">baisse </span><span class=\"S71AA SBD5 S2\" id=\"t6j_193\">pas </span><span class=\"S71AB SBD5 S2\" id=\"t6k_193\">de plus de </span><span class=\"S71AC SBD5 S2\" id=\"t6l_193\">4 </span><span class=\"S71AD SBD5 S2\" id=\"t6m_193\">points </span><span class=\"S71AE SBD5 S2\" id=\"t6n_193\">1,2 </span><span class=\"S71AF SBD5 S2\" id=\"t6o_193\">point </span><span class=\"S71B0 SBD5 S2\" id=\"t6p_193\">2 </span><span class=\"S71B1 SBD5 S2\" id=\"t6q_193\">points </span><span class=\"S71B2 SBD5 S2\" id=\"t6r_193\">le prix moyen de vente </span><span class=\"S71B3 S5048 S2\" id=\"t6s_193\">E </span><span class=\"S71B4 SBD5 S2\" id=\"t6t_193\">ne </span><span class=\"S71B5 SBD5 S2\" id=\"t6u_193\">baisse </span><span class=\"S71B6 SBD5 S2\" id=\"t6v_193\">pas de </span><span class=\"S71B7 SBD5 S2\" id=\"t6w_193\">plus de </span><span class=\"S71B8 SBD5 S2\" id=\"t6x_193\">8 </span><span class=\"S71B9 SBD5 S2\" id=\"t6y_193\">% </span><span class=\"S71BA SBD5 S2\" id=\"t6z_193\">1,8 </span><span class=\"S71BB SBD5 S2\" id=\"t70_193\">% </span><span class=\"S71BC SBD5 S2\" id=\"t71_193\">5 </span><span class=\"S71BD SBD5 S2\" id=\"t72_193\">% </span><span class=\"S71BE SBD5 S2\" id=\"t73_193\">le taux de marge op\u00e9rationnelle </span><span class=\"S71BF S5048 S2\" id=\"t74_193\">E </span><span class=\"S71C0 SBD5 S2\" id=\"t75_193\">ne baisse pas de plus de </span><span class=\"S71C1 SBD5 S2\" id=\"t76_193\">19 </span><span class=\"S71C2 SBD5 S2\" id=\"t77_193\">points </span><span class=\"S71C3 SBD5 S2\" id=\"t78_193\">1,3 </span><span class=\"S71C4 SBD5 S2\" id=\"t79_193\">point </span><span class=\"S71C5 SBD5 S2\" id=\"t7a_193\">2 </span><span class=\"S71C6 SBD5 S2\" id=\"t7b_193\">points </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30208": {
   "value": "<span class=\"S62E9 S62F5 S2\" id=\"t4l_172\">Actifs et passifs identifiables </span><span class=\"S62EA S62F5 S2\" id=\"t4m_172\">et </span><span class=\"S62EB S62F5 S2\" id=\"t4n_172\">\u00e9cart </span><span class=\"S62EC S62F5 S2\" id=\"t4o_172\">d\u2019acquisition </span><span class=\"S62ED S2D2 S2DE S2\" id=\"t4p_172\">Lors de leur entr\u00e9e dans le Groupe, les actifs et les passifs </span><span class=\"S62EE S2D2 S2DE S2\" id=\"t4q_172\">susceptibles d\u2019\u00eatre \u00e9valu\u00e9s s\u00e9par\u00e9ment sont inscrits au bilan </span><span class=\"S62EF S2D2 S2DE S2\" id=\"t4r_172\">consolid\u00e9 \u00e0 leur juste valeur. Les actifs destin\u00e9s \u00e0 \u00eatre revendus </span><span class=\"S62F0 S2D2 S2DE S2\" id=\"t4s_172\">sont \u00e9valu\u00e9s \u00e0 leur juste valeur nette du montant des co\u00fbts de </span><span class=\"S62F1 S2D2 S2DE S2\" id=\"t4t_172\">cession. Les biens destin\u00e9s \u00e0 l\u2019exploitation sont \u00e9valu\u00e9s \u00e0 leur juste </span><span class=\"S287B S2D2 S2DE S2\" id=\"t4u_172\">valeur. </span><span class=\"S62F2 S2D2 S2DE S2\" id=\"t4v_172\">La juste valeur des marques, en tant qu\u2019\u00e9l\u00e9ments incorporels </span><span class=\"S62F3 S2D2 S2DE S2\" id=\"t4w_172\">identifiables de l\u2019actif, est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence aux m\u00e9thodes </span><span class=\"S62F4 S2D2 S2DE S2\" id=\"t4x_172\">multicrit\u00e8res g\u00e9n\u00e9ralement admises en la mati\u00e8re (m\u00e9thode des </span><span class=\"S556F S2D2 S2DE S2\" id=\"t4y_172\">redevances, m\u00e9thode du surprofit et approche par les co\u00fbts). </span><span class=\"S62F6 S2D2 S2DE S2\" id=\"t7_173\">Le montant r\u00e9sultant de l\u2019\u00e9valuation des actifs identifiables </span><span class=\"S62F7 S2D2 S2DE S2\" id=\"t8_173\">constitue leur nouvelle valeur brute. Celle-ci sert de base aux calculs </span><span class=\"S62F8 S2D2 S2DE S2\" id=\"t9_173\">ult\u00e9rieurs des plus ou moins-values en cas de cession, ainsi que des </span><span class=\"S62F9 S2D2 S2DE S2\" id=\"ta_173\">dotations aux amortissements et aux provisions pour perte de </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tb_173\">valeur. </span><span class=\"S2101 S2D2 S2DE S2\" id=\"tc_173\">L\u2019\u00e9cart d\u2019acquisition repr\u00e9sente tout exc\u00e9dent de la somme de la </span><span class=\"S62FA S2D2 S2DE S2\" id=\"td_173\">contrepartie transf\u00e9r\u00e9e et le cas \u00e9ch\u00e9ant de la valeur des </span><span class=\"S3A29 S2D2 S2DE S2\" id=\"te_173\">\u00ab </span><span class=\"S62FB S2D2 S2DE S2\" id=\"tf_173\">participations ne donnant pas le contr\u00f4le </span><span class=\"S62FC S2D2 S2DE S2\" id=\"tg_173\">\u00bb sur la juste valeur </span><span class=\"S62FD S2D2 S2DE S2\" id=\"th_173\">nette des actifs et passifs identifiables de l\u2019entreprise acquise. En </span><span class=\"S62FE S2D2 S2DE S2\" id=\"ti_173\">fonction de l\u2019option retenue pour la valorisation de ces int\u00e9r\u00eats lors </span><span class=\"S62FF S2D2 S2DE S2\" id=\"tj_173\">de la prise de contr\u00f4le (juste valeur ou quote-part de l\u2019actif net </span><span class=\"S6300 S2D2 S2DE S2\" id=\"tk_173\">acquis), l\u2019\u00e9cart d\u2019acquisition reconnu repr\u00e9sente soit la quote-part </span><span class=\"S6301 S2D2 S2DE S2\" id=\"tl_173\">acquise par le Groupe (\u00e9cart d\u2019acquisition partiel) soit la part du </span><span class=\"S6302 S2D2 S2DE S2\" id=\"tm_173\">groupe et la part des participations ne donnant pas le contr\u00f4le </span><span class=\"S2B65 S2D2 S2DE S2\" id=\"tn_173\">(\u00e9cart d\u2019acquisition complet). </span><span class=\"S6303 S2D2 S2DE S2\" id=\"to_173\">Si la diff\u00e9rence est positive, elle est enregistr\u00e9e sous la rubrique </span><span class=\"S6304 S2D2 S2DE S2\" id=\"tp_173\">\u00ab </span><span class=\"S6305 S2D2 S2DE S2\" id=\"tq_173\">\u00c9carts d\u2019acquisition </span><span class=\"S6306 S2D2 S2DE S2\" id=\"tr_173\">\u00bb pour les soci\u00e9t\u00e9s consolid\u00e9es par </span><span class=\"S6307 S2D2 S2DE S2\" id=\"ts_173\">int\u00e9gration globale et dans le poste \u00ab </span><span class=\"S6308 S2D2 S2DE S2\" id=\"tt_173\">Titres mis en \u00e9quivalence </span><span class=\"S6309 S2D2 S2DE S2\" id=\"tu_173\">\u00bb </span><span class=\"S630A S2D2 S2DE S2\" id=\"tv_173\">pour les co-entreprises ou les soci\u00e9t\u00e9s dans lesquelles le Groupe </span><span class=\"S630B S2D2 S2DE S2\" id=\"tw_173\">exerce une influence notable. Si la diff\u00e9rence est n\u00e9gative, elle est </span><span class=\"S630C S2D2 S2DE S2\" id=\"tx_173\">enregistr\u00e9e directement en r\u00e9sultat (r\u00e9sultat non courant). </span><span class=\"S630D S2D2 S2DE S2\" id=\"ty_173\">Si de nouvelles informations conduisent, dans un d\u00e9lai de douze </span><span class=\"S630E S2D2 S2DE S2\" id=\"tz_173\">mois qui suit la date d\u2019acquisition, \u00e0 une nouvelle appr\u00e9ciation des </span><span class=\"S630F S2D2 S2DE S2\" id=\"t10_173\">justes valeurs des actifs et des passifs lors de leur entr\u00e9e dans le </span><span class=\"S5BD4 S2D2 S2DE S2\" id=\"t11_173\">bilan </span><span class=\"S6310 S2D2 S2DE S2\" id=\"t12_173\">consolid\u00e9, </span><span class=\"S6311 S2D2 S2DE S2\" id=\"t13_173\">celles-ci </span><span class=\"S6312 S2D2 S2DE S2\" id=\"t14_173\">sont </span><span class=\"S6313 S2D2 S2DE S2\" id=\"t15_173\">modifi\u00e9es. </span><span class=\"S6314 S2D2 S2DE S2\" id=\"t16_173\">Il </span><span class=\"S6315 S2D2 S2DE S2\" id=\"t17_173\">en </span><span class=\"S6316 S2D2 S2DE S2\" id=\"t18_173\">d\u00e9coule </span><span class=\"S6317 S2D2 S2DE S2\" id=\"t19_173\">automatiquement une modification de la valeur brute de l\u2019\u00e9cart </span><span class=\"S4A3B S2D2 S2DE S2\" id=\"t1a_173\">d\u2019acquisition. </span><span class=\"S6318 S2D2 S2DE S2\" id=\"t1b_173\">Lorsque l\u2019acquisition d\u2019une soci\u00e9t\u00e9 s\u2019effectue par achats successifs, </span><span class=\"S6319 S2D2 S2DE S2\" id=\"t1c_173\">la participation ant\u00e9rieurement d\u00e9tenue est r\u00e9\u00e9valu\u00e9e \u00e0 la juste </span><span class=\"S631A S2D2 S2DE S2\" id=\"t1d_173\">valeur \u00e0 la date de prise de contr\u00f4le et l\u2019\u00e9cart avec la valeur nette </span><span class=\"S2CED S2D2 S2DE S2\" id=\"t1e_173\">comptable est comptabilis\u00e9 en r\u00e9sultat. </span><span class=\"S6333 S2D8 S2\" id=\"t27_173\">1.10 \u2013 Tests de d\u00e9pr\u00e9ciation </span><span class=\"S6334 S2D8 S2\" id=\"t28_173\">des </span><span class=\"S6335 S2D8 S2\" id=\"t29_173\">\u00e9carts </span><span class=\"S6336 S2D8 S2\" id=\"t2a_173\">d\u2019acquisition </span><span class=\"S6337 S2D2 S2DE S2\" id=\"t2b_173\">En application des normes IFRS, les \u00e9carts d\u2019acquisition ne sont pas </span><span class=\"S6338 S2D2 S2DE S2\" id=\"t2c_173\">amortissables, mais font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s </span><span class=\"S6339 S2D2 S2DE S2\" id=\"t2d_173\">l\u2019apparition d\u2019indices de pertes de valeur, et au minimum une fois </span><span class=\"S633A S2D2 S2DE S2\" id=\"t2e_173\">par an \u00e0 la fin de l\u2019exercice, soit au 30 </span><span class=\"S633B S2D2 S2DE S2\" id=\"t2f_173\">septembre. </span><span class=\"S633C S2D2 S2DE S2\" id=\"t2g_173\">Ce test est effectu\u00e9 afin de tenir compte d\u2019\u00e9ventuelles \u00e9volutions </span><span class=\"S633D S2D2 S2DE S2\" id=\"t2h_173\">ayant pu diminuer la rentabilit\u00e9 et la valeur de ces actifs. De tels </span><span class=\"S633E S2D2 S2DE S2\" id=\"t2i_173\">\u00e9v\u00e9nements ou circonstances comprennent des changements </span><span class=\"S633F S2D2 S2DE S2\" id=\"t2j_173\">significatifs d\u00e9favorables pr\u00e9sentant un caract\u00e8re durable, affectant </span><span class=\"S6340 S2D2 S2DE S2\" id=\"t2k_173\">l\u2019environnement \u00e9conomique ou les hypoth\u00e8ses et objectifs retenus </span><span class=\"S133C S2D2 S2DE S2\" id=\"t2l_173\">\u00e0 la date de l\u2019acquisition. </span><span class=\"S6341 S2D2 S2DE S2\" id=\"t2m_173\">Les \u00e9carts d\u2019acquisition issus d\u2019un regroupement d\u2019entreprises sont </span><span class=\"S6342 S2D2 S2DE S2\" id=\"t2n_173\">affect\u00e9s aux UGT ou groupes d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des </span><span class=\"S6343 S2D2 S2DE S2\" id=\"t2o_173\">synergies du regroupement d\u2019entreprises. Les UGT contenant un </span><span class=\"S6344 S2D2 S2DE S2\" id=\"t2p_173\">\u00e9cart d\u2019acquisition et/ou des immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6345 S2D2 S2DE S2\" id=\"t2q_173\">d\u2019utilit\u00e9 ind\u00e9termin\u00e9e, telles que certaines marques, font l\u2019objet </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t2r_173\">d\u2019un test de d\u00e9pr\u00e9ciation annuel syst\u00e9matique. </span><span class=\"S6346 S2D2 S2DE S2\" id=\"t2s_173\">Ce test est r\u00e9alis\u00e9 au niveau des secteurs op\u00e9rationnels utilis\u00e9s par </span><span class=\"S1823 S2D2 S2DE S2\" id=\"t2t_173\">le Groupe pour analyser ses r\u00e9sultats dans son reporting interne. </span><span class=\"S6347 S2D2 S2DE S2\" id=\"t2u_173\">Ce test de perte de valeur consiste \u00e0 comparer la valeur recouvrable </span><span class=\"S6348 S2D2 S2DE S2\" id=\"t2v_173\">des unit\u00e9s g\u00e9n\u00e9ratrices de tr\u00e9sorerie (UGT), ou du groupe d\u2019UGT, \u00e0 la </span><span class=\"S6349 S2D2 S2DE S2\" id=\"t2w_173\">valeur nette comptable des actifs correspondants y incluant les </span><span class=\"S634A S2D2 S2DE S2\" id=\"t2x_173\">\u00e9carts d\u2019acquisition le cas \u00e9ch\u00e9ant. Par ces tests de d\u00e9pr\u00e9ciation, le </span><span class=\"S634B S2D2 S2DE S2\" id=\"t2y_173\">Groupe s\u2019assure que la valeur recouvrable des \u00e9carts d\u2019acquisition </span><span class=\"S634C S2D2 S2DE S2\" id=\"t2z_173\">n\u2019est pas inf\u00e9rieure \u00e0 leur valeur nette comptable. La valeur </span><span class=\"S634D S2D2 S2DE S2\" id=\"t30_173\">recouvrable correspond \u00e0 la valeur la plus \u00e9lev\u00e9e entre la juste </span><span class=\"SF27 S2D2 S2DE S2\" id=\"t31_173\">valeur diminu\u00e9e des co\u00fbts de vente et la valeur d\u2019utilit\u00e9. </span><span class=\"S634E S2D2 S2DE S2\" id=\"t32_173\">Dans le cas d\u2019actif devant faire l\u2019objet d\u2019une cession, la valeur </span><span class=\"S634F S2D2 S2DE S2\" id=\"t33_173\">recouvrable est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence \u00e0 la juste valeur diminu\u00e9e </span><span class=\"S63E S2D2 S2DE S2\" id=\"t34_173\">des co\u00fbts de vente. </span><span class=\"S6350 S2D2 S2DE S2\" id=\"t35_173\">La juste valeur diminu\u00e9e des co\u00fbts de vente correspond au prix de </span><span class=\"S6351 S2D2 S2DE S2\" id=\"t36_173\">vente qui pourrait \u00eatre obtenu lors d\u2019une transaction r\u00e9alis\u00e9e dans </span><span class=\"S6352 S2D2 S2DE S2\" id=\"t37_173\">des conditions de march\u00e9 normales entre des parties bien </span><span class=\"S6353 S2D2 S2DE S2\" id=\"t38_173\">inform\u00e9es et consentantes, minor\u00e9 des frais de vente et des co\u00fbts </span><span class=\"S6354 S2D2 S2DE S2\" id=\"t39_173\">de sortie de l\u2019activit\u00e9. Le prix de cession de l\u2019actif est d\u00e9termin\u00e9 par </span><span class=\"S6355 S2D2 S2DE S2\" id=\"t3a_173\">r\u00e9f\u00e9rence \u00e0 des transactions similaires r\u00e9centes ou des \u00e9valuations </span><span class=\"S6356 S2D2 S2DE S2\" id=\"t3b_173\">r\u00e9alis\u00e9es par des experts ind\u00e9pendants dans une perspective de </span><span class=\"S2A76 S2D2 S2DE S2\" id=\"t3c_173\">cession. </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span><span class=\"S6364 S2D2 S2DE S2\" id=\"t3s_173\">Une perte de valeur est comptabilis\u00e9e au compte de r\u00e9sultat si la </span><span class=\"S6365 S2D2 S2DE S2\" id=\"t3t_173\">valeur </span><span class=\"S6366 S2D2 S2DE S2\" id=\"t3u_173\">comptable </span><span class=\"S6367 S2D2 S2DE S2\" id=\"t3v_173\">de </span><span class=\"S6368 S2D2 S2DE S2\" id=\"t3w_173\">l\u2019UGT </span><span class=\"S6369 S2D2 S2DE S2\" id=\"t3x_173\">portant </span><span class=\"S636A S2D2 S2DE S2\" id=\"t3y_173\">l\u2019\u00e9cart </span><span class=\"S636B S2D2 S2DE S2\" id=\"t3z_173\">d\u2019acquisition </span><span class=\"S636C S2D2 S2DE S2\" id=\"t40_173\">est </span><span class=\"S636D S2D2 S2DE S2\" id=\"t41_173\">sup\u00e9rieure \u00e0 sa valeur recouvrable. La charge de d\u00e9pr\u00e9ciation est </span><span class=\"S636E S2D2 S2DE S2\" id=\"t42_173\">alors enregistr\u00e9e dans le poste \u00ab </span><span class=\"S636F S2D2 S2DE S2\" id=\"t43_173\">Autres charges et produits </span><span class=\"S4728 S2D2 S2DE S2\" id=\"t44_173\">op\u00e9rationnels </span><span class=\"S6370 S2D2 S2DE S2\" id=\"t45_173\">\u00bb. Les \u00e9ventuelles pertes de valeur affect\u00e9es \u00e0 un </span><span class=\"S6371 S2D2 S2DE S2\" id=\"t46_173\">\u00e9cart d\u2019acquisition ne sont pas r\u00e9versibles. </span><span class=\"S6372 S2D8 S2\" id=\"t7_174\">1.11 \u2013 Immobilisations incorporelles </span><span class=\"S6373 S2D2 S2DE S2\" id=\"t8_174\">Les immobilisations incorporelles acquises s\u00e9par\u00e9ment figurent au </span><span class=\"S21DD S2D2 S2DE S2\" id=\"t9_174\">bilan </span><span class=\"S6374 S2D2 S2DE S2\" id=\"ta_174\">\u00e0 </span><span class=\"S6375 S2D2 S2DE S2\" id=\"tb_174\">leur </span><span class=\"S6376 S2D2 S2DE S2\" id=\"tc_174\">co\u00fbt </span><span class=\"S6377 S2D2 S2DE S2\" id=\"td_174\">d\u2019acquisition </span><span class=\"S6378 S2D2 S2DE S2\" id=\"te_174\">diminu\u00e9 </span><span class=\"S6379 S2D2 S2DE S2\" id=\"tf_174\">du </span><span class=\"S637A S2D2 S2DE S2\" id=\"tg_174\">cumul </span><span class=\"S637B S2D2 S2DE S2\" id=\"th_174\">des </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ti_174\">amortissements et des \u00e9ventuelles pertes de valeur. </span><span class=\"S637C S2D2 S2DE S2\" id=\"tj_174\">Les immobilisations incorporelles acquises dans le cadre d\u2019un </span><span class=\"S637D S2D2 S2DE S2\" id=\"tk_174\">regroupement d\u2019entreprises sont enregistr\u00e9es, pour leur juste valeur </span><span class=\"S637E S2D2 S2DE S2\" id=\"tl_174\">\u00e0 la date d\u2019acquisition, s\u00e9par\u00e9ment de l\u2019\u00e9cart d\u2019acquisition si elles </span><span class=\"S637F S2D2 S2DE S2\" id=\"tm_174\">sont identifiables, c\u2019est-\u00e0-dire si elles remplissent l\u2019une des deux </span><span class=\"S1257 S2D2 S2DE S2\" id=\"tn_174\">conditions suivantes </span><span class=\"S6380 S2D2 S2DE S2\" id=\"to_174\">: </span><span class=\"S6381 S2D2 S2DE S2\" id=\"tp_174\">elles r\u00e9sultent de droits l\u00e9gaux ou contractuels </span><span class=\"S6382 S2D2 S2DE S2\" id=\"tq_174\">; ou </span><span class=\"S5D6 S2DB S2DE S2\" id=\"tr_174\">E </span><span class=\"S3B3 S2D2 S2DE S2\" id=\"ts_174\">elles sont s\u00e9parables de l\u2019entit\u00e9 acquise. </span><span class=\"S5CB1 S2DB S2DE S2\" id=\"tt_174\">E </span><span class=\"S5E84 S2D2 S2DE S2\" id=\"tu_174\">Elles correspondent essentiellement aux marques. </span><span class=\"S2896 S2D2 S2DE S2\" id=\"tv_174\">Les immobilisations incorporelles comprennent </span><span class=\"S6383 S2D2 S2DE S2\" id=\"tw_174\">: </span><span class=\"S6384 S2D2 S2DE S2\" id=\"tx_174\">les marques qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6385 S2DB S2DE S2\" id=\"ty_174\">E </span><span class=\"S6386 S2D2 S2DE S2\" id=\"tz_174\">de vie ind\u00e9finie, le Groupe ayant jug\u00e9 qu\u2019il n\u2019existait pas de limite </span><span class=\"S6387 S2D2 S2DE S2\" id=\"t10_174\">pr\u00e9visible \u00e0 la p\u00e9riode au cours de laquelle il s\u2019attend \u00e0 pouvoir </span><span class=\"S6388 S2D2 S2DE S2\" id=\"t11_174\">les utiliser. </span><span class=\"S6389 S2D2 S2DE S2\" id=\"t12_174\">Elles sont inscrites au bilan sur la base d\u2019une valorisation r\u00e9alis\u00e9e </span><span class=\"S638A S2D2 S2DE S2\" id=\"t13_174\">\u00e0 leur date d\u2019acquisition par des experts ind\u00e9pendants selon une </span><span class=\"S638B S2D2 S2DE S2\" id=\"t14_174\">approche multicrit\u00e8re tenant compte de leur notori\u00e9t\u00e9 et de leur </span><span class=\"S638C S2D2 S2DE S2\" id=\"t15_174\">contribution future aux r\u00e9sultats. </span><span class=\"S638D S2D2 S2DE S2\" id=\"t16_174\">Les marques ne sont donc pas amorties, mais leur valorisation </span><span class=\"S638E S2D2 S2DE S2\" id=\"t17_174\">fait l\u2019objet d\u2019un test d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur </span><span class=\"S638F S2D2 S2DE S2\" id=\"t18_174\">et au minimum une fois par an. Une perte de valeur est constat\u00e9e </span><span class=\"S6390 S2D2 S2DE S2\" id=\"t19_174\">si l\u2019application des tests de d\u00e9pr\u00e9ciation conduit \u00e0 une \u00e9valuation </span><span class=\"S6391 S2D2 S2DE S2\" id=\"t1a_174\">inf\u00e9rieure \u00e0 leur valeur nette comptable. </span><span class=\"S6392 S2D2 S2DE S2\" id=\"t1b_174\">Le Groupe d\u00e9termine la valeur d\u2019utilit\u00e9 de chacune de ses </span><span class=\"S6393 S2D2 S2DE S2\" id=\"t1c_174\">marques en proc\u00e9dant \u00e0 la mise \u00e0 jour de leur valorisation, soit </span><span class=\"S6394 S2D2 S2DE S2\" id=\"t1d_174\">selon la m\u00e9thode utilis\u00e9e pour les tests de d\u00e9pr\u00e9ciation des </span><span class=\"S6395 S2D2 S2DE S2\" id=\"t1e_174\">\u00e9carts d\u2019acquisition (\u00e0 savoir une actualisation des flux futurs de </span><span class=\"S6396 S2D2 S2DE S2\" id=\"t1f_174\">tr\u00e9sorerie g\u00e9n\u00e9r\u00e9s par l\u2019activit\u00e9 couverte par la marque), soit </span><span class=\"S6397 S2D2 S2DE S2\" id=\"t1g_174\">selon la m\u00e9thode des redevances (projection \u00e0 l\u2019infini des </span><span class=\"S6398 S2D2 S2DE S2\" id=\"t1h_174\">redevances d\u2019une marque). En cas de d\u00e9pr\u00e9ciation, celle-ci est </span><span class=\"S6399 S2D2 S2DE S2\" id=\"t1i_174\">enregistr\u00e9e dans la rubrique \u00ab </span><span class=\"S639A S2D2 S2DE S2\" id=\"t1j_174\">Autres charges op\u00e9rationnelles </span><span class=\"S639B S2D2 S2DE S2\" id=\"t1k_174\">\u00bb </span><span class=\"S639C S2D2 S2DE S2\" id=\"t1l_174\">du compte de r\u00e9sultat. Cette provision peut \u00eatre reprise </span><span class=\"S639D S2D2 S2DE S2\" id=\"t1m_174\">ult\u00e9rieurement si la valeur recouvrable redevient plus \u00e9lev\u00e9e que </span><span class=\"S639E S2D2 S2DE S2\" id=\"t1n_174\">la valeur nette comptable </span><span class=\"S639F S2D2 S2DE S2\" id=\"t1o_174\">; </span><span class=\"S63A0 S2D2 S2DE S2\" id=\"t1p_174\">les autres immobilisations incorporelles que le Groupe a </span><span class=\"S63A1 S2DB S2DE S2\" id=\"t1q_174\">E </span><span class=\"S63A2 S2D2 S2DE S2\" id=\"t1r_174\">qualifi\u00e9es d\u2019immobilisations \u00e0 dur\u00e9e de vie d\u00e9finie. Elles </span><span class=\"S63A3 S2D2 S2DE S2\" id=\"t1s_174\">concernent essentiellement les concessions et brevets qui </span><span class=\"S63A4 S2D2 S2DE S2\" id=\"t1t_174\">correspondent principalement aux licences d\u2019exploitation des </span><span class=\"S63A5 S2D2 S2DE S2\" id=\"t1u_174\">logiciels, ainsi que les d\u00e9penses li\u00e9es \u00e0 des programmes </span><span class=\"S63A6 S2D2 S2DE S2\" id=\"t1v_174\">informatiques. Ces immobilisations sont amorties selon le mode </span><span class=\"S63A7 S2D2 S2DE S2\" id=\"t1w_174\">lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63A8 S2D2 S2DE S2\" id=\"t1x_174\">comprise en g\u00e9n\u00e9ral entre 3 et </span><span class=\"S63A9 S2D2 S2DE S2\" id=\"t1y_174\">8 </span><span class=\"S63AA S2D2 S2DE S2\" id=\"t1z_174\">ans. En cas d\u2019indices de perte de </span><span class=\"S63AB S2D2 S2DE S2\" id=\"t20_174\">valeur, un test de valorisation est syst\u00e9matiquement r\u00e9alis\u00e9. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30209": {
   "value": "<span class=\"S62E9 S62F5 S2\" id=\"t4l_172\">Actifs et passifs identifiables </span><span class=\"S62EA S62F5 S2\" id=\"t4m_172\">et </span><span class=\"S62EB S62F5 S2\" id=\"t4n_172\">\u00e9cart </span><span class=\"S62EC S62F5 S2\" id=\"t4o_172\">d\u2019acquisition </span><span class=\"S62ED S2D2 S2DE S2\" id=\"t4p_172\">Lors de leur entr\u00e9e dans le Groupe, les actifs et les passifs </span><span class=\"S62EE S2D2 S2DE S2\" id=\"t4q_172\">susceptibles d\u2019\u00eatre \u00e9valu\u00e9s s\u00e9par\u00e9ment sont inscrits au bilan </span><span class=\"S62EF S2D2 S2DE S2\" id=\"t4r_172\">consolid\u00e9 \u00e0 leur juste valeur. Les actifs destin\u00e9s \u00e0 \u00eatre revendus </span><span class=\"S62F0 S2D2 S2DE S2\" id=\"t4s_172\">sont \u00e9valu\u00e9s \u00e0 leur juste valeur nette du montant des co\u00fbts de </span><span class=\"S62F1 S2D2 S2DE S2\" id=\"t4t_172\">cession. Les biens destin\u00e9s \u00e0 l\u2019exploitation sont \u00e9valu\u00e9s \u00e0 leur juste </span><span class=\"S287B S2D2 S2DE S2\" id=\"t4u_172\">valeur. </span><span class=\"S62F2 S2D2 S2DE S2\" id=\"t4v_172\">La juste valeur des marques, en tant qu\u2019\u00e9l\u00e9ments incorporels </span><span class=\"S62F3 S2D2 S2DE S2\" id=\"t4w_172\">identifiables de l\u2019actif, est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence aux m\u00e9thodes </span><span class=\"S62F4 S2D2 S2DE S2\" id=\"t4x_172\">multicrit\u00e8res g\u00e9n\u00e9ralement admises en la mati\u00e8re (m\u00e9thode des </span><span class=\"S556F S2D2 S2DE S2\" id=\"t4y_172\">redevances, m\u00e9thode du surprofit et approche par les co\u00fbts). </span><span class=\"S62F6 S2D2 S2DE S2\" id=\"t7_173\">Le montant r\u00e9sultant de l\u2019\u00e9valuation des actifs identifiables </span><span class=\"S62F7 S2D2 S2DE S2\" id=\"t8_173\">constitue leur nouvelle valeur brute. Celle-ci sert de base aux calculs </span><span class=\"S62F8 S2D2 S2DE S2\" id=\"t9_173\">ult\u00e9rieurs des plus ou moins-values en cas de cession, ainsi que des </span><span class=\"S62F9 S2D2 S2DE S2\" id=\"ta_173\">dotations aux amortissements et aux provisions pour perte de </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tb_173\">valeur. </span><span class=\"S2101 S2D2 S2DE S2\" id=\"tc_173\">L\u2019\u00e9cart d\u2019acquisition repr\u00e9sente tout exc\u00e9dent de la somme de la </span><span class=\"S62FA S2D2 S2DE S2\" id=\"td_173\">contrepartie transf\u00e9r\u00e9e et le cas \u00e9ch\u00e9ant de la valeur des </span><span class=\"S3A29 S2D2 S2DE S2\" id=\"te_173\">\u00ab </span><span class=\"S62FB S2D2 S2DE S2\" id=\"tf_173\">participations ne donnant pas le contr\u00f4le </span><span class=\"S62FC S2D2 S2DE S2\" id=\"tg_173\">\u00bb sur la juste valeur </span><span class=\"S62FD S2D2 S2DE S2\" id=\"th_173\">nette des actifs et passifs identifiables de l\u2019entreprise acquise. En </span><span class=\"S62FE S2D2 S2DE S2\" id=\"ti_173\">fonction de l\u2019option retenue pour la valorisation de ces int\u00e9r\u00eats lors </span><span class=\"S62FF S2D2 S2DE S2\" id=\"tj_173\">de la prise de contr\u00f4le (juste valeur ou quote-part de l\u2019actif net </span><span class=\"S6300 S2D2 S2DE S2\" id=\"tk_173\">acquis), l\u2019\u00e9cart d\u2019acquisition reconnu repr\u00e9sente soit la quote-part </span><span class=\"S6301 S2D2 S2DE S2\" id=\"tl_173\">acquise par le Groupe (\u00e9cart d\u2019acquisition partiel) soit la part du </span><span class=\"S6302 S2D2 S2DE S2\" id=\"tm_173\">groupe et la part des participations ne donnant pas le contr\u00f4le </span><span class=\"S2B65 S2D2 S2DE S2\" id=\"tn_173\">(\u00e9cart d\u2019acquisition complet). </span><span class=\"S6303 S2D2 S2DE S2\" id=\"to_173\">Si la diff\u00e9rence est positive, elle est enregistr\u00e9e sous la rubrique </span><span class=\"S6304 S2D2 S2DE S2\" id=\"tp_173\">\u00ab </span><span class=\"S6305 S2D2 S2DE S2\" id=\"tq_173\">\u00c9carts d\u2019acquisition </span><span class=\"S6306 S2D2 S2DE S2\" id=\"tr_173\">\u00bb pour les soci\u00e9t\u00e9s consolid\u00e9es par </span><span class=\"S6307 S2D2 S2DE S2\" id=\"ts_173\">int\u00e9gration globale et dans le poste \u00ab </span><span class=\"S6308 S2D2 S2DE S2\" id=\"tt_173\">Titres mis en \u00e9quivalence </span><span class=\"S6309 S2D2 S2DE S2\" id=\"tu_173\">\u00bb </span><span class=\"S630A S2D2 S2DE S2\" id=\"tv_173\">pour les co-entreprises ou les soci\u00e9t\u00e9s dans lesquelles le Groupe </span><span class=\"S630B S2D2 S2DE S2\" id=\"tw_173\">exerce une influence notable. Si la diff\u00e9rence est n\u00e9gative, elle est </span><span class=\"S630C S2D2 S2DE S2\" id=\"tx_173\">enregistr\u00e9e directement en r\u00e9sultat (r\u00e9sultat non courant). </span><span class=\"S630D S2D2 S2DE S2\" id=\"ty_173\">Si de nouvelles informations conduisent, dans un d\u00e9lai de douze </span><span class=\"S630E S2D2 S2DE S2\" id=\"tz_173\">mois qui suit la date d\u2019acquisition, \u00e0 une nouvelle appr\u00e9ciation des </span><span class=\"S630F S2D2 S2DE S2\" id=\"t10_173\">justes valeurs des actifs et des passifs lors de leur entr\u00e9e dans le </span><span class=\"S5BD4 S2D2 S2DE S2\" id=\"t11_173\">bilan </span><span class=\"S6310 S2D2 S2DE S2\" id=\"t12_173\">consolid\u00e9, </span><span class=\"S6311 S2D2 S2DE S2\" id=\"t13_173\">celles-ci </span><span class=\"S6312 S2D2 S2DE S2\" id=\"t14_173\">sont </span><span class=\"S6313 S2D2 S2DE S2\" id=\"t15_173\">modifi\u00e9es. </span><span class=\"S6314 S2D2 S2DE S2\" id=\"t16_173\">Il </span><span class=\"S6315 S2D2 S2DE S2\" id=\"t17_173\">en </span><span class=\"S6316 S2D2 S2DE S2\" id=\"t18_173\">d\u00e9coule </span><span class=\"S6317 S2D2 S2DE S2\" id=\"t19_173\">automatiquement une modification de la valeur brute de l\u2019\u00e9cart </span><span class=\"S4A3B S2D2 S2DE S2\" id=\"t1a_173\">d\u2019acquisition. </span><span class=\"S6318 S2D2 S2DE S2\" id=\"t1b_173\">Lorsque l\u2019acquisition d\u2019une soci\u00e9t\u00e9 s\u2019effectue par achats successifs, </span><span class=\"S6319 S2D2 S2DE S2\" id=\"t1c_173\">la participation ant\u00e9rieurement d\u00e9tenue est r\u00e9\u00e9valu\u00e9e \u00e0 la juste </span><span class=\"S631A S2D2 S2DE S2\" id=\"t1d_173\">valeur \u00e0 la date de prise de contr\u00f4le et l\u2019\u00e9cart avec la valeur nette </span><span class=\"S2CED S2D2 S2DE S2\" id=\"t1e_173\">comptable est comptabilis\u00e9 en r\u00e9sultat. </span><span class=\"S6333 S2D8 S2\" id=\"t27_173\">1.10 \u2013 Tests de d\u00e9pr\u00e9ciation </span><span class=\"S6334 S2D8 S2\" id=\"t28_173\">des </span><span class=\"S6335 S2D8 S2\" id=\"t29_173\">\u00e9carts </span><span class=\"S6336 S2D8 S2\" id=\"t2a_173\">d\u2019acquisition </span><span class=\"S6337 S2D2 S2DE S2\" id=\"t2b_173\">En application des normes IFRS, les \u00e9carts d\u2019acquisition ne sont pas </span><span class=\"S6338 S2D2 S2DE S2\" id=\"t2c_173\">amortissables, mais font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s </span><span class=\"S6339 S2D2 S2DE S2\" id=\"t2d_173\">l\u2019apparition d\u2019indices de pertes de valeur, et au minimum une fois </span><span class=\"S633A S2D2 S2DE S2\" id=\"t2e_173\">par an \u00e0 la fin de l\u2019exercice, soit au 30 </span><span class=\"S633B S2D2 S2DE S2\" id=\"t2f_173\">septembre. </span><span class=\"S633C S2D2 S2DE S2\" id=\"t2g_173\">Ce test est effectu\u00e9 afin de tenir compte d\u2019\u00e9ventuelles \u00e9volutions </span><span class=\"S633D S2D2 S2DE S2\" id=\"t2h_173\">ayant pu diminuer la rentabilit\u00e9 et la valeur de ces actifs. De tels </span><span class=\"S633E S2D2 S2DE S2\" id=\"t2i_173\">\u00e9v\u00e9nements ou circonstances comprennent des changements </span><span class=\"S633F S2D2 S2DE S2\" id=\"t2j_173\">significatifs d\u00e9favorables pr\u00e9sentant un caract\u00e8re durable, affectant </span><span class=\"S6340 S2D2 S2DE S2\" id=\"t2k_173\">l\u2019environnement \u00e9conomique ou les hypoth\u00e8ses et objectifs retenus </span><span class=\"S133C S2D2 S2DE S2\" id=\"t2l_173\">\u00e0 la date de l\u2019acquisition. </span><span class=\"S6341 S2D2 S2DE S2\" id=\"t2m_173\">Les \u00e9carts d\u2019acquisition issus d\u2019un regroupement d\u2019entreprises sont </span><span class=\"S6342 S2D2 S2DE S2\" id=\"t2n_173\">affect\u00e9s aux UGT ou groupes d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des </span><span class=\"S6343 S2D2 S2DE S2\" id=\"t2o_173\">synergies du regroupement d\u2019entreprises. Les UGT contenant un </span><span class=\"S6344 S2D2 S2DE S2\" id=\"t2p_173\">\u00e9cart d\u2019acquisition et/ou des immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6345 S2D2 S2DE S2\" id=\"t2q_173\">d\u2019utilit\u00e9 ind\u00e9termin\u00e9e, telles que certaines marques, font l\u2019objet </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t2r_173\">d\u2019un test de d\u00e9pr\u00e9ciation annuel syst\u00e9matique. </span><span class=\"S6346 S2D2 S2DE S2\" id=\"t2s_173\">Ce test est r\u00e9alis\u00e9 au niveau des secteurs op\u00e9rationnels utilis\u00e9s par </span><span class=\"S1823 S2D2 S2DE S2\" id=\"t2t_173\">le Groupe pour analyser ses r\u00e9sultats dans son reporting interne. </span><span class=\"S6347 S2D2 S2DE S2\" id=\"t2u_173\">Ce test de perte de valeur consiste \u00e0 comparer la valeur recouvrable </span><span class=\"S6348 S2D2 S2DE S2\" id=\"t2v_173\">des unit\u00e9s g\u00e9n\u00e9ratrices de tr\u00e9sorerie (UGT), ou du groupe d\u2019UGT, \u00e0 la </span><span class=\"S6349 S2D2 S2DE S2\" id=\"t2w_173\">valeur nette comptable des actifs correspondants y incluant les </span><span class=\"S634A S2D2 S2DE S2\" id=\"t2x_173\">\u00e9carts d\u2019acquisition le cas \u00e9ch\u00e9ant. Par ces tests de d\u00e9pr\u00e9ciation, le </span><span class=\"S634B S2D2 S2DE S2\" id=\"t2y_173\">Groupe s\u2019assure que la valeur recouvrable des \u00e9carts d\u2019acquisition </span><span class=\"S634C S2D2 S2DE S2\" id=\"t2z_173\">n\u2019est pas inf\u00e9rieure \u00e0 leur valeur nette comptable. La valeur </span><span class=\"S634D S2D2 S2DE S2\" id=\"t30_173\">recouvrable correspond \u00e0 la valeur la plus \u00e9lev\u00e9e entre la juste </span><span class=\"SF27 S2D2 S2DE S2\" id=\"t31_173\">valeur diminu\u00e9e des co\u00fbts de vente et la valeur d\u2019utilit\u00e9. </span><span class=\"S634E S2D2 S2DE S2\" id=\"t32_173\">Dans le cas d\u2019actif devant faire l\u2019objet d\u2019une cession, la valeur </span><span class=\"S634F S2D2 S2DE S2\" id=\"t33_173\">recouvrable est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence \u00e0 la juste valeur diminu\u00e9e </span><span class=\"S63E S2D2 S2DE S2\" id=\"t34_173\">des co\u00fbts de vente. </span><span class=\"S6350 S2D2 S2DE S2\" id=\"t35_173\">La juste valeur diminu\u00e9e des co\u00fbts de vente correspond au prix de </span><span class=\"S6351 S2D2 S2DE S2\" id=\"t36_173\">vente qui pourrait \u00eatre obtenu lors d\u2019une transaction r\u00e9alis\u00e9e dans </span><span class=\"S6352 S2D2 S2DE S2\" id=\"t37_173\">des conditions de march\u00e9 normales entre des parties bien </span><span class=\"S6353 S2D2 S2DE S2\" id=\"t38_173\">inform\u00e9es et consentantes, minor\u00e9 des frais de vente et des co\u00fbts </span><span class=\"S6354 S2D2 S2DE S2\" id=\"t39_173\">de sortie de l\u2019activit\u00e9. Le prix de cession de l\u2019actif est d\u00e9termin\u00e9 par </span><span class=\"S6355 S2D2 S2DE S2\" id=\"t3a_173\">r\u00e9f\u00e9rence \u00e0 des transactions similaires r\u00e9centes ou des \u00e9valuations </span><span class=\"S6356 S2D2 S2DE S2\" id=\"t3b_173\">r\u00e9alis\u00e9es par des experts ind\u00e9pendants dans une perspective de </span><span class=\"S2A76 S2D2 S2DE S2\" id=\"t3c_173\">cession. </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span><span class=\"S6364 S2D2 S2DE S2\" id=\"t3s_173\">Une perte de valeur est comptabilis\u00e9e au compte de r\u00e9sultat si la </span><span class=\"S6365 S2D2 S2DE S2\" id=\"t3t_173\">valeur </span><span class=\"S6366 S2D2 S2DE S2\" id=\"t3u_173\">comptable </span><span class=\"S6367 S2D2 S2DE S2\" id=\"t3v_173\">de </span><span class=\"S6368 S2D2 S2DE S2\" id=\"t3w_173\">l\u2019UGT </span><span class=\"S6369 S2D2 S2DE S2\" id=\"t3x_173\">portant </span><span class=\"S636A S2D2 S2DE S2\" id=\"t3y_173\">l\u2019\u00e9cart </span><span class=\"S636B S2D2 S2DE S2\" id=\"t3z_173\">d\u2019acquisition </span><span class=\"S636C S2D2 S2DE S2\" id=\"t40_173\">est </span><span class=\"S636D S2D2 S2DE S2\" id=\"t41_173\">sup\u00e9rieure \u00e0 sa valeur recouvrable. La charge de d\u00e9pr\u00e9ciation est </span><span class=\"S636E S2D2 S2DE S2\" id=\"t42_173\">alors enregistr\u00e9e dans le poste \u00ab </span><span class=\"S636F S2D2 S2DE S2\" id=\"t43_173\">Autres charges et produits </span><span class=\"S4728 S2D2 S2DE S2\" id=\"t44_173\">op\u00e9rationnels </span><span class=\"S6370 S2D2 S2DE S2\" id=\"t45_173\">\u00bb. Les \u00e9ventuelles pertes de valeur affect\u00e9es \u00e0 un </span><span class=\"S6371 S2D2 S2DE S2\" id=\"t46_173\">\u00e9cart d\u2019acquisition ne sont pas r\u00e9versibles. </span><span class=\"S6F6F S625B S2\" id=\"t8_191\">\u00c9carts d\u2019acquisition </span><span class=\"S6D4A S625C S2\" id=\"t9_191\">Note </span><span class=\"S6D4B S625C S2\" id=\"ta_191\">5 </span><span class=\"S6F70 SBD4 S2\" id=\"tb_191\">(en milliers d\u2019euros) </span><span class=\"S6F71 S71F S2\" id=\"tc_191\">30/09/2023 </span><span class=\"S6F72 SBD3 S2\" id=\"td_191\">30/09/2022 </span><span class=\"S2F14 SBD5 S2\" id=\"te_191\">Center Parcs </span><span class=\"S5DAF SBD5 S2\" id=\"tf_191\">125 </span><span class=\"S5DB0 SBD5 S2\" id=\"tg_191\">103 </span><span class=\"S5DB1 SBD5 S2\" id=\"th_191\">125 </span><span class=\"S5DB2 SBD5 S2\" id=\"ti_191\">103 </span><span class=\"S5A31 SBD5 S2\" id=\"tj_191\">Pierre </span><span class=\"S6F73 SBD5 S2\" id=\"tk_191\">&amp; </span><span class=\"S6F74 SBD5 S2\" id=\"tl_191\">Vacances </span><span class=\"S6F75 SBD5 S2\" id=\"tm_191\">14 </span><span class=\"S5DB5 SBD5 S2\" id=\"tn_191\">956 </span><span class=\"S6F76 SBD5 S2\" id=\"to_191\">13 </span><span class=\"S5DB7 SBD5 S2\" id=\"tp_191\">716 </span><span class=\"S2BF8 S71F S2\" id=\"tq_191\">TOTAL EN VALEUR NETTE </span><span class=\"S5DBA S71F S2\" id=\"tr_191\">140 </span><span class=\"S5DBB S71F S2\" id=\"ts_191\">059 </span><span class=\"S5DBD S71F S2\" id=\"tt_191\">138 </span><span class=\"S5DBE S71F S2\" id=\"tu_191\">819 </span><span class=\"S2037 S2D2 S2DE S2\" id=\"tv_191\">Les </span><span class=\"S6F77 S2D2 S2DE S2\" id=\"tw_191\">\u00e9carts </span><span class=\"S6F78 S2D2 S2DE S2\" id=\"tx_191\">d\u2019acquisition </span><span class=\"S6F79 S2D2 S2DE S2\" id=\"ty_191\">sont </span><span class=\"S6F7A S2D2 S2DE S2\" id=\"tz_191\">pr\u00e9sent\u00e9s </span><span class=\"S6F7B S2D2 S2DE S2\" id=\"t10_191\">conform\u00e9ment </span><span class=\"S6F7C S2D2 S2DE S2\" id=\"t11_191\">\u00e0 </span><span class=\"S6F7D S2D2 S2DE S2\" id=\"t12_191\">l\u2019organisation interne du Groupe et \u00e0 l\u2019information sectorielle IFRS </span><span class=\"S6F7E S2D2 S2DE S2\" id=\"t13_191\">8 </span><span class=\"SAB3 S2D2 S2DE S2\" id=\"t14_191\">pr\u00e9sent\u00e9e en note </span><span class=\"S6F7F S2D2 S2DE S2\" id=\"t15_191\">4. </span><span class=\"S6F80 S2D2 S2DE S2\" id=\"t16_191\">Les \u00e9carts d\u2019acquisition ont fait l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation au </span><span class=\"S4949 S2D2 S2DE S2\" id=\"t17_191\">30 </span><span class=\"S6F81 S2D2 S2DE S2\" id=\"t18_191\">septembre 2023, conform\u00e9ment aux modalit\u00e9s d\u00e9crites dans les </span><span class=\"SABD S2D2 S2DE S2\" id=\"t19_191\">notes </span><span class=\"S6F82 S2D2 S2DE S2\" id=\"t1a_191\">1.11 et </span><span class=\"S6F83 S2D2 S2DE S2\" id=\"t1b_191\">7. </span><span class=\"S7066 S625B S2\" id=\"t38_192\">Tests de d\u00e9pr\u00e9ciation des \u00e9carts d\u2019acquisition et des actifs incorporels </span><span class=\"S7067 S625C S2\" id=\"t39_192\">Note </span><span class=\"S7068 S625C S2\" id=\"t3a_192\">7 </span><span class=\"S7069 S625B S2\" id=\"t3b_192\">\u00e0 </span><span class=\"S706A S625B S2\" id=\"t3c_192\">dur\u00e9e de vie ind\u00e9finie </span><span class=\"S706B S2D2 S2DE S2\" id=\"t3d_192\">Les marques et les \u00e9carts d\u2019acquisition ne sont pas amortis et font </span><span class=\"S706C S2D2 S2DE S2\" id=\"t3e_192\">l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de pertes </span><span class=\"S706D S2D2 S2DE S2\" id=\"t3f_192\">de valeur et au minimum une fois par an \u00e0 la cl\u00f4ture de l\u2019exercice, </span><span class=\"S64D6 S2D2 S2DE S2\" id=\"t3g_192\">soit au 30 </span><span class=\"S706E S2D2 S2DE S2\" id=\"t3h_192\">septembre de chaque ann\u00e9e. </span><span class=\"S706F S2D2 S2DE S2\" id=\"t3i_192\">Comme indiqu\u00e9 dans les notes </span><span class=\"S7070 S2D2 S2DE S2\" id=\"t3j_192\">1.11 \u00ab </span><span class=\"S7071 S2D2 S2DE S2\" id=\"t3k_192\">Tests de d\u00e9pr\u00e9ciation des </span><span class=\"S7072 S2D2 S2DE S2\" id=\"t3l_192\">\u00e9carts d\u2019acquisition </span><span class=\"S7073 S2D2 S2DE S2\" id=\"t3m_192\">\u00bb et 1.12 \u00ab </span><span class=\"S7074 S2D2 S2DE S2\" id=\"t3n_192\">Immobilisations incorporelles </span><span class=\"S7075 S2D2 S2DE S2\" id=\"t3o_192\">\u00bb, et </span><span class=\"S7076 S2D2 S2DE S2\" id=\"t3p_192\">en l\u2019absence de juste valeur diminu\u00e9e des co\u00fbts de vente disponible </span><span class=\"S7077 S2D2 S2DE S2\" id=\"t3q_192\">\u00e0 la date de cl\u00f4ture, la valeur recouvrable des unit\u00e9s g\u00e9n\u00e9ratrices de </span><span class=\"S7078 S2D2 S2DE S2\" id=\"t3r_192\">tr\u00e9sorerie (UGT) est d\u00e9termin\u00e9e sur la base de leur valeur d\u2019utilit\u00e9. </span><span class=\"S7079 S2D2 S2DE S2\" id=\"t3s_192\">Dans le cadre des tests de d\u00e9pr\u00e9ciation, un </span><span class=\"S707A S2DC S2DE S2\" id=\"t3t_192\">Business Plan </span><span class=\"S707B S2D2 S2DE S2\" id=\"t3u_192\">Groupe, </span><span class=\"SEA8 S2D2 S2DE S2\" id=\"t3v_192\">\u00e9tabli </span><span class=\"S707C S2D2 S2DE S2\" id=\"t3w_192\">par </span><span class=\"S707D S2D2 S2DE S2\" id=\"t3x_192\">le </span><span class=\"S707E S2D2 S2DE S2\" id=\"t3y_192\">Management </span><span class=\"S707F S2D2 S2DE S2\" id=\"t3z_192\">et </span><span class=\"S7080 S2D2 S2DE S2\" id=\"t40_192\">approuv\u00e9 </span><span class=\"S7081 S2D2 S2DE S2\" id=\"t41_192\">par </span><span class=\"S7082 S2D2 S2DE S2\" id=\"t42_192\">le </span><span class=\"S7083 S2D2 S2DE S2\" id=\"t43_192\">Conseil </span><span class=\"S1FE8 S2D2 S2DE S2\" id=\"t44_192\">d\u2019Administration du 21 </span><span class=\"S7084 S2D2 S2DE S2\" id=\"t45_192\">avril 2022, a \u00e9t\u00e9 \u00e9labor\u00e9 avec le support </span><span class=\"S7085 S2D2 S2DE S2\" id=\"t46_192\">m\u00e9thodologique d\u2019un cabinet financier. Il s\u2019appuie sur le plan </span><span class=\"S7086 S2D2 S2DE S2\" id=\"t47_192\">strat\u00e9gique R\u00e9Invention pr\u00e9sent\u00e9 aux analystes financiers le 18 </span><span class=\"S7087 S2D2 S2DE S2\" id=\"t48_192\">mai </span><span class=\"S2272 S2D2 S2DE S2\" id=\"t49_192\">2021, dont il confirme les hypoth\u00e8ses structurantes, notamment </span><span class=\"S7088 S2D2 S2DE S2\" id=\"t4a_192\">: </span><span class=\"S7089 S2D2 S2DE S2\" id=\"t4b_192\">une mont\u00e9e en gamme et une modernisation des sites, se </span><span class=\"S61EE S2DB S2DE S2\" id=\"t4c_192\">E </span><span class=\"S6D9E S2D2 S2DE S2\" id=\"t4d_192\">traduisant par </span><span class=\"S708A S2D2 S2DE S2\" id=\"t4e_192\">: </span><span class=\"S708B S2D2 S2DE S2\" id=\"t4f_192\">un plan de r\u00e9novation massif de l\u2019ensemble des Domaines </span><span class=\"S6DA4 S722 S2DE S2\" id=\"t4g_192\">\u2013 </span><span class=\"S708C S2D2 S2DE S2\" id=\"t4h_192\">Center Parcs financ\u00e9s majoritairement par leurs propri\u00e9taires </span><span class=\"S708D S2D2 S2DE S2\" id=\"t4i_192\">institutionnels, </span><span class=\"S708E S2D2 S2DE S2\" id=\"t4j_192\">une poursuite de la rationalisation du parc Pierre </span><span class=\"S708F S2D2 S2DE S2\" id=\"t4k_192\">&amp; </span><span class=\"S7090 S2D2 S2DE S2\" id=\"t4l_192\">Vacances, </span><span class=\"S7091 S722 S2DE S2\" id=\"t4m_192\">\u2013 </span><span class=\"S6DAA S2D2 S2DE S2\" id=\"t4n_192\">avec une strat\u00e9gie adapt\u00e9e par cat\u00e9gorie de sites, </span><span class=\"S7092 S2D2 S2DE S2\" id=\"t4o_192\">une focalisation sur les actifs de qualit\u00e9 </span><span class=\"S7093 S2D2 S2DE S2\" id=\"t4p_192\">; </span><span class=\"S7094 S722 S2DE S2\" id=\"t4q_192\">\u2013 </span><span class=\"S15D0 S2D2 S2DE S2\" id=\"t4r_192\">une bascule vers des offres 100 </span><span class=\"S7095 S2D2 S2DE S2\" id=\"t4s_192\">% exp\u00e9rientielles </span><span class=\"S7096 S2D2 S2DE S2\" id=\"t4t_192\">; </span><span class=\"S7097 S2DB S2DE S2\" id=\"t4u_192\">E </span><span class=\"S7098 S2D2 S2DE S2\" id=\"t4v_192\">un d\u00e9veloppement ambitieux et responsable, avec l\u2019Immobilier </span><span class=\"S7099 S2DB S2DE S2\" id=\"t4w_192\">E </span><span class=\"S709A S2D2 S2DE S2\" id=\"t4x_192\">v\u00e9ritable </span><span class=\"S709B S2DC S2DE S2\" id=\"t4y_192\">Business Partner </span><span class=\"S709C S2D2 S2DE S2\" id=\"t4z_192\">au service de l\u2019offre touristique, et une </span><span class=\"S709D S2D2 S2DE S2\" id=\"t50_192\">approche s\u00e9lective des projets </span><span class=\"S709E S2D2 S2DE S2\" id=\"t51_192\">; </span><span class=\"S709F S2D2 S2DE S2\" id=\"t52_192\">des relations \u00e9quilibr\u00e9es et professionnelles avec les bailleurs. </span><span class=\"S70A0 S2DB S2DE S2\" id=\"t53_192\">E </span><span class=\"S70A1 S2D2 S2DE S2\" id=\"t54_192\">\u00c0 </span><span class=\"S70A2 S2D2 S2DE S2\" id=\"t55_192\">noter </span><span class=\"S70A3 S2D2 S2DE S2\" id=\"t56_192\">que </span><span class=\"S70A4 S2D2 S2DE S2\" id=\"t57_192\">les </span><span class=\"S70A5 S2D2 S2DE S2\" id=\"t58_192\">performances </span><span class=\"S70A6 S2D2 S2DE S2\" id=\"t59_192\">du </span><span class=\"S70A7 S2D2 S2DE S2\" id=\"t5a_192\">Groupe </span><span class=\"S70A8 S2D2 S2DE S2\" id=\"t5b_192\">depuis </span><span class=\"S70A9 S2D2 S2DE S2\" id=\"t5c_192\">la </span><span class=\"S70AA S2D2 S2DE S2\" id=\"t5d_192\">date </span><span class=\"S70AB S2D2 S2DE S2\" id=\"t5e_192\">d\u2019approbation du </span><span class=\"S70AC S2DC S2DE S2\" id=\"t5f_192\">Business Plan </span><span class=\"S70AD S2D2 S2DE S2\" id=\"t5g_192\">ainsi que les pr\u00e9visions pour les </span><span class=\"S70AE S2D2 S2DE S2\" id=\"t5h_192\">exercices \u00e0 venir ne remettent pas en cause le dit </span><span class=\"S70AF S2DC S2DE S2\" id=\"t5i_192\">Business Plan </span><span class=\"S70B0 S2D2 S2DE S2\" id=\"t5j_192\">dans la mesure o\u00f9 elles sont, pour chaque UGT, en hausse par </span><span class=\"S70B1 S2D2 S2DE S2\" id=\"t5k_192\">rapport \u00e0 ce </span><span class=\"S70B2 S2DC S2DE S2\" id=\"t5l_192\">Business Plan </span><span class=\"S70B3 S2D2 S2DE S2\" id=\"t5m_192\">et justifient de ce fait son utilisation pour </span><span class=\"S5A16 S2D2 S2DE S2\" id=\"t5n_192\">les tests de d\u00e9pr\u00e9ciation. </span><span class=\"S70B4 S2D2 S2DE S2\" id=\"t5o_192\">Les hypoth\u00e8ses prises en compte pour estimer la valeur d\u2019utilit\u00e9 </span><span class=\"S70B5 S2D2 S2DE S2\" id=\"t5p_192\">sont fond\u00e9es sur des pr\u00e9visions de </span><span class=\"S70B6 S2DC S2DE S2\" id=\"t5q_192\">cash flows </span><span class=\"S70B7 S2D2 S2DE S2\" id=\"t5r_192\">d\u2019exploitation qui </span><span class=\"S70B8 S2D2 S2DE S2\" id=\"t5s_192\">sont principalement li\u00e9es </span><span class=\"S70B9 S2D2 S2DE S2\" id=\"t5t_192\">: </span><span class=\"S70BA S2D2 S2DE S2\" id=\"t5u_192\">\u00e0 l\u2019\u00e9volution du chiffre d\u2019affaires qui varie en fonction de l\u2019offre, </span><span class=\"S1623 S2DB S2DE S2\" id=\"t5v_192\">E </span><span class=\"S70BB S2D2 S2DE S2\" id=\"t5w_192\">des taux d\u2019occupation, des prix moyens de ventes et de la </span><span class=\"S70BC S2D2 S2DE S2\" id=\"t5x_192\">strat\u00e9gie de distribution, dans un contexte de mont\u00e9e en gamme </span><span class=\"S1626 S2D2 S2DE S2\" id=\"t5y_192\">des produits touristiques </span><span class=\"S70BD S2D2 S2DE S2\" id=\"t5z_192\">; </span><span class=\"S70BE S2D2 S2DE S2\" id=\"t60_192\">\u00e0 la mise en \u0153uvre de plans d\u2019optimisation des co\u00fbts </span><span class=\"S497 S2DB S2DE S2\" id=\"t61_192\">E </span><span class=\"S70BF S2D2 S2DE S2\" id=\"t62_192\">op\u00e9rationnels et de structure </span><span class=\"S70C0 S2D2 S2DE S2\" id=\"t63_192\">; </span><span class=\"S70C1 S2D2 S2DE S2\" id=\"t64_192\">et enfin \u00e0 une politique s\u00e9lective de renouvellement des baux </span><span class=\"S70C2 S2DB S2DE S2\" id=\"t65_192\">E </span><span class=\"S373E S2D2 S2DE S2\" id=\"t66_192\">permettant notamment d\u2019optimiser les charges de loyers. </span><span class=\"S70C3 S2D2 S2DE S2\" id=\"t67_192\">Au-del\u00e0 de cette p\u00e9riode explicite de projection, les flux de </span><span class=\"S70C4 S2D2 S2DE S2\" id=\"t68_192\">tr\u00e9sorerie sont extrapol\u00e9s en appliquant un taux de croissance </span><span class=\"S70C5 S2D2 S2DE S2\" id=\"t69_192\">perp\u00e9tuelle, d\u00e9pendant des taux de croissance long terme des pays </span><span class=\"S70C6 S2D2 S2DE S2\" id=\"t6a_192\">dans lesquels les activit\u00e9s sont exerc\u00e9es. Les hypoth\u00e8ses cl\u00e9s </span><span class=\"S70C7 S2D2 S2DE S2\" id=\"t6b_192\">retenues dans la d\u00e9termination de la valeur terminale s\u2019appuient \u00e0 </span><span class=\"S70C8 S2D2 S2DE S2\" id=\"t6c_192\">la fois sur des donn\u00e9es historiques et sur des donn\u00e9es prospectives. </span><span class=\"S70C9 S2D2 S2DE S2\" id=\"t6d_192\">Ces derni\u00e8res sont \u00e9tablies par les Directions op\u00e9rationnelles </span><span class=\"S70CA S2D2 S2DE S2\" id=\"t6e_192\">concern\u00e9es, \u00e0 savoir la Direction des ventes pour la partie taux </span><span class=\"S70CB S2D2 S2DE S2\" id=\"t6f_192\">d\u2019occupation et commercialisation, </span><span class=\"S70CC S2DC S2DE S2\" id=\"t6g_192\">Pricing </span><span class=\"S70CD S2D2 S2DE S2\" id=\"t6h_192\">et </span><span class=\"S70CE S2DC S2DE S2\" id=\"t6i_192\">Revenue Management </span><span class=\"S70CF S2D2 S2DE S2\" id=\"t6j_192\">pour les prix moyens de vente et enfin la </span><span class=\"S70D0 S2DC S2DE S2\" id=\"t6k_192\">Business Line </span><span class=\"S70D1 S2D2 S2DE S2\" id=\"t6l_192\">pour la partie </span><span class=\"S837 S2D2 S2DE S2\" id=\"t6m_192\">marge op\u00e9rationnelle. </span><span class=\"S70D2 S2D2 S2DE S2\" id=\"t6n_192\">Enfin, le taux d\u2019actualisation utilis\u00e9 dans la d\u00e9termination des </span><span class=\"S70D3 S2D2 S2DE S2\" id=\"t6o_192\">valeurs d\u2019utilit\u00e9 justifiant la valeur des actifs s\u2019appuie sur le co\u00fbt </span><span class=\"S70D4 S2D2 S2DE S2\" id=\"t6p_192\">moyen pond\u00e9r\u00e9 du capital Groupe. Ce dernier est calcul\u00e9 \u00e0 partir du </span><span class=\"S70D5 S2D2 S2DE S2\" id=\"t6q_192\">taux de rendement des obligations d\u2019\u00c9tat fran\u00e7ais \u00e0 10 </span><span class=\"S70D6 S2D2 S2DE S2\" id=\"t6r_192\">ans et de </span><span class=\"S70D7 S2D2 S2DE S2\" id=\"t6s_192\">caract\u00e9ristiques sectorielles, notamment pour \u00e9valuer la prime de </span><span class=\"S2A96 S2D2 S2DE S2\" id=\"t6t_192\">risque, le co\u00fbt marginal d\u2019endettement et le niveau de levier. </span><span class=\"S70D8 S2D2 S2DE S2\" id=\"t7_193\">Les \u00e9carts d\u2019acquisition ont \u00e9t\u00e9 test\u00e9s aux bornes des groupes d\u2019UGT </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"t8_193\">correspondant </span><span class=\"S70D9 S2D2 S2DE S2\" id=\"t9_193\">aux </span><span class=\"S70DA S2D2 S2DE S2\" id=\"ta_193\">secteurs </span><span class=\"S70DB S2D2 S2DE S2\" id=\"tb_193\">op\u00e9rationnels </span><span class=\"S70DC S2D2 S2DE S2\" id=\"tc_193\">du </span><span class=\"S70DD S2D2 S2DE S2\" id=\"td_193\">Groupe </span><span class=\"SA42 S2D2 S2DE S2\" id=\"te_193\">(Pierre </span><span class=\"S70DE S2D2 S2DE S2\" id=\"tf_193\">et </span><span class=\"S70DF S2D2 S2DE S2\" id=\"tg_193\">Vacances, Center Parcs, Adagio). Les marques du Groupe </span><span class=\"S70E0 S2D2 S2DE S2\" id=\"th_193\">ont \u00e9t\u00e9 test\u00e9es individuellement, puis incluses parmi les actifs long </span><span class=\"S70E1 S2D2 S2DE S2\" id=\"ti_193\">terme qui ont fait ensuite l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation au niveau </span><span class=\"S341F S2D2 S2DE S2\" id=\"tj_193\">du groupe d\u2019UGT auquel elles \u00e9taient rattach\u00e9es. </span><span class=\"SA75 S2D2 S2DE S2\" id=\"tk_193\">Le Groupe a retenu les hypoth\u00e8ses financi\u00e8res suivantes </span><span class=\"S70E2 S2D2 S2DE S2\" id=\"tl_193\">: </span><span class=\"S70E3 S2D2 S2DE S2\" id=\"tm_193\">un taux d\u2019actualisation de 10,00 </span><span class=\"S70E4 S2D2 S2DE S2\" id=\"tn_193\">%, en baisse de - </span><span class=\"S70E5 S2D2 S2DE S2\" id=\"to_193\">0,25 </span><span class=\"S70E6 S2D2 S2DE S2\" id=\"tp_193\">point sur </span><span class=\"SA7D S2DB S2DE S2\" id=\"tq_193\">E </span><span class=\"S70E7 S2D2 S2DE S2\" id=\"tr_193\">l\u2019exercice. La baisse s\u2019expliquant par une baisse de la prime de </span><span class=\"S70E8 S2D2 S2DE S2\" id=\"ts_193\">risque attach\u00e9e au Groupe du fait de la r\u00e9ussite des Op\u00e9rations </span><span class=\"S4053 S2D2 S2DE S2\" id=\"tt_193\">de Restructuration et de Refinancement du 16 </span><span class=\"S70E9 S2D2 S2DE S2\" id=\"tu_193\">septembre 2022 </span><span class=\"S70EA S2D2 S2DE S2\" id=\"tv_193\">; </span><span class=\"S70EB S2D2 S2DE S2\" id=\"tw_193\">un taux de croissance perp\u00e9tuelle de 2,00 </span><span class=\"S70EC S2D2 S2DE S2\" id=\"tx_193\">%, en hausse de </span><span class=\"S6CE S2DB S2DE S2\" id=\"ty_193\">E </span><span class=\"S70ED S2D2 S2DE S2\" id=\"tz_193\">+ </span><span class=\"S70EE S2D2 S2DE S2\" id=\"t10_193\">0,20 </span><span class=\"S70EF S2D2 S2DE S2\" id=\"t11_193\">point sur l\u2019exercice. </span><span class=\"S70F0 S2D2 S2DE S2\" id=\"t12_193\">Le tableau ci-dessous reprend la sensibilit\u00e9 de la valeur recouvrable des actifs long terme \u00e0 la variation du taux de croissance perp\u00e9tuelle, du </span><span class=\"S70F1 S2D2 S2DE S2\" id=\"t13_193\">taux d\u2019actualisation et des indicateurs cl\u00e9s de performance des secteurs op\u00e9rationnels portant des \u00e9carts d\u2019acquisition et des actifs </span><span class=\"S306E S2D2 S2DE S2\" id=\"t14_193\">incorporels \u00e0 dur\u00e9e de vie ind\u00e9finie. </span><span class=\"S70F2 SBD3 S2\" id=\"t15_193\">Sensibilit\u00e9 de la valeur recouvrable aux diff\u00e9rentes hypoth\u00e8ses </span><span class=\"S70F3 S71F S2\" id=\"t16_193\">Incidences sur la valeur recouvrable </span><span class=\"S70F4 S71F S2\" id=\"t17_193\">Center Parcs </span><span class=\"S70F5 S71F S2\" id=\"t18_193\">Pierre </span><span class=\"S70F6 S71F S2\" id=\"t19_193\">&amp; </span><span class=\"S70F7 S71F S2\" id=\"t1a_193\">Vacances </span><span class=\"S70F8 S71F S2\" id=\"t1b_193\">(France, Espagne </span><span class=\"S70F9 S71F S2\" id=\"t1c_193\">et maeva) </span><span class=\"S70FA S71F S2\" id=\"t1d_193\">Adagio </span><span class=\"S70FB S1ABE S2\" id=\"t1e_193\">(valeur des actifs </span><span class=\"S70FC S1ABE S2\" id=\"t1f_193\">test\u00e9s </span><span class=\"S70FD S1ABE S2\" id=\"t1g_193\">: 388m\u20ac) </span><span class=\"S70FE S1ABE S2\" id=\"t1h_193\">(valeur des actifs </span><span class=\"S70FF S1ABE S2\" id=\"t1i_193\">test\u00e9s </span><span class=\"S7100 S1ABE S2\" id=\"t1j_193\">: 79 </span><span class=\"S7101 S1ABE S2\" id=\"t1k_193\">m\u20ac) </span><span class=\"S7102 S1ABE S2\" id=\"t1l_193\">(valeur des actifs </span><span class=\"S7103 S1ABE S2\" id=\"t1m_193\">test\u00e9s </span><span class=\"S7104 S1ABE S2\" id=\"t1n_193\">: 17 </span><span class=\"S7105 S1ABE S2\" id=\"t1o_193\">m\u20ac) </span><span class=\"S5D31 SBD5 S2\" id=\"t1p_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S15A9 SBD3 S2\" id=\"t1q_193\">au </span><span class=\"S7106 SBD3 S2\" id=\"t1r_193\">taux d\u2019actualisation </span><span class=\"S7107 SBD5 S2\" id=\"t1s_193\">Augmentation d\u2019</span><span class=\"S7108 SBD3 S2\" id=\"t1t_193\">un demi point </span><span class=\"S7109 SBD5 S2\" id=\"t1u_193\">du </span><span class=\"S710A SBD5 S2\" id=\"t1v_193\">taux d\u2019actualisation </span><span class=\"S710B SBD5 S2\" id=\"t1w_193\">- </span><span class=\"S710C SBD5 S2\" id=\"t1x_193\">6 </span><span class=\"S710D SBD5 S2\" id=\"t1y_193\">% </span><span class=\"S710E SBD5 S2\" id=\"t1z_193\">- </span><span class=\"S710F SBD5 S2\" id=\"t20_193\">5 </span><span class=\"S7110 SBD5 S2\" id=\"t21_193\">% </span><span class=\"S7111 SBD5 S2\" id=\"t22_193\">- </span><span class=\"S7112 SBD5 S2\" id=\"t23_193\">6 </span><span class=\"S7113 SBD5 S2\" id=\"t24_193\">% </span><span class=\"S7114 SBD5 S2\" id=\"t25_193\">Diminution d\u2019</span><span class=\"S7115 SBD3 S2\" id=\"t26_193\">un demi point </span><span class=\"S7116 SBD5 S2\" id=\"t27_193\">du </span><span class=\"S7117 SBD5 S2\" id=\"t28_193\">taux </span><span class=\"S7118 SBD5 S2\" id=\"t29_193\">d\u2019actualisation </span><span class=\"S7119 SBD5 S2\" id=\"t2a_193\">7 </span><span class=\"S711A SBD5 S2\" id=\"t2b_193\">% </span><span class=\"S711B SBD5 S2\" id=\"t2c_193\">6 </span><span class=\"S711C SBD5 S2\" id=\"t2d_193\">% </span><span class=\"S711D SBD5 S2\" id=\"t2e_193\">6 </span><span class=\"S711E SBD5 S2\" id=\"t2f_193\">% </span><span class=\"S30EC SBD5 S2\" id=\"t2g_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"SD52 SBD3 S2\" id=\"t2h_193\">au </span><span class=\"S711F SBD3 S2\" id=\"t2i_193\">taux de croissance perp\u00e9tuelle </span><span class=\"S7120 SBD5 S2\" id=\"t2j_193\">Augmentation d\u2019</span><span class=\"S7121 SBD3 S2\" id=\"t2k_193\">un demi point </span><span class=\"S7122 SBD5 S2\" id=\"t2l_193\">du </span><span class=\"S7123 SBD5 S2\" id=\"t2m_193\">taux de </span><span class=\"S7124 SBD5 S2\" id=\"t2n_193\">croissance perp\u00e9tuelle </span><span class=\"S7125 SBD5 S2\" id=\"t2o_193\">5 </span><span class=\"S7126 SBD5 S2\" id=\"t2p_193\">% </span><span class=\"S7127 SBD5 S2\" id=\"t2q_193\">4 </span><span class=\"S7128 SBD5 S2\" id=\"t2r_193\">% </span><span class=\"S7129 SBD5 S2\" id=\"t2s_193\">5 </span><span class=\"S712A SBD5 S2\" id=\"t2t_193\">% </span><span class=\"S712B SBD5 S2\" id=\"t2u_193\">Diminution d\u2019</span><span class=\"S712C SBD3 S2\" id=\"t2v_193\">un demi point </span><span class=\"S712D SBD5 S2\" id=\"t2w_193\">du </span><span class=\"S712E SBD5 S2\" id=\"t2x_193\">taux </span><span class=\"S712F SBD5 S2\" id=\"t2y_193\">de </span><span class=\"S7130 SBD5 S2\" id=\"t2z_193\">croissance perp\u00e9tuelle </span><span class=\"S7131 SBD5 S2\" id=\"t30_193\">- </span><span class=\"S7132 SBD5 S2\" id=\"t31_193\">5 </span><span class=\"S7133 SBD5 S2\" id=\"t32_193\">% </span><span class=\"S7134 SBD5 S2\" id=\"t33_193\">-4 </span><span class=\"S7135 SBD5 S2\" id=\"t34_193\">% </span><span class=\"S7136 SBD5 S2\" id=\"t35_193\">- </span><span class=\"S7137 SBD5 S2\" id=\"t36_193\">4 </span><span class=\"S7138 SBD5 S2\" id=\"t37_193\">% </span><span class=\"S85E SBD5 S2\" id=\"t38_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S7139 SBD3 S2\" id=\"t39_193\">au </span><span class=\"S713A SBD3 S2\" id=\"t3a_193\">taux d\u2019occupation </span><span class=\"S713B SBD5 S2\" id=\"t3b_193\">Augmentation d\u2019</span><span class=\"S713C SBD3 S2\" id=\"t3c_193\">un point </span><span class=\"S713D SBD5 S2\" id=\"t3d_193\">du </span><span class=\"S713E SBD5 S2\" id=\"t3e_193\">taux </span><span class=\"S713F SBD5 S2\" id=\"t3f_193\">d\u2019occupation </span><span class=\"S7140 SBD5 S2\" id=\"t3g_193\">4 </span><span class=\"S7141 SBD5 S2\" id=\"t3h_193\">% </span><span class=\"S7142 SBD5 S2\" id=\"t3i_193\">11 </span><span class=\"S7143 SBD5 S2\" id=\"t3j_193\">% </span><span class=\"S7144 SBD5 S2\" id=\"t3k_193\">- 17 </span><span class=\"S7145 SBD5 S2\" id=\"t3l_193\">% </span><span class=\"S7146 SBD5 S2\" id=\"t3m_193\">Diminution d\u2019</span><span class=\"S7147 SBD3 S2\" id=\"t3n_193\">un point </span><span class=\"S7148 SBD5 S2\" id=\"t3o_193\">du </span><span class=\"S7149 SBD5 S2\" id=\"t3p_193\">taux </span><span class=\"S714A SBD5 S2\" id=\"t3q_193\">d\u2019occupation </span><span class=\"S714B SBD5 S2\" id=\"t3r_193\">- </span><span class=\"S714C SBD5 S2\" id=\"t3s_193\">10 </span><span class=\"S714D SBD5 S2\" id=\"t3t_193\">% </span><span class=\"S714E SBD5 S2\" id=\"t3u_193\">- </span><span class=\"S714F SBD5 S2\" id=\"t3v_193\">29 </span><span class=\"S7150 SBD5 S2\" id=\"t3w_193\">% </span><span class=\"S7151 SBD5 S2\" id=\"t3x_193\">- </span><span class=\"S7152 SBD5 S2\" id=\"t3y_193\">32 </span><span class=\"S7153 SBD5 S2\" id=\"t3z_193\">% </span><span class=\"S5E4C SBD5 S2\" id=\"t40_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S7154 SBD3 S2\" id=\"t41_193\">au </span><span class=\"S7155 SBD3 S2\" id=\"t42_193\">prix moyen de vent </span><span class=\"S7156 SBD5 S2\" id=\"t43_193\">Augmentation d\u2019</span><span class=\"S7157 SBD3 S2\" id=\"t44_193\">un pour cent </span><span class=\"S7158 SBD5 S2\" id=\"t45_193\">du </span><span class=\"S7159 SBD5 S2\" id=\"t46_193\">prix </span><span class=\"S715A SBD5 S2\" id=\"t47_193\">moyen de vente </span><span class=\"S715B SBD5 S2\" id=\"t48_193\">-1 </span><span class=\"S715C SBD5 S2\" id=\"t49_193\">% </span><span class=\"S715D SBD5 S2\" id=\"t4a_193\">2 </span><span class=\"S715E SBD5 S2\" id=\"t4b_193\">% </span><span class=\"S715F SBD5 S2\" id=\"t4c_193\">- 7 </span><span class=\"S7160 SBD5 S2\" id=\"t4d_193\">% </span><span class=\"S7161 SBD5 S2\" id=\"t4e_193\">Diminution d\u2019</span><span class=\"S7162 SBD3 S2\" id=\"t4f_193\">un pour cent </span><span class=\"S7163 SBD5 S2\" id=\"t4g_193\">du </span><span class=\"S7164 SBD5 S2\" id=\"t4h_193\">prix </span><span class=\"S7165 SBD5 S2\" id=\"t4i_193\">moyen </span><span class=\"S7166 SBD5 S2\" id=\"t4j_193\">de vente </span><span class=\"S7167 SBD5 S2\" id=\"t4k_193\">- 6 </span><span class=\"S7168 SBD5 S2\" id=\"t4l_193\">% </span><span class=\"S7169 SBD5 S2\" id=\"t4m_193\">-20 </span><span class=\"S716A SBD5 S2\" id=\"t4n_193\">% </span><span class=\"S716B SBD5 S2\" id=\"t4o_193\">- </span><span class=\"S716C SBD5 S2\" id=\"t4p_193\">15 </span><span class=\"S716D SBD5 S2\" id=\"t4q_193\">% </span><span class=\"S5528 SBD5 S2\" id=\"t4r_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S6FB7 SBD3 S2\" id=\"t4s_193\">au </span><span class=\"S716E SBD3 S2\" id=\"t4t_193\">taux de marge </span><span class=\"S716F SBD5 S2\" id=\"t4u_193\">Augmentation d\u2019</span><span class=\"S7170 SBD3 S2\" id=\"t4v_193\">un point </span><span class=\"S7171 SBD5 S2\" id=\"t4w_193\">du </span><span class=\"S7172 SBD5 S2\" id=\"t4x_193\">taux </span><span class=\"S7173 SBD5 S2\" id=\"t4y_193\">de </span><span class=\"S7174 SBD5 S2\" id=\"t4z_193\">marge </span><span class=\"S7175 SBD5 S2\" id=\"t50_193\">- </span><span class=\"S7176 SBD5 S2\" id=\"t51_193\">9 </span><span class=\"S7177 SBD5 S2\" id=\"t52_193\">% </span><span class=\"S7178 SBD5 S2\" id=\"t53_193\">- </span><span class=\"S7179 SBD5 S2\" id=\"t54_193\">26 </span><span class=\"S717A SBD5 S2\" id=\"t55_193\">% </span><span class=\"S717B SBD5 S2\" id=\"t56_193\">- </span><span class=\"S717C SBD5 S2\" id=\"t57_193\">30 </span><span class=\"S717D SBD5 S2\" id=\"t58_193\">% </span><span class=\"S717E SBD5 S2\" id=\"t59_193\">Diminution d\u2019</span><span class=\"S717F SBD3 S2\" id=\"t5a_193\">un point </span><span class=\"S7180 SBD5 S2\" id=\"t5b_193\">du </span><span class=\"S7181 SBD5 S2\" id=\"t5c_193\">taux </span><span class=\"S7182 SBD5 S2\" id=\"t5d_193\">de </span><span class=\"S7183 SBD5 S2\" id=\"t5e_193\">marge </span><span class=\"S7184 SBD5 S2\" id=\"t5f_193\">3 </span><span class=\"S7185 SBD5 S2\" id=\"t5g_193\">% </span><span class=\"S7186 SBD5 S2\" id=\"t5h_193\">9 </span><span class=\"S7187 SBD5 S2\" id=\"t5i_193\">% </span><span class=\"S7188 SBD5 S2\" id=\"t5j_193\">- 18 </span><span class=\"S7189 SBD5 S2\" id=\"t5k_193\">% </span><span class=\"S2EBB SBD5 S2\" id=\"t5l_193\">La valeur des \u00e9carts d\u2019acquisition et des actifs corporels et incorporels </span><span class=\"S718A SBD5 S2\" id=\"t5m_193\">n\u2019a </span><span class=\"S718B SBD5 S2\" id=\"t5n_193\">pas \u00e0 </span><span class=\"S718C SBD5 S2\" id=\"t5o_193\">faire l\u2019objet d\u2019une d\u00e9pr\u00e9ciation tant que, sur chaque exercice </span><span class=\"SC5D SBD5 S2\" id=\"t5p_193\">du </span><span class=\"S718D S1ABE S2\" id=\"t5q_193\">business </span><span class=\"S718E S1ABE S2\" id=\"t5r_193\">plan </span><span class=\"S718F SBD5 S2\" id=\"t5s_193\">: </span><span class=\"S7190 SBD5 S2\" id=\"t5t_193\">le taux d\u2019actualisation </span><span class=\"S7191 S5048 S2\" id=\"t5u_193\">E </span><span class=\"S7192 SBD5 S2\" id=\"t5v_193\">n\u2019augmente </span><span class=\"S7193 SBD5 S2\" id=\"t5w_193\">pas de plus de </span><span class=\"S7194 SBD5 S2\" id=\"t5x_193\">4 </span><span class=\"S7195 SBD5 S2\" id=\"t5y_193\">points </span><span class=\"S7196 SBD5 S2\" id=\"t5z_193\">3 </span><span class=\"S7197 SBD5 S2\" id=\"t60_193\">points </span><span class=\"S7198 SBD5 S2\" id=\"t61_193\">7 </span><span class=\"S7199 SBD5 S2\" id=\"t62_193\">points </span><span class=\"S719A SBD5 S2\" id=\"t63_193\">le taux de croissance </span><span class=\"S719B S5048 S2\" id=\"t64_193\">E </span><span class=\"S719C SBD5 S2\" id=\"t65_193\">ne </span><span class=\"S719D SBD5 S2\" id=\"t66_193\">baisse </span><span class=\"S719E SBD5 S2\" id=\"t67_193\">pas </span><span class=\"S719F SBD5 S2\" id=\"t68_193\">de plus de </span><span class=\"S71A0 SBD5 S2\" id=\"t69_193\">5 </span><span class=\"S71A1 SBD5 S2\" id=\"t6a_193\">points </span><span class=\"S71A2 SBD5 S2\" id=\"t6b_193\">4 </span><span class=\"S71A3 SBD5 S2\" id=\"t6c_193\">points </span><span class=\"S71A4 SBD5 S2\" id=\"t6d_193\">10 </span><span class=\"S71A5 SBD5 S2\" id=\"t6e_193\">points </span><span class=\"S71A6 SBD5 S2\" id=\"t6f_193\">le taux d\u2019occupation </span><span class=\"S71A7 S5048 S2\" id=\"t6g_193\">E </span><span class=\"S71A8 SBD5 S2\" id=\"t6h_193\">ne </span><span class=\"S71A9 SBD5 S2\" id=\"t6i_193\">baisse </span><span class=\"S71AA SBD5 S2\" id=\"t6j_193\">pas </span><span class=\"S71AB SBD5 S2\" id=\"t6k_193\">de plus de </span><span class=\"S71AC SBD5 S2\" id=\"t6l_193\">4 </span><span class=\"S71AD SBD5 S2\" id=\"t6m_193\">points </span><span class=\"S71AE SBD5 S2\" id=\"t6n_193\">1,2 </span><span class=\"S71AF SBD5 S2\" id=\"t6o_193\">point </span><span class=\"S71B0 SBD5 S2\" id=\"t6p_193\">2 </span><span class=\"S71B1 SBD5 S2\" id=\"t6q_193\">points </span><span class=\"S71B2 SBD5 S2\" id=\"t6r_193\">le prix moyen de vente </span><span class=\"S71B3 S5048 S2\" id=\"t6s_193\">E </span><span class=\"S71B4 SBD5 S2\" id=\"t6t_193\">ne </span><span class=\"S71B5 SBD5 S2\" id=\"t6u_193\">baisse </span><span class=\"S71B6 SBD5 S2\" id=\"t6v_193\">pas de </span><span class=\"S71B7 SBD5 S2\" id=\"t6w_193\">plus de </span><span class=\"S71B8 SBD5 S2\" id=\"t6x_193\">8 </span><span class=\"S71B9 SBD5 S2\" id=\"t6y_193\">% </span><span class=\"S71BA SBD5 S2\" id=\"t6z_193\">1,8 </span><span class=\"S71BB SBD5 S2\" id=\"t70_193\">% </span><span class=\"S71BC SBD5 S2\" id=\"t71_193\">5 </span><span class=\"S71BD SBD5 S2\" id=\"t72_193\">% </span><span class=\"S71BE SBD5 S2\" id=\"t73_193\">le taux de marge op\u00e9rationnelle </span><span class=\"S71BF S5048 S2\" id=\"t74_193\">E </span><span class=\"S71C0 SBD5 S2\" id=\"t75_193\">ne baisse pas de plus de </span><span class=\"S71C1 SBD5 S2\" id=\"t76_193\">19 </span><span class=\"S71C2 SBD5 S2\" id=\"t77_193\">points </span><span class=\"S71C3 SBD5 S2\" id=\"t78_193\">1,3 </span><span class=\"S71C4 SBD5 S2\" id=\"t79_193\">point </span><span class=\"S71C5 SBD5 S2\" id=\"t7a_193\">2 </span><span class=\"S71C6 SBD5 S2\" id=\"t7b_193\">points </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30210": {
   "value": "<span class=\"S62E9 S62F5 S2\" id=\"t4l_172\">Actifs et passifs identifiables </span><span class=\"S62EA S62F5 S2\" id=\"t4m_172\">et </span><span class=\"S62EB S62F5 S2\" id=\"t4n_172\">\u00e9cart </span><span class=\"S62EC S62F5 S2\" id=\"t4o_172\">d\u2019acquisition </span><span class=\"S62ED S2D2 S2DE S2\" id=\"t4p_172\">Lors de leur entr\u00e9e dans le Groupe, les actifs et les passifs </span><span class=\"S62EE S2D2 S2DE S2\" id=\"t4q_172\">susceptibles d\u2019\u00eatre \u00e9valu\u00e9s s\u00e9par\u00e9ment sont inscrits au bilan </span><span class=\"S62EF S2D2 S2DE S2\" id=\"t4r_172\">consolid\u00e9 \u00e0 leur juste valeur. Les actifs destin\u00e9s \u00e0 \u00eatre revendus </span><span class=\"S62F0 S2D2 S2DE S2\" id=\"t4s_172\">sont \u00e9valu\u00e9s \u00e0 leur juste valeur nette du montant des co\u00fbts de </span><span class=\"S62F1 S2D2 S2DE S2\" id=\"t4t_172\">cession. Les biens destin\u00e9s \u00e0 l\u2019exploitation sont \u00e9valu\u00e9s \u00e0 leur juste </span><span class=\"S287B S2D2 S2DE S2\" id=\"t4u_172\">valeur. </span><span class=\"S62F2 S2D2 S2DE S2\" id=\"t4v_172\">La juste valeur des marques, en tant qu\u2019\u00e9l\u00e9ments incorporels </span><span class=\"S62F3 S2D2 S2DE S2\" id=\"t4w_172\">identifiables de l\u2019actif, est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence aux m\u00e9thodes </span><span class=\"S62F4 S2D2 S2DE S2\" id=\"t4x_172\">multicrit\u00e8res g\u00e9n\u00e9ralement admises en la mati\u00e8re (m\u00e9thode des </span><span class=\"S556F S2D2 S2DE S2\" id=\"t4y_172\">redevances, m\u00e9thode du surprofit et approche par les co\u00fbts). </span><span class=\"S62F6 S2D2 S2DE S2\" id=\"t7_173\">Le montant r\u00e9sultant de l\u2019\u00e9valuation des actifs identifiables </span><span class=\"S62F7 S2D2 S2DE S2\" id=\"t8_173\">constitue leur nouvelle valeur brute. Celle-ci sert de base aux calculs </span><span class=\"S62F8 S2D2 S2DE S2\" id=\"t9_173\">ult\u00e9rieurs des plus ou moins-values en cas de cession, ainsi que des </span><span class=\"S62F9 S2D2 S2DE S2\" id=\"ta_173\">dotations aux amortissements et aux provisions pour perte de </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tb_173\">valeur. </span><span class=\"S2101 S2D2 S2DE S2\" id=\"tc_173\">L\u2019\u00e9cart d\u2019acquisition repr\u00e9sente tout exc\u00e9dent de la somme de la </span><span class=\"S62FA S2D2 S2DE S2\" id=\"td_173\">contrepartie transf\u00e9r\u00e9e et le cas \u00e9ch\u00e9ant de la valeur des </span><span class=\"S3A29 S2D2 S2DE S2\" id=\"te_173\">\u00ab </span><span class=\"S62FB S2D2 S2DE S2\" id=\"tf_173\">participations ne donnant pas le contr\u00f4le </span><span class=\"S62FC S2D2 S2DE S2\" id=\"tg_173\">\u00bb sur la juste valeur </span><span class=\"S62FD S2D2 S2DE S2\" id=\"th_173\">nette des actifs et passifs identifiables de l\u2019entreprise acquise. En </span><span class=\"S62FE S2D2 S2DE S2\" id=\"ti_173\">fonction de l\u2019option retenue pour la valorisation de ces int\u00e9r\u00eats lors </span><span class=\"S62FF S2D2 S2DE S2\" id=\"tj_173\">de la prise de contr\u00f4le (juste valeur ou quote-part de l\u2019actif net </span><span class=\"S6300 S2D2 S2DE S2\" id=\"tk_173\">acquis), l\u2019\u00e9cart d\u2019acquisition reconnu repr\u00e9sente soit la quote-part </span><span class=\"S6301 S2D2 S2DE S2\" id=\"tl_173\">acquise par le Groupe (\u00e9cart d\u2019acquisition partiel) soit la part du </span><span class=\"S6302 S2D2 S2DE S2\" id=\"tm_173\">groupe et la part des participations ne donnant pas le contr\u00f4le </span><span class=\"S2B65 S2D2 S2DE S2\" id=\"tn_173\">(\u00e9cart d\u2019acquisition complet). </span><span class=\"S6303 S2D2 S2DE S2\" id=\"to_173\">Si la diff\u00e9rence est positive, elle est enregistr\u00e9e sous la rubrique </span><span class=\"S6304 S2D2 S2DE S2\" id=\"tp_173\">\u00ab </span><span class=\"S6305 S2D2 S2DE S2\" id=\"tq_173\">\u00c9carts d\u2019acquisition </span><span class=\"S6306 S2D2 S2DE S2\" id=\"tr_173\">\u00bb pour les soci\u00e9t\u00e9s consolid\u00e9es par </span><span class=\"S6307 S2D2 S2DE S2\" id=\"ts_173\">int\u00e9gration globale et dans le poste \u00ab </span><span class=\"S6308 S2D2 S2DE S2\" id=\"tt_173\">Titres mis en \u00e9quivalence </span><span class=\"S6309 S2D2 S2DE S2\" id=\"tu_173\">\u00bb </span><span class=\"S630A S2D2 S2DE S2\" id=\"tv_173\">pour les co-entreprises ou les soci\u00e9t\u00e9s dans lesquelles le Groupe </span><span class=\"S630B S2D2 S2DE S2\" id=\"tw_173\">exerce une influence notable. Si la diff\u00e9rence est n\u00e9gative, elle est </span><span class=\"S630C S2D2 S2DE S2\" id=\"tx_173\">enregistr\u00e9e directement en r\u00e9sultat (r\u00e9sultat non courant). </span><span class=\"S630D S2D2 S2DE S2\" id=\"ty_173\">Si de nouvelles informations conduisent, dans un d\u00e9lai de douze </span><span class=\"S630E S2D2 S2DE S2\" id=\"tz_173\">mois qui suit la date d\u2019acquisition, \u00e0 une nouvelle appr\u00e9ciation des </span><span class=\"S630F S2D2 S2DE S2\" id=\"t10_173\">justes valeurs des actifs et des passifs lors de leur entr\u00e9e dans le </span><span class=\"S5BD4 S2D2 S2DE S2\" id=\"t11_173\">bilan </span><span class=\"S6310 S2D2 S2DE S2\" id=\"t12_173\">consolid\u00e9, </span><span class=\"S6311 S2D2 S2DE S2\" id=\"t13_173\">celles-ci </span><span class=\"S6312 S2D2 S2DE S2\" id=\"t14_173\">sont </span><span class=\"S6313 S2D2 S2DE S2\" id=\"t15_173\">modifi\u00e9es. </span><span class=\"S6314 S2D2 S2DE S2\" id=\"t16_173\">Il </span><span class=\"S6315 S2D2 S2DE S2\" id=\"t17_173\">en </span><span class=\"S6316 S2D2 S2DE S2\" id=\"t18_173\">d\u00e9coule </span><span class=\"S6317 S2D2 S2DE S2\" id=\"t19_173\">automatiquement une modification de la valeur brute de l\u2019\u00e9cart </span><span class=\"S4A3B S2D2 S2DE S2\" id=\"t1a_173\">d\u2019acquisition. </span><span class=\"S6318 S2D2 S2DE S2\" id=\"t1b_173\">Lorsque l\u2019acquisition d\u2019une soci\u00e9t\u00e9 s\u2019effectue par achats successifs, </span><span class=\"S6319 S2D2 S2DE S2\" id=\"t1c_173\">la participation ant\u00e9rieurement d\u00e9tenue est r\u00e9\u00e9valu\u00e9e \u00e0 la juste </span><span class=\"S631A S2D2 S2DE S2\" id=\"t1d_173\">valeur \u00e0 la date de prise de contr\u00f4le et l\u2019\u00e9cart avec la valeur nette </span><span class=\"S2CED S2D2 S2DE S2\" id=\"t1e_173\">comptable est comptabilis\u00e9 en r\u00e9sultat. </span><span class=\"S6333 S2D8 S2\" id=\"t27_173\">1.10 \u2013 Tests de d\u00e9pr\u00e9ciation </span><span class=\"S6334 S2D8 S2\" id=\"t28_173\">des </span><span class=\"S6335 S2D8 S2\" id=\"t29_173\">\u00e9carts </span><span class=\"S6336 S2D8 S2\" id=\"t2a_173\">d\u2019acquisition </span><span class=\"S6337 S2D2 S2DE S2\" id=\"t2b_173\">En application des normes IFRS, les \u00e9carts d\u2019acquisition ne sont pas </span><span class=\"S6338 S2D2 S2DE S2\" id=\"t2c_173\">amortissables, mais font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s </span><span class=\"S6339 S2D2 S2DE S2\" id=\"t2d_173\">l\u2019apparition d\u2019indices de pertes de valeur, et au minimum une fois </span><span class=\"S633A S2D2 S2DE S2\" id=\"t2e_173\">par an \u00e0 la fin de l\u2019exercice, soit au 30 </span><span class=\"S633B S2D2 S2DE S2\" id=\"t2f_173\">septembre. </span><span class=\"S633C S2D2 S2DE S2\" id=\"t2g_173\">Ce test est effectu\u00e9 afin de tenir compte d\u2019\u00e9ventuelles \u00e9volutions </span><span class=\"S633D S2D2 S2DE S2\" id=\"t2h_173\">ayant pu diminuer la rentabilit\u00e9 et la valeur de ces actifs. De tels </span><span class=\"S633E S2D2 S2DE S2\" id=\"t2i_173\">\u00e9v\u00e9nements ou circonstances comprennent des changements </span><span class=\"S633F S2D2 S2DE S2\" id=\"t2j_173\">significatifs d\u00e9favorables pr\u00e9sentant un caract\u00e8re durable, affectant </span><span class=\"S6340 S2D2 S2DE S2\" id=\"t2k_173\">l\u2019environnement \u00e9conomique ou les hypoth\u00e8ses et objectifs retenus </span><span class=\"S133C S2D2 S2DE S2\" id=\"t2l_173\">\u00e0 la date de l\u2019acquisition. </span><span class=\"S6341 S2D2 S2DE S2\" id=\"t2m_173\">Les \u00e9carts d\u2019acquisition issus d\u2019un regroupement d\u2019entreprises sont </span><span class=\"S6342 S2D2 S2DE S2\" id=\"t2n_173\">affect\u00e9s aux UGT ou groupes d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des </span><span class=\"S6343 S2D2 S2DE S2\" id=\"t2o_173\">synergies du regroupement d\u2019entreprises. Les UGT contenant un </span><span class=\"S6344 S2D2 S2DE S2\" id=\"t2p_173\">\u00e9cart d\u2019acquisition et/ou des immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6345 S2D2 S2DE S2\" id=\"t2q_173\">d\u2019utilit\u00e9 ind\u00e9termin\u00e9e, telles que certaines marques, font l\u2019objet </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t2r_173\">d\u2019un test de d\u00e9pr\u00e9ciation annuel syst\u00e9matique. </span><span class=\"S6346 S2D2 S2DE S2\" id=\"t2s_173\">Ce test est r\u00e9alis\u00e9 au niveau des secteurs op\u00e9rationnels utilis\u00e9s par </span><span class=\"S1823 S2D2 S2DE S2\" id=\"t2t_173\">le Groupe pour analyser ses r\u00e9sultats dans son reporting interne. </span><span class=\"S6347 S2D2 S2DE S2\" id=\"t2u_173\">Ce test de perte de valeur consiste \u00e0 comparer la valeur recouvrable </span><span class=\"S6348 S2D2 S2DE S2\" id=\"t2v_173\">des unit\u00e9s g\u00e9n\u00e9ratrices de tr\u00e9sorerie (UGT), ou du groupe d\u2019UGT, \u00e0 la </span><span class=\"S6349 S2D2 S2DE S2\" id=\"t2w_173\">valeur nette comptable des actifs correspondants y incluant les </span><span class=\"S634A S2D2 S2DE S2\" id=\"t2x_173\">\u00e9carts d\u2019acquisition le cas \u00e9ch\u00e9ant. Par ces tests de d\u00e9pr\u00e9ciation, le </span><span class=\"S634B S2D2 S2DE S2\" id=\"t2y_173\">Groupe s\u2019assure que la valeur recouvrable des \u00e9carts d\u2019acquisition </span><span class=\"S634C S2D2 S2DE S2\" id=\"t2z_173\">n\u2019est pas inf\u00e9rieure \u00e0 leur valeur nette comptable. La valeur </span><span class=\"S634D S2D2 S2DE S2\" id=\"t30_173\">recouvrable correspond \u00e0 la valeur la plus \u00e9lev\u00e9e entre la juste </span><span class=\"SF27 S2D2 S2DE S2\" id=\"t31_173\">valeur diminu\u00e9e des co\u00fbts de vente et la valeur d\u2019utilit\u00e9. </span><span class=\"S634E S2D2 S2DE S2\" id=\"t32_173\">Dans le cas d\u2019actif devant faire l\u2019objet d\u2019une cession, la valeur </span><span class=\"S634F S2D2 S2DE S2\" id=\"t33_173\">recouvrable est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence \u00e0 la juste valeur diminu\u00e9e </span><span class=\"S63E S2D2 S2DE S2\" id=\"t34_173\">des co\u00fbts de vente. </span><span class=\"S6350 S2D2 S2DE S2\" id=\"t35_173\">La juste valeur diminu\u00e9e des co\u00fbts de vente correspond au prix de </span><span class=\"S6351 S2D2 S2DE S2\" id=\"t36_173\">vente qui pourrait \u00eatre obtenu lors d\u2019une transaction r\u00e9alis\u00e9e dans </span><span class=\"S6352 S2D2 S2DE S2\" id=\"t37_173\">des conditions de march\u00e9 normales entre des parties bien </span><span class=\"S6353 S2D2 S2DE S2\" id=\"t38_173\">inform\u00e9es et consentantes, minor\u00e9 des frais de vente et des co\u00fbts </span><span class=\"S6354 S2D2 S2DE S2\" id=\"t39_173\">de sortie de l\u2019activit\u00e9. Le prix de cession de l\u2019actif est d\u00e9termin\u00e9 par </span><span class=\"S6355 S2D2 S2DE S2\" id=\"t3a_173\">r\u00e9f\u00e9rence \u00e0 des transactions similaires r\u00e9centes ou des \u00e9valuations </span><span class=\"S6356 S2D2 S2DE S2\" id=\"t3b_173\">r\u00e9alis\u00e9es par des experts ind\u00e9pendants dans une perspective de </span><span class=\"S2A76 S2D2 S2DE S2\" id=\"t3c_173\">cession. </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span><span class=\"S6364 S2D2 S2DE S2\" id=\"t3s_173\">Une perte de valeur est comptabilis\u00e9e au compte de r\u00e9sultat si la </span><span class=\"S6365 S2D2 S2DE S2\" id=\"t3t_173\">valeur </span><span class=\"S6366 S2D2 S2DE S2\" id=\"t3u_173\">comptable </span><span class=\"S6367 S2D2 S2DE S2\" id=\"t3v_173\">de </span><span class=\"S6368 S2D2 S2DE S2\" id=\"t3w_173\">l\u2019UGT </span><span class=\"S6369 S2D2 S2DE S2\" id=\"t3x_173\">portant </span><span class=\"S636A S2D2 S2DE S2\" id=\"t3y_173\">l\u2019\u00e9cart </span><span class=\"S636B S2D2 S2DE S2\" id=\"t3z_173\">d\u2019acquisition </span><span class=\"S636C S2D2 S2DE S2\" id=\"t40_173\">est </span><span class=\"S636D S2D2 S2DE S2\" id=\"t41_173\">sup\u00e9rieure \u00e0 sa valeur recouvrable. La charge de d\u00e9pr\u00e9ciation est </span><span class=\"S636E S2D2 S2DE S2\" id=\"t42_173\">alors enregistr\u00e9e dans le poste \u00ab </span><span class=\"S636F S2D2 S2DE S2\" id=\"t43_173\">Autres charges et produits </span><span class=\"S4728 S2D2 S2DE S2\" id=\"t44_173\">op\u00e9rationnels </span><span class=\"S6370 S2D2 S2DE S2\" id=\"t45_173\">\u00bb. Les \u00e9ventuelles pertes de valeur affect\u00e9es \u00e0 un </span><span class=\"S6371 S2D2 S2DE S2\" id=\"t46_173\">\u00e9cart d\u2019acquisition ne sont pas r\u00e9versibles. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30292": {
   "value": "<span class=\"S631B S62F5 S2\" id=\"t1f_173\">Engagement de rachat des participations </span><span class=\"S631C S62F5 S2\" id=\"t1g_173\">ne </span><span class=\"S631D S62F5 S2\" id=\"t1h_173\">donnant pas le contr\u00f4le </span><span class=\"S631E S2D2 S2DE S2\" id=\"t1i_173\">Lorsque le Groupe a consenti \u00e0 des actionnaires de ses filiales </span><span class=\"S631F S2D2 S2DE S2\" id=\"t1j_173\">consolid\u00e9es par int\u00e9gration globale des options d\u2019achat sur leurs </span><span class=\"S6320 S2D2 S2DE S2\" id=\"t1k_173\">participations, il anticipe cette acquisition compl\u00e9mentaire de </span><span class=\"S6321 S2D2 S2DE S2\" id=\"t1l_173\">titres. Ces engagements sont comptabilis\u00e9s en dettes financi\u00e8res </span><span class=\"S6322 S2D2 S2DE S2\" id=\"t1m_173\">pour leur valeur actualis\u00e9e du montant du rachat, avec, pour </span><span class=\"S6323 S2D2 S2DE S2\" id=\"t1n_173\">contrepartie, les participations ne donnant pas le contr\u00f4le et pour le </span><span class=\"S1139 S2D2 S2DE S2\" id=\"t1o_173\">solde, les capitaux propres. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30293": {
   "value": "<span class=\"S631B S62F5 S2\" id=\"t1f_173\">Engagement de rachat des participations </span><span class=\"S631C S62F5 S2\" id=\"t1g_173\">ne </span><span class=\"S631D S62F5 S2\" id=\"t1h_173\">donnant pas le contr\u00f4le </span><span class=\"S631E S2D2 S2DE S2\" id=\"t1i_173\">Lorsque le Groupe a consenti \u00e0 des actionnaires de ses filiales </span><span class=\"S631F S2D2 S2DE S2\" id=\"t1j_173\">consolid\u00e9es par int\u00e9gration globale des options d\u2019achat sur leurs </span><span class=\"S6320 S2D2 S2DE S2\" id=\"t1k_173\">participations, il anticipe cette acquisition compl\u00e9mentaire de </span><span class=\"S6321 S2D2 S2DE S2\" id=\"t1l_173\">titres. Ces engagements sont comptabilis\u00e9s en dettes financi\u00e8res </span><span class=\"S6322 S2D2 S2DE S2\" id=\"t1m_173\">pour leur valeur actualis\u00e9e du montant du rachat, avec, pour </span><span class=\"S6323 S2D2 S2DE S2\" id=\"t1n_173\">contrepartie, les participations ne donnant pas le contr\u00f4le et pour le </span><span class=\"S1139 S2D2 S2DE S2\" id=\"t1o_173\">solde, les capitaux propres. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30304": {
   "value": "<span class=\"S6324 S2D8 S2\" id=\"t1p_173\">1.9 \u2013 Actifs et passifs en cours de cession </span><span class=\"S6325 S2D2 S2DE S2\" id=\"t1q_173\">Les actifs et passifs dont la cession a \u00e9t\u00e9 d\u00e9cid\u00e9e au cours de la </span><span class=\"S6326 S2D2 S2DE S2\" id=\"t1r_173\">p\u00e9riode sont pr\u00e9sent\u00e9s sur des lignes s\u00e9par\u00e9es du bilan (\u00ab </span><span class=\"S6327 S2D2 S2DE S2\" id=\"t1s_173\">Actifs </span><span class=\"S6328 S2D2 S2DE S2\" id=\"t1t_173\">destin\u00e9es \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S6329 S2D2 S2DE S2\" id=\"t1u_173\">\u00bb et \u00ab </span><span class=\"S632A S2D2 S2DE S2\" id=\"t1v_173\">Dettes li\u00e9es aux actifs destin\u00e9s \u00e0 \u00eatre </span><span class=\"S3A18 S2D2 S2DE S2\" id=\"t1w_173\">c\u00e9d\u00e9s </span><span class=\"S632B S2D2 S2DE S2\" id=\"t1x_173\">\u00bb), d\u00e8s lors qu\u2019ils sont disponibles en vue de leur vente </span><span class=\"S632C S2D2 S2DE S2\" id=\"t1y_173\">imm\u00e9diate, que celle-ci est hautement probable et que leur valeur </span><span class=\"S632D S2D2 S2DE S2\" id=\"t1z_173\">comptable sera principalement recouvr\u00e9e par leur cession plut\u00f4t </span><span class=\"S329 S2D2 S2DE S2\" id=\"t20_173\">que par leur utilisation. </span><span class=\"S632E S2D2 S2DE S2\" id=\"t21_173\">Lorsque plusieurs actifs sont destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s lors d\u2019une </span><span class=\"S632F S2D2 S2DE S2\" id=\"t22_173\">transaction unique, le groupe d\u2019actifs, et les passifs qui s\u2019y </span><span class=\"S6330 S2D2 S2DE S2\" id=\"t23_173\">rattachent, est \u00e9valu\u00e9 dans sa globalit\u00e9 au montant le plus faible </span><span class=\"S6331 S2D2 S2DE S2\" id=\"t24_173\">entre la valeur nette comptable et la juste valeur nette des co\u00fbts </span><span class=\"S6332 S2D2 S2DE S2\" id=\"t25_173\">relatifs \u00e0 la cession. Les actifs non courants class\u00e9s comme d\u00e9tenus </span><span class=\"S827 S2D2 S2DE S2\" id=\"t26_173\">pour la vente ne sont plus amortis. </span><span class=\"S68A1 S2D8 S2\" id=\"t4s_182\">2.5 \u2013 Senioriales </span><span class=\"S68A2 S2D2 S2DE S2\" id=\"t4t_182\">\u00c0 la date de la cl\u00f4ture des comptes arr\u00eat\u00e9s au 30 </span><span class=\"S68A3 S2D2 S2DE S2\" id=\"t4u_182\">septembre 2023, </span><span class=\"S68A4 S2D2 S2DE S2\" id=\"t4v_182\">le Groupe est engag\u00e9 dans un processus de cession des activit\u00e9s </span><span class=\"S68A5 S2D2 S2DE S2\" id=\"t4w_182\">d\u2019exploitation \u00e0 bail des r\u00e9sidences Senioriales. Le Groupe a </span><span class=\"S68A6 S2D2 S2DE S2\" id=\"t4x_182\">notamment re\u00e7u une lettre d\u2019int\u00e9r\u00eat le 31 </span><span class=\"S68A7 S2D2 S2DE S2\" id=\"t4y_182\">juillet 2023 qui s\u2019est </span><span class=\"S68A8 S2D2 S2DE S2\" id=\"t4z_182\">concr\u00e9tis\u00e9e par la signature d\u2019une lettre d\u2019exclusivit\u00e9 le 18 </span><span class=\"S68A9 S2D2 S2DE S2\" id=\"t50_182\">octobre </span><span class=\"S68AA S2D2 S2DE S2\" id=\"t51_182\">2023 concernant les activit\u00e9s cit\u00e9es. Cet accord d'exclusivit\u00e9 est \u00e0 </span><span class=\"SD8B S2D2 S2DE S2\" id=\"t52_182\">\u00e9ch\u00e9ance au 29 f\u00e9vrier 2024. </span><span class=\"S68AB S2D2 S2DE S2\" id=\"t53_182\">Le p\u00e9rim\u00e8tre concern\u00e9 par cette offre a donc \u00e9t\u00e9 reclass\u00e9 le </span><span class=\"S4FCC S2D2 S2DE S2\" id=\"t54_182\">30 </span><span class=\"S68AC S2D2 S2DE S2\" id=\"t55_182\">septembre 2023 sur les lignes sp\u00e9cifiques du bilan pr\u00e9vues pour </span><span class=\"S68AD S2D2 S2DE S2\" id=\"t56_182\">les actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s car ils respectent les trois crit\u00e8res de </span><span class=\"S2D90 S2D2 S2DE S2\" id=\"t57_182\">la norme IFRS </span><span class=\"S68AE S2D2 S2DE S2\" id=\"t58_182\">5, \u00e0 savoir </span><span class=\"S68AF S2D2 S2DE S2\" id=\"t59_182\">: </span><span class=\"S68B0 S2D2 S2DE S2\" id=\"t5a_182\">sa valeur comptable sera recouvr\u00e9e principalement par le biais </span><span class=\"S68B1 S2DB S2DE S2\" id=\"t5b_182\">E </span><span class=\"S68B2 S2D2 S2DE S2\" id=\"t5c_182\">d\u2019une transaction de vente plut\u00f4t que par l\u2019utilisation continue </span><span class=\"S68B3 S2D2 S2DE S2\" id=\"t5d_182\">; </span><span class=\"S68B4 S2D2 S2DE S2\" id=\"t5e_182\">l\u2019actif est disponible en vue de la vente imm\u00e9diate dans son \u00e9tat </span><span class=\"S68B5 S2DB S2DE S2\" id=\"t5f_182\">E </span><span class=\"S68B6 S2D2 S2DE S2\" id=\"t5g_182\">actuel (sous r\u00e9serve uniquement des conditions qui sont </span><span class=\"S68B7 S2D2 S2DE S2\" id=\"t5h_182\">habituelles et coutumi\u00e8res pour la vente de tels actifs) </span><span class=\"S68B8 S2D2 S2DE S2\" id=\"t5i_182\">; </span><span class=\"S233E S2D2 S2DE S2\" id=\"t5j_182\">sa vente est hautement probable dans les douze mois. </span><span class=\"S68B9 S2DB S2DE S2\" id=\"t5k_182\">E </span><span class=\"S68BA S2D2 S2DE S2\" id=\"t5l_182\">Le p\u00e9rim\u00e8tre Senioriales concern\u00e9 ne r\u00e9pond pas \u00e0 la d\u00e9finition </span><span class=\"S68BB S2D2 S2DE S2\" id=\"t5m_182\">d\u2019une activit\u00e9 abandonn\u00e9e au sens des normes IFRS car il ne </span><span class=\"S68BC S2D2 S2DE S2\" id=\"t5n_182\">respecte aucune des trois conditions \u00e9dict\u00e9es par les normes sur le </span><span class=\"S68BD S2D2 S2DE S2\" id=\"t5o_182\">sujet notamment il ne constitue pas une ligne d\u2019activit\u00e9 principale </span><span class=\"S68BE S2D2 S2DE S2\" id=\"t5p_182\">et distincte dans l\u2019information sectorielle. En cons\u00e9quence, seul le </span><span class=\"S68BF S2D2 S2DE S2\" id=\"t5q_182\">bilan a \u00e9t\u00e9 retrait\u00e9 pour l\u2019arr\u00eat\u00e9 des comptes annuels 2022/2023 </span><span class=\"S68C0 S2D2 S2DE S2\" id=\"t5r_182\">: </span><span class=\"S68C1 S2D2 S2DE S2\" id=\"t5s_182\">l\u2019ensemble des actifs et des passifs du p\u00e9rim\u00e8tre Senioriales </span><span class=\"S68C2 S2D2 S2DE S2\" id=\"t5t_182\">concern\u00e9 a \u00e9t\u00e9 reclass\u00e9 sur des lignes uniques en bas du bilan </span><span class=\"S68C3 S2D2 S2DE S2\" id=\"t5u_182\">appel\u00e9es \u00ab </span><span class=\"S68C4 S2D2 S2DE S2\" id=\"t5v_182\">actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S68C5 S2D2 S2DE S2\" id=\"t5w_182\">\u00bb et \u00ab </span><span class=\"S68C6 S2D2 S2DE S2\" id=\"t5x_182\">dettes li\u00e9es aux actifs </span><span class=\"S68C7 S2D2 S2DE S2\" id=\"t5y_182\">destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S68C8 S2D2 S2DE S2\" id=\"t5z_182\">\u00bb. </span><span class=\"S68C9 S2D2 S2DE S2\" id=\"t60_182\">Avant le classement en actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s, l\u2019entreprise doit </span><span class=\"S68CA S2D2 S2DE S2\" id=\"t61_182\">\u00e9valuer les actifs \u00e0 la valeur la plus basse entre leur valeur </span><span class=\"S68CB S2D2 S2DE S2\" id=\"t62_182\">comptable et leur juste valeur nette des frais de cession \u00e0 la date du </span><span class=\"S68CC S2D2 S2DE S2\" id=\"t63_182\">reclassement </span><span class=\"S68CD S2D2 S2DE S2\" id=\"t64_182\">soit </span><span class=\"S68CE S2D2 S2DE S2\" id=\"t65_182\">le </span><span class=\"S68CF S2D2 S2DE S2\" id=\"t66_182\">30 </span><span class=\"S68D0 S2D2 S2DE S2\" id=\"t67_182\">septembre </span><span class=\"S68D1 S2D2 S2DE S2\" id=\"t68_182\">2023. </span><span class=\"S68D2 S2D2 S2DE S2\" id=\"t69_182\">L\u2019impact </span><span class=\"S68D3 S2D2 S2DE S2\" id=\"t6a_182\">de </span><span class=\"S68D4 S2D2 S2DE S2\" id=\"t6b_182\">la </span><span class=\"S68D5 S2D2 S2DE S2\" id=\"t6c_182\">revalorisation a \u00e9t\u00e9 constat\u00e9 en r\u00e9sultat op\u00e9rationnel non courant </span><span class=\"S68D6 S2D2 S2DE S2\" id=\"t6d_182\">(sur la ligne autres charges et autres produits op\u00e9rationnels) pour </span><span class=\"S68D7 S2D2 S2DE S2\" id=\"t6e_182\">un montant de 22,2 </span><span class=\"S68D8 S2D2 S2DE S2\" id=\"t6f_182\">millions d\u2019euros. </span><span class=\"S68D9 S2D2 S2DE S2\" id=\"t6g_182\">Le </span><span class=\"S68DA S2D2 S2DE S2\" id=\"t6h_182\">p\u00e9rim\u00e8tre </span><span class=\"S68DB S2D2 S2DE S2\" id=\"t6i_182\">Senioriales </span><span class=\"S68DC S2D2 S2DE S2\" id=\"t6j_182\">concern\u00e9 </span><span class=\"S68DD S2D2 S2DE S2\" id=\"t6k_182\">fait </span><span class=\"S68DE S2D2 S2DE S2\" id=\"t6l_182\">partie </span><span class=\"S68DF S2D2 S2DE S2\" id=\"t6m_182\">du </span><span class=\"S68E0 S2D2 S2DE S2\" id=\"t6n_182\">secteur </span><span class=\"S68E1 S2D2 S2DE S2\" id=\"t6o_182\">op\u00e9rationnel \u00ab </span><span class=\"S68E2 S2D2 S2DE S2\" id=\"t6p_182\">Grands projets et Senioriales </span><span class=\"S68E3 S2D2 S2DE S2\" id=\"t6q_182\">\u00bb. Le reclassement est </span><span class=\"S68E4 S2D2 S2DE S2\" id=\"t6r_182\">donc comptabilis\u00e9 sur ce secteur. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30305": {
   "value": "<span class=\"S6324 S2D8 S2\" id=\"t1p_173\">1.9 \u2013 Actifs et passifs en cours de cession </span><span class=\"S6325 S2D2 S2DE S2\" id=\"t1q_173\">Les actifs et passifs dont la cession a \u00e9t\u00e9 d\u00e9cid\u00e9e au cours de la </span><span class=\"S6326 S2D2 S2DE S2\" id=\"t1r_173\">p\u00e9riode sont pr\u00e9sent\u00e9s sur des lignes s\u00e9par\u00e9es du bilan (\u00ab </span><span class=\"S6327 S2D2 S2DE S2\" id=\"t1s_173\">Actifs </span><span class=\"S6328 S2D2 S2DE S2\" id=\"t1t_173\">destin\u00e9es \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S6329 S2D2 S2DE S2\" id=\"t1u_173\">\u00bb et \u00ab </span><span class=\"S632A S2D2 S2DE S2\" id=\"t1v_173\">Dettes li\u00e9es aux actifs destin\u00e9s \u00e0 \u00eatre </span><span class=\"S3A18 S2D2 S2DE S2\" id=\"t1w_173\">c\u00e9d\u00e9s </span><span class=\"S632B S2D2 S2DE S2\" id=\"t1x_173\">\u00bb), d\u00e8s lors qu\u2019ils sont disponibles en vue de leur vente </span><span class=\"S632C S2D2 S2DE S2\" id=\"t1y_173\">imm\u00e9diate, que celle-ci est hautement probable et que leur valeur </span><span class=\"S632D S2D2 S2DE S2\" id=\"t1z_173\">comptable sera principalement recouvr\u00e9e par leur cession plut\u00f4t </span><span class=\"S329 S2D2 S2DE S2\" id=\"t20_173\">que par leur utilisation. </span><span class=\"S632E S2D2 S2DE S2\" id=\"t21_173\">Lorsque plusieurs actifs sont destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s lors d\u2019une </span><span class=\"S632F S2D2 S2DE S2\" id=\"t22_173\">transaction unique, le groupe d\u2019actifs, et les passifs qui s\u2019y </span><span class=\"S6330 S2D2 S2DE S2\" id=\"t23_173\">rattachent, est \u00e9valu\u00e9 dans sa globalit\u00e9 au montant le plus faible </span><span class=\"S6331 S2D2 S2DE S2\" id=\"t24_173\">entre la valeur nette comptable et la juste valeur nette des co\u00fbts </span><span class=\"S6332 S2D2 S2DE S2\" id=\"t25_173\">relatifs \u00e0 la cession. Les actifs non courants class\u00e9s comme d\u00e9tenus </span><span class=\"S827 S2D2 S2DE S2\" id=\"t26_173\">pour la vente ne sont plus amortis. </span><span class=\"S68A1 S2D8 S2\" id=\"t4s_182\">2.5 \u2013 Senioriales </span><span class=\"S68A2 S2D2 S2DE S2\" id=\"t4t_182\">\u00c0 la date de la cl\u00f4ture des comptes arr\u00eat\u00e9s au 30 </span><span class=\"S68A3 S2D2 S2DE S2\" id=\"t4u_182\">septembre 2023, </span><span class=\"S68A4 S2D2 S2DE S2\" id=\"t4v_182\">le Groupe est engag\u00e9 dans un processus de cession des activit\u00e9s </span><span class=\"S68A5 S2D2 S2DE S2\" id=\"t4w_182\">d\u2019exploitation \u00e0 bail des r\u00e9sidences Senioriales. Le Groupe a </span><span class=\"S68A6 S2D2 S2DE S2\" id=\"t4x_182\">notamment re\u00e7u une lettre d\u2019int\u00e9r\u00eat le 31 </span><span class=\"S68A7 S2D2 S2DE S2\" id=\"t4y_182\">juillet 2023 qui s\u2019est </span><span class=\"S68A8 S2D2 S2DE S2\" id=\"t4z_182\">concr\u00e9tis\u00e9e par la signature d\u2019une lettre d\u2019exclusivit\u00e9 le 18 </span><span class=\"S68A9 S2D2 S2DE S2\" id=\"t50_182\">octobre </span><span class=\"S68AA S2D2 S2DE S2\" id=\"t51_182\">2023 concernant les activit\u00e9s cit\u00e9es. Cet accord d'exclusivit\u00e9 est \u00e0 </span><span class=\"SD8B S2D2 S2DE S2\" id=\"t52_182\">\u00e9ch\u00e9ance au 29 f\u00e9vrier 2024. </span><span class=\"S68AB S2D2 S2DE S2\" id=\"t53_182\">Le p\u00e9rim\u00e8tre concern\u00e9 par cette offre a donc \u00e9t\u00e9 reclass\u00e9 le </span><span class=\"S4FCC S2D2 S2DE S2\" id=\"t54_182\">30 </span><span class=\"S68AC S2D2 S2DE S2\" id=\"t55_182\">septembre 2023 sur les lignes sp\u00e9cifiques du bilan pr\u00e9vues pour </span><span class=\"S68AD S2D2 S2DE S2\" id=\"t56_182\">les actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s car ils respectent les trois crit\u00e8res de </span><span class=\"S2D90 S2D2 S2DE S2\" id=\"t57_182\">la norme IFRS </span><span class=\"S68AE S2D2 S2DE S2\" id=\"t58_182\">5, \u00e0 savoir </span><span class=\"S68AF S2D2 S2DE S2\" id=\"t59_182\">: </span><span class=\"S68B0 S2D2 S2DE S2\" id=\"t5a_182\">sa valeur comptable sera recouvr\u00e9e principalement par le biais </span><span class=\"S68B1 S2DB S2DE S2\" id=\"t5b_182\">E </span><span class=\"S68B2 S2D2 S2DE S2\" id=\"t5c_182\">d\u2019une transaction de vente plut\u00f4t que par l\u2019utilisation continue </span><span class=\"S68B3 S2D2 S2DE S2\" id=\"t5d_182\">; </span><span class=\"S68B4 S2D2 S2DE S2\" id=\"t5e_182\">l\u2019actif est disponible en vue de la vente imm\u00e9diate dans son \u00e9tat </span><span class=\"S68B5 S2DB S2DE S2\" id=\"t5f_182\">E </span><span class=\"S68B6 S2D2 S2DE S2\" id=\"t5g_182\">actuel (sous r\u00e9serve uniquement des conditions qui sont </span><span class=\"S68B7 S2D2 S2DE S2\" id=\"t5h_182\">habituelles et coutumi\u00e8res pour la vente de tels actifs) </span><span class=\"S68B8 S2D2 S2DE S2\" id=\"t5i_182\">; </span><span class=\"S233E S2D2 S2DE S2\" id=\"t5j_182\">sa vente est hautement probable dans les douze mois. </span><span class=\"S68B9 S2DB S2DE S2\" id=\"t5k_182\">E </span><span class=\"S68BA S2D2 S2DE S2\" id=\"t5l_182\">Le p\u00e9rim\u00e8tre Senioriales concern\u00e9 ne r\u00e9pond pas \u00e0 la d\u00e9finition </span><span class=\"S68BB S2D2 S2DE S2\" id=\"t5m_182\">d\u2019une activit\u00e9 abandonn\u00e9e au sens des normes IFRS car il ne </span><span class=\"S68BC S2D2 S2DE S2\" id=\"t5n_182\">respecte aucune des trois conditions \u00e9dict\u00e9es par les normes sur le </span><span class=\"S68BD S2D2 S2DE S2\" id=\"t5o_182\">sujet notamment il ne constitue pas une ligne d\u2019activit\u00e9 principale </span><span class=\"S68BE S2D2 S2DE S2\" id=\"t5p_182\">et distincte dans l\u2019information sectorielle. En cons\u00e9quence, seul le </span><span class=\"S68BF S2D2 S2DE S2\" id=\"t5q_182\">bilan a \u00e9t\u00e9 retrait\u00e9 pour l\u2019arr\u00eat\u00e9 des comptes annuels 2022/2023 </span><span class=\"S68C0 S2D2 S2DE S2\" id=\"t5r_182\">: </span><span class=\"S68C1 S2D2 S2DE S2\" id=\"t5s_182\">l\u2019ensemble des actifs et des passifs du p\u00e9rim\u00e8tre Senioriales </span><span class=\"S68C2 S2D2 S2DE S2\" id=\"t5t_182\">concern\u00e9 a \u00e9t\u00e9 reclass\u00e9 sur des lignes uniques en bas du bilan </span><span class=\"S68C3 S2D2 S2DE S2\" id=\"t5u_182\">appel\u00e9es \u00ab </span><span class=\"S68C4 S2D2 S2DE S2\" id=\"t5v_182\">actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S68C5 S2D2 S2DE S2\" id=\"t5w_182\">\u00bb et \u00ab </span><span class=\"S68C6 S2D2 S2DE S2\" id=\"t5x_182\">dettes li\u00e9es aux actifs </span><span class=\"S68C7 S2D2 S2DE S2\" id=\"t5y_182\">destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S68C8 S2D2 S2DE S2\" id=\"t5z_182\">\u00bb. </span><span class=\"S68C9 S2D2 S2DE S2\" id=\"t60_182\">Avant le classement en actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s, l\u2019entreprise doit </span><span class=\"S68CA S2D2 S2DE S2\" id=\"t61_182\">\u00e9valuer les actifs \u00e0 la valeur la plus basse entre leur valeur </span><span class=\"S68CB S2D2 S2DE S2\" id=\"t62_182\">comptable et leur juste valeur nette des frais de cession \u00e0 la date du </span><span class=\"S68CC S2D2 S2DE S2\" id=\"t63_182\">reclassement </span><span class=\"S68CD S2D2 S2DE S2\" id=\"t64_182\">soit </span><span class=\"S68CE S2D2 S2DE S2\" id=\"t65_182\">le </span><span class=\"S68CF S2D2 S2DE S2\" id=\"t66_182\">30 </span><span class=\"S68D0 S2D2 S2DE S2\" id=\"t67_182\">septembre </span><span class=\"S68D1 S2D2 S2DE S2\" id=\"t68_182\">2023. </span><span class=\"S68D2 S2D2 S2DE S2\" id=\"t69_182\">L\u2019impact </span><span class=\"S68D3 S2D2 S2DE S2\" id=\"t6a_182\">de </span><span class=\"S68D4 S2D2 S2DE S2\" id=\"t6b_182\">la </span><span class=\"S68D5 S2D2 S2DE S2\" id=\"t6c_182\">revalorisation a \u00e9t\u00e9 constat\u00e9 en r\u00e9sultat op\u00e9rationnel non courant </span><span class=\"S68D6 S2D2 S2DE S2\" id=\"t6d_182\">(sur la ligne autres charges et autres produits op\u00e9rationnels) pour </span><span class=\"S68D7 S2D2 S2DE S2\" id=\"t6e_182\">un montant de 22,2 </span><span class=\"S68D8 S2D2 S2DE S2\" id=\"t6f_182\">millions d\u2019euros. </span><span class=\"S68D9 S2D2 S2DE S2\" id=\"t6g_182\">Le </span><span class=\"S68DA S2D2 S2DE S2\" id=\"t6h_182\">p\u00e9rim\u00e8tre </span><span class=\"S68DB S2D2 S2DE S2\" id=\"t6i_182\">Senioriales </span><span class=\"S68DC S2D2 S2DE S2\" id=\"t6j_182\">concern\u00e9 </span><span class=\"S68DD S2D2 S2DE S2\" id=\"t6k_182\">fait </span><span class=\"S68DE S2D2 S2DE S2\" id=\"t6l_182\">partie </span><span class=\"S68DF S2D2 S2DE S2\" id=\"t6m_182\">du </span><span class=\"S68E0 S2D2 S2DE S2\" id=\"t6n_182\">secteur </span><span class=\"S68E1 S2D2 S2DE S2\" id=\"t6o_182\">op\u00e9rationnel \u00ab </span><span class=\"S68E2 S2D2 S2DE S2\" id=\"t6p_182\">Grands projets et Senioriales </span><span class=\"S68E3 S2D2 S2DE S2\" id=\"t6q_182\">\u00bb. Le reclassement est </span><span class=\"S68E4 S2D2 S2DE S2\" id=\"t6r_182\">donc comptabilis\u00e9 sur ce secteur. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30306": {
   "value": "<span class=\"S6324 S2D8 S2\" id=\"t1p_173\">1.9 \u2013 Actifs et passifs en cours de cession </span><span class=\"S6325 S2D2 S2DE S2\" id=\"t1q_173\">Les actifs et passifs dont la cession a \u00e9t\u00e9 d\u00e9cid\u00e9e au cours de la </span><span class=\"S6326 S2D2 S2DE S2\" id=\"t1r_173\">p\u00e9riode sont pr\u00e9sent\u00e9s sur des lignes s\u00e9par\u00e9es du bilan (\u00ab </span><span class=\"S6327 S2D2 S2DE S2\" id=\"t1s_173\">Actifs </span><span class=\"S6328 S2D2 S2DE S2\" id=\"t1t_173\">destin\u00e9es \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S6329 S2D2 S2DE S2\" id=\"t1u_173\">\u00bb et \u00ab </span><span class=\"S632A S2D2 S2DE S2\" id=\"t1v_173\">Dettes li\u00e9es aux actifs destin\u00e9s \u00e0 \u00eatre </span><span class=\"S3A18 S2D2 S2DE S2\" id=\"t1w_173\">c\u00e9d\u00e9s </span><span class=\"S632B S2D2 S2DE S2\" id=\"t1x_173\">\u00bb), d\u00e8s lors qu\u2019ils sont disponibles en vue de leur vente </span><span class=\"S632C S2D2 S2DE S2\" id=\"t1y_173\">imm\u00e9diate, que celle-ci est hautement probable et que leur valeur </span><span class=\"S632D S2D2 S2DE S2\" id=\"t1z_173\">comptable sera principalement recouvr\u00e9e par leur cession plut\u00f4t </span><span class=\"S329 S2D2 S2DE S2\" id=\"t20_173\">que par leur utilisation. </span><span class=\"S632E S2D2 S2DE S2\" id=\"t21_173\">Lorsque plusieurs actifs sont destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s lors d\u2019une </span><span class=\"S632F S2D2 S2DE S2\" id=\"t22_173\">transaction unique, le groupe d\u2019actifs, et les passifs qui s\u2019y </span><span class=\"S6330 S2D2 S2DE S2\" id=\"t23_173\">rattachent, est \u00e9valu\u00e9 dans sa globalit\u00e9 au montant le plus faible </span><span class=\"S6331 S2D2 S2DE S2\" id=\"t24_173\">entre la valeur nette comptable et la juste valeur nette des co\u00fbts </span><span class=\"S6332 S2D2 S2DE S2\" id=\"t25_173\">relatifs \u00e0 la cession. Les actifs non courants class\u00e9s comme d\u00e9tenus </span><span class=\"S827 S2D2 S2DE S2\" id=\"t26_173\">pour la vente ne sont plus amortis. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30307": {
   "value": "<span class=\"S6324 S2D8 S2\" id=\"t1p_173\">1.9 \u2013 Actifs et passifs en cours de cession </span><span class=\"S6325 S2D2 S2DE S2\" id=\"t1q_173\">Les actifs et passifs dont la cession a \u00e9t\u00e9 d\u00e9cid\u00e9e au cours de la </span><span class=\"S6326 S2D2 S2DE S2\" id=\"t1r_173\">p\u00e9riode sont pr\u00e9sent\u00e9s sur des lignes s\u00e9par\u00e9es du bilan (\u00ab </span><span class=\"S6327 S2D2 S2DE S2\" id=\"t1s_173\">Actifs </span><span class=\"S6328 S2D2 S2DE S2\" id=\"t1t_173\">destin\u00e9es \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S6329 S2D2 S2DE S2\" id=\"t1u_173\">\u00bb et \u00ab </span><span class=\"S632A S2D2 S2DE S2\" id=\"t1v_173\">Dettes li\u00e9es aux actifs destin\u00e9s \u00e0 \u00eatre </span><span class=\"S3A18 S2D2 S2DE S2\" id=\"t1w_173\">c\u00e9d\u00e9s </span><span class=\"S632B S2D2 S2DE S2\" id=\"t1x_173\">\u00bb), d\u00e8s lors qu\u2019ils sont disponibles en vue de leur vente </span><span class=\"S632C S2D2 S2DE S2\" id=\"t1y_173\">imm\u00e9diate, que celle-ci est hautement probable et que leur valeur </span><span class=\"S632D S2D2 S2DE S2\" id=\"t1z_173\">comptable sera principalement recouvr\u00e9e par leur cession plut\u00f4t </span><span class=\"S329 S2D2 S2DE S2\" id=\"t20_173\">que par leur utilisation. </span><span class=\"S632E S2D2 S2DE S2\" id=\"t21_173\">Lorsque plusieurs actifs sont destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s lors d\u2019une </span><span class=\"S632F S2D2 S2DE S2\" id=\"t22_173\">transaction unique, le groupe d\u2019actifs, et les passifs qui s\u2019y </span><span class=\"S6330 S2D2 S2DE S2\" id=\"t23_173\">rattachent, est \u00e9valu\u00e9 dans sa globalit\u00e9 au montant le plus faible </span><span class=\"S6331 S2D2 S2DE S2\" id=\"t24_173\">entre la valeur nette comptable et la juste valeur nette des co\u00fbts </span><span class=\"S6332 S2D2 S2DE S2\" id=\"t25_173\">relatifs \u00e0 la cession. Les actifs non courants class\u00e9s comme d\u00e9tenus </span><span class=\"S827 S2D2 S2DE S2\" id=\"t26_173\">pour la vente ne sont plus amortis. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30331": {
   "value": "<span class=\"S6333 S2D8 S2\" id=\"t27_173\">1.10 \u2013 Tests de d\u00e9pr\u00e9ciation </span><span class=\"S6334 S2D8 S2\" id=\"t28_173\">des </span><span class=\"S6335 S2D8 S2\" id=\"t29_173\">\u00e9carts </span><span class=\"S6336 S2D8 S2\" id=\"t2a_173\">d\u2019acquisition </span><span class=\"S6337 S2D2 S2DE S2\" id=\"t2b_173\">En application des normes IFRS, les \u00e9carts d\u2019acquisition ne sont pas </span><span class=\"S6338 S2D2 S2DE S2\" id=\"t2c_173\">amortissables, mais font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s </span><span class=\"S6339 S2D2 S2DE S2\" id=\"t2d_173\">l\u2019apparition d\u2019indices de pertes de valeur, et au minimum une fois </span><span class=\"S633A S2D2 S2DE S2\" id=\"t2e_173\">par an \u00e0 la fin de l\u2019exercice, soit au 30 </span><span class=\"S633B S2D2 S2DE S2\" id=\"t2f_173\">septembre. </span><span class=\"S633C S2D2 S2DE S2\" id=\"t2g_173\">Ce test est effectu\u00e9 afin de tenir compte d\u2019\u00e9ventuelles \u00e9volutions </span><span class=\"S633D S2D2 S2DE S2\" id=\"t2h_173\">ayant pu diminuer la rentabilit\u00e9 et la valeur de ces actifs. De tels </span><span class=\"S633E S2D2 S2DE S2\" id=\"t2i_173\">\u00e9v\u00e9nements ou circonstances comprennent des changements </span><span class=\"S633F S2D2 S2DE S2\" id=\"t2j_173\">significatifs d\u00e9favorables pr\u00e9sentant un caract\u00e8re durable, affectant </span><span class=\"S6340 S2D2 S2DE S2\" id=\"t2k_173\">l\u2019environnement \u00e9conomique ou les hypoth\u00e8ses et objectifs retenus </span><span class=\"S133C S2D2 S2DE S2\" id=\"t2l_173\">\u00e0 la date de l\u2019acquisition. </span><span class=\"S6341 S2D2 S2DE S2\" id=\"t2m_173\">Les \u00e9carts d\u2019acquisition issus d\u2019un regroupement d\u2019entreprises sont </span><span class=\"S6342 S2D2 S2DE S2\" id=\"t2n_173\">affect\u00e9s aux UGT ou groupes d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des </span><span class=\"S6343 S2D2 S2DE S2\" id=\"t2o_173\">synergies du regroupement d\u2019entreprises. Les UGT contenant un </span><span class=\"S6344 S2D2 S2DE S2\" id=\"t2p_173\">\u00e9cart d\u2019acquisition et/ou des immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6345 S2D2 S2DE S2\" id=\"t2q_173\">d\u2019utilit\u00e9 ind\u00e9termin\u00e9e, telles que certaines marques, font l\u2019objet </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t2r_173\">d\u2019un test de d\u00e9pr\u00e9ciation annuel syst\u00e9matique. </span><span class=\"S6346 S2D2 S2DE S2\" id=\"t2s_173\">Ce test est r\u00e9alis\u00e9 au niveau des secteurs op\u00e9rationnels utilis\u00e9s par </span><span class=\"S1823 S2D2 S2DE S2\" id=\"t2t_173\">le Groupe pour analyser ses r\u00e9sultats dans son reporting interne. </span><span class=\"S6347 S2D2 S2DE S2\" id=\"t2u_173\">Ce test de perte de valeur consiste \u00e0 comparer la valeur recouvrable </span><span class=\"S6348 S2D2 S2DE S2\" id=\"t2v_173\">des unit\u00e9s g\u00e9n\u00e9ratrices de tr\u00e9sorerie (UGT), ou du groupe d\u2019UGT, \u00e0 la </span><span class=\"S6349 S2D2 S2DE S2\" id=\"t2w_173\">valeur nette comptable des actifs correspondants y incluant les </span><span class=\"S634A S2D2 S2DE S2\" id=\"t2x_173\">\u00e9carts d\u2019acquisition le cas \u00e9ch\u00e9ant. Par ces tests de d\u00e9pr\u00e9ciation, le </span><span class=\"S634B S2D2 S2DE S2\" id=\"t2y_173\">Groupe s\u2019assure que la valeur recouvrable des \u00e9carts d\u2019acquisition </span><span class=\"S634C S2D2 S2DE S2\" id=\"t2z_173\">n\u2019est pas inf\u00e9rieure \u00e0 leur valeur nette comptable. La valeur </span><span class=\"S634D S2D2 S2DE S2\" id=\"t30_173\">recouvrable correspond \u00e0 la valeur la plus \u00e9lev\u00e9e entre la juste </span><span class=\"SF27 S2D2 S2DE S2\" id=\"t31_173\">valeur diminu\u00e9e des co\u00fbts de vente et la valeur d\u2019utilit\u00e9. </span><span class=\"S634E S2D2 S2DE S2\" id=\"t32_173\">Dans le cas d\u2019actif devant faire l\u2019objet d\u2019une cession, la valeur </span><span class=\"S634F S2D2 S2DE S2\" id=\"t33_173\">recouvrable est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence \u00e0 la juste valeur diminu\u00e9e </span><span class=\"S63E S2D2 S2DE S2\" id=\"t34_173\">des co\u00fbts de vente. </span><span class=\"S6350 S2D2 S2DE S2\" id=\"t35_173\">La juste valeur diminu\u00e9e des co\u00fbts de vente correspond au prix de </span><span class=\"S6351 S2D2 S2DE S2\" id=\"t36_173\">vente qui pourrait \u00eatre obtenu lors d\u2019une transaction r\u00e9alis\u00e9e dans </span><span class=\"S6352 S2D2 S2DE S2\" id=\"t37_173\">des conditions de march\u00e9 normales entre des parties bien </span><span class=\"S6353 S2D2 S2DE S2\" id=\"t38_173\">inform\u00e9es et consentantes, minor\u00e9 des frais de vente et des co\u00fbts </span><span class=\"S6354 S2D2 S2DE S2\" id=\"t39_173\">de sortie de l\u2019activit\u00e9. Le prix de cession de l\u2019actif est d\u00e9termin\u00e9 par </span><span class=\"S6355 S2D2 S2DE S2\" id=\"t3a_173\">r\u00e9f\u00e9rence \u00e0 des transactions similaires r\u00e9centes ou des \u00e9valuations </span><span class=\"S6356 S2D2 S2DE S2\" id=\"t3b_173\">r\u00e9alis\u00e9es par des experts ind\u00e9pendants dans une perspective de </span><span class=\"S2A76 S2D2 S2DE S2\" id=\"t3c_173\">cession. </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span><span class=\"S6364 S2D2 S2DE S2\" id=\"t3s_173\">Une perte de valeur est comptabilis\u00e9e au compte de r\u00e9sultat si la </span><span class=\"S6365 S2D2 S2DE S2\" id=\"t3t_173\">valeur </span><span class=\"S6366 S2D2 S2DE S2\" id=\"t3u_173\">comptable </span><span class=\"S6367 S2D2 S2DE S2\" id=\"t3v_173\">de </span><span class=\"S6368 S2D2 S2DE S2\" id=\"t3w_173\">l\u2019UGT </span><span class=\"S6369 S2D2 S2DE S2\" id=\"t3x_173\">portant </span><span class=\"S636A S2D2 S2DE S2\" id=\"t3y_173\">l\u2019\u00e9cart </span><span class=\"S636B S2D2 S2DE S2\" id=\"t3z_173\">d\u2019acquisition </span><span class=\"S636C S2D2 S2DE S2\" id=\"t40_173\">est </span><span class=\"S636D S2D2 S2DE S2\" id=\"t41_173\">sup\u00e9rieure \u00e0 sa valeur recouvrable. La charge de d\u00e9pr\u00e9ciation est </span><span class=\"S636E S2D2 S2DE S2\" id=\"t42_173\">alors enregistr\u00e9e dans le poste \u00ab </span><span class=\"S636F S2D2 S2DE S2\" id=\"t43_173\">Autres charges et produits </span><span class=\"S4728 S2D2 S2DE S2\" id=\"t44_173\">op\u00e9rationnels </span><span class=\"S6370 S2D2 S2DE S2\" id=\"t45_173\">\u00bb. Les \u00e9ventuelles pertes de valeur affect\u00e9es \u00e0 un </span><span class=\"S6371 S2D2 S2DE S2\" id=\"t46_173\">\u00e9cart d\u2019acquisition ne sont pas r\u00e9versibles. </span><span class=\"S2896 S2D2 S2DE S2\" id=\"tv_174\">Les immobilisations incorporelles comprennent </span><span class=\"S6383 S2D2 S2DE S2\" id=\"tw_174\">: </span><span class=\"S6384 S2D2 S2DE S2\" id=\"tx_174\">les marques qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6385 S2DB S2DE S2\" id=\"ty_174\">E </span><span class=\"S6386 S2D2 S2DE S2\" id=\"tz_174\">de vie ind\u00e9finie, le Groupe ayant jug\u00e9 qu\u2019il n\u2019existait pas de limite </span><span class=\"S6387 S2D2 S2DE S2\" id=\"t10_174\">pr\u00e9visible \u00e0 la p\u00e9riode au cours de laquelle il s\u2019attend \u00e0 pouvoir </span><span class=\"S6388 S2D2 S2DE S2\" id=\"t11_174\">les utiliser. </span><span class=\"S6389 S2D2 S2DE S2\" id=\"t12_174\">Elles sont inscrites au bilan sur la base d\u2019une valorisation r\u00e9alis\u00e9e </span><span class=\"S638A S2D2 S2DE S2\" id=\"t13_174\">\u00e0 leur date d\u2019acquisition par des experts ind\u00e9pendants selon une </span><span class=\"S638B S2D2 S2DE S2\" id=\"t14_174\">approche multicrit\u00e8re tenant compte de leur notori\u00e9t\u00e9 et de leur </span><span class=\"S638C S2D2 S2DE S2\" id=\"t15_174\">contribution future aux r\u00e9sultats. </span><span class=\"S638D S2D2 S2DE S2\" id=\"t16_174\">Les marques ne sont donc pas amorties, mais leur valorisation </span><span class=\"S638E S2D2 S2DE S2\" id=\"t17_174\">fait l\u2019objet d\u2019un test d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur </span><span class=\"S638F S2D2 S2DE S2\" id=\"t18_174\">et au minimum une fois par an. Une perte de valeur est constat\u00e9e </span><span class=\"S6390 S2D2 S2DE S2\" id=\"t19_174\">si l\u2019application des tests de d\u00e9pr\u00e9ciation conduit \u00e0 une \u00e9valuation </span><span class=\"S6391 S2D2 S2DE S2\" id=\"t1a_174\">inf\u00e9rieure \u00e0 leur valeur nette comptable. </span><span class=\"S6392 S2D2 S2DE S2\" id=\"t1b_174\">Le Groupe d\u00e9termine la valeur d\u2019utilit\u00e9 de chacune de ses </span><span class=\"S6393 S2D2 S2DE S2\" id=\"t1c_174\">marques en proc\u00e9dant \u00e0 la mise \u00e0 jour de leur valorisation, soit </span><span class=\"S6394 S2D2 S2DE S2\" id=\"t1d_174\">selon la m\u00e9thode utilis\u00e9e pour les tests de d\u00e9pr\u00e9ciation des </span><span class=\"S6395 S2D2 S2DE S2\" id=\"t1e_174\">\u00e9carts d\u2019acquisition (\u00e0 savoir une actualisation des flux futurs de </span><span class=\"S6396 S2D2 S2DE S2\" id=\"t1f_174\">tr\u00e9sorerie g\u00e9n\u00e9r\u00e9s par l\u2019activit\u00e9 couverte par la marque), soit </span><span class=\"S6397 S2D2 S2DE S2\" id=\"t1g_174\">selon la m\u00e9thode des redevances (projection \u00e0 l\u2019infini des </span><span class=\"S6398 S2D2 S2DE S2\" id=\"t1h_174\">redevances d\u2019une marque). En cas de d\u00e9pr\u00e9ciation, celle-ci est </span><span class=\"S6399 S2D2 S2DE S2\" id=\"t1i_174\">enregistr\u00e9e dans la rubrique \u00ab </span><span class=\"S639A S2D2 S2DE S2\" id=\"t1j_174\">Autres charges op\u00e9rationnelles </span><span class=\"S639B S2D2 S2DE S2\" id=\"t1k_174\">\u00bb </span><span class=\"S639C S2D2 S2DE S2\" id=\"t1l_174\">du compte de r\u00e9sultat. Cette provision peut \u00eatre reprise </span><span class=\"S639D S2D2 S2DE S2\" id=\"t1m_174\">ult\u00e9rieurement si la valeur recouvrable redevient plus \u00e9lev\u00e9e que </span><span class=\"S639E S2D2 S2DE S2\" id=\"t1n_174\">la valeur nette comptable </span><span class=\"S639F S2D2 S2DE S2\" id=\"t1o_174\">; </span><span class=\"S63A0 S2D2 S2DE S2\" id=\"t1p_174\">les autres immobilisations incorporelles que le Groupe a </span><span class=\"S63A1 S2DB S2DE S2\" id=\"t1q_174\">E </span><span class=\"S63A2 S2D2 S2DE S2\" id=\"t1r_174\">qualifi\u00e9es d\u2019immobilisations \u00e0 dur\u00e9e de vie d\u00e9finie. Elles </span><span class=\"S63A3 S2D2 S2DE S2\" id=\"t1s_174\">concernent essentiellement les concessions et brevets qui </span><span class=\"S63A4 S2D2 S2DE S2\" id=\"t1t_174\">correspondent principalement aux licences d\u2019exploitation des </span><span class=\"S63A5 S2D2 S2DE S2\" id=\"t1u_174\">logiciels, ainsi que les d\u00e9penses li\u00e9es \u00e0 des programmes </span><span class=\"S63A6 S2D2 S2DE S2\" id=\"t1v_174\">informatiques. Ces immobilisations sont amorties selon le mode </span><span class=\"S63A7 S2D2 S2DE S2\" id=\"t1w_174\">lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63A8 S2D2 S2DE S2\" id=\"t1x_174\">comprise en g\u00e9n\u00e9ral entre 3 et </span><span class=\"S63A9 S2D2 S2DE S2\" id=\"t1y_174\">8 </span><span class=\"S63AA S2D2 S2DE S2\" id=\"t1z_174\">ans. En cas d\u2019indices de perte de </span><span class=\"S63AB S2D2 S2DE S2\" id=\"t20_174\">valeur, un test de valorisation est syst\u00e9matiquement r\u00e9alis\u00e9. </span><span class=\"S63F4 S2D2 S2DE S2\" id=\"t4a_174\">Les actifs immobilis\u00e9s corporels font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation </span><span class=\"S63F5 S2D2 S2DE S2\" id=\"t4b_174\">lorsque, du fait d\u2019\u00e9v\u00e8nements ou de circonstances intervenus au </span><span class=\"S20DF S2D2 S2DE S2\" id=\"t4c_174\">cours de l\u2019exercice, leur valeur \u00e9conomique appara\u00eet inf\u00e9rieure \u00e0 leur </span><span class=\"S63F6 S2D2 S2DE S2\" id=\"t4d_174\">valeur nette comptable. </span><span class=\"S63F7 S2D2 S2DE S2\" id=\"t4e_174\">En cas de d\u00e9pr\u00e9ciation, celle-ci est enregistr\u00e9e dans la rubrique </span><span class=\"S63F8 S2D2 S2DE S2\" id=\"t4f_174\">\u00ab </span><span class=\"S63F9 S2D2 S2DE S2\" id=\"t4g_174\">Autres charges et produits op\u00e9rationnels </span><span class=\"S63FA S2D2 S2DE S2\" id=\"t4h_174\">\u00bb du compte de r\u00e9sultat </span><span class=\"S63FB S2D2 S2DE S2\" id=\"t4i_174\">et cette d\u00e9pr\u00e9ciation peut \u00eatre reprise ult\u00e9rieurement si la valeur </span><span class=\"S63FC S2D2 S2DE S2\" id=\"t4j_174\">\u00e9conomique redevient plus \u00e9lev\u00e9e que la valeur nette comptable. </span><span class=\"S64B5 S2D2 S2DE S2\" id=\"t7_176\">Les pr\u00eats, cr\u00e9ances rattach\u00e9es \u00e0 des participations et d\u00e9p\u00f4ts de </span><span class=\"S64B6 S2D2 S2DE S2\" id=\"t8_176\">garantie sont comptabilis\u00e9es au co\u00fbt amorti sur la base du taux </span><span class=\"S64B7 S2D2 S2DE S2\" id=\"t9_176\">d\u2019int\u00e9r\u00eat effectif lorsqu\u2019il respecte la d\u00e9finition de \u00ab </span><span class=\"S64B8 S2D2 S2DE S2\" id=\"ta_176\">pr\u00eat basique </span><span class=\"S64B9 S2D2 S2DE S2\" id=\"tb_176\">\u00bb </span><span class=\"S64BA S2D2 S2DE S2\" id=\"tc_176\">au sens de la norme IFRS </span><span class=\"S64BB S2D2 S2DE S2\" id=\"td_176\">9. Lors de leur comptabilisation initiale, </span><span class=\"S64BC S2D2 S2DE S2\" id=\"te_176\">une d\u00e9pr\u00e9ciation est reconnue \u00e0 hauteur des pertes de cr\u00e9dit </span><span class=\"S64BD S2D2 S2DE S2\" id=\"tf_176\">attendues r\u00e9sultant d\u2019\u00e9v\u00e8nements pouvant survenir dans les douze </span><span class=\"S64BE S2D2 S2DE S2\" id=\"tg_176\">prochains mois. En cas de d\u00e9gradation significative de la qualit\u00e9 de </span><span class=\"S64BF S2D2 S2DE S2\" id=\"th_176\">cr\u00e9dit de la contrepartie, la d\u00e9pr\u00e9ciation initiale est compl\u00e9t\u00e9e pour </span><span class=\"S64C0 S2D2 S2DE S2\" id=\"ti_176\">couvrir la totalit\u00e9 des pertes attendues sur la maturit\u00e9 r\u00e9siduelle de </span><span class=\"S4532 S2D2 S2DE S2\" id=\"tj_176\">la cr\u00e9ance. </span><span class=\"S64C6 S2D2 S2DE S2\" id=\"tp_176\">Les stocks et travaux en cours sont \u00e9valu\u00e9s au plus faible du co\u00fbt </span><span class=\"S64C7 S2D2 S2DE S2\" id=\"tq_176\">d\u2019achat ou de production et de leur valeur nette probable de </span><span class=\"S64C8 S2D2 S2DE S2\" id=\"tr_176\">r\u00e9alisation. Si la valeur de r\u00e9alisation du stock (prix net des frais de </span><span class=\"S64C9 S2D2 S2DE S2\" id=\"ts_176\">commercialisation) est inf\u00e9rieure \u00e0 la valeur comptable du stock, </span><span class=\"S47DC S2D2 S2DE S2\" id=\"tt_176\">une provision pour d\u00e9pr\u00e9ciation est enregistr\u00e9e \u00e0 due concurrence. </span><span class=\"S64D8 S2D2 S2DE S2\" id=\"t19_176\">Compte tenu des activit\u00e9s du Groupe, les cr\u00e9ances clients sont \u00e0 </span><span class=\"S64D9 S2D2 S2DE S2\" id=\"t1a_176\">court terme et sont donc comptabilis\u00e9es \u00e0 leur valeur nominale. </span><span class=\"S64DA S2D2 S2DE S2\" id=\"t1b_176\">Elles font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation sur la base des pertes de cr\u00e9dit </span><span class=\"S64DB S2D2 S2DE S2\" id=\"t1c_176\">attendues sur leur dur\u00e9e de vie, en application du mod\u00e8le simplifi\u00e9 </span><span class=\"S64DC S2D2 S2DE S2\" id=\"t1d_176\">de la norme IFRS </span><span class=\"S64DD S2D2 S2DE S2\" id=\"t1e_176\">9. Le montant des d\u00e9pr\u00e9ciations est d\u00e9termin\u00e9 de </span><span class=\"S64DE S2D2 S2DE S2\" id=\"t1f_176\">mani\u00e8re statistique sur la base d\u2019un pourcentage de d\u00e9pr\u00e9ciation </span><span class=\"S64DF S2D2 S2DE S2\" id=\"t1g_176\">sur les cr\u00e9ances clients en fonction de leur ant\u00e9riorit\u00e9 et du canal </span><span class=\"S5D76 S2D2 S2DE S2\" id=\"t1h_176\">de vente respectif. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30332": {
   "value": "<span class=\"S6333 S2D8 S2\" id=\"t27_173\">1.10 \u2013 Tests de d\u00e9pr\u00e9ciation </span><span class=\"S6334 S2D8 S2\" id=\"t28_173\">des </span><span class=\"S6335 S2D8 S2\" id=\"t29_173\">\u00e9carts </span><span class=\"S6336 S2D8 S2\" id=\"t2a_173\">d\u2019acquisition </span><span class=\"S6337 S2D2 S2DE S2\" id=\"t2b_173\">En application des normes IFRS, les \u00e9carts d\u2019acquisition ne sont pas </span><span class=\"S6338 S2D2 S2DE S2\" id=\"t2c_173\">amortissables, mais font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s </span><span class=\"S6339 S2D2 S2DE S2\" id=\"t2d_173\">l\u2019apparition d\u2019indices de pertes de valeur, et au minimum une fois </span><span class=\"S633A S2D2 S2DE S2\" id=\"t2e_173\">par an \u00e0 la fin de l\u2019exercice, soit au 30 </span><span class=\"S633B S2D2 S2DE S2\" id=\"t2f_173\">septembre. </span><span class=\"S633C S2D2 S2DE S2\" id=\"t2g_173\">Ce test est effectu\u00e9 afin de tenir compte d\u2019\u00e9ventuelles \u00e9volutions </span><span class=\"S633D S2D2 S2DE S2\" id=\"t2h_173\">ayant pu diminuer la rentabilit\u00e9 et la valeur de ces actifs. De tels </span><span class=\"S633E S2D2 S2DE S2\" id=\"t2i_173\">\u00e9v\u00e9nements ou circonstances comprennent des changements </span><span class=\"S633F S2D2 S2DE S2\" id=\"t2j_173\">significatifs d\u00e9favorables pr\u00e9sentant un caract\u00e8re durable, affectant </span><span class=\"S6340 S2D2 S2DE S2\" id=\"t2k_173\">l\u2019environnement \u00e9conomique ou les hypoth\u00e8ses et objectifs retenus </span><span class=\"S133C S2D2 S2DE S2\" id=\"t2l_173\">\u00e0 la date de l\u2019acquisition. </span><span class=\"S6341 S2D2 S2DE S2\" id=\"t2m_173\">Les \u00e9carts d\u2019acquisition issus d\u2019un regroupement d\u2019entreprises sont </span><span class=\"S6342 S2D2 S2DE S2\" id=\"t2n_173\">affect\u00e9s aux UGT ou groupes d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des </span><span class=\"S6343 S2D2 S2DE S2\" id=\"t2o_173\">synergies du regroupement d\u2019entreprises. Les UGT contenant un </span><span class=\"S6344 S2D2 S2DE S2\" id=\"t2p_173\">\u00e9cart d\u2019acquisition et/ou des immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6345 S2D2 S2DE S2\" id=\"t2q_173\">d\u2019utilit\u00e9 ind\u00e9termin\u00e9e, telles que certaines marques, font l\u2019objet </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t2r_173\">d\u2019un test de d\u00e9pr\u00e9ciation annuel syst\u00e9matique. </span><span class=\"S6346 S2D2 S2DE S2\" id=\"t2s_173\">Ce test est r\u00e9alis\u00e9 au niveau des secteurs op\u00e9rationnels utilis\u00e9s par </span><span class=\"S1823 S2D2 S2DE S2\" id=\"t2t_173\">le Groupe pour analyser ses r\u00e9sultats dans son reporting interne. </span><span class=\"S6347 S2D2 S2DE S2\" id=\"t2u_173\">Ce test de perte de valeur consiste \u00e0 comparer la valeur recouvrable </span><span class=\"S6348 S2D2 S2DE S2\" id=\"t2v_173\">des unit\u00e9s g\u00e9n\u00e9ratrices de tr\u00e9sorerie (UGT), ou du groupe d\u2019UGT, \u00e0 la </span><span class=\"S6349 S2D2 S2DE S2\" id=\"t2w_173\">valeur nette comptable des actifs correspondants y incluant les </span><span class=\"S634A S2D2 S2DE S2\" id=\"t2x_173\">\u00e9carts d\u2019acquisition le cas \u00e9ch\u00e9ant. Par ces tests de d\u00e9pr\u00e9ciation, le </span><span class=\"S634B S2D2 S2DE S2\" id=\"t2y_173\">Groupe s\u2019assure que la valeur recouvrable des \u00e9carts d\u2019acquisition </span><span class=\"S634C S2D2 S2DE S2\" id=\"t2z_173\">n\u2019est pas inf\u00e9rieure \u00e0 leur valeur nette comptable. La valeur </span><span class=\"S634D S2D2 S2DE S2\" id=\"t30_173\">recouvrable correspond \u00e0 la valeur la plus \u00e9lev\u00e9e entre la juste </span><span class=\"SF27 S2D2 S2DE S2\" id=\"t31_173\">valeur diminu\u00e9e des co\u00fbts de vente et la valeur d\u2019utilit\u00e9. </span><span class=\"S634E S2D2 S2DE S2\" id=\"t32_173\">Dans le cas d\u2019actif devant faire l\u2019objet d\u2019une cession, la valeur </span><span class=\"S634F S2D2 S2DE S2\" id=\"t33_173\">recouvrable est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence \u00e0 la juste valeur diminu\u00e9e </span><span class=\"S63E S2D2 S2DE S2\" id=\"t34_173\">des co\u00fbts de vente. </span><span class=\"S6350 S2D2 S2DE S2\" id=\"t35_173\">La juste valeur diminu\u00e9e des co\u00fbts de vente correspond au prix de </span><span class=\"S6351 S2D2 S2DE S2\" id=\"t36_173\">vente qui pourrait \u00eatre obtenu lors d\u2019une transaction r\u00e9alis\u00e9e dans </span><span class=\"S6352 S2D2 S2DE S2\" id=\"t37_173\">des conditions de march\u00e9 normales entre des parties bien </span><span class=\"S6353 S2D2 S2DE S2\" id=\"t38_173\">inform\u00e9es et consentantes, minor\u00e9 des frais de vente et des co\u00fbts </span><span class=\"S6354 S2D2 S2DE S2\" id=\"t39_173\">de sortie de l\u2019activit\u00e9. Le prix de cession de l\u2019actif est d\u00e9termin\u00e9 par </span><span class=\"S6355 S2D2 S2DE S2\" id=\"t3a_173\">r\u00e9f\u00e9rence \u00e0 des transactions similaires r\u00e9centes ou des \u00e9valuations </span><span class=\"S6356 S2D2 S2DE S2\" id=\"t3b_173\">r\u00e9alis\u00e9es par des experts ind\u00e9pendants dans une perspective de </span><span class=\"S2A76 S2D2 S2DE S2\" id=\"t3c_173\">cession. </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span><span class=\"S6364 S2D2 S2DE S2\" id=\"t3s_173\">Une perte de valeur est comptabilis\u00e9e au compte de r\u00e9sultat si la </span><span class=\"S6365 S2D2 S2DE S2\" id=\"t3t_173\">valeur </span><span class=\"S6366 S2D2 S2DE S2\" id=\"t3u_173\">comptable </span><span class=\"S6367 S2D2 S2DE S2\" id=\"t3v_173\">de </span><span class=\"S6368 S2D2 S2DE S2\" id=\"t3w_173\">l\u2019UGT </span><span class=\"S6369 S2D2 S2DE S2\" id=\"t3x_173\">portant </span><span class=\"S636A S2D2 S2DE S2\" id=\"t3y_173\">l\u2019\u00e9cart </span><span class=\"S636B S2D2 S2DE S2\" id=\"t3z_173\">d\u2019acquisition </span><span class=\"S636C S2D2 S2DE S2\" id=\"t40_173\">est </span><span class=\"S636D S2D2 S2DE S2\" id=\"t41_173\">sup\u00e9rieure \u00e0 sa valeur recouvrable. La charge de d\u00e9pr\u00e9ciation est </span><span class=\"S636E S2D2 S2DE S2\" id=\"t42_173\">alors enregistr\u00e9e dans le poste \u00ab </span><span class=\"S636F S2D2 S2DE S2\" id=\"t43_173\">Autres charges et produits </span><span class=\"S4728 S2D2 S2DE S2\" id=\"t44_173\">op\u00e9rationnels </span><span class=\"S6370 S2D2 S2DE S2\" id=\"t45_173\">\u00bb. Les \u00e9ventuelles pertes de valeur affect\u00e9es \u00e0 un </span><span class=\"S6371 S2D2 S2DE S2\" id=\"t46_173\">\u00e9cart d\u2019acquisition ne sont pas r\u00e9versibles. </span><span class=\"S2896 S2D2 S2DE S2\" id=\"tv_174\">Les immobilisations incorporelles comprennent </span><span class=\"S6383 S2D2 S2DE S2\" id=\"tw_174\">: </span><span class=\"S6384 S2D2 S2DE S2\" id=\"tx_174\">les marques qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6385 S2DB S2DE S2\" id=\"ty_174\">E </span><span class=\"S6386 S2D2 S2DE S2\" id=\"tz_174\">de vie ind\u00e9finie, le Groupe ayant jug\u00e9 qu\u2019il n\u2019existait pas de limite </span><span class=\"S6387 S2D2 S2DE S2\" id=\"t10_174\">pr\u00e9visible \u00e0 la p\u00e9riode au cours de laquelle il s\u2019attend \u00e0 pouvoir </span><span class=\"S6388 S2D2 S2DE S2\" id=\"t11_174\">les utiliser. </span><span class=\"S6389 S2D2 S2DE S2\" id=\"t12_174\">Elles sont inscrites au bilan sur la base d\u2019une valorisation r\u00e9alis\u00e9e </span><span class=\"S638A S2D2 S2DE S2\" id=\"t13_174\">\u00e0 leur date d\u2019acquisition par des experts ind\u00e9pendants selon une </span><span class=\"S638B S2D2 S2DE S2\" id=\"t14_174\">approche multicrit\u00e8re tenant compte de leur notori\u00e9t\u00e9 et de leur </span><span class=\"S638C S2D2 S2DE S2\" id=\"t15_174\">contribution future aux r\u00e9sultats. </span><span class=\"S638D S2D2 S2DE S2\" id=\"t16_174\">Les marques ne sont donc pas amorties, mais leur valorisation </span><span class=\"S638E S2D2 S2DE S2\" id=\"t17_174\">fait l\u2019objet d\u2019un test d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur </span><span class=\"S638F S2D2 S2DE S2\" id=\"t18_174\">et au minimum une fois par an. Une perte de valeur est constat\u00e9e </span><span class=\"S6390 S2D2 S2DE S2\" id=\"t19_174\">si l\u2019application des tests de d\u00e9pr\u00e9ciation conduit \u00e0 une \u00e9valuation </span><span class=\"S6391 S2D2 S2DE S2\" id=\"t1a_174\">inf\u00e9rieure \u00e0 leur valeur nette comptable. </span><span class=\"S6392 S2D2 S2DE S2\" id=\"t1b_174\">Le Groupe d\u00e9termine la valeur d\u2019utilit\u00e9 de chacune de ses </span><span class=\"S6393 S2D2 S2DE S2\" id=\"t1c_174\">marques en proc\u00e9dant \u00e0 la mise \u00e0 jour de leur valorisation, soit </span><span class=\"S6394 S2D2 S2DE S2\" id=\"t1d_174\">selon la m\u00e9thode utilis\u00e9e pour les tests de d\u00e9pr\u00e9ciation des </span><span class=\"S6395 S2D2 S2DE S2\" id=\"t1e_174\">\u00e9carts d\u2019acquisition (\u00e0 savoir une actualisation des flux futurs de </span><span class=\"S6396 S2D2 S2DE S2\" id=\"t1f_174\">tr\u00e9sorerie g\u00e9n\u00e9r\u00e9s par l\u2019activit\u00e9 couverte par la marque), soit </span><span class=\"S6397 S2D2 S2DE S2\" id=\"t1g_174\">selon la m\u00e9thode des redevances (projection \u00e0 l\u2019infini des </span><span class=\"S6398 S2D2 S2DE S2\" id=\"t1h_174\">redevances d\u2019une marque). En cas de d\u00e9pr\u00e9ciation, celle-ci est </span><span class=\"S6399 S2D2 S2DE S2\" id=\"t1i_174\">enregistr\u00e9e dans la rubrique \u00ab </span><span class=\"S639A S2D2 S2DE S2\" id=\"t1j_174\">Autres charges op\u00e9rationnelles </span><span class=\"S639B S2D2 S2DE S2\" id=\"t1k_174\">\u00bb </span><span class=\"S639C S2D2 S2DE S2\" id=\"t1l_174\">du compte de r\u00e9sultat. Cette provision peut \u00eatre reprise </span><span class=\"S639D S2D2 S2DE S2\" id=\"t1m_174\">ult\u00e9rieurement si la valeur recouvrable redevient plus \u00e9lev\u00e9e que </span><span class=\"S639E S2D2 S2DE S2\" id=\"t1n_174\">la valeur nette comptable </span><span class=\"S639F S2D2 S2DE S2\" id=\"t1o_174\">; </span><span class=\"S63A0 S2D2 S2DE S2\" id=\"t1p_174\">les autres immobilisations incorporelles que le Groupe a </span><span class=\"S63A1 S2DB S2DE S2\" id=\"t1q_174\">E </span><span class=\"S63A2 S2D2 S2DE S2\" id=\"t1r_174\">qualifi\u00e9es d\u2019immobilisations \u00e0 dur\u00e9e de vie d\u00e9finie. Elles </span><span class=\"S63A3 S2D2 S2DE S2\" id=\"t1s_174\">concernent essentiellement les concessions et brevets qui </span><span class=\"S63A4 S2D2 S2DE S2\" id=\"t1t_174\">correspondent principalement aux licences d\u2019exploitation des </span><span class=\"S63A5 S2D2 S2DE S2\" id=\"t1u_174\">logiciels, ainsi que les d\u00e9penses li\u00e9es \u00e0 des programmes </span><span class=\"S63A6 S2D2 S2DE S2\" id=\"t1v_174\">informatiques. Ces immobilisations sont amorties selon le mode </span><span class=\"S63A7 S2D2 S2DE S2\" id=\"t1w_174\">lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63A8 S2D2 S2DE S2\" id=\"t1x_174\">comprise en g\u00e9n\u00e9ral entre 3 et </span><span class=\"S63A9 S2D2 S2DE S2\" id=\"t1y_174\">8 </span><span class=\"S63AA S2D2 S2DE S2\" id=\"t1z_174\">ans. En cas d\u2019indices de perte de </span><span class=\"S63AB S2D2 S2DE S2\" id=\"t20_174\">valeur, un test de valorisation est syst\u00e9matiquement r\u00e9alis\u00e9. </span><span class=\"S63F4 S2D2 S2DE S2\" id=\"t4a_174\">Les actifs immobilis\u00e9s corporels font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation </span><span class=\"S63F5 S2D2 S2DE S2\" id=\"t4b_174\">lorsque, du fait d\u2019\u00e9v\u00e8nements ou de circonstances intervenus au </span><span class=\"S20DF S2D2 S2DE S2\" id=\"t4c_174\">cours de l\u2019exercice, leur valeur \u00e9conomique appara\u00eet inf\u00e9rieure \u00e0 leur </span><span class=\"S63F6 S2D2 S2DE S2\" id=\"t4d_174\">valeur nette comptable. </span><span class=\"S63F7 S2D2 S2DE S2\" id=\"t4e_174\">En cas de d\u00e9pr\u00e9ciation, celle-ci est enregistr\u00e9e dans la rubrique </span><span class=\"S63F8 S2D2 S2DE S2\" id=\"t4f_174\">\u00ab </span><span class=\"S63F9 S2D2 S2DE S2\" id=\"t4g_174\">Autres charges et produits op\u00e9rationnels </span><span class=\"S63FA S2D2 S2DE S2\" id=\"t4h_174\">\u00bb du compte de r\u00e9sultat </span><span class=\"S63FB S2D2 S2DE S2\" id=\"t4i_174\">et cette d\u00e9pr\u00e9ciation peut \u00eatre reprise ult\u00e9rieurement si la valeur </span><span class=\"S63FC S2D2 S2DE S2\" id=\"t4j_174\">\u00e9conomique redevient plus \u00e9lev\u00e9e que la valeur nette comptable. </span><span class=\"S64C6 S2D2 S2DE S2\" id=\"tp_176\">Les stocks et travaux en cours sont \u00e9valu\u00e9s au plus faible du co\u00fbt </span><span class=\"S64C7 S2D2 S2DE S2\" id=\"tq_176\">d\u2019achat ou de production et de leur valeur nette probable de </span><span class=\"S64C8 S2D2 S2DE S2\" id=\"tr_176\">r\u00e9alisation. Si la valeur de r\u00e9alisation du stock (prix net des frais de </span><span class=\"S64C9 S2D2 S2DE S2\" id=\"ts_176\">commercialisation) est inf\u00e9rieure \u00e0 la valeur comptable du stock, </span><span class=\"S47DC S2D2 S2DE S2\" id=\"tt_176\">une provision pour d\u00e9pr\u00e9ciation est enregistr\u00e9e \u00e0 due concurrence. </span><span class=\"SA3D S2D3 S2DE S2\" id=\"t7_192\">Les </span><span class=\"S7003 S2D3 S2DE S2\" id=\"t8_192\">immobilisations </span><span class=\"S7004 S2D3 S2DE S2\" id=\"t9_192\">incorporelles </span><span class=\"S7005 S2D2 S2DE S2\" id=\"ta_192\">au </span><span class=\"S7006 S2D2 S2DE S2\" id=\"tb_192\">30 </span><span class=\"S7007 S2D2 S2DE S2\" id=\"tc_192\">septembre </span><span class=\"S7008 S2D2 S2DE S2\" id=\"td_192\">2023 </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"te_192\">correspondent </span><span class=\"S7009 S2D2 S2DE S2\" id=\"tf_192\">: </span><span class=\"S3BBA S2D3 S2DE S2\" id=\"tg_192\">au poste \u00ab </span><span class=\"S700A S2D3 S2DE S2\" id=\"th_192\">Marques </span><span class=\"S700B S2D3 S2DE S2\" id=\"ti_192\">\u00bb </span><span class=\"S700C S2D3 S2DE S2\" id=\"tj_192\">incluant pour </span><span class=\"S700D S2D3 S2DE S2\" id=\"tk_192\">: </span><span class=\"S293A S2DB S2DE S2\" id=\"tl_192\">E </span><span class=\"S700E S2D2 S2DE S2\" id=\"tm_192\">85 </span><span class=\"S700F S2D2 S2DE S2\" id=\"tn_192\">870 </span><span class=\"S7010 S2D2 S2DE S2\" id=\"to_192\">milliers d\u2019euros la marque Center Parcs, </span><span class=\"S7011 S722 S2DE S2\" id=\"tp_192\">\u2013 </span><span class=\"S7012 S2D2 S2DE S2\" id=\"tq_192\">7 </span><span class=\"S7013 S2D2 S2DE S2\" id=\"tr_192\">472 </span><span class=\"S7014 S2D2 S2DE S2\" id=\"ts_192\">milliers d\u2019euros la marque Pierre </span><span class=\"S7015 S2D2 S2DE S2\" id=\"tt_192\">&amp; </span><span class=\"S7016 S2D2 S2DE S2\" id=\"tu_192\">Vacances, </span><span class=\"S7017 S722 S2DE S2\" id=\"tv_192\">\u2013 </span><span class=\"S7018 S2D2 S2DE S2\" id=\"tw_192\">3 </span><span class=\"S7019 S2D2 S2DE S2\" id=\"tx_192\">236 </span><span class=\"S701A S2D2 S2DE S2\" id=\"ty_192\">milliers d\u2019euros la marque </span><span class=\"S701B S2D2 S2DE S2\" id=\"tz_192\">maeva, </span><span class=\"S701C S722 S2DE S2\" id=\"t10_192\">\u2013 </span><span class=\"S701D S2D2 S2DE S2\" id=\"t11_192\">114 </span><span class=\"S701E S2D2 S2DE S2\" id=\"t12_192\">milliers d\u2019euros la marque Multivacances, et </span><span class=\"S701F S722 S2DE S2\" id=\"t13_192\">\u2013 </span><span class=\"S7020 S2D2 S2DE S2\" id=\"t14_192\">30 </span><span class=\"S7021 S2D2 S2DE S2\" id=\"t15_192\">milliers d\u2019euros la marque Ecolidays. </span><span class=\"S7022 S722 S2DE S2\" id=\"t16_192\">\u2013 </span><span class=\"S7023 S2D2 S2DE S2\" id=\"t17_192\">Conform\u00e9ment \u00e0 la m\u00e9thode d\u00e9crite dans les principes comptables </span><span class=\"S2FD9 S2D2 S2DE S2\" id=\"t18_192\">relatifs </span><span class=\"S7024 S2D2 S2DE S2\" id=\"t19_192\">aux </span><span class=\"S7025 S2D2 S2DE S2\" id=\"t1a_192\">immobilisations </span><span class=\"S7026 S2D2 S2DE S2\" id=\"t1b_192\">incorporelles </span><span class=\"S7027 S2D2 S2DE S2\" id=\"t1c_192\">(note </span><span class=\"S7028 S2D2 S2DE S2\" id=\"t1d_192\">1.12 </span><span class=\"S7029 S2D2 S2DE S2\" id=\"t1e_192\">\u00ab </span><span class=\"S702A S2D2 S2DE S2\" id=\"t1f_192\">Immobilisations incorporelles </span><span class=\"S702B S2D2 S2DE S2\" id=\"t1g_192\">\u00bb), des tests de d\u00e9pr\u00e9ciation ont \u00e9t\u00e9 </span><span class=\"S702C S2D2 S2DE S2\" id=\"t1h_192\">r\u00e9alis\u00e9s au 30 </span><span class=\"S702D S2D2 S2DE S2\" id=\"t1i_192\">septembre 2023 pour les actifs incorporels port\u00e9e au </span><span class=\"S2896 S2D2 S2DE S2\" id=\"t1j_192\">bilan. </span><span class=\"S702E S2D2 S2DE S2\" id=\"t1k_192\">Au cours de l\u2019exercice 2022/2023, comme au cours de l\u2019exercice </span><span class=\"S702F S2D2 S2DE S2\" id=\"t1l_192\">2021/2022, ces tests de d\u00e9pr\u00e9ciation n\u2019ont conduit \u00e0 aucune </span><span class=\"S1E15 S2D2 S2DE S2\" id=\"t1m_192\">d\u00e9pr\u00e9ciation. </span><span class=\"S7030 S2D3 S2DE S2\" id=\"t1n_192\">au poste \u00ab </span><span class=\"S7031 S2D3 S2DE S2\" id=\"t1o_192\">Autres immobilisations incorporelles </span><span class=\"S7032 S2D3 S2DE S2\" id=\"t1p_192\">\u00bb </span><span class=\"S7033 S2D2 S2DE S2\" id=\"t1q_192\">pour </span><span class=\"S504 S2DB S2DE S2\" id=\"t1r_192\">E </span><span class=\"S505 S2D2 S2DE S2\" id=\"t1s_192\">33 </span><span class=\"S7034 S2D2 S2DE S2\" id=\"t1t_192\">485 </span><span class=\"S7035 S2D2 S2DE S2\" id=\"t1u_192\">milliers d\u2019euros. La variation de ce poste sur l\u2019exercice </span><span class=\"S7036 S2D2 S2DE S2\" id=\"t1v_192\">provient essentiellement </span><span class=\"S7037 S2D2 S2DE S2\" id=\"t1w_192\">: </span><span class=\"S7038 S2D2 S2DE S2\" id=\"t1x_192\">de 15 </span><span class=\"S7039 S2D2 S2DE S2\" id=\"t1y_192\">480 </span><span class=\"S703A S2D2 S2DE S2\" id=\"t1z_192\">milliers d\u2019euros d\u2019investissement, incluant des </span><span class=\"S703B S722 S2DE S2\" id=\"t20_192\">\u2013 </span><span class=\"S486A S2D2 S2DE S2\" id=\"t21_192\">am\u00e9liorations techniques et fonctionnelles apport\u00e9es </span><span class=\"S703C S2D2 S2DE S2\" id=\"t22_192\">: </span><span class=\"S703D S2D2 S2DE S2\" id=\"t23_192\">aux sites Internet du Groupe pour 1 </span><span class=\"S703E S2D2 S2DE S2\" id=\"t24_192\">914 </span><span class=\"S703F S2D2 S2DE S2\" id=\"t25_192\">milliers d\u2019euros, </span><span class=\"S7040 S5118 S2DE S2\" id=\"t26_192\">\u2013 </span><span class=\"S7041 S2D2 S2DE S2\" id=\"t27_192\">\u00e0 du mat\u00e9riel informatique pour 2 </span><span class=\"S7042 S2D2 S2DE S2\" id=\"t28_192\">991 </span><span class=\"S7043 S2D2 S2DE S2\" id=\"t29_192\">milliers d\u2019euros, </span><span class=\"S7044 S5118 S2DE S2\" id=\"t2a_192\">\u2013 </span><span class=\"S7045 S2D2 S2DE S2\" id=\"t2b_192\">\u00e0 des solutions informatiques d\u00e9velopp\u00e9es par le Groupe </span><span class=\"S7046 S5118 S2DE S2\" id=\"t2c_192\">\u2013 </span><span class=\"S7047 S2D2 S2DE S2\" id=\"t2d_192\">pour 2 </span><span class=\"S7048 S2D2 S2DE S2\" id=\"t2e_192\">917 </span><span class=\"S7049 S2D2 S2DE S2\" id=\"t2f_192\">milliers d\u2019euros, </span><span class=\"S704A S2D2 S2DE S2\" id=\"t2g_192\">\u00e0 des solutions de vente pour 2 </span><span class=\"S704B S2D2 S2DE S2\" id=\"t2h_192\">984 </span><span class=\"S704C S2D2 S2DE S2\" id=\"t2i_192\">milliers d\u2019euros, </span><span class=\"S704D S5118 S2DE S2\" id=\"t2j_192\">\u2013 </span><span class=\"S704E S2D2 S2DE S2\" id=\"t2k_192\">\u00e0 des projets finance et RH pour 1 </span><span class=\"S704F S2D2 S2DE S2\" id=\"t2l_192\">799 </span><span class=\"S7050 S2D2 S2DE S2\" id=\"t2m_192\">milliers d\u2019euros, </span><span class=\"S7051 S5118 S2DE S2\" id=\"t2n_192\">\u2013 </span><span class=\"S7052 S2D2 S2DE S2\" id=\"t2o_192\">\u00e0 des projets digitaux pour 1 </span><span class=\"S7053 S2D2 S2DE S2\" id=\"t2p_192\">857 </span><span class=\"S7054 S2D2 S2DE S2\" id=\"t2q_192\">milliers d\u2019euros, </span><span class=\"S7055 S5118 S2DE S2\" id=\"t2r_192\">\u2013 </span><span class=\"S7056 S2D2 S2DE S2\" id=\"t2s_192\">\u00e0 </span><span class=\"S7057 S2D2 S2DE S2\" id=\"t2t_192\">divers </span><span class=\"S7058 S2D2 S2DE S2\" id=\"t2u_192\">projets </span><span class=\"S7059 S2D2 S2DE S2\" id=\"t2v_192\">informatiques </span><span class=\"S705A S2D2 S2DE S2\" id=\"t2w_192\">individuellement </span><span class=\"S705B S2D2 S2DE S2\" id=\"t2x_192\">peu </span><span class=\"S705C S5118 S2DE S2\" id=\"t2y_192\">\u2013 </span><span class=\"S705D S2D2 S2DE S2\" id=\"t2z_192\">significatifs pour 1 </span><span class=\"S705E S2D2 S2DE S2\" id=\"t30_192\">018 </span><span class=\"S705F S2D2 S2DE S2\" id=\"t31_192\">milliers d\u2019euros </span><span class=\"S7060 S2D2 S2DE S2\" id=\"t32_192\">; </span><span class=\"S7061 S2D2 S2DE S2\" id=\"t33_192\">de 8 </span><span class=\"S7062 S2D2 S2DE S2\" id=\"t34_192\">496 </span><span class=\"S7063 S2D2 S2DE S2\" id=\"t35_192\">milliers d\u2019euros de diminution du poste relative aux </span><span class=\"S7064 S722 S2DE S2\" id=\"t36_192\">\u2013 </span><span class=\"S7065 S2D2 S2DE S2\" id=\"t37_192\">d\u00e9pr\u00e9ciations. </span><span class=\"S7066 S625B S2\" id=\"t38_192\">Tests de d\u00e9pr\u00e9ciation des \u00e9carts d\u2019acquisition et des actifs incorporels </span><span class=\"S7067 S625C S2\" id=\"t39_192\">Note </span><span class=\"S7068 S625C S2\" id=\"t3a_192\">7 </span><span class=\"S7069 S625B S2\" id=\"t3b_192\">\u00e0 </span><span class=\"S706A S625B S2\" id=\"t3c_192\">dur\u00e9e de vie ind\u00e9finie </span><span class=\"S706B S2D2 S2DE S2\" id=\"t3d_192\">Les marques et les \u00e9carts d\u2019acquisition ne sont pas amortis et font </span><span class=\"S706C S2D2 S2DE S2\" id=\"t3e_192\">l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de pertes </span><span class=\"S706D S2D2 S2DE S2\" id=\"t3f_192\">de valeur et au minimum une fois par an \u00e0 la cl\u00f4ture de l\u2019exercice, </span><span class=\"S64D6 S2D2 S2DE S2\" id=\"t3g_192\">soit au 30 </span><span class=\"S706E S2D2 S2DE S2\" id=\"t3h_192\">septembre de chaque ann\u00e9e. </span><span class=\"S706F S2D2 S2DE S2\" id=\"t3i_192\">Comme indiqu\u00e9 dans les notes </span><span class=\"S7070 S2D2 S2DE S2\" id=\"t3j_192\">1.11 \u00ab </span><span class=\"S7071 S2D2 S2DE S2\" id=\"t3k_192\">Tests de d\u00e9pr\u00e9ciation des </span><span class=\"S7072 S2D2 S2DE S2\" id=\"t3l_192\">\u00e9carts d\u2019acquisition </span><span class=\"S7073 S2D2 S2DE S2\" id=\"t3m_192\">\u00bb et 1.12 \u00ab </span><span class=\"S7074 S2D2 S2DE S2\" id=\"t3n_192\">Immobilisations incorporelles </span><span class=\"S7075 S2D2 S2DE S2\" id=\"t3o_192\">\u00bb, et </span><span class=\"S7076 S2D2 S2DE S2\" id=\"t3p_192\">en l\u2019absence de juste valeur diminu\u00e9e des co\u00fbts de vente disponible </span><span class=\"S7077 S2D2 S2DE S2\" id=\"t3q_192\">\u00e0 la date de cl\u00f4ture, la valeur recouvrable des unit\u00e9s g\u00e9n\u00e9ratrices de </span><span class=\"S7078 S2D2 S2DE S2\" id=\"t3r_192\">tr\u00e9sorerie (UGT) est d\u00e9termin\u00e9e sur la base de leur valeur d\u2019utilit\u00e9. </span><span class=\"S7079 S2D2 S2DE S2\" id=\"t3s_192\">Dans le cadre des tests de d\u00e9pr\u00e9ciation, un </span><span class=\"S707A S2DC S2DE S2\" id=\"t3t_192\">Business Plan </span><span class=\"S707B S2D2 S2DE S2\" id=\"t3u_192\">Groupe, </span><span class=\"SEA8 S2D2 S2DE S2\" id=\"t3v_192\">\u00e9tabli </span><span class=\"S707C S2D2 S2DE S2\" id=\"t3w_192\">par </span><span class=\"S707D S2D2 S2DE S2\" id=\"t3x_192\">le </span><span class=\"S707E S2D2 S2DE S2\" id=\"t3y_192\">Management </span><span class=\"S707F S2D2 S2DE S2\" id=\"t3z_192\">et </span><span class=\"S7080 S2D2 S2DE S2\" id=\"t40_192\">approuv\u00e9 </span><span class=\"S7081 S2D2 S2DE S2\" id=\"t41_192\">par </span><span class=\"S7082 S2D2 S2DE S2\" id=\"t42_192\">le </span><span class=\"S7083 S2D2 S2DE S2\" id=\"t43_192\">Conseil </span><span class=\"S1FE8 S2D2 S2DE S2\" id=\"t44_192\">d\u2019Administration du 21 </span><span class=\"S7084 S2D2 S2DE S2\" id=\"t45_192\">avril 2022, a \u00e9t\u00e9 \u00e9labor\u00e9 avec le support </span><span class=\"S7085 S2D2 S2DE S2\" id=\"t46_192\">m\u00e9thodologique d\u2019un cabinet financier. Il s\u2019appuie sur le plan </span><span class=\"S7086 S2D2 S2DE S2\" id=\"t47_192\">strat\u00e9gique R\u00e9Invention pr\u00e9sent\u00e9 aux analystes financiers le 18 </span><span class=\"S7087 S2D2 S2DE S2\" id=\"t48_192\">mai </span><span class=\"S2272 S2D2 S2DE S2\" id=\"t49_192\">2021, dont il confirme les hypoth\u00e8ses structurantes, notamment </span><span class=\"S7088 S2D2 S2DE S2\" id=\"t4a_192\">: </span><span class=\"S7089 S2D2 S2DE S2\" id=\"t4b_192\">une mont\u00e9e en gamme et une modernisation des sites, se </span><span class=\"S61EE S2DB S2DE S2\" id=\"t4c_192\">E </span><span class=\"S6D9E S2D2 S2DE S2\" id=\"t4d_192\">traduisant par </span><span class=\"S708A S2D2 S2DE S2\" id=\"t4e_192\">: </span><span class=\"S708B S2D2 S2DE S2\" id=\"t4f_192\">un plan de r\u00e9novation massif de l\u2019ensemble des Domaines </span><span class=\"S6DA4 S722 S2DE S2\" id=\"t4g_192\">\u2013 </span><span class=\"S708C S2D2 S2DE S2\" id=\"t4h_192\">Center Parcs financ\u00e9s majoritairement par leurs propri\u00e9taires </span><span class=\"S708D S2D2 S2DE S2\" id=\"t4i_192\">institutionnels, </span><span class=\"S708E S2D2 S2DE S2\" id=\"t4j_192\">une poursuite de la rationalisation du parc Pierre </span><span class=\"S708F S2D2 S2DE S2\" id=\"t4k_192\">&amp; </span><span class=\"S7090 S2D2 S2DE S2\" id=\"t4l_192\">Vacances, </span><span class=\"S7091 S722 S2DE S2\" id=\"t4m_192\">\u2013 </span><span class=\"S6DAA S2D2 S2DE S2\" id=\"t4n_192\">avec une strat\u00e9gie adapt\u00e9e par cat\u00e9gorie de sites, </span><span class=\"S7092 S2D2 S2DE S2\" id=\"t4o_192\">une focalisation sur les actifs de qualit\u00e9 </span><span class=\"S7093 S2D2 S2DE S2\" id=\"t4p_192\">; </span><span class=\"S7094 S722 S2DE S2\" id=\"t4q_192\">\u2013 </span><span class=\"S15D0 S2D2 S2DE S2\" id=\"t4r_192\">une bascule vers des offres 100 </span><span class=\"S7095 S2D2 S2DE S2\" id=\"t4s_192\">% exp\u00e9rientielles </span><span class=\"S7096 S2D2 S2DE S2\" id=\"t4t_192\">; </span><span class=\"S7097 S2DB S2DE S2\" id=\"t4u_192\">E </span><span class=\"S7098 S2D2 S2DE S2\" id=\"t4v_192\">un d\u00e9veloppement ambitieux et responsable, avec l\u2019Immobilier </span><span class=\"S7099 S2DB S2DE S2\" id=\"t4w_192\">E </span><span class=\"S709A S2D2 S2DE S2\" id=\"t4x_192\">v\u00e9ritable </span><span class=\"S709B S2DC S2DE S2\" id=\"t4y_192\">Business Partner </span><span class=\"S709C S2D2 S2DE S2\" id=\"t4z_192\">au service de l\u2019offre touristique, et une </span><span class=\"S709D S2D2 S2DE S2\" id=\"t50_192\">approche s\u00e9lective des projets </span><span class=\"S709E S2D2 S2DE S2\" id=\"t51_192\">; </span><span class=\"S709F S2D2 S2DE S2\" id=\"t52_192\">des relations \u00e9quilibr\u00e9es et professionnelles avec les bailleurs. </span><span class=\"S70A0 S2DB S2DE S2\" id=\"t53_192\">E </span><span class=\"S70A1 S2D2 S2DE S2\" id=\"t54_192\">\u00c0 </span><span class=\"S70A2 S2D2 S2DE S2\" id=\"t55_192\">noter </span><span class=\"S70A3 S2D2 S2DE S2\" id=\"t56_192\">que </span><span class=\"S70A4 S2D2 S2DE S2\" id=\"t57_192\">les </span><span class=\"S70A5 S2D2 S2DE S2\" id=\"t58_192\">performances </span><span class=\"S70A6 S2D2 S2DE S2\" id=\"t59_192\">du </span><span class=\"S70A7 S2D2 S2DE S2\" id=\"t5a_192\">Groupe </span><span class=\"S70A8 S2D2 S2DE S2\" id=\"t5b_192\">depuis </span><span class=\"S70A9 S2D2 S2DE S2\" id=\"t5c_192\">la </span><span class=\"S70AA S2D2 S2DE S2\" id=\"t5d_192\">date </span><span class=\"S70AB S2D2 S2DE S2\" id=\"t5e_192\">d\u2019approbation du </span><span class=\"S70AC S2DC S2DE S2\" id=\"t5f_192\">Business Plan </span><span class=\"S70AD S2D2 S2DE S2\" id=\"t5g_192\">ainsi que les pr\u00e9visions pour les </span><span class=\"S70AE S2D2 S2DE S2\" id=\"t5h_192\">exercices \u00e0 venir ne remettent pas en cause le dit </span><span class=\"S70AF S2DC S2DE S2\" id=\"t5i_192\">Business Plan </span><span class=\"S70B0 S2D2 S2DE S2\" id=\"t5j_192\">dans la mesure o\u00f9 elles sont, pour chaque UGT, en hausse par </span><span class=\"S70B1 S2D2 S2DE S2\" id=\"t5k_192\">rapport \u00e0 ce </span><span class=\"S70B2 S2DC S2DE S2\" id=\"t5l_192\">Business Plan </span><span class=\"S70B3 S2D2 S2DE S2\" id=\"t5m_192\">et justifient de ce fait son utilisation pour </span><span class=\"S5A16 S2D2 S2DE S2\" id=\"t5n_192\">les tests de d\u00e9pr\u00e9ciation. </span><span class=\"S70B4 S2D2 S2DE S2\" id=\"t5o_192\">Les hypoth\u00e8ses prises en compte pour estimer la valeur d\u2019utilit\u00e9 </span><span class=\"S70B5 S2D2 S2DE S2\" id=\"t5p_192\">sont fond\u00e9es sur des pr\u00e9visions de </span><span class=\"S70B6 S2DC S2DE S2\" id=\"t5q_192\">cash flows </span><span class=\"S70B7 S2D2 S2DE S2\" id=\"t5r_192\">d\u2019exploitation qui </span><span class=\"S70B8 S2D2 S2DE S2\" id=\"t5s_192\">sont principalement li\u00e9es </span><span class=\"S70B9 S2D2 S2DE S2\" id=\"t5t_192\">: </span><span class=\"S70BA S2D2 S2DE S2\" id=\"t5u_192\">\u00e0 l\u2019\u00e9volution du chiffre d\u2019affaires qui varie en fonction de l\u2019offre, </span><span class=\"S1623 S2DB S2DE S2\" id=\"t5v_192\">E </span><span class=\"S70BB S2D2 S2DE S2\" id=\"t5w_192\">des taux d\u2019occupation, des prix moyens de ventes et de la </span><span class=\"S70BC S2D2 S2DE S2\" id=\"t5x_192\">strat\u00e9gie de distribution, dans un contexte de mont\u00e9e en gamme </span><span class=\"S1626 S2D2 S2DE S2\" id=\"t5y_192\">des produits touristiques </span><span class=\"S70BD S2D2 S2DE S2\" id=\"t5z_192\">; </span><span class=\"S70BE S2D2 S2DE S2\" id=\"t60_192\">\u00e0 la mise en \u0153uvre de plans d\u2019optimisation des co\u00fbts </span><span class=\"S497 S2DB S2DE S2\" id=\"t61_192\">E </span><span class=\"S70BF S2D2 S2DE S2\" id=\"t62_192\">op\u00e9rationnels et de structure </span><span class=\"S70C0 S2D2 S2DE S2\" id=\"t63_192\">; </span><span class=\"S70C1 S2D2 S2DE S2\" id=\"t64_192\">et enfin \u00e0 une politique s\u00e9lective de renouvellement des baux </span><span class=\"S70C2 S2DB S2DE S2\" id=\"t65_192\">E </span><span class=\"S373E S2D2 S2DE S2\" id=\"t66_192\">permettant notamment d\u2019optimiser les charges de loyers. </span><span class=\"S70C3 S2D2 S2DE S2\" id=\"t67_192\">Au-del\u00e0 de cette p\u00e9riode explicite de projection, les flux de </span><span class=\"S70C4 S2D2 S2DE S2\" id=\"t68_192\">tr\u00e9sorerie sont extrapol\u00e9s en appliquant un taux de croissance </span><span class=\"S70C5 S2D2 S2DE S2\" id=\"t69_192\">perp\u00e9tuelle, d\u00e9pendant des taux de croissance long terme des pays </span><span class=\"S70C6 S2D2 S2DE S2\" id=\"t6a_192\">dans lesquels les activit\u00e9s sont exerc\u00e9es. Les hypoth\u00e8ses cl\u00e9s </span><span class=\"S70C7 S2D2 S2DE S2\" id=\"t6b_192\">retenues dans la d\u00e9termination de la valeur terminale s\u2019appuient \u00e0 </span><span class=\"S70C8 S2D2 S2DE S2\" id=\"t6c_192\">la fois sur des donn\u00e9es historiques et sur des donn\u00e9es prospectives. </span><span class=\"S70C9 S2D2 S2DE S2\" id=\"t6d_192\">Ces derni\u00e8res sont \u00e9tablies par les Directions op\u00e9rationnelles </span><span class=\"S70CA S2D2 S2DE S2\" id=\"t6e_192\">concern\u00e9es, \u00e0 savoir la Direction des ventes pour la partie taux </span><span class=\"S70CB S2D2 S2DE S2\" id=\"t6f_192\">d\u2019occupation et commercialisation, </span><span class=\"S70CC S2DC S2DE S2\" id=\"t6g_192\">Pricing </span><span class=\"S70CD S2D2 S2DE S2\" id=\"t6h_192\">et </span><span class=\"S70CE S2DC S2DE S2\" id=\"t6i_192\">Revenue Management </span><span class=\"S70CF S2D2 S2DE S2\" id=\"t6j_192\">pour les prix moyens de vente et enfin la </span><span class=\"S70D0 S2DC S2DE S2\" id=\"t6k_192\">Business Line </span><span class=\"S70D1 S2D2 S2DE S2\" id=\"t6l_192\">pour la partie </span><span class=\"S837 S2D2 S2DE S2\" id=\"t6m_192\">marge op\u00e9rationnelle. </span><span class=\"S70D2 S2D2 S2DE S2\" id=\"t6n_192\">Enfin, le taux d\u2019actualisation utilis\u00e9 dans la d\u00e9termination des </span><span class=\"S70D3 S2D2 S2DE S2\" id=\"t6o_192\">valeurs d\u2019utilit\u00e9 justifiant la valeur des actifs s\u2019appuie sur le co\u00fbt </span><span class=\"S70D4 S2D2 S2DE S2\" id=\"t6p_192\">moyen pond\u00e9r\u00e9 du capital Groupe. Ce dernier est calcul\u00e9 \u00e0 partir du </span><span class=\"S70D5 S2D2 S2DE S2\" id=\"t6q_192\">taux de rendement des obligations d\u2019\u00c9tat fran\u00e7ais \u00e0 10 </span><span class=\"S70D6 S2D2 S2DE S2\" id=\"t6r_192\">ans et de </span><span class=\"S70D7 S2D2 S2DE S2\" id=\"t6s_192\">caract\u00e9ristiques sectorielles, notamment pour \u00e9valuer la prime de </span><span class=\"S2A96 S2D2 S2DE S2\" id=\"t6t_192\">risque, le co\u00fbt marginal d\u2019endettement et le niveau de levier. </span><span class=\"S70D8 S2D2 S2DE S2\" id=\"t7_193\">Les \u00e9carts d\u2019acquisition ont \u00e9t\u00e9 test\u00e9s aux bornes des groupes d\u2019UGT </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"t8_193\">correspondant </span><span class=\"S70D9 S2D2 S2DE S2\" id=\"t9_193\">aux </span><span class=\"S70DA S2D2 S2DE S2\" id=\"ta_193\">secteurs </span><span class=\"S70DB S2D2 S2DE S2\" id=\"tb_193\">op\u00e9rationnels </span><span class=\"S70DC S2D2 S2DE S2\" id=\"tc_193\">du </span><span class=\"S70DD S2D2 S2DE S2\" id=\"td_193\">Groupe </span><span class=\"SA42 S2D2 S2DE S2\" id=\"te_193\">(Pierre </span><span class=\"S70DE S2D2 S2DE S2\" id=\"tf_193\">et </span><span class=\"S70DF S2D2 S2DE S2\" id=\"tg_193\">Vacances, Center Parcs, Adagio). Les marques du Groupe </span><span class=\"S70E0 S2D2 S2DE S2\" id=\"th_193\">ont \u00e9t\u00e9 test\u00e9es individuellement, puis incluses parmi les actifs long </span><span class=\"S70E1 S2D2 S2DE S2\" id=\"ti_193\">terme qui ont fait ensuite l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation au niveau </span><span class=\"S341F S2D2 S2DE S2\" id=\"tj_193\">du groupe d\u2019UGT auquel elles \u00e9taient rattach\u00e9es. </span><span class=\"SA75 S2D2 S2DE S2\" id=\"tk_193\">Le Groupe a retenu les hypoth\u00e8ses financi\u00e8res suivantes </span><span class=\"S70E2 S2D2 S2DE S2\" id=\"tl_193\">: </span><span class=\"S70E3 S2D2 S2DE S2\" id=\"tm_193\">un taux d\u2019actualisation de 10,00 </span><span class=\"S70E4 S2D2 S2DE S2\" id=\"tn_193\">%, en baisse de - </span><span class=\"S70E5 S2D2 S2DE S2\" id=\"to_193\">0,25 </span><span class=\"S70E6 S2D2 S2DE S2\" id=\"tp_193\">point sur </span><span class=\"SA7D S2DB S2DE S2\" id=\"tq_193\">E </span><span class=\"S70E7 S2D2 S2DE S2\" id=\"tr_193\">l\u2019exercice. La baisse s\u2019expliquant par une baisse de la prime de </span><span class=\"S70E8 S2D2 S2DE S2\" id=\"ts_193\">risque attach\u00e9e au Groupe du fait de la r\u00e9ussite des Op\u00e9rations </span><span class=\"S4053 S2D2 S2DE S2\" id=\"tt_193\">de Restructuration et de Refinancement du 16 </span><span class=\"S70E9 S2D2 S2DE S2\" id=\"tu_193\">septembre 2022 </span><span class=\"S70EA S2D2 S2DE S2\" id=\"tv_193\">; </span><span class=\"S70EB S2D2 S2DE S2\" id=\"tw_193\">un taux de croissance perp\u00e9tuelle de 2,00 </span><span class=\"S70EC S2D2 S2DE S2\" id=\"tx_193\">%, en hausse de </span><span class=\"S6CE S2DB S2DE S2\" id=\"ty_193\">E </span><span class=\"S70ED S2D2 S2DE S2\" id=\"tz_193\">+ </span><span class=\"S70EE S2D2 S2DE S2\" id=\"t10_193\">0,20 </span><span class=\"S70EF S2D2 S2DE S2\" id=\"t11_193\">point sur l\u2019exercice. </span><span class=\"S70F0 S2D2 S2DE S2\" id=\"t12_193\">Le tableau ci-dessous reprend la sensibilit\u00e9 de la valeur recouvrable des actifs long terme \u00e0 la variation du taux de croissance perp\u00e9tuelle, du </span><span class=\"S70F1 S2D2 S2DE S2\" id=\"t13_193\">taux d\u2019actualisation et des indicateurs cl\u00e9s de performance des secteurs op\u00e9rationnels portant des \u00e9carts d\u2019acquisition et des actifs </span><span class=\"S306E S2D2 S2DE S2\" id=\"t14_193\">incorporels \u00e0 dur\u00e9e de vie ind\u00e9finie. </span><span class=\"S70F2 SBD3 S2\" id=\"t15_193\">Sensibilit\u00e9 de la valeur recouvrable aux diff\u00e9rentes hypoth\u00e8ses </span><span class=\"S70F3 S71F S2\" id=\"t16_193\">Incidences sur la valeur recouvrable </span><span class=\"S70F4 S71F S2\" id=\"t17_193\">Center Parcs </span><span class=\"S70F5 S71F S2\" id=\"t18_193\">Pierre </span><span class=\"S70F6 S71F S2\" id=\"t19_193\">&amp; </span><span class=\"S70F7 S71F S2\" id=\"t1a_193\">Vacances </span><span class=\"S70F8 S71F S2\" id=\"t1b_193\">(France, Espagne </span><span class=\"S70F9 S71F S2\" id=\"t1c_193\">et maeva) </span><span class=\"S70FA S71F S2\" id=\"t1d_193\">Adagio </span><span class=\"S70FB S1ABE S2\" id=\"t1e_193\">(valeur des actifs </span><span class=\"S70FC S1ABE S2\" id=\"t1f_193\">test\u00e9s </span><span class=\"S70FD S1ABE S2\" id=\"t1g_193\">: 388m\u20ac) </span><span class=\"S70FE S1ABE S2\" id=\"t1h_193\">(valeur des actifs </span><span class=\"S70FF S1ABE S2\" id=\"t1i_193\">test\u00e9s </span><span class=\"S7100 S1ABE S2\" id=\"t1j_193\">: 79 </span><span class=\"S7101 S1ABE S2\" id=\"t1k_193\">m\u20ac) </span><span class=\"S7102 S1ABE S2\" id=\"t1l_193\">(valeur des actifs </span><span class=\"S7103 S1ABE S2\" id=\"t1m_193\">test\u00e9s </span><span class=\"S7104 S1ABE S2\" id=\"t1n_193\">: 17 </span><span class=\"S7105 S1ABE S2\" id=\"t1o_193\">m\u20ac) </span><span class=\"S5D31 SBD5 S2\" id=\"t1p_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S15A9 SBD3 S2\" id=\"t1q_193\">au </span><span class=\"S7106 SBD3 S2\" id=\"t1r_193\">taux d\u2019actualisation </span><span class=\"S7107 SBD5 S2\" id=\"t1s_193\">Augmentation d\u2019</span><span class=\"S7108 SBD3 S2\" id=\"t1t_193\">un demi point </span><span class=\"S7109 SBD5 S2\" id=\"t1u_193\">du </span><span class=\"S710A SBD5 S2\" id=\"t1v_193\">taux d\u2019actualisation </span><span class=\"S710B SBD5 S2\" id=\"t1w_193\">- </span><span class=\"S710C SBD5 S2\" id=\"t1x_193\">6 </span><span class=\"S710D SBD5 S2\" id=\"t1y_193\">% </span><span class=\"S710E SBD5 S2\" id=\"t1z_193\">- </span><span class=\"S710F SBD5 S2\" id=\"t20_193\">5 </span><span class=\"S7110 SBD5 S2\" id=\"t21_193\">% </span><span class=\"S7111 SBD5 S2\" id=\"t22_193\">- </span><span class=\"S7112 SBD5 S2\" id=\"t23_193\">6 </span><span class=\"S7113 SBD5 S2\" id=\"t24_193\">% </span><span class=\"S7114 SBD5 S2\" id=\"t25_193\">Diminution d\u2019</span><span class=\"S7115 SBD3 S2\" id=\"t26_193\">un demi point </span><span class=\"S7116 SBD5 S2\" id=\"t27_193\">du </span><span class=\"S7117 SBD5 S2\" id=\"t28_193\">taux </span><span class=\"S7118 SBD5 S2\" id=\"t29_193\">d\u2019actualisation </span><span class=\"S7119 SBD5 S2\" id=\"t2a_193\">7 </span><span class=\"S711A SBD5 S2\" id=\"t2b_193\">% </span><span class=\"S711B SBD5 S2\" id=\"t2c_193\">6 </span><span class=\"S711C SBD5 S2\" id=\"t2d_193\">% </span><span class=\"S711D SBD5 S2\" id=\"t2e_193\">6 </span><span class=\"S711E SBD5 S2\" id=\"t2f_193\">% </span><span class=\"S30EC SBD5 S2\" id=\"t2g_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"SD52 SBD3 S2\" id=\"t2h_193\">au </span><span class=\"S711F SBD3 S2\" id=\"t2i_193\">taux de croissance perp\u00e9tuelle </span><span class=\"S7120 SBD5 S2\" id=\"t2j_193\">Augmentation d\u2019</span><span class=\"S7121 SBD3 S2\" id=\"t2k_193\">un demi point </span><span class=\"S7122 SBD5 S2\" id=\"t2l_193\">du </span><span class=\"S7123 SBD5 S2\" id=\"t2m_193\">taux de </span><span class=\"S7124 SBD5 S2\" id=\"t2n_193\">croissance perp\u00e9tuelle </span><span class=\"S7125 SBD5 S2\" id=\"t2o_193\">5 </span><span class=\"S7126 SBD5 S2\" id=\"t2p_193\">% </span><span class=\"S7127 SBD5 S2\" id=\"t2q_193\">4 </span><span class=\"S7128 SBD5 S2\" id=\"t2r_193\">% </span><span class=\"S7129 SBD5 S2\" id=\"t2s_193\">5 </span><span class=\"S712A SBD5 S2\" id=\"t2t_193\">% </span><span class=\"S712B SBD5 S2\" id=\"t2u_193\">Diminution d\u2019</span><span class=\"S712C SBD3 S2\" id=\"t2v_193\">un demi point </span><span class=\"S712D SBD5 S2\" id=\"t2w_193\">du </span><span class=\"S712E SBD5 S2\" id=\"t2x_193\">taux </span><span class=\"S712F SBD5 S2\" id=\"t2y_193\">de </span><span class=\"S7130 SBD5 S2\" id=\"t2z_193\">croissance perp\u00e9tuelle </span><span class=\"S7131 SBD5 S2\" id=\"t30_193\">- </span><span class=\"S7132 SBD5 S2\" id=\"t31_193\">5 </span><span class=\"S7133 SBD5 S2\" id=\"t32_193\">% </span><span class=\"S7134 SBD5 S2\" id=\"t33_193\">-4 </span><span class=\"S7135 SBD5 S2\" id=\"t34_193\">% </span><span class=\"S7136 SBD5 S2\" id=\"t35_193\">- </span><span class=\"S7137 SBD5 S2\" id=\"t36_193\">4 </span><span class=\"S7138 SBD5 S2\" id=\"t37_193\">% </span><span class=\"S85E SBD5 S2\" id=\"t38_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S7139 SBD3 S2\" id=\"t39_193\">au </span><span class=\"S713A SBD3 S2\" id=\"t3a_193\">taux d\u2019occupation </span><span class=\"S713B SBD5 S2\" id=\"t3b_193\">Augmentation d\u2019</span><span class=\"S713C SBD3 S2\" id=\"t3c_193\">un point </span><span class=\"S713D SBD5 S2\" id=\"t3d_193\">du </span><span class=\"S713E SBD5 S2\" id=\"t3e_193\">taux </span><span class=\"S713F SBD5 S2\" id=\"t3f_193\">d\u2019occupation </span><span class=\"S7140 SBD5 S2\" id=\"t3g_193\">4 </span><span class=\"S7141 SBD5 S2\" id=\"t3h_193\">% </span><span class=\"S7142 SBD5 S2\" id=\"t3i_193\">11 </span><span class=\"S7143 SBD5 S2\" id=\"t3j_193\">% </span><span class=\"S7144 SBD5 S2\" id=\"t3k_193\">- 17 </span><span class=\"S7145 SBD5 S2\" id=\"t3l_193\">% </span><span class=\"S7146 SBD5 S2\" id=\"t3m_193\">Diminution d\u2019</span><span class=\"S7147 SBD3 S2\" id=\"t3n_193\">un point </span><span class=\"S7148 SBD5 S2\" id=\"t3o_193\">du </span><span class=\"S7149 SBD5 S2\" id=\"t3p_193\">taux </span><span class=\"S714A SBD5 S2\" id=\"t3q_193\">d\u2019occupation </span><span class=\"S714B SBD5 S2\" id=\"t3r_193\">- </span><span class=\"S714C SBD5 S2\" id=\"t3s_193\">10 </span><span class=\"S714D SBD5 S2\" id=\"t3t_193\">% </span><span class=\"S714E SBD5 S2\" id=\"t3u_193\">- </span><span class=\"S714F SBD5 S2\" id=\"t3v_193\">29 </span><span class=\"S7150 SBD5 S2\" id=\"t3w_193\">% </span><span class=\"S7151 SBD5 S2\" id=\"t3x_193\">- </span><span class=\"S7152 SBD5 S2\" id=\"t3y_193\">32 </span><span class=\"S7153 SBD5 S2\" id=\"t3z_193\">% </span><span class=\"S5E4C SBD5 S2\" id=\"t40_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S7154 SBD3 S2\" id=\"t41_193\">au </span><span class=\"S7155 SBD3 S2\" id=\"t42_193\">prix moyen de vent </span><span class=\"S7156 SBD5 S2\" id=\"t43_193\">Augmentation d\u2019</span><span class=\"S7157 SBD3 S2\" id=\"t44_193\">un pour cent </span><span class=\"S7158 SBD5 S2\" id=\"t45_193\">du </span><span class=\"S7159 SBD5 S2\" id=\"t46_193\">prix </span><span class=\"S715A SBD5 S2\" id=\"t47_193\">moyen de vente </span><span class=\"S715B SBD5 S2\" id=\"t48_193\">-1 </span><span class=\"S715C SBD5 S2\" id=\"t49_193\">% </span><span class=\"S715D SBD5 S2\" id=\"t4a_193\">2 </span><span class=\"S715E SBD5 S2\" id=\"t4b_193\">% </span><span class=\"S715F SBD5 S2\" id=\"t4c_193\">- 7 </span><span class=\"S7160 SBD5 S2\" id=\"t4d_193\">% </span><span class=\"S7161 SBD5 S2\" id=\"t4e_193\">Diminution d\u2019</span><span class=\"S7162 SBD3 S2\" id=\"t4f_193\">un pour cent </span><span class=\"S7163 SBD5 S2\" id=\"t4g_193\">du </span><span class=\"S7164 SBD5 S2\" id=\"t4h_193\">prix </span><span class=\"S7165 SBD5 S2\" id=\"t4i_193\">moyen </span><span class=\"S7166 SBD5 S2\" id=\"t4j_193\">de vente </span><span class=\"S7167 SBD5 S2\" id=\"t4k_193\">- 6 </span><span class=\"S7168 SBD5 S2\" id=\"t4l_193\">% </span><span class=\"S7169 SBD5 S2\" id=\"t4m_193\">-20 </span><span class=\"S716A SBD5 S2\" id=\"t4n_193\">% </span><span class=\"S716B SBD5 S2\" id=\"t4o_193\">- </span><span class=\"S716C SBD5 S2\" id=\"t4p_193\">15 </span><span class=\"S716D SBD5 S2\" id=\"t4q_193\">% </span><span class=\"S5528 SBD5 S2\" id=\"t4r_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S6FB7 SBD3 S2\" id=\"t4s_193\">au </span><span class=\"S716E SBD3 S2\" id=\"t4t_193\">taux de marge </span><span class=\"S716F SBD5 S2\" id=\"t4u_193\">Augmentation d\u2019</span><span class=\"S7170 SBD3 S2\" id=\"t4v_193\">un point </span><span class=\"S7171 SBD5 S2\" id=\"t4w_193\">du </span><span class=\"S7172 SBD5 S2\" id=\"t4x_193\">taux </span><span class=\"S7173 SBD5 S2\" id=\"t4y_193\">de </span><span class=\"S7174 SBD5 S2\" id=\"t4z_193\">marge </span><span class=\"S7175 SBD5 S2\" id=\"t50_193\">- </span><span class=\"S7176 SBD5 S2\" id=\"t51_193\">9 </span><span class=\"S7177 SBD5 S2\" id=\"t52_193\">% </span><span class=\"S7178 SBD5 S2\" id=\"t53_193\">- </span><span class=\"S7179 SBD5 S2\" id=\"t54_193\">26 </span><span class=\"S717A SBD5 S2\" id=\"t55_193\">% </span><span class=\"S717B SBD5 S2\" id=\"t56_193\">- </span><span class=\"S717C SBD5 S2\" id=\"t57_193\">30 </span><span class=\"S717D SBD5 S2\" id=\"t58_193\">% </span><span class=\"S717E SBD5 S2\" id=\"t59_193\">Diminution d\u2019</span><span class=\"S717F SBD3 S2\" id=\"t5a_193\">un point </span><span class=\"S7180 SBD5 S2\" id=\"t5b_193\">du </span><span class=\"S7181 SBD5 S2\" id=\"t5c_193\">taux </span><span class=\"S7182 SBD5 S2\" id=\"t5d_193\">de </span><span class=\"S7183 SBD5 S2\" id=\"t5e_193\">marge </span><span class=\"S7184 SBD5 S2\" id=\"t5f_193\">3 </span><span class=\"S7185 SBD5 S2\" id=\"t5g_193\">% </span><span class=\"S7186 SBD5 S2\" id=\"t5h_193\">9 </span><span class=\"S7187 SBD5 S2\" id=\"t5i_193\">% </span><span class=\"S7188 SBD5 S2\" id=\"t5j_193\">- 18 </span><span class=\"S7189 SBD5 S2\" id=\"t5k_193\">% </span><span class=\"S2EBB SBD5 S2\" id=\"t5l_193\">La valeur des \u00e9carts d\u2019acquisition et des actifs corporels et incorporels </span><span class=\"S718A SBD5 S2\" id=\"t5m_193\">n\u2019a </span><span class=\"S718B SBD5 S2\" id=\"t5n_193\">pas \u00e0 </span><span class=\"S718C SBD5 S2\" id=\"t5o_193\">faire l\u2019objet d\u2019une d\u00e9pr\u00e9ciation tant que, sur chaque exercice </span><span class=\"SC5D SBD5 S2\" id=\"t5p_193\">du </span><span class=\"S718D S1ABE S2\" id=\"t5q_193\">business </span><span class=\"S718E S1ABE S2\" id=\"t5r_193\">plan </span><span class=\"S718F SBD5 S2\" id=\"t5s_193\">: </span><span class=\"S7190 SBD5 S2\" id=\"t5t_193\">le taux d\u2019actualisation </span><span class=\"S7191 S5048 S2\" id=\"t5u_193\">E </span><span class=\"S7192 SBD5 S2\" id=\"t5v_193\">n\u2019augmente </span><span class=\"S7193 SBD5 S2\" id=\"t5w_193\">pas de plus de </span><span class=\"S7194 SBD5 S2\" id=\"t5x_193\">4 </span><span class=\"S7195 SBD5 S2\" id=\"t5y_193\">points </span><span class=\"S7196 SBD5 S2\" id=\"t5z_193\">3 </span><span class=\"S7197 SBD5 S2\" id=\"t60_193\">points </span><span class=\"S7198 SBD5 S2\" id=\"t61_193\">7 </span><span class=\"S7199 SBD5 S2\" id=\"t62_193\">points </span><span class=\"S719A SBD5 S2\" id=\"t63_193\">le taux de croissance </span><span class=\"S719B S5048 S2\" id=\"t64_193\">E </span><span class=\"S719C SBD5 S2\" id=\"t65_193\">ne </span><span class=\"S719D SBD5 S2\" id=\"t66_193\">baisse </span><span class=\"S719E SBD5 S2\" id=\"t67_193\">pas </span><span class=\"S719F SBD5 S2\" id=\"t68_193\">de plus de </span><span class=\"S71A0 SBD5 S2\" id=\"t69_193\">5 </span><span class=\"S71A1 SBD5 S2\" id=\"t6a_193\">points </span><span class=\"S71A2 SBD5 S2\" id=\"t6b_193\">4 </span><span class=\"S71A3 SBD5 S2\" id=\"t6c_193\">points </span><span class=\"S71A4 SBD5 S2\" id=\"t6d_193\">10 </span><span class=\"S71A5 SBD5 S2\" id=\"t6e_193\">points </span><span class=\"S71A6 SBD5 S2\" id=\"t6f_193\">le taux d\u2019occupation </span><span class=\"S71A7 S5048 S2\" id=\"t6g_193\">E </span><span class=\"S71A8 SBD5 S2\" id=\"t6h_193\">ne </span><span class=\"S71A9 SBD5 S2\" id=\"t6i_193\">baisse </span><span class=\"S71AA SBD5 S2\" id=\"t6j_193\">pas </span><span class=\"S71AB SBD5 S2\" id=\"t6k_193\">de plus de </span><span class=\"S71AC SBD5 S2\" id=\"t6l_193\">4 </span><span class=\"S71AD SBD5 S2\" id=\"t6m_193\">points </span><span class=\"S71AE SBD5 S2\" id=\"t6n_193\">1,2 </span><span class=\"S71AF SBD5 S2\" id=\"t6o_193\">point </span><span class=\"S71B0 SBD5 S2\" id=\"t6p_193\">2 </span><span class=\"S71B1 SBD5 S2\" id=\"t6q_193\">points </span><span class=\"S71B2 SBD5 S2\" id=\"t6r_193\">le prix moyen de vente </span><span class=\"S71B3 S5048 S2\" id=\"t6s_193\">E </span><span class=\"S71B4 SBD5 S2\" id=\"t6t_193\">ne </span><span class=\"S71B5 SBD5 S2\" id=\"t6u_193\">baisse </span><span class=\"S71B6 SBD5 S2\" id=\"t6v_193\">pas de </span><span class=\"S71B7 SBD5 S2\" id=\"t6w_193\">plus de </span><span class=\"S71B8 SBD5 S2\" id=\"t6x_193\">8 </span><span class=\"S71B9 SBD5 S2\" id=\"t6y_193\">% </span><span class=\"S71BA SBD5 S2\" id=\"t6z_193\">1,8 </span><span class=\"S71BB SBD5 S2\" id=\"t70_193\">% </span><span class=\"S71BC SBD5 S2\" id=\"t71_193\">5 </span><span class=\"S71BD SBD5 S2\" id=\"t72_193\">% </span><span class=\"S71BE SBD5 S2\" id=\"t73_193\">le taux de marge op\u00e9rationnelle </span><span class=\"S71BF S5048 S2\" id=\"t74_193\">E </span><span class=\"S71C0 SBD5 S2\" id=\"t75_193\">ne baisse pas de plus de </span><span class=\"S71C1 SBD5 S2\" id=\"t76_193\">19 </span><span class=\"S71C2 SBD5 S2\" id=\"t77_193\">points </span><span class=\"S71C3 SBD5 S2\" id=\"t78_193\">1,3 </span><span class=\"S71C4 SBD5 S2\" id=\"t79_193\">point </span><span class=\"S71C5 SBD5 S2\" id=\"t7a_193\">2 </span><span class=\"S71C6 SBD5 S2\" id=\"t7b_193\">points </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30333": {
   "value": "<span class=\"S6333 S2D8 S2\" id=\"t27_173\">1.10 \u2013 Tests de d\u00e9pr\u00e9ciation </span><span class=\"S6334 S2D8 S2\" id=\"t28_173\">des </span><span class=\"S6335 S2D8 S2\" id=\"t29_173\">\u00e9carts </span><span class=\"S6336 S2D8 S2\" id=\"t2a_173\">d\u2019acquisition </span><span class=\"S6337 S2D2 S2DE S2\" id=\"t2b_173\">En application des normes IFRS, les \u00e9carts d\u2019acquisition ne sont pas </span><span class=\"S6338 S2D2 S2DE S2\" id=\"t2c_173\">amortissables, mais font l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s </span><span class=\"S6339 S2D2 S2DE S2\" id=\"t2d_173\">l\u2019apparition d\u2019indices de pertes de valeur, et au minimum une fois </span><span class=\"S633A S2D2 S2DE S2\" id=\"t2e_173\">par an \u00e0 la fin de l\u2019exercice, soit au 30 </span><span class=\"S633B S2D2 S2DE S2\" id=\"t2f_173\">septembre. </span><span class=\"S633C S2D2 S2DE S2\" id=\"t2g_173\">Ce test est effectu\u00e9 afin de tenir compte d\u2019\u00e9ventuelles \u00e9volutions </span><span class=\"S633D S2D2 S2DE S2\" id=\"t2h_173\">ayant pu diminuer la rentabilit\u00e9 et la valeur de ces actifs. De tels </span><span class=\"S633E S2D2 S2DE S2\" id=\"t2i_173\">\u00e9v\u00e9nements ou circonstances comprennent des changements </span><span class=\"S633F S2D2 S2DE S2\" id=\"t2j_173\">significatifs d\u00e9favorables pr\u00e9sentant un caract\u00e8re durable, affectant </span><span class=\"S6340 S2D2 S2DE S2\" id=\"t2k_173\">l\u2019environnement \u00e9conomique ou les hypoth\u00e8ses et objectifs retenus </span><span class=\"S133C S2D2 S2DE S2\" id=\"t2l_173\">\u00e0 la date de l\u2019acquisition. </span><span class=\"S6341 S2D2 S2DE S2\" id=\"t2m_173\">Les \u00e9carts d\u2019acquisition issus d\u2019un regroupement d\u2019entreprises sont </span><span class=\"S6342 S2D2 S2DE S2\" id=\"t2n_173\">affect\u00e9s aux UGT ou groupes d\u2019UGT susceptibles de b\u00e9n\u00e9ficier des </span><span class=\"S6343 S2D2 S2DE S2\" id=\"t2o_173\">synergies du regroupement d\u2019entreprises. Les UGT contenant un </span><span class=\"S6344 S2D2 S2DE S2\" id=\"t2p_173\">\u00e9cart d\u2019acquisition et/ou des immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6345 S2D2 S2DE S2\" id=\"t2q_173\">d\u2019utilit\u00e9 ind\u00e9termin\u00e9e, telles que certaines marques, font l\u2019objet </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t2r_173\">d\u2019un test de d\u00e9pr\u00e9ciation annuel syst\u00e9matique. </span><span class=\"S6346 S2D2 S2DE S2\" id=\"t2s_173\">Ce test est r\u00e9alis\u00e9 au niveau des secteurs op\u00e9rationnels utilis\u00e9s par </span><span class=\"S1823 S2D2 S2DE S2\" id=\"t2t_173\">le Groupe pour analyser ses r\u00e9sultats dans son reporting interne. </span><span class=\"S6347 S2D2 S2DE S2\" id=\"t2u_173\">Ce test de perte de valeur consiste \u00e0 comparer la valeur recouvrable </span><span class=\"S6348 S2D2 S2DE S2\" id=\"t2v_173\">des unit\u00e9s g\u00e9n\u00e9ratrices de tr\u00e9sorerie (UGT), ou du groupe d\u2019UGT, \u00e0 la </span><span class=\"S6349 S2D2 S2DE S2\" id=\"t2w_173\">valeur nette comptable des actifs correspondants y incluant les </span><span class=\"S634A S2D2 S2DE S2\" id=\"t2x_173\">\u00e9carts d\u2019acquisition le cas \u00e9ch\u00e9ant. Par ces tests de d\u00e9pr\u00e9ciation, le </span><span class=\"S634B S2D2 S2DE S2\" id=\"t2y_173\">Groupe s\u2019assure que la valeur recouvrable des \u00e9carts d\u2019acquisition </span><span class=\"S634C S2D2 S2DE S2\" id=\"t2z_173\">n\u2019est pas inf\u00e9rieure \u00e0 leur valeur nette comptable. La valeur </span><span class=\"S634D S2D2 S2DE S2\" id=\"t30_173\">recouvrable correspond \u00e0 la valeur la plus \u00e9lev\u00e9e entre la juste </span><span class=\"SF27 S2D2 S2DE S2\" id=\"t31_173\">valeur diminu\u00e9e des co\u00fbts de vente et la valeur d\u2019utilit\u00e9. </span><span class=\"S634E S2D2 S2DE S2\" id=\"t32_173\">Dans le cas d\u2019actif devant faire l\u2019objet d\u2019une cession, la valeur </span><span class=\"S634F S2D2 S2DE S2\" id=\"t33_173\">recouvrable est d\u00e9termin\u00e9e par r\u00e9f\u00e9rence \u00e0 la juste valeur diminu\u00e9e </span><span class=\"S63E S2D2 S2DE S2\" id=\"t34_173\">des co\u00fbts de vente. </span><span class=\"S6350 S2D2 S2DE S2\" id=\"t35_173\">La juste valeur diminu\u00e9e des co\u00fbts de vente correspond au prix de </span><span class=\"S6351 S2D2 S2DE S2\" id=\"t36_173\">vente qui pourrait \u00eatre obtenu lors d\u2019une transaction r\u00e9alis\u00e9e dans </span><span class=\"S6352 S2D2 S2DE S2\" id=\"t37_173\">des conditions de march\u00e9 normales entre des parties bien </span><span class=\"S6353 S2D2 S2DE S2\" id=\"t38_173\">inform\u00e9es et consentantes, minor\u00e9 des frais de vente et des co\u00fbts </span><span class=\"S6354 S2D2 S2DE S2\" id=\"t39_173\">de sortie de l\u2019activit\u00e9. Le prix de cession de l\u2019actif est d\u00e9termin\u00e9 par </span><span class=\"S6355 S2D2 S2DE S2\" id=\"t3a_173\">r\u00e9f\u00e9rence \u00e0 des transactions similaires r\u00e9centes ou des \u00e9valuations </span><span class=\"S6356 S2D2 S2DE S2\" id=\"t3b_173\">r\u00e9alis\u00e9es par des experts ind\u00e9pendants dans une perspective de </span><span class=\"S2A76 S2D2 S2DE S2\" id=\"t3c_173\">cession. </span><span class=\"S6357 S2D2 S2DE S2\" id=\"t3d_173\">La valeur d\u2019utilit\u00e9 correspond aux flux de tr\u00e9sorerie nets futurs </span><span class=\"S6358 S2D2 S2DE S2\" id=\"t3e_173\">actualis\u00e9s qui seront g\u00e9n\u00e9r\u00e9s par l\u2019UGT ou le groupe d\u2019UGT. Les </span><span class=\"S6359 S2D2 S2DE S2\" id=\"t3f_173\">projections de flux de tr\u00e9sorerie sont issues des plans d\u2019affaires </span><span class=\"S635A S2D2 S2DE S2\" id=\"t3g_173\">\u00e9labor\u00e9s en interne par les secteurs op\u00e9rationnels sur une p\u00e9riode </span><span class=\"S2621 S2D2 S2DE S2\" id=\"t3h_173\">explicite d\u2019une dur\u00e9e g\u00e9n\u00e9ralement \u00e9gale \u00e0 5 </span><span class=\"S635B S2D2 S2DE S2\" id=\"t3i_173\">ans. Au-del\u00e0, elles sont </span><span class=\"S635C S2D2 S2DE S2\" id=\"t3j_173\">estim\u00e9es par application d\u2019un taux de croissance perp\u00e9tuelle. Le </span><span class=\"S635D S2D2 S2DE S2\" id=\"t3k_173\">taux d\u2019actualisation utilis\u00e9 est d\u00e9termin\u00e9 \u00e0 partir du co\u00fbt moyen du </span><span class=\"S635E S2D2 S2DE S2\" id=\"t3l_173\">capital refl\u00e9tant les appr\u00e9ciations actuelles du march\u00e9 de la valeur </span><span class=\"S635F S2D2 S2DE S2\" id=\"t3m_173\">temps de l\u2019argent et des risques sp\u00e9cifiques \u00e0 l\u2019actif test\u00e9. Ces taux </span><span class=\"S6360 S2D2 S2DE S2\" id=\"t3n_173\">d\u2019actualisation sont des taux apr\u00e8s imp\u00f4ts appliqu\u00e9s \u00e0 des flux de </span><span class=\"S6361 S2D2 S2DE S2\" id=\"t3o_173\">tr\u00e9sorerie apr\u00e8s imp\u00f4ts. Leur utilisation aboutit \u00e0 la d\u00e9termination </span><span class=\"S6362 S2D2 S2DE S2\" id=\"t3p_173\">de valeurs recouvrables identiques \u00e0 celles obtenues en utilisant </span><span class=\"S6363 S2D2 S2DE S2\" id=\"t3q_173\">des taux avant imp\u00f4ts appliqu\u00e9s \u00e0 des flux de tr\u00e9sorerie non </span><span class=\"S5AE5 S2D2 S2DE S2\" id=\"t3r_173\">fiscalis\u00e9s. </span><span class=\"S6364 S2D2 S2DE S2\" id=\"t3s_173\">Une perte de valeur est comptabilis\u00e9e au compte de r\u00e9sultat si la </span><span class=\"S6365 S2D2 S2DE S2\" id=\"t3t_173\">valeur </span><span class=\"S6366 S2D2 S2DE S2\" id=\"t3u_173\">comptable </span><span class=\"S6367 S2D2 S2DE S2\" id=\"t3v_173\">de </span><span class=\"S6368 S2D2 S2DE S2\" id=\"t3w_173\">l\u2019UGT </span><span class=\"S6369 S2D2 S2DE S2\" id=\"t3x_173\">portant </span><span class=\"S636A S2D2 S2DE S2\" id=\"t3y_173\">l\u2019\u00e9cart </span><span class=\"S636B S2D2 S2DE S2\" id=\"t3z_173\">d\u2019acquisition </span><span class=\"S636C S2D2 S2DE S2\" id=\"t40_173\">est </span><span class=\"S636D S2D2 S2DE S2\" id=\"t41_173\">sup\u00e9rieure \u00e0 sa valeur recouvrable. La charge de d\u00e9pr\u00e9ciation est </span><span class=\"S636E S2D2 S2DE S2\" id=\"t42_173\">alors enregistr\u00e9e dans le poste \u00ab </span><span class=\"S636F S2D2 S2DE S2\" id=\"t43_173\">Autres charges et produits </span><span class=\"S4728 S2D2 S2DE S2\" id=\"t44_173\">op\u00e9rationnels </span><span class=\"S6370 S2D2 S2DE S2\" id=\"t45_173\">\u00bb. Les \u00e9ventuelles pertes de valeur affect\u00e9es \u00e0 un </span><span class=\"S6371 S2D2 S2DE S2\" id=\"t46_173\">\u00e9cart d\u2019acquisition ne sont pas r\u00e9versibles. </span><span class=\"S2896 S2D2 S2DE S2\" id=\"tv_174\">Les immobilisations incorporelles comprennent </span><span class=\"S6383 S2D2 S2DE S2\" id=\"tw_174\">: </span><span class=\"S6384 S2D2 S2DE S2\" id=\"tx_174\">les marques qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6385 S2DB S2DE S2\" id=\"ty_174\">E </span><span class=\"S6386 S2D2 S2DE S2\" id=\"tz_174\">de vie ind\u00e9finie, le Groupe ayant jug\u00e9 qu\u2019il n\u2019existait pas de limite </span><span class=\"S6387 S2D2 S2DE S2\" id=\"t10_174\">pr\u00e9visible \u00e0 la p\u00e9riode au cours de laquelle il s\u2019attend \u00e0 pouvoir </span><span class=\"S6388 S2D2 S2DE S2\" id=\"t11_174\">les utiliser. </span><span class=\"S6389 S2D2 S2DE S2\" id=\"t12_174\">Elles sont inscrites au bilan sur la base d\u2019une valorisation r\u00e9alis\u00e9e </span><span class=\"S638A S2D2 S2DE S2\" id=\"t13_174\">\u00e0 leur date d\u2019acquisition par des experts ind\u00e9pendants selon une </span><span class=\"S638B S2D2 S2DE S2\" id=\"t14_174\">approche multicrit\u00e8re tenant compte de leur notori\u00e9t\u00e9 et de leur </span><span class=\"S638C S2D2 S2DE S2\" id=\"t15_174\">contribution future aux r\u00e9sultats. </span><span class=\"S638D S2D2 S2DE S2\" id=\"t16_174\">Les marques ne sont donc pas amorties, mais leur valorisation </span><span class=\"S638E S2D2 S2DE S2\" id=\"t17_174\">fait l\u2019objet d\u2019un test d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur </span><span class=\"S638F S2D2 S2DE S2\" id=\"t18_174\">et au minimum une fois par an. Une perte de valeur est constat\u00e9e </span><span class=\"S6390 S2D2 S2DE S2\" id=\"t19_174\">si l\u2019application des tests de d\u00e9pr\u00e9ciation conduit \u00e0 une \u00e9valuation </span><span class=\"S6391 S2D2 S2DE S2\" id=\"t1a_174\">inf\u00e9rieure \u00e0 leur valeur nette comptable. </span><span class=\"S6392 S2D2 S2DE S2\" id=\"t1b_174\">Le Groupe d\u00e9termine la valeur d\u2019utilit\u00e9 de chacune de ses </span><span class=\"S6393 S2D2 S2DE S2\" id=\"t1c_174\">marques en proc\u00e9dant \u00e0 la mise \u00e0 jour de leur valorisation, soit </span><span class=\"S6394 S2D2 S2DE S2\" id=\"t1d_174\">selon la m\u00e9thode utilis\u00e9e pour les tests de d\u00e9pr\u00e9ciation des </span><span class=\"S6395 S2D2 S2DE S2\" id=\"t1e_174\">\u00e9carts d\u2019acquisition (\u00e0 savoir une actualisation des flux futurs de </span><span class=\"S6396 S2D2 S2DE S2\" id=\"t1f_174\">tr\u00e9sorerie g\u00e9n\u00e9r\u00e9s par l\u2019activit\u00e9 couverte par la marque), soit </span><span class=\"S6397 S2D2 S2DE S2\" id=\"t1g_174\">selon la m\u00e9thode des redevances (projection \u00e0 l\u2019infini des </span><span class=\"S6398 S2D2 S2DE S2\" id=\"t1h_174\">redevances d\u2019une marque). En cas de d\u00e9pr\u00e9ciation, celle-ci est </span><span class=\"S6399 S2D2 S2DE S2\" id=\"t1i_174\">enregistr\u00e9e dans la rubrique \u00ab </span><span class=\"S639A S2D2 S2DE S2\" id=\"t1j_174\">Autres charges op\u00e9rationnelles </span><span class=\"S639B S2D2 S2DE S2\" id=\"t1k_174\">\u00bb </span><span class=\"S639C S2D2 S2DE S2\" id=\"t1l_174\">du compte de r\u00e9sultat. Cette provision peut \u00eatre reprise </span><span class=\"S639D S2D2 S2DE S2\" id=\"t1m_174\">ult\u00e9rieurement si la valeur recouvrable redevient plus \u00e9lev\u00e9e que </span><span class=\"S639E S2D2 S2DE S2\" id=\"t1n_174\">la valeur nette comptable </span><span class=\"S639F S2D2 S2DE S2\" id=\"t1o_174\">; </span><span class=\"S63A0 S2D2 S2DE S2\" id=\"t1p_174\">les autres immobilisations incorporelles que le Groupe a </span><span class=\"S63A1 S2DB S2DE S2\" id=\"t1q_174\">E </span><span class=\"S63A2 S2D2 S2DE S2\" id=\"t1r_174\">qualifi\u00e9es d\u2019immobilisations \u00e0 dur\u00e9e de vie d\u00e9finie. Elles </span><span class=\"S63A3 S2D2 S2DE S2\" id=\"t1s_174\">concernent essentiellement les concessions et brevets qui </span><span class=\"S63A4 S2D2 S2DE S2\" id=\"t1t_174\">correspondent principalement aux licences d\u2019exploitation des </span><span class=\"S63A5 S2D2 S2DE S2\" id=\"t1u_174\">logiciels, ainsi que les d\u00e9penses li\u00e9es \u00e0 des programmes </span><span class=\"S63A6 S2D2 S2DE S2\" id=\"t1v_174\">informatiques. Ces immobilisations sont amorties selon le mode </span><span class=\"S63A7 S2D2 S2DE S2\" id=\"t1w_174\">lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63A8 S2D2 S2DE S2\" id=\"t1x_174\">comprise en g\u00e9n\u00e9ral entre 3 et </span><span class=\"S63A9 S2D2 S2DE S2\" id=\"t1y_174\">8 </span><span class=\"S63AA S2D2 S2DE S2\" id=\"t1z_174\">ans. En cas d\u2019indices de perte de </span><span class=\"S63AB S2D2 S2DE S2\" id=\"t20_174\">valeur, un test de valorisation est syst\u00e9matiquement r\u00e9alis\u00e9. </span><span class=\"S63F4 S2D2 S2DE S2\" id=\"t4a_174\">Les actifs immobilis\u00e9s corporels font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation </span><span class=\"S63F5 S2D2 S2DE S2\" id=\"t4b_174\">lorsque, du fait d\u2019\u00e9v\u00e8nements ou de circonstances intervenus au </span><span class=\"S20DF S2D2 S2DE S2\" id=\"t4c_174\">cours de l\u2019exercice, leur valeur \u00e9conomique appara\u00eet inf\u00e9rieure \u00e0 leur </span><span class=\"S63F6 S2D2 S2DE S2\" id=\"t4d_174\">valeur nette comptable. </span><span class=\"S63F7 S2D2 S2DE S2\" id=\"t4e_174\">En cas de d\u00e9pr\u00e9ciation, celle-ci est enregistr\u00e9e dans la rubrique </span><span class=\"S63F8 S2D2 S2DE S2\" id=\"t4f_174\">\u00ab </span><span class=\"S63F9 S2D2 S2DE S2\" id=\"t4g_174\">Autres charges et produits op\u00e9rationnels </span><span class=\"S63FA S2D2 S2DE S2\" id=\"t4h_174\">\u00bb du compte de r\u00e9sultat </span><span class=\"S63FB S2D2 S2DE S2\" id=\"t4i_174\">et cette d\u00e9pr\u00e9ciation peut \u00eatre reprise ult\u00e9rieurement si la valeur </span><span class=\"S63FC S2D2 S2DE S2\" id=\"t4j_174\">\u00e9conomique redevient plus \u00e9lev\u00e9e que la valeur nette comptable. </span><span class=\"S64C6 S2D2 S2DE S2\" id=\"tp_176\">Les stocks et travaux en cours sont \u00e9valu\u00e9s au plus faible du co\u00fbt </span><span class=\"S64C7 S2D2 S2DE S2\" id=\"tq_176\">d\u2019achat ou de production et de leur valeur nette probable de </span><span class=\"S64C8 S2D2 S2DE S2\" id=\"tr_176\">r\u00e9alisation. Si la valeur de r\u00e9alisation du stock (prix net des frais de </span><span class=\"S64C9 S2D2 S2DE S2\" id=\"ts_176\">commercialisation) est inf\u00e9rieure \u00e0 la valeur comptable du stock, </span><span class=\"S47DC S2D2 S2DE S2\" id=\"tt_176\">une provision pour d\u00e9pr\u00e9ciation est enregistr\u00e9e \u00e0 due concurrence. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30422": {
   "value": "<span class=\"S6372 S2D8 S2\" id=\"t7_174\">1.11 \u2013 Immobilisations incorporelles </span><span class=\"S6373 S2D2 S2DE S2\" id=\"t8_174\">Les immobilisations incorporelles acquises s\u00e9par\u00e9ment figurent au </span><span class=\"S21DD S2D2 S2DE S2\" id=\"t9_174\">bilan </span><span class=\"S6374 S2D2 S2DE S2\" id=\"ta_174\">\u00e0 </span><span class=\"S6375 S2D2 S2DE S2\" id=\"tb_174\">leur </span><span class=\"S6376 S2D2 S2DE S2\" id=\"tc_174\">co\u00fbt </span><span class=\"S6377 S2D2 S2DE S2\" id=\"td_174\">d\u2019acquisition </span><span class=\"S6378 S2D2 S2DE S2\" id=\"te_174\">diminu\u00e9 </span><span class=\"S6379 S2D2 S2DE S2\" id=\"tf_174\">du </span><span class=\"S637A S2D2 S2DE S2\" id=\"tg_174\">cumul </span><span class=\"S637B S2D2 S2DE S2\" id=\"th_174\">des </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ti_174\">amortissements et des \u00e9ventuelles pertes de valeur. </span><span class=\"S637C S2D2 S2DE S2\" id=\"tj_174\">Les immobilisations incorporelles acquises dans le cadre d\u2019un </span><span class=\"S637D S2D2 S2DE S2\" id=\"tk_174\">regroupement d\u2019entreprises sont enregistr\u00e9es, pour leur juste valeur </span><span class=\"S637E S2D2 S2DE S2\" id=\"tl_174\">\u00e0 la date d\u2019acquisition, s\u00e9par\u00e9ment de l\u2019\u00e9cart d\u2019acquisition si elles </span><span class=\"S637F S2D2 S2DE S2\" id=\"tm_174\">sont identifiables, c\u2019est-\u00e0-dire si elles remplissent l\u2019une des deux </span><span class=\"S1257 S2D2 S2DE S2\" id=\"tn_174\">conditions suivantes </span><span class=\"S6380 S2D2 S2DE S2\" id=\"to_174\">: </span><span class=\"S6381 S2D2 S2DE S2\" id=\"tp_174\">elles r\u00e9sultent de droits l\u00e9gaux ou contractuels </span><span class=\"S6382 S2D2 S2DE S2\" id=\"tq_174\">; ou </span><span class=\"S5D6 S2DB S2DE S2\" id=\"tr_174\">E </span><span class=\"S3B3 S2D2 S2DE S2\" id=\"ts_174\">elles sont s\u00e9parables de l\u2019entit\u00e9 acquise. </span><span class=\"S5CB1 S2DB S2DE S2\" id=\"tt_174\">E </span><span class=\"S5E84 S2D2 S2DE S2\" id=\"tu_174\">Elles correspondent essentiellement aux marques. </span><span class=\"S2896 S2D2 S2DE S2\" id=\"tv_174\">Les immobilisations incorporelles comprennent </span><span class=\"S6383 S2D2 S2DE S2\" id=\"tw_174\">: </span><span class=\"S6384 S2D2 S2DE S2\" id=\"tx_174\">les marques qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6385 S2DB S2DE S2\" id=\"ty_174\">E </span><span class=\"S6386 S2D2 S2DE S2\" id=\"tz_174\">de vie ind\u00e9finie, le Groupe ayant jug\u00e9 qu\u2019il n\u2019existait pas de limite </span><span class=\"S6387 S2D2 S2DE S2\" id=\"t10_174\">pr\u00e9visible \u00e0 la p\u00e9riode au cours de laquelle il s\u2019attend \u00e0 pouvoir </span><span class=\"S6388 S2D2 S2DE S2\" id=\"t11_174\">les utiliser. </span><span class=\"S6389 S2D2 S2DE S2\" id=\"t12_174\">Elles sont inscrites au bilan sur la base d\u2019une valorisation r\u00e9alis\u00e9e </span><span class=\"S638A S2D2 S2DE S2\" id=\"t13_174\">\u00e0 leur date d\u2019acquisition par des experts ind\u00e9pendants selon une </span><span class=\"S638B S2D2 S2DE S2\" id=\"t14_174\">approche multicrit\u00e8re tenant compte de leur notori\u00e9t\u00e9 et de leur </span><span class=\"S638C S2D2 S2DE S2\" id=\"t15_174\">contribution future aux r\u00e9sultats. </span><span class=\"S638D S2D2 S2DE S2\" id=\"t16_174\">Les marques ne sont donc pas amorties, mais leur valorisation </span><span class=\"S638E S2D2 S2DE S2\" id=\"t17_174\">fait l\u2019objet d\u2019un test d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur </span><span class=\"S638F S2D2 S2DE S2\" id=\"t18_174\">et au minimum une fois par an. Une perte de valeur est constat\u00e9e </span><span class=\"S6390 S2D2 S2DE S2\" id=\"t19_174\">si l\u2019application des tests de d\u00e9pr\u00e9ciation conduit \u00e0 une \u00e9valuation </span><span class=\"S6391 S2D2 S2DE S2\" id=\"t1a_174\">inf\u00e9rieure \u00e0 leur valeur nette comptable. </span><span class=\"S6392 S2D2 S2DE S2\" id=\"t1b_174\">Le Groupe d\u00e9termine la valeur d\u2019utilit\u00e9 de chacune de ses </span><span class=\"S6393 S2D2 S2DE S2\" id=\"t1c_174\">marques en proc\u00e9dant \u00e0 la mise \u00e0 jour de leur valorisation, soit </span><span class=\"S6394 S2D2 S2DE S2\" id=\"t1d_174\">selon la m\u00e9thode utilis\u00e9e pour les tests de d\u00e9pr\u00e9ciation des </span><span class=\"S6395 S2D2 S2DE S2\" id=\"t1e_174\">\u00e9carts d\u2019acquisition (\u00e0 savoir une actualisation des flux futurs de </span><span class=\"S6396 S2D2 S2DE S2\" id=\"t1f_174\">tr\u00e9sorerie g\u00e9n\u00e9r\u00e9s par l\u2019activit\u00e9 couverte par la marque), soit </span><span class=\"S6397 S2D2 S2DE S2\" id=\"t1g_174\">selon la m\u00e9thode des redevances (projection \u00e0 l\u2019infini des </span><span class=\"S6398 S2D2 S2DE S2\" id=\"t1h_174\">redevances d\u2019une marque). En cas de d\u00e9pr\u00e9ciation, celle-ci est </span><span class=\"S6399 S2D2 S2DE S2\" id=\"t1i_174\">enregistr\u00e9e dans la rubrique \u00ab </span><span class=\"S639A S2D2 S2DE S2\" id=\"t1j_174\">Autres charges op\u00e9rationnelles </span><span class=\"S639B S2D2 S2DE S2\" id=\"t1k_174\">\u00bb </span><span class=\"S639C S2D2 S2DE S2\" id=\"t1l_174\">du compte de r\u00e9sultat. Cette provision peut \u00eatre reprise </span><span class=\"S639D S2D2 S2DE S2\" id=\"t1m_174\">ult\u00e9rieurement si la valeur recouvrable redevient plus \u00e9lev\u00e9e que </span><span class=\"S639E S2D2 S2DE S2\" id=\"t1n_174\">la valeur nette comptable </span><span class=\"S639F S2D2 S2DE S2\" id=\"t1o_174\">; </span><span class=\"S63A0 S2D2 S2DE S2\" id=\"t1p_174\">les autres immobilisations incorporelles que le Groupe a </span><span class=\"S63A1 S2DB S2DE S2\" id=\"t1q_174\">E </span><span class=\"S63A2 S2D2 S2DE S2\" id=\"t1r_174\">qualifi\u00e9es d\u2019immobilisations \u00e0 dur\u00e9e de vie d\u00e9finie. Elles </span><span class=\"S63A3 S2D2 S2DE S2\" id=\"t1s_174\">concernent essentiellement les concessions et brevets qui </span><span class=\"S63A4 S2D2 S2DE S2\" id=\"t1t_174\">correspondent principalement aux licences d\u2019exploitation des </span><span class=\"S63A5 S2D2 S2DE S2\" id=\"t1u_174\">logiciels, ainsi que les d\u00e9penses li\u00e9es \u00e0 des programmes </span><span class=\"S63A6 S2D2 S2DE S2\" id=\"t1v_174\">informatiques. Ces immobilisations sont amorties selon le mode </span><span class=\"S63A7 S2D2 S2DE S2\" id=\"t1w_174\">lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63A8 S2D2 S2DE S2\" id=\"t1x_174\">comprise en g\u00e9n\u00e9ral entre 3 et </span><span class=\"S63A9 S2D2 S2DE S2\" id=\"t1y_174\">8 </span><span class=\"S63AA S2D2 S2DE S2\" id=\"t1z_174\">ans. En cas d\u2019indices de perte de </span><span class=\"S63AB S2D2 S2DE S2\" id=\"t20_174\">valeur, un test de valorisation est syst\u00e9matiquement r\u00e9alis\u00e9. </span><span class=\"S6F84 S625B S2\" id=\"t1c_191\">Immobilisations incorporelles </span><span class=\"S6F85 S625C S2\" id=\"t1d_191\">Note </span><span class=\"S6F86 S625C S2\" id=\"t1e_191\">6 </span><span class=\"S6F87 SBD4 S2\" id=\"t1f_191\">(en milliers d\u2019euros) </span><span class=\"S6F88 SBD3 S2\" id=\"t1g_191\">Marques </span><span class=\"S543C SBD3 S2\" id=\"t1h_191\">Autres </span><span class=\"S6F89 SBD3 S2\" id=\"t1i_191\">immobilisations </span><span class=\"S6F8A SBD3 S2\" id=\"t1j_191\">incorporelles </span><span class=\"S584C SBD3 S2\" id=\"t1k_191\">Total </span><span class=\"S6F8B SBD3 S2\" id=\"t1l_191\">immobilisations </span><span class=\"S6F8C SBD3 S2\" id=\"t1m_191\">incorporelles </span><span class=\"S7CA SBD3 S2\" id=\"t1n_191\">Au 30 </span><span class=\"S6F8D SBD3 S2\" id=\"t1o_191\">septembre 2021 </span><span class=\"S222B SBD5 S2\" id=\"t1p_191\">Valeurs brutes </span><span class=\"S6F8E SBD5 S2\" id=\"t1q_191\">105 </span><span class=\"S2232 SBD5 S2\" id=\"t1r_191\">777 </span><span class=\"S6F8F SBD5 S2\" id=\"t1s_191\">82 </span><span class=\"S5DEF SBD5 S2\" id=\"t1t_191\">723 </span><span class=\"S5DF1 SBD5 S2\" id=\"t1u_191\">188 </span><span class=\"S5DF2 SBD5 S2\" id=\"t1v_191\">500 </span><span class=\"S6D1D SBD5 S2\" id=\"t1w_191\">Amortissements et d\u00e9pr\u00e9ciations cumul\u00e9s </span><span class=\"S6F90 SBD5 S2\" id=\"t1x_191\">- </span><span class=\"S6F91 SBD5 S2\" id=\"t1y_191\">9 </span><span class=\"S6F92 SBD5 S2\" id=\"t1z_191\">055 </span><span class=\"S6F93 SBD5 S2\" id=\"t20_191\">- </span><span class=\"S6F94 SBD5 S2\" id=\"t21_191\">56 </span><span class=\"S6F95 SBD5 S2\" id=\"t22_191\">612 </span><span class=\"S6F96 SBD5 S2\" id=\"t23_191\">- </span><span class=\"S6F97 SBD5 S2\" id=\"t24_191\">65 </span><span class=\"S6F98 SBD5 S2\" id=\"t25_191\">667 </span><span class=\"S452 SBD3 S2\" id=\"t26_191\">VALEURS NETTES </span><span class=\"S6F99 SBD3 S2\" id=\"t27_191\">96 </span><span class=\"S6F9A SBD3 S2\" id=\"t28_191\">722 </span><span class=\"S6F9B SBD3 S2\" id=\"t29_191\">26 </span><span class=\"S5DFA SBD3 S2\" id=\"t2a_191\">111 </span><span class=\"S6F9C SBD3 S2\" id=\"t2b_191\">122 </span><span class=\"S5DFD SBD3 S2\" id=\"t2c_191\">833 </span><span class=\"S868 SBD5 S2\" id=\"t2d_191\">Acquisitions </span><span class=\"S6F9D SBD5 S2\" id=\"t2e_191\">- </span><span class=\"S6F9E SBD5 S2\" id=\"t2f_191\">9 </span><span class=\"S5D61 SBD5 S2\" id=\"t2g_191\">047 </span><span class=\"S6F9F SBD5 S2\" id=\"t2h_191\">9 </span><span class=\"S5D63 SBD5 S2\" id=\"t2i_191\">047 </span><span class=\"S5177 SBD5 S2\" id=\"t2j_191\">Cessions nettes et mises au rebut nettes </span><span class=\"S6FA0 SBD5 S2\" id=\"t2k_191\">- </span><span class=\"S6FA1 SBD5 S2\" id=\"t2l_191\">- </span><span class=\"S6FA2 SBD5 S2\" id=\"t2m_191\">445 </span><span class=\"S6FA3 SBD5 S2\" id=\"t2n_191\">- </span><span class=\"S6FA4 SBD5 S2\" id=\"t2o_191\">445 </span><span class=\"S2FFE SBD5 S2\" id=\"t2p_191\">Sortie de p\u00e9rim\u00e8tre </span><span class=\"S6FA5 SBD5 S2\" id=\"t2q_191\">- </span><span class=\"S6FA6 SBD5 S2\" id=\"t2r_191\">122 </span><span class=\"S6FA7 SBD5 S2\" id=\"t2s_191\">122 </span><span class=\"S1D79 SBD5 S2\" id=\"t2t_191\">Amortissements et d\u00e9pr\u00e9ciations </span><span class=\"S6FA8 SBD5 S2\" id=\"t2u_191\">- </span><span class=\"S6099 SBD5 S2\" id=\"t2v_191\">- </span><span class=\"S6FA9 SBD5 S2\" id=\"t2w_191\">8 </span><span class=\"S6FAA SBD5 S2\" id=\"t2x_191\">228 </span><span class=\"S6FAB SBD5 S2\" id=\"t2y_191\">- </span><span class=\"S6FAC SBD5 S2\" id=\"t2z_191\">8 </span><span class=\"S6FAD SBD5 S2\" id=\"t30_191\">228 </span><span class=\"S17CF SBD5 S2\" id=\"t31_191\">\u00c9carts de conversion et autres </span><span class=\"S6FAE SBD5 S2\" id=\"t32_191\">- </span><span class=\"S6FAF SBD5 S2\" id=\"t33_191\">- </span><span class=\"S6FB0 SBD5 S2\" id=\"t34_191\">122 </span><span class=\"S6FB1 SBD5 S2\" id=\"t35_191\">- </span><span class=\"S6FB2 SBD5 S2\" id=\"t36_191\">122 </span><span class=\"S6FB3 SBD3 S2\" id=\"t37_191\">TOTAL DES VARIATIONS DE L\u2019EXERCICE </span><span class=\"S6FB4 SBD3 S2\" id=\"t38_191\">- </span><span class=\"S6FB5 SBD3 S2\" id=\"t39_191\">374 </span><span class=\"S6FB6 SBD3 S2\" id=\"t3a_191\">374 </span><span class=\"S6FB7 SBD3 S2\" id=\"t3b_191\">Au 30 </span><span class=\"S6FB8 SBD3 S2\" id=\"t3c_191\">septembre 2022 </span><span class=\"S3CE9 SBD5 S2\" id=\"t3d_191\">Valeurs brutes </span><span class=\"S6FB9 SBD5 S2\" id=\"t3e_191\">105 </span><span class=\"S6ABE SBD5 S2\" id=\"t3f_191\">777 </span><span class=\"S67DF SBD5 S2\" id=\"t3g_191\">88 </span><span class=\"S6FBA SBD5 S2\" id=\"t3h_191\">159 </span><span class=\"S6FBB SBD5 S2\" id=\"t3i_191\">193 </span><span class=\"S6FBC SBD5 S2\" id=\"t3j_191\">936 </span><span class=\"S5A83 S1ABE S2\" id=\"t3k_191\">Amortissements et d\u00e9pr\u00e9ciations cumul\u00e9s </span><span class=\"S6FBD S1ABE S2\" id=\"t3l_191\">- </span><span class=\"S6FBE S1ABE S2\" id=\"t3m_191\">9 </span><span class=\"S6FBF S1ABE S2\" id=\"t3n_191\">055 </span><span class=\"S6FC0 S1ABE S2\" id=\"t3o_191\">- </span><span class=\"S6FC1 S1ABE S2\" id=\"t3p_191\">61 </span><span class=\"S6FC2 S1ABE S2\" id=\"t3q_191\">674 </span><span class=\"S6FC3 S1ABE S2\" id=\"t3r_191\">- </span><span class=\"S6FC4 S1ABE S2\" id=\"t3s_191\">70 </span><span class=\"S6FC5 S1ABE S2\" id=\"t3t_191\">729 </span><span class=\"S40A1 SBD3 S2\" id=\"t3u_191\">VALEURS NETTES </span><span class=\"S6FC6 SBD3 S2\" id=\"t3v_191\">96 </span><span class=\"S6FC7 SBD3 S2\" id=\"t3w_191\">722 </span><span class=\"S6FC8 SBD3 S2\" id=\"t3x_191\">26 </span><span class=\"S6FC9 SBD3 S2\" id=\"t3y_191\">485 </span><span class=\"S6FCA SBD3 S2\" id=\"t3z_191\">123 </span><span class=\"S45AD SBD3 S2\" id=\"t40_191\">207 </span><span class=\"SC69 SBD5 S2\" id=\"t41_191\">Acquisitions </span><span class=\"S6FCB SBD5 S2\" id=\"t42_191\">- </span><span class=\"S6FCC SBD5 S2\" id=\"t43_191\">15 </span><span class=\"S6FCD SBD5 S2\" id=\"t44_191\">480 </span><span class=\"S6FCE SBD5 S2\" id=\"t45_191\">15 </span><span class=\"S6FCF SBD5 S2\" id=\"t46_191\">480 </span><span class=\"S3FB9 SBD5 S2\" id=\"t47_191\">Cessions nettes et mises au rebut nettes </span><span class=\"S6FD0 SBD5 S2\" id=\"t48_191\">- </span><span class=\"S6FD1 SBD5 S2\" id=\"t49_191\">- </span><span class=\"S6FD2 SBD5 S2\" id=\"t4a_191\">370 </span><span class=\"S6FD3 SBD5 S2\" id=\"t4b_191\">- </span><span class=\"S6FD4 SBD5 S2\" id=\"t4c_191\">370 </span><span class=\"S167 SBD5 S2\" id=\"t4d_191\">Entr\u00e9e/Sortie de p\u00e9rim\u00e8tre </span><span class=\"S6FD5 SBD5 S2\" id=\"t4e_191\">- </span><span class=\"S6FD6 SBD5 S2\" id=\"t4f_191\">- </span><span class=\"S6FD7 SBD5 S2\" id=\"t4g_191\">121 </span><span class=\"S6FD8 SBD5 S2\" id=\"t4h_191\">- </span><span class=\"S6FD9 SBD5 S2\" id=\"t4i_191\">121 </span><span class=\"S3779 SBD5 S2\" id=\"t4j_191\">Amortissements et d\u00e9pr\u00e9ciations </span><span class=\"S6FDA SBD5 S2\" id=\"t4k_191\">- </span><span class=\"S6FDB SBD5 S2\" id=\"t4l_191\">- </span><span class=\"S6FDC SBD5 S2\" id=\"t4m_191\">8 </span><span class=\"S6FDD SBD5 S2\" id=\"t4n_191\">496 </span><span class=\"S6FDE SBD5 S2\" id=\"t4o_191\">- </span><span class=\"S6FDF SBD5 S2\" id=\"t4p_191\">8 </span><span class=\"S6FE0 SBD5 S2\" id=\"t4q_191\">496 </span><span class=\"S6FE1 SBD5 S2\" id=\"t4r_191\">\u00c9carts de conversion et autres </span><span class=\"S6FE2 SBD5 S2\" id=\"t4s_191\">- </span><span class=\"S6FE3 SBD5 S2\" id=\"t4t_191\">507 </span><span class=\"S6FE4 SBD5 S2\" id=\"t4u_191\">507 </span><span class=\"S6FE5 SBD3 S2\" id=\"t4v_191\">TOTAL DES VARIATIONS DE L\u2019EXERCICE </span><span class=\"S6FE6 SBD3 S2\" id=\"t4w_191\">- </span><span class=\"S6FE7 SBD3 S2\" id=\"t4x_191\">7 </span><span class=\"S6FE8 SBD3 S2\" id=\"t4y_191\">000 </span><span class=\"S6FE9 SBD3 S2\" id=\"t4z_191\">7 </span><span class=\"S6FEA SBD3 S2\" id=\"t50_191\">000 </span><span class=\"SA10 SBD3 S2\" id=\"t51_191\">Au 30 </span><span class=\"S6FEB SBD3 S2\" id=\"t52_191\">septembre 2023 </span><span class=\"S6FEC SBD5 S2\" id=\"t53_191\">Valeurs brutes </span><span class=\"S6FED SBD5 S2\" id=\"t54_191\">105 </span><span class=\"S6FEE SBD5 S2\" id=\"t55_191\">777 </span><span class=\"S6FEF SBD5 S2\" id=\"t56_191\">104 </span><span class=\"S6FF0 SBD5 S2\" id=\"t57_191\">766 </span><span class=\"S6FF1 SBD5 S2\" id=\"t58_191\">210 </span><span class=\"S6FF2 SBD5 S2\" id=\"t59_191\">543 </span><span class=\"S6FF3 SBD5 S2\" id=\"t5a_191\">Amortissements et d\u00e9pr\u00e9ciations cumul\u00e9s </span><span class=\"S6FF4 SBD5 S2\" id=\"t5b_191\">- </span><span class=\"S6FF5 SBD5 S2\" id=\"t5c_191\">9 </span><span class=\"S6FF6 SBD5 S2\" id=\"t5d_191\">055 </span><span class=\"S6FF7 SBD5 S2\" id=\"t5e_191\">- </span><span class=\"S6FF8 SBD5 S2\" id=\"t5f_191\">71 </span><span class=\"S6FF9 SBD5 S2\" id=\"t5g_191\">281 </span><span class=\"S6FFA SBD5 S2\" id=\"t5h_191\">- </span><span class=\"S6FFB SBD5 S2\" id=\"t5i_191\">80 </span><span class=\"S6FFC SBD5 S2\" id=\"t5j_191\">336 </span><span class=\"S12A9 S71F S2\" id=\"t5k_191\">VALEURS NETTES </span><span class=\"S6FFD S71F S2\" id=\"t5l_191\">96 </span><span class=\"S6FFE S71F S2\" id=\"t5m_191\">722 </span><span class=\"S6FFF S71F S2\" id=\"t5n_191\">33 </span><span class=\"S7000 S71F S2\" id=\"t5o_191\">485 </span><span class=\"S7001 S71F S2\" id=\"t5p_191\">130 </span><span class=\"S7002 S71F S2\" id=\"t5q_191\">207 </span><span class=\"SA3D S2D3 S2DE S2\" id=\"t7_192\">Les </span><span class=\"S7003 S2D3 S2DE S2\" id=\"t8_192\">immobilisations </span><span class=\"S7004 S2D3 S2DE S2\" id=\"t9_192\">incorporelles </span><span class=\"S7005 S2D2 S2DE S2\" id=\"ta_192\">au </span><span class=\"S7006 S2D2 S2DE S2\" id=\"tb_192\">30 </span><span class=\"S7007 S2D2 S2DE S2\" id=\"tc_192\">septembre </span><span class=\"S7008 S2D2 S2DE S2\" id=\"td_192\">2023 </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"te_192\">correspondent </span><span class=\"S7009 S2D2 S2DE S2\" id=\"tf_192\">: </span><span class=\"S3BBA S2D3 S2DE S2\" id=\"tg_192\">au poste \u00ab </span><span class=\"S700A S2D3 S2DE S2\" id=\"th_192\">Marques </span><span class=\"S700B S2D3 S2DE S2\" id=\"ti_192\">\u00bb </span><span class=\"S700C S2D3 S2DE S2\" id=\"tj_192\">incluant pour </span><span class=\"S700D S2D3 S2DE S2\" id=\"tk_192\">: </span><span class=\"S293A S2DB S2DE S2\" id=\"tl_192\">E </span><span class=\"S700E S2D2 S2DE S2\" id=\"tm_192\">85 </span><span class=\"S700F S2D2 S2DE S2\" id=\"tn_192\">870 </span><span class=\"S7010 S2D2 S2DE S2\" id=\"to_192\">milliers d\u2019euros la marque Center Parcs, </span><span class=\"S7011 S722 S2DE S2\" id=\"tp_192\">\u2013 </span><span class=\"S7012 S2D2 S2DE S2\" id=\"tq_192\">7 </span><span class=\"S7013 S2D2 S2DE S2\" id=\"tr_192\">472 </span><span class=\"S7014 S2D2 S2DE S2\" id=\"ts_192\">milliers d\u2019euros la marque Pierre </span><span class=\"S7015 S2D2 S2DE S2\" id=\"tt_192\">&amp; </span><span class=\"S7016 S2D2 S2DE S2\" id=\"tu_192\">Vacances, </span><span class=\"S7017 S722 S2DE S2\" id=\"tv_192\">\u2013 </span><span class=\"S7018 S2D2 S2DE S2\" id=\"tw_192\">3 </span><span class=\"S7019 S2D2 S2DE S2\" id=\"tx_192\">236 </span><span class=\"S701A S2D2 S2DE S2\" id=\"ty_192\">milliers d\u2019euros la marque </span><span class=\"S701B S2D2 S2DE S2\" id=\"tz_192\">maeva, </span><span class=\"S701C S722 S2DE S2\" id=\"t10_192\">\u2013 </span><span class=\"S701D S2D2 S2DE S2\" id=\"t11_192\">114 </span><span class=\"S701E S2D2 S2DE S2\" id=\"t12_192\">milliers d\u2019euros la marque Multivacances, et </span><span class=\"S701F S722 S2DE S2\" id=\"t13_192\">\u2013 </span><span class=\"S7020 S2D2 S2DE S2\" id=\"t14_192\">30 </span><span class=\"S7021 S2D2 S2DE S2\" id=\"t15_192\">milliers d\u2019euros la marque Ecolidays. </span><span class=\"S7022 S722 S2DE S2\" id=\"t16_192\">\u2013 </span><span class=\"S7023 S2D2 S2DE S2\" id=\"t17_192\">Conform\u00e9ment \u00e0 la m\u00e9thode d\u00e9crite dans les principes comptables </span><span class=\"S2FD9 S2D2 S2DE S2\" id=\"t18_192\">relatifs </span><span class=\"S7024 S2D2 S2DE S2\" id=\"t19_192\">aux </span><span class=\"S7025 S2D2 S2DE S2\" id=\"t1a_192\">immobilisations </span><span class=\"S7026 S2D2 S2DE S2\" id=\"t1b_192\">incorporelles </span><span class=\"S7027 S2D2 S2DE S2\" id=\"t1c_192\">(note </span><span class=\"S7028 S2D2 S2DE S2\" id=\"t1d_192\">1.12 </span><span class=\"S7029 S2D2 S2DE S2\" id=\"t1e_192\">\u00ab </span><span class=\"S702A S2D2 S2DE S2\" id=\"t1f_192\">Immobilisations incorporelles </span><span class=\"S702B S2D2 S2DE S2\" id=\"t1g_192\">\u00bb), des tests de d\u00e9pr\u00e9ciation ont \u00e9t\u00e9 </span><span class=\"S702C S2D2 S2DE S2\" id=\"t1h_192\">r\u00e9alis\u00e9s au 30 </span><span class=\"S702D S2D2 S2DE S2\" id=\"t1i_192\">septembre 2023 pour les actifs incorporels port\u00e9e au </span><span class=\"S2896 S2D2 S2DE S2\" id=\"t1j_192\">bilan. </span><span class=\"S702E S2D2 S2DE S2\" id=\"t1k_192\">Au cours de l\u2019exercice 2022/2023, comme au cours de l\u2019exercice </span><span class=\"S702F S2D2 S2DE S2\" id=\"t1l_192\">2021/2022, ces tests de d\u00e9pr\u00e9ciation n\u2019ont conduit \u00e0 aucune </span><span class=\"S1E15 S2D2 S2DE S2\" id=\"t1m_192\">d\u00e9pr\u00e9ciation. </span><span class=\"S7030 S2D3 S2DE S2\" id=\"t1n_192\">au poste \u00ab </span><span class=\"S7031 S2D3 S2DE S2\" id=\"t1o_192\">Autres immobilisations incorporelles </span><span class=\"S7032 S2D3 S2DE S2\" id=\"t1p_192\">\u00bb </span><span class=\"S7033 S2D2 S2DE S2\" id=\"t1q_192\">pour </span><span class=\"S504 S2DB S2DE S2\" id=\"t1r_192\">E </span><span class=\"S505 S2D2 S2DE S2\" id=\"t1s_192\">33 </span><span class=\"S7034 S2D2 S2DE S2\" id=\"t1t_192\">485 </span><span class=\"S7035 S2D2 S2DE S2\" id=\"t1u_192\">milliers d\u2019euros. La variation de ce poste sur l\u2019exercice </span><span class=\"S7036 S2D2 S2DE S2\" id=\"t1v_192\">provient essentiellement </span><span class=\"S7037 S2D2 S2DE S2\" id=\"t1w_192\">: </span><span class=\"S7038 S2D2 S2DE S2\" id=\"t1x_192\">de 15 </span><span class=\"S7039 S2D2 S2DE S2\" id=\"t1y_192\">480 </span><span class=\"S703A S2D2 S2DE S2\" id=\"t1z_192\">milliers d\u2019euros d\u2019investissement, incluant des </span><span class=\"S703B S722 S2DE S2\" id=\"t20_192\">\u2013 </span><span class=\"S486A S2D2 S2DE S2\" id=\"t21_192\">am\u00e9liorations techniques et fonctionnelles apport\u00e9es </span><span class=\"S703C S2D2 S2DE S2\" id=\"t22_192\">: </span><span class=\"S703D S2D2 S2DE S2\" id=\"t23_192\">aux sites Internet du Groupe pour 1 </span><span class=\"S703E S2D2 S2DE S2\" id=\"t24_192\">914 </span><span class=\"S703F S2D2 S2DE S2\" id=\"t25_192\">milliers d\u2019euros, </span><span class=\"S7040 S5118 S2DE S2\" id=\"t26_192\">\u2013 </span><span class=\"S7041 S2D2 S2DE S2\" id=\"t27_192\">\u00e0 du mat\u00e9riel informatique pour 2 </span><span class=\"S7042 S2D2 S2DE S2\" id=\"t28_192\">991 </span><span class=\"S7043 S2D2 S2DE S2\" id=\"t29_192\">milliers d\u2019euros, </span><span class=\"S7044 S5118 S2DE S2\" id=\"t2a_192\">\u2013 </span><span class=\"S7045 S2D2 S2DE S2\" id=\"t2b_192\">\u00e0 des solutions informatiques d\u00e9velopp\u00e9es par le Groupe </span><span class=\"S7046 S5118 S2DE S2\" id=\"t2c_192\">\u2013 </span><span class=\"S7047 S2D2 S2DE S2\" id=\"t2d_192\">pour 2 </span><span class=\"S7048 S2D2 S2DE S2\" id=\"t2e_192\">917 </span><span class=\"S7049 S2D2 S2DE S2\" id=\"t2f_192\">milliers d\u2019euros, </span><span class=\"S704A S2D2 S2DE S2\" id=\"t2g_192\">\u00e0 des solutions de vente pour 2 </span><span class=\"S704B S2D2 S2DE S2\" id=\"t2h_192\">984 </span><span class=\"S704C S2D2 S2DE S2\" id=\"t2i_192\">milliers d\u2019euros, </span><span class=\"S704D S5118 S2DE S2\" id=\"t2j_192\">\u2013 </span><span class=\"S704E S2D2 S2DE S2\" id=\"t2k_192\">\u00e0 des projets finance et RH pour 1 </span><span class=\"S704F S2D2 S2DE S2\" id=\"t2l_192\">799 </span><span class=\"S7050 S2D2 S2DE S2\" id=\"t2m_192\">milliers d\u2019euros, </span><span class=\"S7051 S5118 S2DE S2\" id=\"t2n_192\">\u2013 </span><span class=\"S7052 S2D2 S2DE S2\" id=\"t2o_192\">\u00e0 des projets digitaux pour 1 </span><span class=\"S7053 S2D2 S2DE S2\" id=\"t2p_192\">857 </span><span class=\"S7054 S2D2 S2DE S2\" id=\"t2q_192\">milliers d\u2019euros, </span><span class=\"S7055 S5118 S2DE S2\" id=\"t2r_192\">\u2013 </span><span class=\"S7056 S2D2 S2DE S2\" id=\"t2s_192\">\u00e0 </span><span class=\"S7057 S2D2 S2DE S2\" id=\"t2t_192\">divers </span><span class=\"S7058 S2D2 S2DE S2\" id=\"t2u_192\">projets </span><span class=\"S7059 S2D2 S2DE S2\" id=\"t2v_192\">informatiques </span><span class=\"S705A S2D2 S2DE S2\" id=\"t2w_192\">individuellement </span><span class=\"S705B S2D2 S2DE S2\" id=\"t2x_192\">peu </span><span class=\"S705C S5118 S2DE S2\" id=\"t2y_192\">\u2013 </span><span class=\"S705D S2D2 S2DE S2\" id=\"t2z_192\">significatifs pour 1 </span><span class=\"S705E S2D2 S2DE S2\" id=\"t30_192\">018 </span><span class=\"S705F S2D2 S2DE S2\" id=\"t31_192\">milliers d\u2019euros </span><span class=\"S7060 S2D2 S2DE S2\" id=\"t32_192\">; </span><span class=\"S7061 S2D2 S2DE S2\" id=\"t33_192\">de 8 </span><span class=\"S7062 S2D2 S2DE S2\" id=\"t34_192\">496 </span><span class=\"S7063 S2D2 S2DE S2\" id=\"t35_192\">milliers d\u2019euros de diminution du poste relative aux </span><span class=\"S7064 S722 S2DE S2\" id=\"t36_192\">\u2013 </span><span class=\"S7065 S2D2 S2DE S2\" id=\"t37_192\">d\u00e9pr\u00e9ciations. </span><span class=\"S7066 S625B S2\" id=\"t38_192\">Tests de d\u00e9pr\u00e9ciation des \u00e9carts d\u2019acquisition et des actifs incorporels </span><span class=\"S7067 S625C S2\" id=\"t39_192\">Note </span><span class=\"S7068 S625C S2\" id=\"t3a_192\">7 </span><span class=\"S7069 S625B S2\" id=\"t3b_192\">\u00e0 </span><span class=\"S706A S625B S2\" id=\"t3c_192\">dur\u00e9e de vie ind\u00e9finie </span><span class=\"S706B S2D2 S2DE S2\" id=\"t3d_192\">Les marques et les \u00e9carts d\u2019acquisition ne sont pas amortis et font </span><span class=\"S706C S2D2 S2DE S2\" id=\"t3e_192\">l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation d\u00e8s l\u2019apparition d\u2019indices de pertes </span><span class=\"S706D S2D2 S2DE S2\" id=\"t3f_192\">de valeur et au minimum une fois par an \u00e0 la cl\u00f4ture de l\u2019exercice, </span><span class=\"S64D6 S2D2 S2DE S2\" id=\"t3g_192\">soit au 30 </span><span class=\"S706E S2D2 S2DE S2\" id=\"t3h_192\">septembre de chaque ann\u00e9e. </span><span class=\"S706F S2D2 S2DE S2\" id=\"t3i_192\">Comme indiqu\u00e9 dans les notes </span><span class=\"S7070 S2D2 S2DE S2\" id=\"t3j_192\">1.11 \u00ab </span><span class=\"S7071 S2D2 S2DE S2\" id=\"t3k_192\">Tests de d\u00e9pr\u00e9ciation des </span><span class=\"S7072 S2D2 S2DE S2\" id=\"t3l_192\">\u00e9carts d\u2019acquisition </span><span class=\"S7073 S2D2 S2DE S2\" id=\"t3m_192\">\u00bb et 1.12 \u00ab </span><span class=\"S7074 S2D2 S2DE S2\" id=\"t3n_192\">Immobilisations incorporelles </span><span class=\"S7075 S2D2 S2DE S2\" id=\"t3o_192\">\u00bb, et </span><span class=\"S7076 S2D2 S2DE S2\" id=\"t3p_192\">en l\u2019absence de juste valeur diminu\u00e9e des co\u00fbts de vente disponible </span><span class=\"S7077 S2D2 S2DE S2\" id=\"t3q_192\">\u00e0 la date de cl\u00f4ture, la valeur recouvrable des unit\u00e9s g\u00e9n\u00e9ratrices de </span><span class=\"S7078 S2D2 S2DE S2\" id=\"t3r_192\">tr\u00e9sorerie (UGT) est d\u00e9termin\u00e9e sur la base de leur valeur d\u2019utilit\u00e9. </span><span class=\"S7079 S2D2 S2DE S2\" id=\"t3s_192\">Dans le cadre des tests de d\u00e9pr\u00e9ciation, un </span><span class=\"S707A S2DC S2DE S2\" id=\"t3t_192\">Business Plan </span><span class=\"S707B S2D2 S2DE S2\" id=\"t3u_192\">Groupe, </span><span class=\"SEA8 S2D2 S2DE S2\" id=\"t3v_192\">\u00e9tabli </span><span class=\"S707C S2D2 S2DE S2\" id=\"t3w_192\">par </span><span class=\"S707D S2D2 S2DE S2\" id=\"t3x_192\">le </span><span class=\"S707E S2D2 S2DE S2\" id=\"t3y_192\">Management </span><span class=\"S707F S2D2 S2DE S2\" id=\"t3z_192\">et </span><span class=\"S7080 S2D2 S2DE S2\" id=\"t40_192\">approuv\u00e9 </span><span class=\"S7081 S2D2 S2DE S2\" id=\"t41_192\">par </span><span class=\"S7082 S2D2 S2DE S2\" id=\"t42_192\">le </span><span class=\"S7083 S2D2 S2DE S2\" id=\"t43_192\">Conseil </span><span class=\"S1FE8 S2D2 S2DE S2\" id=\"t44_192\">d\u2019Administration du 21 </span><span class=\"S7084 S2D2 S2DE S2\" id=\"t45_192\">avril 2022, a \u00e9t\u00e9 \u00e9labor\u00e9 avec le support </span><span class=\"S7085 S2D2 S2DE S2\" id=\"t46_192\">m\u00e9thodologique d\u2019un cabinet financier. Il s\u2019appuie sur le plan </span><span class=\"S7086 S2D2 S2DE S2\" id=\"t47_192\">strat\u00e9gique R\u00e9Invention pr\u00e9sent\u00e9 aux analystes financiers le 18 </span><span class=\"S7087 S2D2 S2DE S2\" id=\"t48_192\">mai </span><span class=\"S2272 S2D2 S2DE S2\" id=\"t49_192\">2021, dont il confirme les hypoth\u00e8ses structurantes, notamment </span><span class=\"S7088 S2D2 S2DE S2\" id=\"t4a_192\">: </span><span class=\"S7089 S2D2 S2DE S2\" id=\"t4b_192\">une mont\u00e9e en gamme et une modernisation des sites, se </span><span class=\"S61EE S2DB S2DE S2\" id=\"t4c_192\">E </span><span class=\"S6D9E S2D2 S2DE S2\" id=\"t4d_192\">traduisant par </span><span class=\"S708A S2D2 S2DE S2\" id=\"t4e_192\">: </span><span class=\"S708B S2D2 S2DE S2\" id=\"t4f_192\">un plan de r\u00e9novation massif de l\u2019ensemble des Domaines </span><span class=\"S6DA4 S722 S2DE S2\" id=\"t4g_192\">\u2013 </span><span class=\"S708C S2D2 S2DE S2\" id=\"t4h_192\">Center Parcs financ\u00e9s majoritairement par leurs propri\u00e9taires </span><span class=\"S708D S2D2 S2DE S2\" id=\"t4i_192\">institutionnels, </span><span class=\"S708E S2D2 S2DE S2\" id=\"t4j_192\">une poursuite de la rationalisation du parc Pierre </span><span class=\"S708F S2D2 S2DE S2\" id=\"t4k_192\">&amp; </span><span class=\"S7090 S2D2 S2DE S2\" id=\"t4l_192\">Vacances, </span><span class=\"S7091 S722 S2DE S2\" id=\"t4m_192\">\u2013 </span><span class=\"S6DAA S2D2 S2DE S2\" id=\"t4n_192\">avec une strat\u00e9gie adapt\u00e9e par cat\u00e9gorie de sites, </span><span class=\"S7092 S2D2 S2DE S2\" id=\"t4o_192\">une focalisation sur les actifs de qualit\u00e9 </span><span class=\"S7093 S2D2 S2DE S2\" id=\"t4p_192\">; </span><span class=\"S7094 S722 S2DE S2\" id=\"t4q_192\">\u2013 </span><span class=\"S15D0 S2D2 S2DE S2\" id=\"t4r_192\">une bascule vers des offres 100 </span><span class=\"S7095 S2D2 S2DE S2\" id=\"t4s_192\">% exp\u00e9rientielles </span><span class=\"S7096 S2D2 S2DE S2\" id=\"t4t_192\">; </span><span class=\"S7097 S2DB S2DE S2\" id=\"t4u_192\">E </span><span class=\"S7098 S2D2 S2DE S2\" id=\"t4v_192\">un d\u00e9veloppement ambitieux et responsable, avec l\u2019Immobilier </span><span class=\"S7099 S2DB S2DE S2\" id=\"t4w_192\">E </span><span class=\"S709A S2D2 S2DE S2\" id=\"t4x_192\">v\u00e9ritable </span><span class=\"S709B S2DC S2DE S2\" id=\"t4y_192\">Business Partner </span><span class=\"S709C S2D2 S2DE S2\" id=\"t4z_192\">au service de l\u2019offre touristique, et une </span><span class=\"S709D S2D2 S2DE S2\" id=\"t50_192\">approche s\u00e9lective des projets </span><span class=\"S709E S2D2 S2DE S2\" id=\"t51_192\">; </span><span class=\"S709F S2D2 S2DE S2\" id=\"t52_192\">des relations \u00e9quilibr\u00e9es et professionnelles avec les bailleurs. </span><span class=\"S70A0 S2DB S2DE S2\" id=\"t53_192\">E </span><span class=\"S70A1 S2D2 S2DE S2\" id=\"t54_192\">\u00c0 </span><span class=\"S70A2 S2D2 S2DE S2\" id=\"t55_192\">noter </span><span class=\"S70A3 S2D2 S2DE S2\" id=\"t56_192\">que </span><span class=\"S70A4 S2D2 S2DE S2\" id=\"t57_192\">les </span><span class=\"S70A5 S2D2 S2DE S2\" id=\"t58_192\">performances </span><span class=\"S70A6 S2D2 S2DE S2\" id=\"t59_192\">du </span><span class=\"S70A7 S2D2 S2DE S2\" id=\"t5a_192\">Groupe </span><span class=\"S70A8 S2D2 S2DE S2\" id=\"t5b_192\">depuis </span><span class=\"S70A9 S2D2 S2DE S2\" id=\"t5c_192\">la </span><span class=\"S70AA S2D2 S2DE S2\" id=\"t5d_192\">date </span><span class=\"S70AB S2D2 S2DE S2\" id=\"t5e_192\">d\u2019approbation du </span><span class=\"S70AC S2DC S2DE S2\" id=\"t5f_192\">Business Plan </span><span class=\"S70AD S2D2 S2DE S2\" id=\"t5g_192\">ainsi que les pr\u00e9visions pour les </span><span class=\"S70AE S2D2 S2DE S2\" id=\"t5h_192\">exercices \u00e0 venir ne remettent pas en cause le dit </span><span class=\"S70AF S2DC S2DE S2\" id=\"t5i_192\">Business Plan </span><span class=\"S70B0 S2D2 S2DE S2\" id=\"t5j_192\">dans la mesure o\u00f9 elles sont, pour chaque UGT, en hausse par </span><span class=\"S70B1 S2D2 S2DE S2\" id=\"t5k_192\">rapport \u00e0 ce </span><span class=\"S70B2 S2DC S2DE S2\" id=\"t5l_192\">Business Plan </span><span class=\"S70B3 S2D2 S2DE S2\" id=\"t5m_192\">et justifient de ce fait son utilisation pour </span><span class=\"S5A16 S2D2 S2DE S2\" id=\"t5n_192\">les tests de d\u00e9pr\u00e9ciation. </span><span class=\"S70B4 S2D2 S2DE S2\" id=\"t5o_192\">Les hypoth\u00e8ses prises en compte pour estimer la valeur d\u2019utilit\u00e9 </span><span class=\"S70B5 S2D2 S2DE S2\" id=\"t5p_192\">sont fond\u00e9es sur des pr\u00e9visions de </span><span class=\"S70B6 S2DC S2DE S2\" id=\"t5q_192\">cash flows </span><span class=\"S70B7 S2D2 S2DE S2\" id=\"t5r_192\">d\u2019exploitation qui </span><span class=\"S70B8 S2D2 S2DE S2\" id=\"t5s_192\">sont principalement li\u00e9es </span><span class=\"S70B9 S2D2 S2DE S2\" id=\"t5t_192\">: </span><span class=\"S70BA S2D2 S2DE S2\" id=\"t5u_192\">\u00e0 l\u2019\u00e9volution du chiffre d\u2019affaires qui varie en fonction de l\u2019offre, </span><span class=\"S1623 S2DB S2DE S2\" id=\"t5v_192\">E </span><span class=\"S70BB S2D2 S2DE S2\" id=\"t5w_192\">des taux d\u2019occupation, des prix moyens de ventes et de la </span><span class=\"S70BC S2D2 S2DE S2\" id=\"t5x_192\">strat\u00e9gie de distribution, dans un contexte de mont\u00e9e en gamme </span><span class=\"S1626 S2D2 S2DE S2\" id=\"t5y_192\">des produits touristiques </span><span class=\"S70BD S2D2 S2DE S2\" id=\"t5z_192\">; </span><span class=\"S70BE S2D2 S2DE S2\" id=\"t60_192\">\u00e0 la mise en \u0153uvre de plans d\u2019optimisation des co\u00fbts </span><span class=\"S497 S2DB S2DE S2\" id=\"t61_192\">E </span><span class=\"S70BF S2D2 S2DE S2\" id=\"t62_192\">op\u00e9rationnels et de structure </span><span class=\"S70C0 S2D2 S2DE S2\" id=\"t63_192\">; </span><span class=\"S70C1 S2D2 S2DE S2\" id=\"t64_192\">et enfin \u00e0 une politique s\u00e9lective de renouvellement des baux </span><span class=\"S70C2 S2DB S2DE S2\" id=\"t65_192\">E </span><span class=\"S373E S2D2 S2DE S2\" id=\"t66_192\">permettant notamment d\u2019optimiser les charges de loyers. </span><span class=\"S70C3 S2D2 S2DE S2\" id=\"t67_192\">Au-del\u00e0 de cette p\u00e9riode explicite de projection, les flux de </span><span class=\"S70C4 S2D2 S2DE S2\" id=\"t68_192\">tr\u00e9sorerie sont extrapol\u00e9s en appliquant un taux de croissance </span><span class=\"S70C5 S2D2 S2DE S2\" id=\"t69_192\">perp\u00e9tuelle, d\u00e9pendant des taux de croissance long terme des pays </span><span class=\"S70C6 S2D2 S2DE S2\" id=\"t6a_192\">dans lesquels les activit\u00e9s sont exerc\u00e9es. Les hypoth\u00e8ses cl\u00e9s </span><span class=\"S70C7 S2D2 S2DE S2\" id=\"t6b_192\">retenues dans la d\u00e9termination de la valeur terminale s\u2019appuient \u00e0 </span><span class=\"S70C8 S2D2 S2DE S2\" id=\"t6c_192\">la fois sur des donn\u00e9es historiques et sur des donn\u00e9es prospectives. </span><span class=\"S70C9 S2D2 S2DE S2\" id=\"t6d_192\">Ces derni\u00e8res sont \u00e9tablies par les Directions op\u00e9rationnelles </span><span class=\"S70CA S2D2 S2DE S2\" id=\"t6e_192\">concern\u00e9es, \u00e0 savoir la Direction des ventes pour la partie taux </span><span class=\"S70CB S2D2 S2DE S2\" id=\"t6f_192\">d\u2019occupation et commercialisation, </span><span class=\"S70CC S2DC S2DE S2\" id=\"t6g_192\">Pricing </span><span class=\"S70CD S2D2 S2DE S2\" id=\"t6h_192\">et </span><span class=\"S70CE S2DC S2DE S2\" id=\"t6i_192\">Revenue Management </span><span class=\"S70CF S2D2 S2DE S2\" id=\"t6j_192\">pour les prix moyens de vente et enfin la </span><span class=\"S70D0 S2DC S2DE S2\" id=\"t6k_192\">Business Line </span><span class=\"S70D1 S2D2 S2DE S2\" id=\"t6l_192\">pour la partie </span><span class=\"S837 S2D2 S2DE S2\" id=\"t6m_192\">marge op\u00e9rationnelle. </span><span class=\"S70D2 S2D2 S2DE S2\" id=\"t6n_192\">Enfin, le taux d\u2019actualisation utilis\u00e9 dans la d\u00e9termination des </span><span class=\"S70D3 S2D2 S2DE S2\" id=\"t6o_192\">valeurs d\u2019utilit\u00e9 justifiant la valeur des actifs s\u2019appuie sur le co\u00fbt </span><span class=\"S70D4 S2D2 S2DE S2\" id=\"t6p_192\">moyen pond\u00e9r\u00e9 du capital Groupe. Ce dernier est calcul\u00e9 \u00e0 partir du </span><span class=\"S70D5 S2D2 S2DE S2\" id=\"t6q_192\">taux de rendement des obligations d\u2019\u00c9tat fran\u00e7ais \u00e0 10 </span><span class=\"S70D6 S2D2 S2DE S2\" id=\"t6r_192\">ans et de </span><span class=\"S70D7 S2D2 S2DE S2\" id=\"t6s_192\">caract\u00e9ristiques sectorielles, notamment pour \u00e9valuer la prime de </span><span class=\"S2A96 S2D2 S2DE S2\" id=\"t6t_192\">risque, le co\u00fbt marginal d\u2019endettement et le niveau de levier. </span><span class=\"S70D8 S2D2 S2DE S2\" id=\"t7_193\">Les \u00e9carts d\u2019acquisition ont \u00e9t\u00e9 test\u00e9s aux bornes des groupes d\u2019UGT </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"t8_193\">correspondant </span><span class=\"S70D9 S2D2 S2DE S2\" id=\"t9_193\">aux </span><span class=\"S70DA S2D2 S2DE S2\" id=\"ta_193\">secteurs </span><span class=\"S70DB S2D2 S2DE S2\" id=\"tb_193\">op\u00e9rationnels </span><span class=\"S70DC S2D2 S2DE S2\" id=\"tc_193\">du </span><span class=\"S70DD S2D2 S2DE S2\" id=\"td_193\">Groupe </span><span class=\"SA42 S2D2 S2DE S2\" id=\"te_193\">(Pierre </span><span class=\"S70DE S2D2 S2DE S2\" id=\"tf_193\">et </span><span class=\"S70DF S2D2 S2DE S2\" id=\"tg_193\">Vacances, Center Parcs, Adagio). Les marques du Groupe </span><span class=\"S70E0 S2D2 S2DE S2\" id=\"th_193\">ont \u00e9t\u00e9 test\u00e9es individuellement, puis incluses parmi les actifs long </span><span class=\"S70E1 S2D2 S2DE S2\" id=\"ti_193\">terme qui ont fait ensuite l\u2019objet d\u2019un test de d\u00e9pr\u00e9ciation au niveau </span><span class=\"S341F S2D2 S2DE S2\" id=\"tj_193\">du groupe d\u2019UGT auquel elles \u00e9taient rattach\u00e9es. </span><span class=\"SA75 S2D2 S2DE S2\" id=\"tk_193\">Le Groupe a retenu les hypoth\u00e8ses financi\u00e8res suivantes </span><span class=\"S70E2 S2D2 S2DE S2\" id=\"tl_193\">: </span><span class=\"S70E3 S2D2 S2DE S2\" id=\"tm_193\">un taux d\u2019actualisation de 10,00 </span><span class=\"S70E4 S2D2 S2DE S2\" id=\"tn_193\">%, en baisse de - </span><span class=\"S70E5 S2D2 S2DE S2\" id=\"to_193\">0,25 </span><span class=\"S70E6 S2D2 S2DE S2\" id=\"tp_193\">point sur </span><span class=\"SA7D S2DB S2DE S2\" id=\"tq_193\">E </span><span class=\"S70E7 S2D2 S2DE S2\" id=\"tr_193\">l\u2019exercice. La baisse s\u2019expliquant par une baisse de la prime de </span><span class=\"S70E8 S2D2 S2DE S2\" id=\"ts_193\">risque attach\u00e9e au Groupe du fait de la r\u00e9ussite des Op\u00e9rations </span><span class=\"S4053 S2D2 S2DE S2\" id=\"tt_193\">de Restructuration et de Refinancement du 16 </span><span class=\"S70E9 S2D2 S2DE S2\" id=\"tu_193\">septembre 2022 </span><span class=\"S70EA S2D2 S2DE S2\" id=\"tv_193\">; </span><span class=\"S70EB S2D2 S2DE S2\" id=\"tw_193\">un taux de croissance perp\u00e9tuelle de 2,00 </span><span class=\"S70EC S2D2 S2DE S2\" id=\"tx_193\">%, en hausse de </span><span class=\"S6CE S2DB S2DE S2\" id=\"ty_193\">E </span><span class=\"S70ED S2D2 S2DE S2\" id=\"tz_193\">+ </span><span class=\"S70EE S2D2 S2DE S2\" id=\"t10_193\">0,20 </span><span class=\"S70EF S2D2 S2DE S2\" id=\"t11_193\">point sur l\u2019exercice. </span><span class=\"S70F0 S2D2 S2DE S2\" id=\"t12_193\">Le tableau ci-dessous reprend la sensibilit\u00e9 de la valeur recouvrable des actifs long terme \u00e0 la variation du taux de croissance perp\u00e9tuelle, du </span><span class=\"S70F1 S2D2 S2DE S2\" id=\"t13_193\">taux d\u2019actualisation et des indicateurs cl\u00e9s de performance des secteurs op\u00e9rationnels portant des \u00e9carts d\u2019acquisition et des actifs </span><span class=\"S306E S2D2 S2DE S2\" id=\"t14_193\">incorporels \u00e0 dur\u00e9e de vie ind\u00e9finie. </span><span class=\"S70F2 SBD3 S2\" id=\"t15_193\">Sensibilit\u00e9 de la valeur recouvrable aux diff\u00e9rentes hypoth\u00e8ses </span><span class=\"S70F3 S71F S2\" id=\"t16_193\">Incidences sur la valeur recouvrable </span><span class=\"S70F4 S71F S2\" id=\"t17_193\">Center Parcs </span><span class=\"S70F5 S71F S2\" id=\"t18_193\">Pierre </span><span class=\"S70F6 S71F S2\" id=\"t19_193\">&amp; </span><span class=\"S70F7 S71F S2\" id=\"t1a_193\">Vacances </span><span class=\"S70F8 S71F S2\" id=\"t1b_193\">(France, Espagne </span><span class=\"S70F9 S71F S2\" id=\"t1c_193\">et maeva) </span><span class=\"S70FA S71F S2\" id=\"t1d_193\">Adagio </span><span class=\"S70FB S1ABE S2\" id=\"t1e_193\">(valeur des actifs </span><span class=\"S70FC S1ABE S2\" id=\"t1f_193\">test\u00e9s </span><span class=\"S70FD S1ABE S2\" id=\"t1g_193\">: 388m\u20ac) </span><span class=\"S70FE S1ABE S2\" id=\"t1h_193\">(valeur des actifs </span><span class=\"S70FF S1ABE S2\" id=\"t1i_193\">test\u00e9s </span><span class=\"S7100 S1ABE S2\" id=\"t1j_193\">: 79 </span><span class=\"S7101 S1ABE S2\" id=\"t1k_193\">m\u20ac) </span><span class=\"S7102 S1ABE S2\" id=\"t1l_193\">(valeur des actifs </span><span class=\"S7103 S1ABE S2\" id=\"t1m_193\">test\u00e9s </span><span class=\"S7104 S1ABE S2\" id=\"t1n_193\">: 17 </span><span class=\"S7105 S1ABE S2\" id=\"t1o_193\">m\u20ac) </span><span class=\"S5D31 SBD5 S2\" id=\"t1p_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S15A9 SBD3 S2\" id=\"t1q_193\">au </span><span class=\"S7106 SBD3 S2\" id=\"t1r_193\">taux d\u2019actualisation </span><span class=\"S7107 SBD5 S2\" id=\"t1s_193\">Augmentation d\u2019</span><span class=\"S7108 SBD3 S2\" id=\"t1t_193\">un demi point </span><span class=\"S7109 SBD5 S2\" id=\"t1u_193\">du </span><span class=\"S710A SBD5 S2\" id=\"t1v_193\">taux d\u2019actualisation </span><span class=\"S710B SBD5 S2\" id=\"t1w_193\">- </span><span class=\"S710C SBD5 S2\" id=\"t1x_193\">6 </span><span class=\"S710D SBD5 S2\" id=\"t1y_193\">% </span><span class=\"S710E SBD5 S2\" id=\"t1z_193\">- </span><span class=\"S710F SBD5 S2\" id=\"t20_193\">5 </span><span class=\"S7110 SBD5 S2\" id=\"t21_193\">% </span><span class=\"S7111 SBD5 S2\" id=\"t22_193\">- </span><span class=\"S7112 SBD5 S2\" id=\"t23_193\">6 </span><span class=\"S7113 SBD5 S2\" id=\"t24_193\">% </span><span class=\"S7114 SBD5 S2\" id=\"t25_193\">Diminution d\u2019</span><span class=\"S7115 SBD3 S2\" id=\"t26_193\">un demi point </span><span class=\"S7116 SBD5 S2\" id=\"t27_193\">du </span><span class=\"S7117 SBD5 S2\" id=\"t28_193\">taux </span><span class=\"S7118 SBD5 S2\" id=\"t29_193\">d\u2019actualisation </span><span class=\"S7119 SBD5 S2\" id=\"t2a_193\">7 </span><span class=\"S711A SBD5 S2\" id=\"t2b_193\">% </span><span class=\"S711B SBD5 S2\" id=\"t2c_193\">6 </span><span class=\"S711C SBD5 S2\" id=\"t2d_193\">% </span><span class=\"S711D SBD5 S2\" id=\"t2e_193\">6 </span><span class=\"S711E SBD5 S2\" id=\"t2f_193\">% </span><span class=\"S30EC SBD5 S2\" id=\"t2g_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"SD52 SBD3 S2\" id=\"t2h_193\">au </span><span class=\"S711F SBD3 S2\" id=\"t2i_193\">taux de croissance perp\u00e9tuelle </span><span class=\"S7120 SBD5 S2\" id=\"t2j_193\">Augmentation d\u2019</span><span class=\"S7121 SBD3 S2\" id=\"t2k_193\">un demi point </span><span class=\"S7122 SBD5 S2\" id=\"t2l_193\">du </span><span class=\"S7123 SBD5 S2\" id=\"t2m_193\">taux de </span><span class=\"S7124 SBD5 S2\" id=\"t2n_193\">croissance perp\u00e9tuelle </span><span class=\"S7125 SBD5 S2\" id=\"t2o_193\">5 </span><span class=\"S7126 SBD5 S2\" id=\"t2p_193\">% </span><span class=\"S7127 SBD5 S2\" id=\"t2q_193\">4 </span><span class=\"S7128 SBD5 S2\" id=\"t2r_193\">% </span><span class=\"S7129 SBD5 S2\" id=\"t2s_193\">5 </span><span class=\"S712A SBD5 S2\" id=\"t2t_193\">% </span><span class=\"S712B SBD5 S2\" id=\"t2u_193\">Diminution d\u2019</span><span class=\"S712C SBD3 S2\" id=\"t2v_193\">un demi point </span><span class=\"S712D SBD5 S2\" id=\"t2w_193\">du </span><span class=\"S712E SBD5 S2\" id=\"t2x_193\">taux </span><span class=\"S712F SBD5 S2\" id=\"t2y_193\">de </span><span class=\"S7130 SBD5 S2\" id=\"t2z_193\">croissance perp\u00e9tuelle </span><span class=\"S7131 SBD5 S2\" id=\"t30_193\">- </span><span class=\"S7132 SBD5 S2\" id=\"t31_193\">5 </span><span class=\"S7133 SBD5 S2\" id=\"t32_193\">% </span><span class=\"S7134 SBD5 S2\" id=\"t33_193\">-4 </span><span class=\"S7135 SBD5 S2\" id=\"t34_193\">% </span><span class=\"S7136 SBD5 S2\" id=\"t35_193\">- </span><span class=\"S7137 SBD5 S2\" id=\"t36_193\">4 </span><span class=\"S7138 SBD5 S2\" id=\"t37_193\">% </span><span class=\"S85E SBD5 S2\" id=\"t38_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S7139 SBD3 S2\" id=\"t39_193\">au </span><span class=\"S713A SBD3 S2\" id=\"t3a_193\">taux d\u2019occupation </span><span class=\"S713B SBD5 S2\" id=\"t3b_193\">Augmentation d\u2019</span><span class=\"S713C SBD3 S2\" id=\"t3c_193\">un point </span><span class=\"S713D SBD5 S2\" id=\"t3d_193\">du </span><span class=\"S713E SBD5 S2\" id=\"t3e_193\">taux </span><span class=\"S713F SBD5 S2\" id=\"t3f_193\">d\u2019occupation </span><span class=\"S7140 SBD5 S2\" id=\"t3g_193\">4 </span><span class=\"S7141 SBD5 S2\" id=\"t3h_193\">% </span><span class=\"S7142 SBD5 S2\" id=\"t3i_193\">11 </span><span class=\"S7143 SBD5 S2\" id=\"t3j_193\">% </span><span class=\"S7144 SBD5 S2\" id=\"t3k_193\">- 17 </span><span class=\"S7145 SBD5 S2\" id=\"t3l_193\">% </span><span class=\"S7146 SBD5 S2\" id=\"t3m_193\">Diminution d\u2019</span><span class=\"S7147 SBD3 S2\" id=\"t3n_193\">un point </span><span class=\"S7148 SBD5 S2\" id=\"t3o_193\">du </span><span class=\"S7149 SBD5 S2\" id=\"t3p_193\">taux </span><span class=\"S714A SBD5 S2\" id=\"t3q_193\">d\u2019occupation </span><span class=\"S714B SBD5 S2\" id=\"t3r_193\">- </span><span class=\"S714C SBD5 S2\" id=\"t3s_193\">10 </span><span class=\"S714D SBD5 S2\" id=\"t3t_193\">% </span><span class=\"S714E SBD5 S2\" id=\"t3u_193\">- </span><span class=\"S714F SBD5 S2\" id=\"t3v_193\">29 </span><span class=\"S7150 SBD5 S2\" id=\"t3w_193\">% </span><span class=\"S7151 SBD5 S2\" id=\"t3x_193\">- </span><span class=\"S7152 SBD5 S2\" id=\"t3y_193\">32 </span><span class=\"S7153 SBD5 S2\" id=\"t3z_193\">% </span><span class=\"S5E4C SBD5 S2\" id=\"t40_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S7154 SBD3 S2\" id=\"t41_193\">au </span><span class=\"S7155 SBD3 S2\" id=\"t42_193\">prix moyen de vent </span><span class=\"S7156 SBD5 S2\" id=\"t43_193\">Augmentation d\u2019</span><span class=\"S7157 SBD3 S2\" id=\"t44_193\">un pour cent </span><span class=\"S7158 SBD5 S2\" id=\"t45_193\">du </span><span class=\"S7159 SBD5 S2\" id=\"t46_193\">prix </span><span class=\"S715A SBD5 S2\" id=\"t47_193\">moyen de vente </span><span class=\"S715B SBD5 S2\" id=\"t48_193\">-1 </span><span class=\"S715C SBD5 S2\" id=\"t49_193\">% </span><span class=\"S715D SBD5 S2\" id=\"t4a_193\">2 </span><span class=\"S715E SBD5 S2\" id=\"t4b_193\">% </span><span class=\"S715F SBD5 S2\" id=\"t4c_193\">- 7 </span><span class=\"S7160 SBD5 S2\" id=\"t4d_193\">% </span><span class=\"S7161 SBD5 S2\" id=\"t4e_193\">Diminution d\u2019</span><span class=\"S7162 SBD3 S2\" id=\"t4f_193\">un pour cent </span><span class=\"S7163 SBD5 S2\" id=\"t4g_193\">du </span><span class=\"S7164 SBD5 S2\" id=\"t4h_193\">prix </span><span class=\"S7165 SBD5 S2\" id=\"t4i_193\">moyen </span><span class=\"S7166 SBD5 S2\" id=\"t4j_193\">de vente </span><span class=\"S7167 SBD5 S2\" id=\"t4k_193\">- 6 </span><span class=\"S7168 SBD5 S2\" id=\"t4l_193\">% </span><span class=\"S7169 SBD5 S2\" id=\"t4m_193\">-20 </span><span class=\"S716A SBD5 S2\" id=\"t4n_193\">% </span><span class=\"S716B SBD5 S2\" id=\"t4o_193\">- </span><span class=\"S716C SBD5 S2\" id=\"t4p_193\">15 </span><span class=\"S716D SBD5 S2\" id=\"t4q_193\">% </span><span class=\"S5528 SBD5 S2\" id=\"t4r_193\">Sensibilit\u00e9 de la valeur recouvrable </span><span class=\"S6FB7 SBD3 S2\" id=\"t4s_193\">au </span><span class=\"S716E SBD3 S2\" id=\"t4t_193\">taux de marge </span><span class=\"S716F SBD5 S2\" id=\"t4u_193\">Augmentation d\u2019</span><span class=\"S7170 SBD3 S2\" id=\"t4v_193\">un point </span><span class=\"S7171 SBD5 S2\" id=\"t4w_193\">du </span><span class=\"S7172 SBD5 S2\" id=\"t4x_193\">taux </span><span class=\"S7173 SBD5 S2\" id=\"t4y_193\">de </span><span class=\"S7174 SBD5 S2\" id=\"t4z_193\">marge </span><span class=\"S7175 SBD5 S2\" id=\"t50_193\">- </span><span class=\"S7176 SBD5 S2\" id=\"t51_193\">9 </span><span class=\"S7177 SBD5 S2\" id=\"t52_193\">% </span><span class=\"S7178 SBD5 S2\" id=\"t53_193\">- </span><span class=\"S7179 SBD5 S2\" id=\"t54_193\">26 </span><span class=\"S717A SBD5 S2\" id=\"t55_193\">% </span><span class=\"S717B SBD5 S2\" id=\"t56_193\">- </span><span class=\"S717C SBD5 S2\" id=\"t57_193\">30 </span><span class=\"S717D SBD5 S2\" id=\"t58_193\">% </span><span class=\"S717E SBD5 S2\" id=\"t59_193\">Diminution d\u2019</span><span class=\"S717F SBD3 S2\" id=\"t5a_193\">un point </span><span class=\"S7180 SBD5 S2\" id=\"t5b_193\">du </span><span class=\"S7181 SBD5 S2\" id=\"t5c_193\">taux </span><span class=\"S7182 SBD5 S2\" id=\"t5d_193\">de </span><span class=\"S7183 SBD5 S2\" id=\"t5e_193\">marge </span><span class=\"S7184 SBD5 S2\" id=\"t5f_193\">3 </span><span class=\"S7185 SBD5 S2\" id=\"t5g_193\">% </span><span class=\"S7186 SBD5 S2\" id=\"t5h_193\">9 </span><span class=\"S7187 SBD5 S2\" id=\"t5i_193\">% </span><span class=\"S7188 SBD5 S2\" id=\"t5j_193\">- 18 </span><span class=\"S7189 SBD5 S2\" id=\"t5k_193\">% </span><span class=\"S2EBB SBD5 S2\" id=\"t5l_193\">La valeur des \u00e9carts d\u2019acquisition et des actifs corporels et incorporels </span><span class=\"S718A SBD5 S2\" id=\"t5m_193\">n\u2019a </span><span class=\"S718B SBD5 S2\" id=\"t5n_193\">pas \u00e0 </span><span class=\"S718C SBD5 S2\" id=\"t5o_193\">faire l\u2019objet d\u2019une d\u00e9pr\u00e9ciation tant que, sur chaque exercice </span><span class=\"SC5D SBD5 S2\" id=\"t5p_193\">du </span><span class=\"S718D S1ABE S2\" id=\"t5q_193\">business </span><span class=\"S718E S1ABE S2\" id=\"t5r_193\">plan </span><span class=\"S718F SBD5 S2\" id=\"t5s_193\">: </span><span class=\"S7190 SBD5 S2\" id=\"t5t_193\">le taux d\u2019actualisation </span><span class=\"S7191 S5048 S2\" id=\"t5u_193\">E </span><span class=\"S7192 SBD5 S2\" id=\"t5v_193\">n\u2019augmente </span><span class=\"S7193 SBD5 S2\" id=\"t5w_193\">pas de plus de </span><span class=\"S7194 SBD5 S2\" id=\"t5x_193\">4 </span><span class=\"S7195 SBD5 S2\" id=\"t5y_193\">points </span><span class=\"S7196 SBD5 S2\" id=\"t5z_193\">3 </span><span class=\"S7197 SBD5 S2\" id=\"t60_193\">points </span><span class=\"S7198 SBD5 S2\" id=\"t61_193\">7 </span><span class=\"S7199 SBD5 S2\" id=\"t62_193\">points </span><span class=\"S719A SBD5 S2\" id=\"t63_193\">le taux de croissance </span><span class=\"S719B S5048 S2\" id=\"t64_193\">E </span><span class=\"S719C SBD5 S2\" id=\"t65_193\">ne </span><span class=\"S719D SBD5 S2\" id=\"t66_193\">baisse </span><span class=\"S719E SBD5 S2\" id=\"t67_193\">pas </span><span class=\"S719F SBD5 S2\" id=\"t68_193\">de plus de </span><span class=\"S71A0 SBD5 S2\" id=\"t69_193\">5 </span><span class=\"S71A1 SBD5 S2\" id=\"t6a_193\">points </span><span class=\"S71A2 SBD5 S2\" id=\"t6b_193\">4 </span><span class=\"S71A3 SBD5 S2\" id=\"t6c_193\">points </span><span class=\"S71A4 SBD5 S2\" id=\"t6d_193\">10 </span><span class=\"S71A5 SBD5 S2\" id=\"t6e_193\">points </span><span class=\"S71A6 SBD5 S2\" id=\"t6f_193\">le taux d\u2019occupation </span><span class=\"S71A7 S5048 S2\" id=\"t6g_193\">E </span><span class=\"S71A8 SBD5 S2\" id=\"t6h_193\">ne </span><span class=\"S71A9 SBD5 S2\" id=\"t6i_193\">baisse </span><span class=\"S71AA SBD5 S2\" id=\"t6j_193\">pas </span><span class=\"S71AB SBD5 S2\" id=\"t6k_193\">de plus de </span><span class=\"S71AC SBD5 S2\" id=\"t6l_193\">4 </span><span class=\"S71AD SBD5 S2\" id=\"t6m_193\">points </span><span class=\"S71AE SBD5 S2\" id=\"t6n_193\">1,2 </span><span class=\"S71AF SBD5 S2\" id=\"t6o_193\">point </span><span class=\"S71B0 SBD5 S2\" id=\"t6p_193\">2 </span><span class=\"S71B1 SBD5 S2\" id=\"t6q_193\">points </span><span class=\"S71B2 SBD5 S2\" id=\"t6r_193\">le prix moyen de vente </span><span class=\"S71B3 S5048 S2\" id=\"t6s_193\">E </span><span class=\"S71B4 SBD5 S2\" id=\"t6t_193\">ne </span><span class=\"S71B5 SBD5 S2\" id=\"t6u_193\">baisse </span><span class=\"S71B6 SBD5 S2\" id=\"t6v_193\">pas de </span><span class=\"S71B7 SBD5 S2\" id=\"t6w_193\">plus de </span><span class=\"S71B8 SBD5 S2\" id=\"t6x_193\">8 </span><span class=\"S71B9 SBD5 S2\" id=\"t6y_193\">% </span><span class=\"S71BA SBD5 S2\" id=\"t6z_193\">1,8 </span><span class=\"S71BB SBD5 S2\" id=\"t70_193\">% </span><span class=\"S71BC SBD5 S2\" id=\"t71_193\">5 </span><span class=\"S71BD SBD5 S2\" id=\"t72_193\">% </span><span class=\"S71BE SBD5 S2\" id=\"t73_193\">le taux de marge op\u00e9rationnelle </span><span class=\"S71BF S5048 S2\" id=\"t74_193\">E </span><span class=\"S71C0 SBD5 S2\" id=\"t75_193\">ne baisse pas de plus de </span><span class=\"S71C1 SBD5 S2\" id=\"t76_193\">19 </span><span class=\"S71C2 SBD5 S2\" id=\"t77_193\">points </span><span class=\"S71C3 SBD5 S2\" id=\"t78_193\">1,3 </span><span class=\"S71C4 SBD5 S2\" id=\"t79_193\">point </span><span class=\"S71C5 SBD5 S2\" id=\"t7a_193\">2 </span><span class=\"S71C6 SBD5 S2\" id=\"t7b_193\">points </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30424": {
   "value": "<span class=\"S6372 S2D8 S2\" id=\"t7_174\">1.11 \u2013 Immobilisations incorporelles </span><span class=\"S6373 S2D2 S2DE S2\" id=\"t8_174\">Les immobilisations incorporelles acquises s\u00e9par\u00e9ment figurent au </span><span class=\"S21DD S2D2 S2DE S2\" id=\"t9_174\">bilan </span><span class=\"S6374 S2D2 S2DE S2\" id=\"ta_174\">\u00e0 </span><span class=\"S6375 S2D2 S2DE S2\" id=\"tb_174\">leur </span><span class=\"S6376 S2D2 S2DE S2\" id=\"tc_174\">co\u00fbt </span><span class=\"S6377 S2D2 S2DE S2\" id=\"td_174\">d\u2019acquisition </span><span class=\"S6378 S2D2 S2DE S2\" id=\"te_174\">diminu\u00e9 </span><span class=\"S6379 S2D2 S2DE S2\" id=\"tf_174\">du </span><span class=\"S637A S2D2 S2DE S2\" id=\"tg_174\">cumul </span><span class=\"S637B S2D2 S2DE S2\" id=\"th_174\">des </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ti_174\">amortissements et des \u00e9ventuelles pertes de valeur. </span><span class=\"S637C S2D2 S2DE S2\" id=\"tj_174\">Les immobilisations incorporelles acquises dans le cadre d\u2019un </span><span class=\"S637D S2D2 S2DE S2\" id=\"tk_174\">regroupement d\u2019entreprises sont enregistr\u00e9es, pour leur juste valeur </span><span class=\"S637E S2D2 S2DE S2\" id=\"tl_174\">\u00e0 la date d\u2019acquisition, s\u00e9par\u00e9ment de l\u2019\u00e9cart d\u2019acquisition si elles </span><span class=\"S637F S2D2 S2DE S2\" id=\"tm_174\">sont identifiables, c\u2019est-\u00e0-dire si elles remplissent l\u2019une des deux </span><span class=\"S1257 S2D2 S2DE S2\" id=\"tn_174\">conditions suivantes </span><span class=\"S6380 S2D2 S2DE S2\" id=\"to_174\">: </span><span class=\"S6381 S2D2 S2DE S2\" id=\"tp_174\">elles r\u00e9sultent de droits l\u00e9gaux ou contractuels </span><span class=\"S6382 S2D2 S2DE S2\" id=\"tq_174\">; ou </span><span class=\"S5D6 S2DB S2DE S2\" id=\"tr_174\">E </span><span class=\"S3B3 S2D2 S2DE S2\" id=\"ts_174\">elles sont s\u00e9parables de l\u2019entit\u00e9 acquise. </span><span class=\"S5CB1 S2DB S2DE S2\" id=\"tt_174\">E </span><span class=\"S5E84 S2D2 S2DE S2\" id=\"tu_174\">Elles correspondent essentiellement aux marques. </span><span class=\"S2896 S2D2 S2DE S2\" id=\"tv_174\">Les immobilisations incorporelles comprennent </span><span class=\"S6383 S2D2 S2DE S2\" id=\"tw_174\">: </span><span class=\"S6384 S2D2 S2DE S2\" id=\"tx_174\">les marques qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6385 S2DB S2DE S2\" id=\"ty_174\">E </span><span class=\"S6386 S2D2 S2DE S2\" id=\"tz_174\">de vie ind\u00e9finie, le Groupe ayant jug\u00e9 qu\u2019il n\u2019existait pas de limite </span><span class=\"S6387 S2D2 S2DE S2\" id=\"t10_174\">pr\u00e9visible \u00e0 la p\u00e9riode au cours de laquelle il s\u2019attend \u00e0 pouvoir </span><span class=\"S6388 S2D2 S2DE S2\" id=\"t11_174\">les utiliser. </span><span class=\"S6389 S2D2 S2DE S2\" id=\"t12_174\">Elles sont inscrites au bilan sur la base d\u2019une valorisation r\u00e9alis\u00e9e </span><span class=\"S638A S2D2 S2DE S2\" id=\"t13_174\">\u00e0 leur date d\u2019acquisition par des experts ind\u00e9pendants selon une </span><span class=\"S638B S2D2 S2DE S2\" id=\"t14_174\">approche multicrit\u00e8re tenant compte de leur notori\u00e9t\u00e9 et de leur </span><span class=\"S638C S2D2 S2DE S2\" id=\"t15_174\">contribution future aux r\u00e9sultats. </span><span class=\"S638D S2D2 S2DE S2\" id=\"t16_174\">Les marques ne sont donc pas amorties, mais leur valorisation </span><span class=\"S638E S2D2 S2DE S2\" id=\"t17_174\">fait l\u2019objet d\u2019un test d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur </span><span class=\"S638F S2D2 S2DE S2\" id=\"t18_174\">et au minimum une fois par an. Une perte de valeur est constat\u00e9e </span><span class=\"S6390 S2D2 S2DE S2\" id=\"t19_174\">si l\u2019application des tests de d\u00e9pr\u00e9ciation conduit \u00e0 une \u00e9valuation </span><span class=\"S6391 S2D2 S2DE S2\" id=\"t1a_174\">inf\u00e9rieure \u00e0 leur valeur nette comptable. </span><span class=\"S6392 S2D2 S2DE S2\" id=\"t1b_174\">Le Groupe d\u00e9termine la valeur d\u2019utilit\u00e9 de chacune de ses </span><span class=\"S6393 S2D2 S2DE S2\" id=\"t1c_174\">marques en proc\u00e9dant \u00e0 la mise \u00e0 jour de leur valorisation, soit </span><span class=\"S6394 S2D2 S2DE S2\" id=\"t1d_174\">selon la m\u00e9thode utilis\u00e9e pour les tests de d\u00e9pr\u00e9ciation des </span><span class=\"S6395 S2D2 S2DE S2\" id=\"t1e_174\">\u00e9carts d\u2019acquisition (\u00e0 savoir une actualisation des flux futurs de </span><span class=\"S6396 S2D2 S2DE S2\" id=\"t1f_174\">tr\u00e9sorerie g\u00e9n\u00e9r\u00e9s par l\u2019activit\u00e9 couverte par la marque), soit </span><span class=\"S6397 S2D2 S2DE S2\" id=\"t1g_174\">selon la m\u00e9thode des redevances (projection \u00e0 l\u2019infini des </span><span class=\"S6398 S2D2 S2DE S2\" id=\"t1h_174\">redevances d\u2019une marque). En cas de d\u00e9pr\u00e9ciation, celle-ci est </span><span class=\"S6399 S2D2 S2DE S2\" id=\"t1i_174\">enregistr\u00e9e dans la rubrique \u00ab </span><span class=\"S639A S2D2 S2DE S2\" id=\"t1j_174\">Autres charges op\u00e9rationnelles </span><span class=\"S639B S2D2 S2DE S2\" id=\"t1k_174\">\u00bb </span><span class=\"S639C S2D2 S2DE S2\" id=\"t1l_174\">du compte de r\u00e9sultat. Cette provision peut \u00eatre reprise </span><span class=\"S639D S2D2 S2DE S2\" id=\"t1m_174\">ult\u00e9rieurement si la valeur recouvrable redevient plus \u00e9lev\u00e9e que </span><span class=\"S639E S2D2 S2DE S2\" id=\"t1n_174\">la valeur nette comptable </span><span class=\"S639F S2D2 S2DE S2\" id=\"t1o_174\">; </span><span class=\"S63A0 S2D2 S2DE S2\" id=\"t1p_174\">les autres immobilisations incorporelles que le Groupe a </span><span class=\"S63A1 S2DB S2DE S2\" id=\"t1q_174\">E </span><span class=\"S63A2 S2D2 S2DE S2\" id=\"t1r_174\">qualifi\u00e9es d\u2019immobilisations \u00e0 dur\u00e9e de vie d\u00e9finie. Elles </span><span class=\"S63A3 S2D2 S2DE S2\" id=\"t1s_174\">concernent essentiellement les concessions et brevets qui </span><span class=\"S63A4 S2D2 S2DE S2\" id=\"t1t_174\">correspondent principalement aux licences d\u2019exploitation des </span><span class=\"S63A5 S2D2 S2DE S2\" id=\"t1u_174\">logiciels, ainsi que les d\u00e9penses li\u00e9es \u00e0 des programmes </span><span class=\"S63A6 S2D2 S2DE S2\" id=\"t1v_174\">informatiques. Ces immobilisations sont amorties selon le mode </span><span class=\"S63A7 S2D2 S2DE S2\" id=\"t1w_174\">lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63A8 S2D2 S2DE S2\" id=\"t1x_174\">comprise en g\u00e9n\u00e9ral entre 3 et </span><span class=\"S63A9 S2D2 S2DE S2\" id=\"t1y_174\">8 </span><span class=\"S63AA S2D2 S2DE S2\" id=\"t1z_174\">ans. En cas d\u2019indices de perte de </span><span class=\"S63AB S2D2 S2DE S2\" id=\"t20_174\">valeur, un test de valorisation est syst\u00e9matiquement r\u00e9alis\u00e9. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30452": {
   "value": "<span class=\"S2896 S2D2 S2DE S2\" id=\"tv_174\">Les immobilisations incorporelles comprennent </span><span class=\"S6383 S2D2 S2DE S2\" id=\"tw_174\">: </span><span class=\"S6384 S2D2 S2DE S2\" id=\"tx_174\">les marques qualifi\u00e9es d\u2019immobilisations incorporelles \u00e0 dur\u00e9e </span><span class=\"S6385 S2DB S2DE S2\" id=\"ty_174\">E </span><span class=\"S6386 S2D2 S2DE S2\" id=\"tz_174\">de vie ind\u00e9finie, le Groupe ayant jug\u00e9 qu\u2019il n\u2019existait pas de limite </span><span class=\"S6387 S2D2 S2DE S2\" id=\"t10_174\">pr\u00e9visible \u00e0 la p\u00e9riode au cours de laquelle il s\u2019attend \u00e0 pouvoir </span><span class=\"S6388 S2D2 S2DE S2\" id=\"t11_174\">les utiliser. </span><span class=\"S6389 S2D2 S2DE S2\" id=\"t12_174\">Elles sont inscrites au bilan sur la base d\u2019une valorisation r\u00e9alis\u00e9e </span><span class=\"S638A S2D2 S2DE S2\" id=\"t13_174\">\u00e0 leur date d\u2019acquisition par des experts ind\u00e9pendants selon une </span><span class=\"S638B S2D2 S2DE S2\" id=\"t14_174\">approche multicrit\u00e8re tenant compte de leur notori\u00e9t\u00e9 et de leur </span><span class=\"S638C S2D2 S2DE S2\" id=\"t15_174\">contribution future aux r\u00e9sultats. </span><span class=\"S638D S2D2 S2DE S2\" id=\"t16_174\">Les marques ne sont donc pas amorties, mais leur valorisation </span><span class=\"S638E S2D2 S2DE S2\" id=\"t17_174\">fait l\u2019objet d\u2019un test d\u00e8s l\u2019apparition d\u2019indices de pertes de valeur </span><span class=\"S638F S2D2 S2DE S2\" id=\"t18_174\">et au minimum une fois par an. Une perte de valeur est constat\u00e9e </span><span class=\"S6390 S2D2 S2DE S2\" id=\"t19_174\">si l\u2019application des tests de d\u00e9pr\u00e9ciation conduit \u00e0 une \u00e9valuation </span><span class=\"S6391 S2D2 S2DE S2\" id=\"t1a_174\">inf\u00e9rieure \u00e0 leur valeur nette comptable. </span><span class=\"S6392 S2D2 S2DE S2\" id=\"t1b_174\">Le Groupe d\u00e9termine la valeur d\u2019utilit\u00e9 de chacune de ses </span><span class=\"S6393 S2D2 S2DE S2\" id=\"t1c_174\">marques en proc\u00e9dant \u00e0 la mise \u00e0 jour de leur valorisation, soit </span><span class=\"S6394 S2D2 S2DE S2\" id=\"t1d_174\">selon la m\u00e9thode utilis\u00e9e pour les tests de d\u00e9pr\u00e9ciation des </span><span class=\"S6395 S2D2 S2DE S2\" id=\"t1e_174\">\u00e9carts d\u2019acquisition (\u00e0 savoir une actualisation des flux futurs de </span><span class=\"S6396 S2D2 S2DE S2\" id=\"t1f_174\">tr\u00e9sorerie g\u00e9n\u00e9r\u00e9s par l\u2019activit\u00e9 couverte par la marque), soit </span><span class=\"S6397 S2D2 S2DE S2\" id=\"t1g_174\">selon la m\u00e9thode des redevances (projection \u00e0 l\u2019infini des </span><span class=\"S6398 S2D2 S2DE S2\" id=\"t1h_174\">redevances d\u2019une marque). En cas de d\u00e9pr\u00e9ciation, celle-ci est </span><span class=\"S6399 S2D2 S2DE S2\" id=\"t1i_174\">enregistr\u00e9e dans la rubrique \u00ab </span><span class=\"S639A S2D2 S2DE S2\" id=\"t1j_174\">Autres charges op\u00e9rationnelles </span><span class=\"S639B S2D2 S2DE S2\" id=\"t1k_174\">\u00bb </span><span class=\"S639C S2D2 S2DE S2\" id=\"t1l_174\">du compte de r\u00e9sultat. Cette provision peut \u00eatre reprise </span><span class=\"S639D S2D2 S2DE S2\" id=\"t1m_174\">ult\u00e9rieurement si la valeur recouvrable redevient plus \u00e9lev\u00e9e que </span><span class=\"S639E S2D2 S2DE S2\" id=\"t1n_174\">la valeur nette comptable </span><span class=\"S639F S2D2 S2DE S2\" id=\"t1o_174\">; </span><span class=\"S63A0 S2D2 S2DE S2\" id=\"t1p_174\">les autres immobilisations incorporelles que le Groupe a </span><span class=\"S63A1 S2DB S2DE S2\" id=\"t1q_174\">E </span><span class=\"S63A2 S2D2 S2DE S2\" id=\"t1r_174\">qualifi\u00e9es d\u2019immobilisations \u00e0 dur\u00e9e de vie d\u00e9finie. Elles </span><span class=\"S63A3 S2D2 S2DE S2\" id=\"t1s_174\">concernent essentiellement les concessions et brevets qui </span><span class=\"S63A4 S2D2 S2DE S2\" id=\"t1t_174\">correspondent principalement aux licences d\u2019exploitation des </span><span class=\"S63A5 S2D2 S2DE S2\" id=\"t1u_174\">logiciels, ainsi que les d\u00e9penses li\u00e9es \u00e0 des programmes </span><span class=\"S63A6 S2D2 S2DE S2\" id=\"t1v_174\">informatiques. Ces immobilisations sont amorties selon le mode </span><span class=\"S63A7 S2D2 S2DE S2\" id=\"t1w_174\">lin\u00e9aire sur des p\u00e9riodes qui correspondent \u00e0 leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63A8 S2D2 S2DE S2\" id=\"t1x_174\">comprise en g\u00e9n\u00e9ral entre 3 et </span><span class=\"S63A9 S2D2 S2DE S2\" id=\"t1y_174\">8 </span><span class=\"S63AA S2D2 S2DE S2\" id=\"t1z_174\">ans. En cas d\u2019indices de perte de </span><span class=\"S63AB S2D2 S2DE S2\" id=\"t20_174\">valeur, un test de valorisation est syst\u00e9matiquement r\u00e9alis\u00e9. </span><span class=\"S63E5 S2D2 S2DE S2\" id=\"t3q_174\">\u00c0 partir de la date de mise en service du bien, les immobilisations </span><span class=\"S63E6 S2D2 S2DE S2\" id=\"t3r_174\">corporelles sont amorties lin\u00e9airement, selon une approche par </span><span class=\"S63E7 S2D2 S2DE S2\" id=\"t3s_174\">composants, sur leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63E8 S2D2 S2DE S2\" id=\"t3t_174\">: </span><span class=\"S8AF SBD5 S2\" id=\"t3u_174\">Constructions </span><span class=\"S63E9 SBD5 S2\" id=\"t3v_174\">20 - </span><span class=\"S63EA SBD5 S2\" id=\"t3w_174\">54 </span><span class=\"S63EB SBD5 S2\" id=\"t3x_174\">ans </span><span class=\"S4094 SBD5 S2\" id=\"t3y_174\">Mat\u00e9riel, agencements, installations </span><span class=\"S63EC SBD5 S2\" id=\"t3z_174\">5 - </span><span class=\"S4097 SBD5 S2\" id=\"t40_174\">16 </span><span class=\"S63ED SBD5 S2\" id=\"t41_174\">ans </span><span class=\"S94E SBD5 S2\" id=\"t42_174\">Mobilier </span><span class=\"S63EE SBD5 S2\" id=\"t43_174\">7 - </span><span class=\"S63EF SBD5 S2\" id=\"t44_174\">12 </span><span class=\"S63F0 SBD5 S2\" id=\"t45_174\">ans </span><span class=\"S1485 SBD5 S2\" id=\"t46_174\">Autres actifs corporels </span><span class=\"S63F1 SBD5 S2\" id=\"t47_174\">3 - </span><span class=\"S63F2 SBD5 S2\" id=\"t48_174\">4 </span><span class=\"S63F3 SBD5 S2\" id=\"t49_174\">ans </span><span class=\"S6448 S2D2 S2DE S2\" id=\"t1x_175\">Le droit d\u2019utilisation est amorti sur une base lin\u00e9aire, sur la dur\u00e9e du </span><span class=\"S6449 S2D2 S2DE S2\" id=\"t1y_175\">contrat de location. Cette dur\u00e9e, d\u00e9termin\u00e9e au niveau de chaque </span><span class=\"S644A S2D2 S2DE S2\" id=\"t1z_175\">contrat, est la dur\u00e9e ex\u00e9cutoire du contrat, telle que d\u00e9finie par la </span><span class=\"S644B S2D2 S2DE S2\" id=\"t20_175\">d\u00e9cision de l\u2019IFRIC publi\u00e9e en d\u00e9cembre </span><span class=\"S644C S2D2 S2DE S2\" id=\"t21_175\">2019, prenant en compte </span><span class=\"S277B S2D2 S2DE S2\" id=\"t22_175\">notamment </span><span class=\"S644D S2D2 S2DE S2\" id=\"t23_175\">l\u2019appr\u00e9ciation </span><span class=\"S644E S2D2 S2DE S2\" id=\"t24_175\">de </span><span class=\"S644F S2D2 S2DE S2\" id=\"t25_175\">l\u2019exercice </span><span class=\"S6450 S2D2 S2DE S2\" id=\"t26_175\">des </span><span class=\"S6451 S2D2 S2DE S2\" id=\"t27_175\">options </span><span class=\"S6452 S2D2 S2DE S2\" id=\"t28_175\">de </span><span class=\"S335 S2D2 S2DE S2\" id=\"t29_175\">renouvellement. </span><span class=\"S6453 S2D2 S2DE S2\" id=\"t2a_175\">Le </span><span class=\"S6454 S2D2 S2DE S2\" id=\"t2b_175\">droit </span><span class=\"S6455 S2D2 S2DE S2\" id=\"t2c_175\">d\u2019utilisation </span><span class=\"S6456 S2D2 S2DE S2\" id=\"t2d_175\">pourra </span><span class=\"S6457 S2D2 S2DE S2\" id=\"t2e_175\">faire </span><span class=\"S6458 S2D2 S2DE S2\" id=\"t2f_175\">l\u2019objet </span><span class=\"S6459 S2D2 S2DE S2\" id=\"t2g_175\">d\u2019ajustements ult\u00e9rieurs au titre de r\u00e9\u00e9valuations de la dette de </span><span class=\"S645A S2D2 S2DE S2\" id=\"t2h_175\">loyers. Il sera soumis aux tests de d\u00e9pr\u00e9ciations et diminu\u00e9 des </span><span class=\"S5A9C S2D2 S2DE S2\" id=\"t2i_175\">pertes de valeur \u00e9ventuellement enregistr\u00e9es. </span><span class=\"S7341 S625B S2\" id=\"t7_217\">Dotations nettes aux amortissements et </span><span class=\"S7E9C S625B S2\" id=\"t8_217\">provisions </span><span class=\"S7342 S625C S2\" id=\"t9_217\">Note </span><span class=\"S7343 S625C S2\" id=\"ta_217\">28 </span><span class=\"S749D SBD4 S2\" id=\"tb_217\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tc_217\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"td_217\">Exercice 2021/2022 </span><span class=\"S1EAA SBD5 S2\" id=\"te_217\">Dotations nettes aux amortissements </span><span class=\"S7E27 SBD5 S2\" id=\"tf_217\">- </span><span class=\"S74A0 SBD5 S2\" id=\"tg_217\">40 </span><span class=\"S74A1 SBD5 S2\" id=\"th_217\">492 </span><span class=\"S7E28 SBD5 S2\" id=\"ti_217\">- </span><span class=\"S74A2 SBD5 S2\" id=\"tj_217\">43 </span><span class=\"S74A3 SBD5 S2\" id=\"tk_217\">887 </span><span class=\"S8DA SBD5 S2\" id=\"tl_217\">Dotations aux amortissements des droits d\u2019utilisation </span><span class=\"S7E9D SBD5 S2\" id=\"tm_217\">- </span><span class=\"S78E4 SBD5 S2\" id=\"tn_217\">225 </span><span class=\"S74A5 SBD5 S2\" id=\"to_217\">236 </span><span class=\"S7E9E SBD5 S2\" id=\"tp_217\">- </span><span class=\"S78E5 SBD5 S2\" id=\"tq_217\">201 </span><span class=\"S7452 SBD5 S2\" id=\"tr_217\">486 </span><span class=\"S5E70 SBD5 S2\" id=\"ts_217\">Dotations nettes aux provisions </span><span class=\"S7E9F SBD5 S2\" id=\"tt_217\">- </span><span class=\"S7EA0 SBD5 S2\" id=\"tu_217\">35 </span><span class=\"S78E7 SBD5 S2\" id=\"tv_217\">910 </span><span class=\"S7EA1 SBD5 S2\" id=\"tw_217\">- </span><span class=\"S745B SBD5 S2\" id=\"tx_217\">19 </span><span class=\"S745C SBD5 S2\" id=\"ty_217\">066 </span><span class=\"S2D9C S71F S2\" id=\"tz_217\">TOTAL </span><span class=\"S7EA2 S71F S2\" id=\"t10_217\">- </span><span class=\"S7EA3 S71F S2\" id=\"t11_217\">301 </span><span class=\"S7EA4 S71F S2\" id=\"t12_217\">638 </span><span class=\"S7EA5 S71F S2\" id=\"t13_217\">- </span><span class=\"S7EA6 S71F S2\" id=\"t14_217\">264 </span><span class=\"S7EA7 S71F S2\" id=\"t15_217\">439 </span><span class=\"S7EA8 S2D2 S2DE S2\" id=\"t16_217\">Sur l\u2019exercice 2022/2023, les dotations nettes du Groupe sont en augmentation de 37 </span><span class=\"S7EA9 S2D2 S2DE S2\" id=\"t17_217\">199 </span><span class=\"S7EAA S2D2 S2DE S2\" id=\"t18_217\">milliers d\u2019euros par rapport \u00e0 l\u2019exercice 2021/2022, </span><span class=\"S7EAB S2D2 S2DE S2\" id=\"t19_217\">y compris 23 </span><span class=\"S7EAC S2D2 S2DE S2\" id=\"t1a_217\">750 </span><span class=\"S7EAD S2D2 S2DE S2\" id=\"t1b_217\">milliers d\u2019euros portant sur l\u2019amortissement des droits d\u2019utilisation (notamment en lien avec les entr\u00e9es de p\u00e9rim\u00e8tre de la </span><span class=\"SE86 S2D2 S2DE S2\" id=\"t1c_217\">p\u00e9riode). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30495": {
   "value": "<span class=\"S63AC S2D8 S2\" id=\"t21_174\">1.12 \u2013 Subventions </span><span class=\"S63AD S2D2 S2DE S2\" id=\"t22_174\">Les subventions d\u2019investissement sont pr\u00e9sent\u00e9es au bilan en </span><span class=\"S63AE S2D2 S2DE S2\" id=\"t23_174\">diminution du montant de l\u2019actif au titre duquel elles ont \u00e9t\u00e9 </span><span class=\"SCB3 S2D2 S2DE S2\" id=\"t24_174\">re\u00e7ues. </span><span class=\"S63AF S2D2 S2DE S2\" id=\"t25_174\">Par ailleurs au cours des exercices 2021/2022, le Groupe a b\u00e9n\u00e9fici\u00e9 </span><span class=\"S63B0 S2D2 S2DE S2\" id=\"t26_174\">d\u2019aides gouvernementales relatives aux mesures de ch\u00f4mage partiel </span><span class=\"S63B1 S2D2 S2DE S2\" id=\"t27_174\">et </span><span class=\"S63B2 S2D2 S2DE S2\" id=\"t28_174\">de </span><span class=\"S63B3 S2D2 S2DE S2\" id=\"t29_174\">maintien </span><span class=\"S63B4 S2D2 S2DE S2\" id=\"t2a_174\">de </span><span class=\"S63B5 S2D2 S2DE S2\" id=\"t2b_174\">l\u2019emploi </span><span class=\"S63B6 S2D2 S2DE S2\" id=\"t2c_174\">dans </span><span class=\"S63B7 S2D2 S2DE S2\" id=\"t2d_174\">certains </span><span class=\"S63B8 S2D2 S2DE S2\" id=\"t2e_174\">pays </span><span class=\"S63B9 S2D2 S2DE S2\" id=\"t2f_174\">(Belgique, </span><span class=\"S17FF S2D2 S2DE S2\" id=\"t2g_174\">Pays-Bas, </span><span class=\"S63BA S2D2 S2DE S2\" id=\"t2h_174\">Allemagne </span><span class=\"S63BB S2D2 S2DE S2\" id=\"t2i_174\">et </span><span class=\"S63BC S2D2 S2DE S2\" id=\"t2j_174\">France), pr\u00e9sent\u00e9es en d\u00e9duction des </span><span class=\"S63BD S2D2 S2DE S2\" id=\"t2k_174\">charges de personnel dans le compte de r\u00e9sultat de l\u2019exercice, </span><span class=\"S63BE S2D2 S2DE S2\" id=\"t2l_174\">conform\u00e9ment \u00e0 la norme IAS </span><span class=\"S63BF S2D2 S2DE S2\" id=\"t2m_174\">20 \u00ab </span><span class=\"S63C0 S2D2 S2DE S2\" id=\"t2n_174\">Comptabilisation des </span><span class=\"S63C1 S2D2 S2DE S2\" id=\"t2o_174\">subventions </span><span class=\"S63C2 S2D2 S2DE S2\" id=\"t2p_174\">publiques </span><span class=\"S63C3 S2D2 S2DE S2\" id=\"t2q_174\">et </span><span class=\"S63C4 S2D2 S2DE S2\" id=\"t2r_174\">informations </span><span class=\"S63C5 S2D2 S2DE S2\" id=\"t2s_174\">\u00e0 </span><span class=\"S63C6 S2D2 S2DE S2\" id=\"t2t_174\">fournir </span><span class=\"S63C7 S2D2 S2DE S2\" id=\"t2u_174\">sur </span><span class=\"S63C8 S2D2 S2DE S2\" id=\"t2v_174\">l\u2019aide </span><span class=\"S63C9 S2D2 S2DE S2\" id=\"t2w_174\">publique </span><span class=\"S63CA S2D2 S2DE S2\" id=\"t2x_174\">\u00bb, ainsi que des aides d\u2019\u00e9tat calcul\u00e9es sur la base de pertes </span><span class=\"S63CB S2D2 S2DE S2\" id=\"t2y_174\">d\u2019exploitation par rapport aux exercices pr\u00e9c\u00e9dents, pr\u00e9sent\u00e9s en </span><span class=\"S63CC S2D2 S2DE S2\" id=\"t2z_174\">autres produits. </span><span class=\"S72E2 S2D2 S2DE S2\" id=\"t9k_194\">Les subventions d\u2019investissement sont pr\u00e9sent\u00e9es en diminution du </span><span class=\"S72E3 S2D2 S2DE S2\" id=\"t9l_194\">montant de l\u2019actif au titre duquel elles ont \u00e9t\u00e9 re\u00e7ues. Au </span><span class=\"S35BC S2D2 S2DE S2\" id=\"t9m_194\">30 </span><span class=\"S72E4 S2D2 S2DE S2\" id=\"t9n_194\">septembre 2023, le Groupe Pierre </span><span class=\"S72E5 S2D2 S2DE S2\" id=\"t9o_194\">&amp; </span><span class=\"S72E6 S2D2 S2DE S2\" id=\"t9p_194\">Vacances-Center Parcs n\u2019a </span><span class=\"S72E7 S2D2 S2DE S2\" id=\"t9q_194\">pas enregistr\u00e9 de montants significatifs au titre des subventions </span><span class=\"S72E8 S2D2 S2DE S2\" id=\"t9r_194\">d\u2019investissement. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30496": {
   "value": "<span class=\"S63AC S2D8 S2\" id=\"t21_174\">1.12 \u2013 Subventions </span><span class=\"S63AD S2D2 S2DE S2\" id=\"t22_174\">Les subventions d\u2019investissement sont pr\u00e9sent\u00e9es au bilan en </span><span class=\"S63AE S2D2 S2DE S2\" id=\"t23_174\">diminution du montant de l\u2019actif au titre duquel elles ont \u00e9t\u00e9 </span><span class=\"SCB3 S2D2 S2DE S2\" id=\"t24_174\">re\u00e7ues. </span><span class=\"S63AF S2D2 S2DE S2\" id=\"t25_174\">Par ailleurs au cours des exercices 2021/2022, le Groupe a b\u00e9n\u00e9fici\u00e9 </span><span class=\"S63B0 S2D2 S2DE S2\" id=\"t26_174\">d\u2019aides gouvernementales relatives aux mesures de ch\u00f4mage partiel </span><span class=\"S63B1 S2D2 S2DE S2\" id=\"t27_174\">et </span><span class=\"S63B2 S2D2 S2DE S2\" id=\"t28_174\">de </span><span class=\"S63B3 S2D2 S2DE S2\" id=\"t29_174\">maintien </span><span class=\"S63B4 S2D2 S2DE S2\" id=\"t2a_174\">de </span><span class=\"S63B5 S2D2 S2DE S2\" id=\"t2b_174\">l\u2019emploi </span><span class=\"S63B6 S2D2 S2DE S2\" id=\"t2c_174\">dans </span><span class=\"S63B7 S2D2 S2DE S2\" id=\"t2d_174\">certains </span><span class=\"S63B8 S2D2 S2DE S2\" id=\"t2e_174\">pays </span><span class=\"S63B9 S2D2 S2DE S2\" id=\"t2f_174\">(Belgique, </span><span class=\"S17FF S2D2 S2DE S2\" id=\"t2g_174\">Pays-Bas, </span><span class=\"S63BA S2D2 S2DE S2\" id=\"t2h_174\">Allemagne </span><span class=\"S63BB S2D2 S2DE S2\" id=\"t2i_174\">et </span><span class=\"S63BC S2D2 S2DE S2\" id=\"t2j_174\">France), pr\u00e9sent\u00e9es en d\u00e9duction des </span><span class=\"S63BD S2D2 S2DE S2\" id=\"t2k_174\">charges de personnel dans le compte de r\u00e9sultat de l\u2019exercice, </span><span class=\"S63BE S2D2 S2DE S2\" id=\"t2l_174\">conform\u00e9ment \u00e0 la norme IAS </span><span class=\"S63BF S2D2 S2DE S2\" id=\"t2m_174\">20 \u00ab </span><span class=\"S63C0 S2D2 S2DE S2\" id=\"t2n_174\">Comptabilisation des </span><span class=\"S63C1 S2D2 S2DE S2\" id=\"t2o_174\">subventions </span><span class=\"S63C2 S2D2 S2DE S2\" id=\"t2p_174\">publiques </span><span class=\"S63C3 S2D2 S2DE S2\" id=\"t2q_174\">et </span><span class=\"S63C4 S2D2 S2DE S2\" id=\"t2r_174\">informations </span><span class=\"S63C5 S2D2 S2DE S2\" id=\"t2s_174\">\u00e0 </span><span class=\"S63C6 S2D2 S2DE S2\" id=\"t2t_174\">fournir </span><span class=\"S63C7 S2D2 S2DE S2\" id=\"t2u_174\">sur </span><span class=\"S63C8 S2D2 S2DE S2\" id=\"t2v_174\">l\u2019aide </span><span class=\"S63C9 S2D2 S2DE S2\" id=\"t2w_174\">publique </span><span class=\"S63CA S2D2 S2DE S2\" id=\"t2x_174\">\u00bb, ainsi que des aides d\u2019\u00e9tat calcul\u00e9es sur la base de pertes </span><span class=\"S63CB S2D2 S2DE S2\" id=\"t2y_174\">d\u2019exploitation par rapport aux exercices pr\u00e9c\u00e9dents, pr\u00e9sent\u00e9s en </span><span class=\"S63CC S2D2 S2DE S2\" id=\"t2z_174\">autres produits. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30532": {
   "value": "<span class=\"S63CD S2D8 S2\" id=\"t30_174\">1.13 \u2013 Immobilisations corporelles </span><span class=\"S63CE S2D2 S2DE S2\" id=\"t31_174\">Les immobilisations corporelles sont inscrites au bilan \u00e0 leur valeur </span><span class=\"S63CF S2D2 S2DE S2\" id=\"t32_174\">historique d\u2019acquisition ou \u00e0 leur co\u00fbt de revient ou encore, dans le </span><span class=\"S63D0 S2D2 S2DE S2\" id=\"t33_174\">cas de biens d\u00e9tenus par des entit\u00e9s faisant l\u2019objet d\u2019une entr\u00e9e </span><span class=\"S63D1 S2D2 S2DE S2\" id=\"t34_174\">dans le p\u00e9rim\u00e8tre de consolidation, pour leur juste valeur \u00e0 leur </span><span class=\"S63D2 S2D2 S2DE S2\" id=\"t35_174\">date </span><span class=\"S63D3 S2D2 S2DE S2\" id=\"t36_174\">d\u2019acquisition </span><span class=\"S63D4 S2D2 S2DE S2\" id=\"t37_174\">par </span><span class=\"S63D5 S2D2 S2DE S2\" id=\"t38_174\">le </span><span class=\"S63D6 S2D2 S2DE S2\" id=\"t39_174\">Groupe </span><span class=\"S63D7 S2D2 S2DE S2\" id=\"t3a_174\">sous </span><span class=\"S63D8 S2D2 S2DE S2\" id=\"t3b_174\">d\u00e9duction </span><span class=\"S63D9 S2D2 S2DE S2\" id=\"t3c_174\">des </span><span class=\"S63DA S2D2 S2DE S2\" id=\"t3d_174\">amortissements cumul\u00e9s et des pertes de valeur constat\u00e9es. Les </span><span class=\"S160C S2D2 S2DE S2\" id=\"t3e_174\">int\u00e9r\u00eats </span><span class=\"S63DB S2D2 S2DE S2\" id=\"t3f_174\">des </span><span class=\"S63DC S2D2 S2DE S2\" id=\"t3g_174\">capitaux </span><span class=\"S63DD S2D2 S2DE S2\" id=\"t3h_174\">emprunt\u00e9s </span><span class=\"S63DE S2D2 S2DE S2\" id=\"t3i_174\">pour </span><span class=\"S63DF S2D2 S2DE S2\" id=\"t3j_174\">financer </span><span class=\"S63E0 S2D2 S2DE S2\" id=\"t3k_174\">le </span><span class=\"S63E1 S2D2 S2DE S2\" id=\"t3l_174\">co\u00fbt </span><span class=\"S63E2 S2D2 S2DE S2\" id=\"t3m_174\">de </span><span class=\"S63E3 S2D2 S2DE S2\" id=\"t3n_174\">production d\u2019immobilisations pendant la p\u00e9riode pr\u00e9c\u00e9dant leur </span><span class=\"S63E4 S2D2 S2DE S2\" id=\"t3o_174\">mise en exploitation sont consid\u00e9r\u00e9s comme partie int\u00e9grante du </span><span class=\"SD74 S2D2 S2DE S2\" id=\"t3p_174\">co\u00fbt de revient des immobilisations. </span><span class=\"S63E5 S2D2 S2DE S2\" id=\"t3q_174\">\u00c0 partir de la date de mise en service du bien, les immobilisations </span><span class=\"S63E6 S2D2 S2DE S2\" id=\"t3r_174\">corporelles sont amorties lin\u00e9airement, selon une approche par </span><span class=\"S63E7 S2D2 S2DE S2\" id=\"t3s_174\">composants, sur leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63E8 S2D2 S2DE S2\" id=\"t3t_174\">: </span><span class=\"S8AF SBD5 S2\" id=\"t3u_174\">Constructions </span><span class=\"S63E9 SBD5 S2\" id=\"t3v_174\">20 - </span><span class=\"S63EA SBD5 S2\" id=\"t3w_174\">54 </span><span class=\"S63EB SBD5 S2\" id=\"t3x_174\">ans </span><span class=\"S4094 SBD5 S2\" id=\"t3y_174\">Mat\u00e9riel, agencements, installations </span><span class=\"S63EC SBD5 S2\" id=\"t3z_174\">5 - </span><span class=\"S4097 SBD5 S2\" id=\"t40_174\">16 </span><span class=\"S63ED SBD5 S2\" id=\"t41_174\">ans </span><span class=\"S94E SBD5 S2\" id=\"t42_174\">Mobilier </span><span class=\"S63EE SBD5 S2\" id=\"t43_174\">7 - </span><span class=\"S63EF SBD5 S2\" id=\"t44_174\">12 </span><span class=\"S63F0 SBD5 S2\" id=\"t45_174\">ans </span><span class=\"S1485 SBD5 S2\" id=\"t46_174\">Autres actifs corporels </span><span class=\"S63F1 SBD5 S2\" id=\"t47_174\">3 - </span><span class=\"S63F2 SBD5 S2\" id=\"t48_174\">4 </span><span class=\"S63F3 SBD5 S2\" id=\"t49_174\">ans </span><span class=\"S63F4 S2D2 S2DE S2\" id=\"t4a_174\">Les actifs immobilis\u00e9s corporels font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation </span><span class=\"S63F5 S2D2 S2DE S2\" id=\"t4b_174\">lorsque, du fait d\u2019\u00e9v\u00e8nements ou de circonstances intervenus au </span><span class=\"S20DF S2D2 S2DE S2\" id=\"t4c_174\">cours de l\u2019exercice, leur valeur \u00e9conomique appara\u00eet inf\u00e9rieure \u00e0 leur </span><span class=\"S63F6 S2D2 S2DE S2\" id=\"t4d_174\">valeur nette comptable. </span><span class=\"S63F7 S2D2 S2DE S2\" id=\"t4e_174\">En cas de d\u00e9pr\u00e9ciation, celle-ci est enregistr\u00e9e dans la rubrique </span><span class=\"S63F8 S2D2 S2DE S2\" id=\"t4f_174\">\u00ab </span><span class=\"S63F9 S2D2 S2DE S2\" id=\"t4g_174\">Autres charges et produits op\u00e9rationnels </span><span class=\"S63FA S2D2 S2DE S2\" id=\"t4h_174\">\u00bb du compte de r\u00e9sultat </span><span class=\"S63FB S2D2 S2DE S2\" id=\"t4i_174\">et cette d\u00e9pr\u00e9ciation peut \u00eatre reprise ult\u00e9rieurement si la valeur </span><span class=\"S63FC S2D2 S2DE S2\" id=\"t4j_174\">\u00e9conomique redevient plus \u00e9lev\u00e9e que la valeur nette comptable. </span><span class=\"S71C7 S625B S2\" id=\"t7_194\">Immobilisations corporelles </span><span class=\"S6727 S625C S2\" id=\"t8_194\">Note </span><span class=\"S6728 S625C S2\" id=\"t9_194\">8 </span><span class=\"S6F70 SBD4 S2\" id=\"ta_194\">(en milliers d\u2019euros) </span><span class=\"S71C8 SBD3 S2\" id=\"tb_194\">Terrains </span><span class=\"S71C9 SBD3 S2\" id=\"tc_194\">Constructions </span><span class=\"S71CA SBD3 S2\" id=\"td_194\">Agencements et </span><span class=\"S71CB SBD3 S2\" id=\"te_194\">installations </span><span class=\"S71CC SBD3 S2\" id=\"tf_194\">Autres </span><span class=\"S71CD SBD3 S2\" id=\"tg_194\">immobilisations </span><span class=\"S71CE SBD3 S2\" id=\"th_194\">corporelles et </span><span class=\"S71CF SBD3 S2\" id=\"ti_194\">immobilisations </span><span class=\"S71D0 SBD3 S2\" id=\"tj_194\">en cours </span><span class=\"S71D1 S71F S2\" id=\"tk_194\">Total </span><span class=\"S71D2 S71F S2\" id=\"tl_194\">immobilisations </span><span class=\"S6F72 S71F S2\" id=\"tm_194\">corporelles </span><span class=\"S2F14 SBD3 S2\" id=\"tn_194\">Au 30 </span><span class=\"S71D3 SBD3 S2\" id=\"to_194\">septembre 2021 </span><span class=\"S5A31 SBD5 S2\" id=\"tp_194\">Valeurs brutes </span><span class=\"S71D4 SBD5 S2\" id=\"tq_194\">23 </span><span class=\"S71D5 SBD5 S2\" id=\"tr_194\">730 </span><span class=\"S71D6 SBD5 S2\" id=\"ts_194\">140 </span><span class=\"S71D7 SBD5 S2\" id=\"tt_194\">849 </span><span class=\"S71D8 SBD5 S2\" id=\"tu_194\">241 </span><span class=\"S71D9 SBD5 S2\" id=\"tv_194\">027 </span><span class=\"S71DA SBD5 S2\" id=\"tw_194\">173 </span><span class=\"S71DB SBD5 S2\" id=\"tx_194\">586 </span><span class=\"S5DB6 SBD5 S2\" id=\"ty_194\">579 </span><span class=\"S5DB7 SBD5 S2\" id=\"tz_194\">192 </span><span class=\"S2BF8 SBD5 S2\" id=\"t10_194\">Amortissements et d\u00e9pr\u00e9ciations cumul\u00e9s </span><span class=\"S71DC SBD5 S2\" id=\"t11_194\">- </span><span class=\"S71DD SBD5 S2\" id=\"t12_194\">4 </span><span class=\"S71DE SBD5 S2\" id=\"t13_194\">782 </span><span class=\"S71DF SBD5 S2\" id=\"t14_194\">- </span><span class=\"S71E0 SBD5 S2\" id=\"t15_194\">88 </span><span class=\"S71E1 SBD5 S2\" id=\"t16_194\">737 </span><span class=\"S71E2 SBD5 S2\" id=\"t17_194\">- </span><span class=\"S71E3 SBD5 S2\" id=\"t18_194\">178 </span><span class=\"S71E4 SBD5 S2\" id=\"t19_194\">535 </span><span class=\"S71E5 SBD5 S2\" id=\"t1a_194\">- </span><span class=\"S71E6 SBD5 S2\" id=\"t1b_194\">123 </span><span class=\"S71E7 SBD5 S2\" id=\"t1c_194\">639 </span><span class=\"S71E8 SBD5 S2\" id=\"t1d_194\">- </span><span class=\"S5DBD SBD5 S2\" id=\"t1e_194\">395 </span><span class=\"S5DBE SBD5 S2\" id=\"t1f_194\">693 </span><span class=\"S2B65 SBD3 S2\" id=\"t1g_194\">VALEURS NETTES </span><span class=\"S71E9 SBD3 S2\" id=\"t1h_194\">18 </span><span class=\"S71EA SBD3 S2\" id=\"t1i_194\">948 </span><span class=\"S71EB SBD3 S2\" id=\"t1j_194\">52 </span><span class=\"S71EC SBD3 S2\" id=\"t1k_194\">112 </span><span class=\"S71ED SBD3 S2\" id=\"t1l_194\">62 </span><span class=\"S71EE SBD3 S2\" id=\"t1m_194\">492 </span><span class=\"S71EF SBD3 S2\" id=\"t1n_194\">49 </span><span class=\"S2B69 SBD3 S2\" id=\"t1o_194\">947 </span><span class=\"S71F0 SBD3 S2\" id=\"t1p_194\">183 </span><span class=\"S2B6B SBD3 S2\" id=\"t1q_194\">499 </span><span class=\"S2F7D SBD5 S2\" id=\"t1r_194\">Acquisitions </span><span class=\"S71F1 SBD5 S2\" id=\"t1s_194\">4 </span><span class=\"S71F2 SBD5 S2\" id=\"t1t_194\">980 </span><span class=\"S71F3 SBD5 S2\" id=\"t1u_194\">2 </span><span class=\"S71F4 SBD5 S2\" id=\"t1v_194\">163 </span><span class=\"S71F5 SBD5 S2\" id=\"t1w_194\">13 </span><span class=\"S71F6 SBD5 S2\" id=\"t1x_194\">210 </span><span class=\"S71F7 SBD5 S2\" id=\"t1y_194\">29 </span><span class=\"S71F8 SBD5 S2\" id=\"t1z_194\">493 </span><span class=\"S71F9 SBD5 S2\" id=\"t20_194\">49 </span><span class=\"S71FA SBD5 S2\" id=\"t21_194\">846 </span><span class=\"S3A44 SBD5 S2\" id=\"t22_194\">Cessions nettes et mises au rebut nettes </span><span class=\"S71FB SBD5 S2\" id=\"t23_194\">481 </span><span class=\"S71FC SBD5 S2\" id=\"t24_194\">- </span><span class=\"S71FD SBD5 S2\" id=\"t25_194\">532 </span><span class=\"S71FE SBD5 S2\" id=\"t26_194\">- </span><span class=\"S71FF SBD5 S2\" id=\"t27_194\">1 </span><span class=\"S7200 SBD5 S2\" id=\"t28_194\">962 </span><span class=\"S7201 SBD5 S2\" id=\"t29_194\">89 </span><span class=\"S7202 SBD5 S2\" id=\"t2a_194\">- </span><span class=\"S7203 SBD5 S2\" id=\"t2b_194\">1 </span><span class=\"S7204 SBD5 S2\" id=\"t2c_194\">924 </span><span class=\"S2445 SBD5 S2\" id=\"t2d_194\">Dotations aux amortissements </span><span class=\"S7205 SBD5 S2\" id=\"t2e_194\">- </span><span class=\"S7206 SBD5 S2\" id=\"t2f_194\">1 </span><span class=\"S7207 SBD5 S2\" id=\"t2g_194\">000 </span><span class=\"S7208 SBD5 S2\" id=\"t2h_194\">- </span><span class=\"S7209 SBD5 S2\" id=\"t2i_194\">10 </span><span class=\"S720A SBD5 S2\" id=\"t2j_194\">246 </span><span class=\"S720B SBD5 S2\" id=\"t2k_194\">- </span><span class=\"S720C SBD5 S2\" id=\"t2l_194\">15 </span><span class=\"S720D SBD5 S2\" id=\"t2m_194\">269 </span><span class=\"S720E SBD5 S2\" id=\"t2n_194\">- </span><span class=\"S720F SBD5 S2\" id=\"t2o_194\">11 </span><span class=\"S7210 SBD5 S2\" id=\"t2p_194\">416 </span><span class=\"S7211 SBD5 S2\" id=\"t2q_194\">- </span><span class=\"S7212 SBD5 S2\" id=\"t2r_194\">37 </span><span class=\"S5E19 SBD5 S2\" id=\"t2s_194\">931 </span><span class=\"S4018 SBD5 S2\" id=\"t2t_194\">\u00c9carts de conversion et autres </span><span class=\"S7213 SBD5 S2\" id=\"t2u_194\">- </span><span class=\"S7214 SBD5 S2\" id=\"t2v_194\">1 </span><span class=\"S7215 SBD5 S2\" id=\"t2w_194\">874 </span><span class=\"S7216 SBD5 S2\" id=\"t2x_194\">- </span><span class=\"S7217 SBD5 S2\" id=\"t2y_194\">33 </span><span class=\"S7218 SBD5 S2\" id=\"t2z_194\">3 </span><span class=\"S7219 SBD5 S2\" id=\"t30_194\">519 </span><span class=\"S721A SBD5 S2\" id=\"t31_194\">- </span><span class=\"S721B SBD5 S2\" id=\"t32_194\">3 </span><span class=\"S721C SBD5 S2\" id=\"t33_194\">851 </span><span class=\"S721D SBD5 S2\" id=\"t34_194\">- </span><span class=\"S721E SBD5 S2\" id=\"t35_194\">2 </span><span class=\"S5E1F SBD5 S2\" id=\"t36_194\">239 </span><span class=\"S5D31 SBD3 S2\" id=\"t37_194\">TOTAL DES VARIATIONS DE L\u2019EXERCICE </span><span class=\"S721F SBD3 S2\" id=\"t38_194\">3 </span><span class=\"S7220 SBD3 S2\" id=\"t39_194\">236 </span><span class=\"S7221 SBD3 S2\" id=\"t3a_194\">- </span><span class=\"S7222 SBD3 S2\" id=\"t3b_194\">2 </span><span class=\"S7223 SBD3 S2\" id=\"t3c_194\">890 </span><span class=\"S7224 SBD3 S2\" id=\"t3d_194\">- </span><span class=\"S7225 SBD3 S2\" id=\"t3e_194\">502 </span><span class=\"S7226 SBD3 S2\" id=\"t3f_194\">14 </span><span class=\"S7227 SBD3 S2\" id=\"t3g_194\">321 </span><span class=\"S5D37 SBD3 S2\" id=\"t3h_194\">14 </span><span class=\"S5D38 SBD3 S2\" id=\"t3i_194\">165 </span><span class=\"S5D8D SBD3 S2\" id=\"t3j_194\">Au 30 </span><span class=\"S7228 SBD3 S2\" id=\"t3k_194\">septembre 2022 </span><span class=\"S1508 SBD5 S2\" id=\"t3l_194\">Valeurs brutes </span><span class=\"S7229 SBD5 S2\" id=\"t3m_194\">25 </span><span class=\"S64D1 SBD5 S2\" id=\"t3n_194\">439 </span><span class=\"S722A SBD5 S2\" id=\"t3o_194\">137 </span><span class=\"S722B SBD5 S2\" id=\"t3p_194\">251 </span><span class=\"S722C SBD5 S2\" id=\"t3q_194\">202 </span><span class=\"S722D SBD5 S2\" id=\"t3r_194\">392 </span><span class=\"S722E SBD5 S2\" id=\"t3s_194\">195 </span><span class=\"S722F SBD5 S2\" id=\"t3t_194\">089 </span><span class=\"S5E2B SBD5 S2\" id=\"t3u_194\">560 </span><span class=\"S5E2C SBD5 S2\" id=\"t3v_194\">171 </span><span class=\"S5D97 SBD5 S2\" id=\"t3w_194\">Amortissements et d\u00e9pr\u00e9ciations cumul\u00e9s </span><span class=\"S7230 SBD5 S2\" id=\"t3x_194\">- </span><span class=\"S7231 SBD5 S2\" id=\"t3y_194\">3 </span><span class=\"S7232 SBD5 S2\" id=\"t3z_194\">255 </span><span class=\"S7233 SBD5 S2\" id=\"t40_194\">- </span><span class=\"S7234 SBD5 S2\" id=\"t41_194\">88 </span><span class=\"S7235 SBD5 S2\" id=\"t42_194\">029 </span><span class=\"S7236 SBD5 S2\" id=\"t43_194\">- </span><span class=\"S7237 SBD5 S2\" id=\"t44_194\">140 </span><span class=\"S7238 SBD5 S2\" id=\"t45_194\">402 </span><span class=\"S7239 SBD5 S2\" id=\"t46_194\">- </span><span class=\"S723A SBD5 S2\" id=\"t47_194\">130 </span><span class=\"S723B SBD5 S2\" id=\"t48_194\">821 </span><span class=\"S723C SBD5 S2\" id=\"t49_194\">- </span><span class=\"S723D SBD5 S2\" id=\"t4a_194\">362 </span><span class=\"S5E30 SBD5 S2\" id=\"t4b_194\">507 </span><span class=\"SD52 SBD3 S2\" id=\"t4c_194\">VALEURS NETTES </span><span class=\"S723E SBD3 S2\" id=\"t4d_194\">22 </span><span class=\"S723F SBD3 S2\" id=\"t4e_194\">184 </span><span class=\"S7240 SBD3 S2\" id=\"t4f_194\">49 </span><span class=\"S7241 SBD3 S2\" id=\"t4g_194\">222 </span><span class=\"S7242 SBD3 S2\" id=\"t4h_194\">61 </span><span class=\"S7243 SBD3 S2\" id=\"t4i_194\">990 </span><span class=\"S7244 SBD3 S2\" id=\"t4j_194\">64 </span><span class=\"S7245 SBD3 S2\" id=\"t4k_194\">268 </span><span class=\"S48A7 SBD3 S2\" id=\"t4l_194\">197 </span><span class=\"S48A8 SBD3 S2\" id=\"t4m_194\">664 </span><span class=\"S269D SBD5 S2\" id=\"t4n_194\">Acquisitions </span><span class=\"S7246 SBD5 S2\" id=\"t4o_194\">9 </span><span class=\"S7247 SBD5 S2\" id=\"t4p_194\">876 </span><span class=\"S7248 SBD5 S2\" id=\"t4q_194\">2 </span><span class=\"S7249 SBD5 S2\" id=\"t4r_194\">889 </span><span class=\"S724A SBD5 S2\" id=\"t4s_194\">14 </span><span class=\"S724B SBD5 S2\" id=\"t4t_194\">031 </span><span class=\"S724C SBD5 S2\" id=\"t4u_194\">75 </span><span class=\"S724D SBD5 S2\" id=\"t4v_194\">585 </span><span class=\"S724E SBD5 S2\" id=\"t4w_194\">102 </span><span class=\"S5E36 SBD5 S2\" id=\"t4x_194\">381 </span><span class=\"S5E37 SBD5 S2\" id=\"t4y_194\">Cessions nettes et mises au rebut nettes </span><span class=\"S724F SBD5 S2\" id=\"t4z_194\">- </span><span class=\"S7250 SBD5 S2\" id=\"t50_194\">1 </span><span class=\"S7251 SBD5 S2\" id=\"t51_194\">005 </span><span class=\"S7252 SBD5 S2\" id=\"t52_194\">817 </span><span class=\"S7253 SBD5 S2\" id=\"t53_194\">- </span><span class=\"S7254 SBD5 S2\" id=\"t54_194\">432 </span><span class=\"S7255 SBD5 S2\" id=\"t55_194\">- </span><span class=\"S7256 SBD5 S2\" id=\"t56_194\">45 </span><span class=\"S7257 SBD5 S2\" id=\"t57_194\">- </span><span class=\"S5E3C SBD5 S2\" id=\"t58_194\">665 </span><span class=\"S7D2 SBD5 S2\" id=\"t59_194\">Entr\u00e9e de p\u00e9rim\u00e8tre </span><span class=\"S7258 SBD5 S2\" id=\"t5a_194\">- </span><span class=\"S7259 SBD5 S2\" id=\"t5b_194\">- </span><span class=\"S725A SBD5 S2\" id=\"t5c_194\">- </span><span class=\"S725B SBD5 S2\" id=\"t5d_194\">13 </span><span class=\"S725C SBD5 S2\" id=\"t5e_194\">13 </span><span class=\"S39BC SBD5 S2\" id=\"t5f_194\">Dotations aux amortissements </span><span class=\"S725D SBD5 S2\" id=\"t5g_194\">- </span><span class=\"S725E SBD5 S2\" id=\"t5h_194\">1 </span><span class=\"S725F SBD5 S2\" id=\"t5i_194\">538 </span><span class=\"S7260 SBD5 S2\" id=\"t5j_194\">- </span><span class=\"S7261 SBD5 S2\" id=\"t5k_194\">8 </span><span class=\"S7262 SBD5 S2\" id=\"t5l_194\">180 </span><span class=\"S7263 SBD5 S2\" id=\"t5m_194\">- </span><span class=\"S7264 SBD5 S2\" id=\"t5n_194\">12 </span><span class=\"S7265 SBD5 S2\" id=\"t5o_194\">543 </span><span class=\"S7266 SBD5 S2\" id=\"t5p_194\">- </span><span class=\"S7267 SBD5 S2\" id=\"t5q_194\">13 </span><span class=\"S7268 SBD5 S2\" id=\"t5r_194\">289 </span><span class=\"S7269 SBD5 S2\" id=\"t5s_194\">- </span><span class=\"S726A SBD5 S2\" id=\"t5t_194\">35 </span><span class=\"S5E46 SBD5 S2\" id=\"t5u_194\">550 </span><span class=\"S726B SBD5 S2\" id=\"t5v_194\">\u00c9carts de conversion et autres </span><span class=\"S726C SBD5 S2\" id=\"t5w_194\">5 </span><span class=\"S726D SBD5 S2\" id=\"t5x_194\">322 </span><span class=\"S726E SBD5 S2\" id=\"t5y_194\">382 </span><span class=\"S726F SBD5 S2\" id=\"t5z_194\">4 </span><span class=\"S7270 SBD5 S2\" id=\"t60_194\">425 </span><span class=\"S7271 SBD5 S2\" id=\"t61_194\">641 </span><span class=\"S7272 SBD5 S2\" id=\"t62_194\">10 </span><span class=\"S5E4B SBD5 S2\" id=\"t63_194\">770 </span><span class=\"S1684 SBD3 S2\" id=\"t64_194\">TOTAL DES VARIATIONS DE L\u2019EXERCICE </span><span class=\"S7273 SBD3 S2\" id=\"t65_194\">12 </span><span class=\"S7274 SBD3 S2\" id=\"t66_194\">655 </span><span class=\"S7275 SBD3 S2\" id=\"t67_194\">- </span><span class=\"S7276 SBD3 S2\" id=\"t68_194\">4 </span><span class=\"S7277 SBD3 S2\" id=\"t69_194\">092 </span><span class=\"S7278 SBD3 S2\" id=\"t6a_194\">5 </span><span class=\"S7279 SBD3 S2\" id=\"t6b_194\">481 </span><span class=\"S727A SBD3 S2\" id=\"t6c_194\">62 </span><span class=\"S727B SBD3 S2\" id=\"t6d_194\">906 </span><span class=\"S727C SBD3 S2\" id=\"t6e_194\">76 </span><span class=\"S727D SBD3 S2\" id=\"t6f_194\">950 </span><span class=\"S727E SBD3 S2\" id=\"t6g_194\">Au 30 </span><span class=\"S727F SBD3 S2\" id=\"t6h_194\">Septembre 2023 </span><span class=\"S4A89 SBD5 S2\" id=\"t6i_194\">Valeurs brutes </span><span class=\"S7280 SBD5 S2\" id=\"t6j_194\">40 </span><span class=\"S7281 SBD5 S2\" id=\"t6k_194\">072 </span><span class=\"S7282 SBD5 S2\" id=\"t6l_194\">127 </span><span class=\"S7283 SBD5 S2\" id=\"t6m_194\">862 </span><span class=\"S7284 SBD5 S2\" id=\"t6n_194\">202 </span><span class=\"S7285 SBD5 S2\" id=\"t6o_194\">032 </span><span class=\"S7286 SBD5 S2\" id=\"t6p_194\">272 </span><span class=\"S7287 SBD5 S2\" id=\"t6q_194\">863 </span><span class=\"S7288 SBD5 S2\" id=\"t6r_194\">642 </span><span class=\"S7289 SBD5 S2\" id=\"t6s_194\">829 </span><span class=\"S5E5B SBD5 S2\" id=\"t6t_194\">Amortissements et d\u00e9pr\u00e9ciations cumul\u00e9s </span><span class=\"S728A SBD5 S2\" id=\"t6u_194\">- </span><span class=\"S728B SBD5 S2\" id=\"t6v_194\">5 </span><span class=\"S728C SBD5 S2\" id=\"t6w_194\">233 </span><span class=\"S728D SBD5 S2\" id=\"t6x_194\">- </span><span class=\"S728E SBD5 S2\" id=\"t6y_194\">82 </span><span class=\"S728F SBD5 S2\" id=\"t6z_194\">732 </span><span class=\"S7290 SBD5 S2\" id=\"t70_194\">- </span><span class=\"S7291 SBD5 S2\" id=\"t71_194\">134 </span><span class=\"S7292 SBD5 S2\" id=\"t72_194\">561 </span><span class=\"S7293 SBD5 S2\" id=\"t73_194\">- </span><span class=\"S7294 SBD5 S2\" id=\"t74_194\">145 </span><span class=\"S7295 SBD5 S2\" id=\"t75_194\">689 </span><span class=\"S7296 SBD5 S2\" id=\"t76_194\">- </span><span class=\"S5E60 SBD5 S2\" id=\"t77_194\">368 </span><span class=\"S5E61 SBD5 S2\" id=\"t78_194\">215 </span><span class=\"S6FB7 S71F S2\" id=\"t79_194\">VALEURS NETTES </span><span class=\"S7297 S71F S2\" id=\"t7a_194\">34 </span><span class=\"S7298 S71F S2\" id=\"t7b_194\">839 </span><span class=\"S7299 S71F S2\" id=\"t7c_194\">45 </span><span class=\"S729A S71F S2\" id=\"t7d_194\">130 </span><span class=\"S729B S71F S2\" id=\"t7e_194\">67 </span><span class=\"S729C S71F S2\" id=\"t7f_194\">471 </span><span class=\"S729D S71F S2\" id=\"t7g_194\">127 </span><span class=\"S729E S71F S2\" id=\"t7h_194\">174 </span><span class=\"S729F S71F S2\" id=\"t7i_194\">274 </span><span class=\"S72A0 S71F S2\" id=\"t7j_194\">614 </span><span class=\"S72A1 S2D2 S2DE S2\" id=\"t7k_194\">Les immobilisations corporelles, au 30 </span><span class=\"S72A2 S2D2 S2DE S2\" id=\"t7l_194\">septembre 2023, incluent </span><span class=\"S46C0 S2D2 S2DE S2\" id=\"t7m_194\">essentiellement </span><span class=\"S72A3 S2D2 S2DE S2\" id=\"t7n_194\">les actifs utilis\u00e9s pour l\u2019exploitation </span><span class=\"S72A4 S2D2 S2DE S2\" id=\"t7o_194\">: </span><span class=\"S72A5 S2D3 S2DE S2\" id=\"t7p_194\">des villages des marques Center Parcs et Sunparks </span><span class=\"S72A6 S2D2 S2DE S2\" id=\"t7q_194\">pour une </span><span class=\"S72A7 S2DB S2DE S2\" id=\"t7r_194\">E </span><span class=\"S40A3 S2D2 S2DE S2\" id=\"t7s_194\">valeur </span><span class=\"S72A8 S2D2 S2DE S2\" id=\"t7t_194\">nette </span><span class=\"S72A9 S2D2 S2DE S2\" id=\"t7u_194\">de </span><span class=\"S72AA S2D2 S2DE S2\" id=\"t7v_194\">197 </span><span class=\"S72AB S2D2 S2DE S2\" id=\"t7w_194\">660 </span><span class=\"S72AC S2D2 S2DE S2\" id=\"t7x_194\">milliers </span><span class=\"S72AD S2D2 S2DE S2\" id=\"t7y_194\">d\u2019euros, </span><span class=\"S72AE S2D2 S2DE S2\" id=\"t7z_194\">constitu\u00e9e </span><span class=\"S72AF S2D2 S2DE S2\" id=\"t80_194\">principalement du mobilier et des installations g\u00e9n\u00e9rales </span><span class=\"S72B0 S2D2 S2DE S2\" id=\"t81_194\">n\u00e9cessaires \u00e0 l\u2019exploitation des villages. Les principales variations </span><span class=\"S72B1 S2D2 S2DE S2\" id=\"t82_194\">de l\u2019exercice proviennent </span><span class=\"S72B2 S2D2 S2DE S2\" id=\"t83_194\">: </span><span class=\"S72B3 S2D2 S2DE S2\" id=\"t84_194\">des investissements pour un montant de 78 </span><span class=\"S72B4 S2D2 S2DE S2\" id=\"t85_194\">401 </span><span class=\"S72B5 S2D2 S2DE S2\" id=\"t86_194\">milliers </span><span class=\"S72B6 S722 S2DE S2\" id=\"t87_194\">\u2013 </span><span class=\"S72B7 S2D2 S2DE S2\" id=\"t88_194\">d\u2019euros visant \u00e0 r\u00e9nover et \u00e0 am\u00e9liorer le mix produits de </span><span class=\"S72B8 S2D2 S2DE S2\" id=\"t89_194\">l\u2019ensemble des villages Center Parcs, dont 10 </span><span class=\"S72B9 S2D2 S2DE S2\" id=\"t8a_194\">820 </span><span class=\"S72BA S2D2 S2DE S2\" id=\"t8b_194\">milliers </span><span class=\"S72BB S2D2 S2DE S2\" id=\"t8c_194\">d\u2019euros pour les villages belges, 19 </span><span class=\"S72BC S2D2 S2DE S2\" id=\"t8d_194\">249 </span><span class=\"S72BD S2D2 S2DE S2\" id=\"t8e_194\">milliers d\u2019euros pour </span><span class=\"S72BE S2D2 S2DE S2\" id=\"t8f_194\">les villages n\u00e9erlandais, 34 </span><span class=\"S72BF S2D2 S2DE S2\" id=\"t8g_194\">444 </span><span class=\"S72C0 S2D2 S2DE S2\" id=\"t8h_194\">milliers d\u2019euros pour les </span><span class=\"S72C1 S2D2 S2DE S2\" id=\"t8i_194\">villages fran\u00e7ais et 13 </span><span class=\"S72C2 S2D2 S2DE S2\" id=\"t8j_194\">888 </span><span class=\"S72C3 S2D2 S2DE S2\" id=\"t8k_194\">milliers d\u2019euros pour les villages </span><span class=\"S72C4 S2D2 S2DE S2\" id=\"t8l_194\">allemands, et </span><span class=\"S72C5 S2D2 S2DE S2\" id=\"t8m_194\">des dotations aux amortissements pour la p\u00e9riode de </span><span class=\"S72C6 S722 S2DE S2\" id=\"t8n_194\">\u2013 </span><span class=\"S72C7 S2D2 S2DE S2\" id=\"t8o_194\">18 </span><span class=\"S72C8 S2D2 S2DE S2\" id=\"t8p_194\">988 </span><span class=\"S72C9 S2D2 S2DE S2\" id=\"t8q_194\">milliers d\u2019euros </span><span class=\"S72CA S2D2 S2DE S2\" id=\"t8r_194\">; </span><span class=\"S72CB S2D3 S2DE S2\" id=\"t8s_194\">des r\u00e9sidences et villages des marques Pierre </span><span class=\"S72CC S2D3 S2DE S2\" id=\"t8t_194\">&amp; </span><span class=\"S72CD S2D3 S2DE S2\" id=\"t8u_194\">Vacances, </span><span class=\"S81B S2DB S2DE S2\" id=\"t8v_194\">E </span><span class=\"S81C S2D3 S2DE S2\" id=\"t8w_194\">Adagio, </span><span class=\"S72CE S2D3 S2DE S2\" id=\"t8x_194\">maeva </span><span class=\"S72CF S2D3 S2DE S2\" id=\"t8y_194\">et </span><span class=\"S72D0 S2D3 S2DE S2\" id=\"t8z_194\">autres </span><span class=\"S72D1 S2D2 S2DE S2\" id=\"t90_194\">pour </span><span class=\"S72D2 S2D2 S2DE S2\" id=\"t91_194\">une </span><span class=\"S72D3 S2D2 S2DE S2\" id=\"t92_194\">valeur </span><span class=\"S72D4 S2D2 S2DE S2\" id=\"t93_194\">nette </span><span class=\"S72D5 S2D2 S2DE S2\" id=\"t94_194\">de </span><span class=\"S34AA S2D2 S2DE S2\" id=\"t95_194\">76 </span><span class=\"S72D6 S2D2 S2DE S2\" id=\"t96_194\">954 </span><span class=\"S72D7 S2D2 S2DE S2\" id=\"t97_194\">milliers d\u2019euros. Elles comprennent principalement les </span><span class=\"S72D8 S2D2 S2DE S2\" id=\"t98_194\">services g\u00e9n\u00e9raux, agencements et mobiliers n\u00e9cessaires \u00e0 </span><span class=\"S72D9 S2D2 S2DE S2\" id=\"t99_194\">l\u2019exploitation des sites. </span><span class=\"S72DA S2D2 S2DE S2\" id=\"t9a_194\">Au cours de l\u2019exercice, les soci\u00e9t\u00e9s d\u2019exploitation de ces marques </span><span class=\"S72DB S2D2 S2DE S2\" id=\"t9b_194\">ont r\u00e9alis\u00e9 des investissements pour 23 </span><span class=\"S6BA7 S2D2 S2DE S2\" id=\"t9c_194\">980 </span><span class=\"S72DC S2D2 S2DE S2\" id=\"t9d_194\">milliers d\u2019euros, </span><span class=\"S72DD S2D2 S2DE S2\" id=\"t9e_194\">principalement dans le cadre de la modernisation des parcs </span><span class=\"S72DE S2D2 S2DE S2\" id=\"t9f_194\">exploit\u00e9s. Le montant des dotations aux amortissements de </span><span class=\"S72DF S2D2 S2DE S2\" id=\"t9g_194\">l\u2019exercice relatif aux actifs de ces marques est de 16 </span><span class=\"S72E0 S2D2 S2DE S2\" id=\"t9h_194\">562 </span><span class=\"S72E1 S2D2 S2DE S2\" id=\"t9i_194\">milliers </span><span class=\"S68C7 S2D2 S2DE S2\" id=\"t9j_194\">d\u2019euros. </span><span class=\"S72E2 S2D2 S2DE S2\" id=\"t9k_194\">Les subventions d\u2019investissement sont pr\u00e9sent\u00e9es en diminution du </span><span class=\"S72E3 S2D2 S2DE S2\" id=\"t9l_194\">montant de l\u2019actif au titre duquel elles ont \u00e9t\u00e9 re\u00e7ues. Au </span><span class=\"S35BC S2D2 S2DE S2\" id=\"t9m_194\">30 </span><span class=\"S72E4 S2D2 S2DE S2\" id=\"t9n_194\">septembre 2023, le Groupe Pierre </span><span class=\"S72E5 S2D2 S2DE S2\" id=\"t9o_194\">&amp; </span><span class=\"S72E6 S2D2 S2DE S2\" id=\"t9p_194\">Vacances-Center Parcs n\u2019a </span><span class=\"S72E7 S2D2 S2DE S2\" id=\"t9q_194\">pas enregistr\u00e9 de montants significatifs au titre des subventions </span><span class=\"S72E8 S2D2 S2DE S2\" id=\"t9r_194\">d\u2019investissement. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30533": {
   "value": "<span class=\"S63CD S2D8 S2\" id=\"t30_174\">1.13 \u2013 Immobilisations corporelles </span><span class=\"S63CE S2D2 S2DE S2\" id=\"t31_174\">Les immobilisations corporelles sont inscrites au bilan \u00e0 leur valeur </span><span class=\"S63CF S2D2 S2DE S2\" id=\"t32_174\">historique d\u2019acquisition ou \u00e0 leur co\u00fbt de revient ou encore, dans le </span><span class=\"S63D0 S2D2 S2DE S2\" id=\"t33_174\">cas de biens d\u00e9tenus par des entit\u00e9s faisant l\u2019objet d\u2019une entr\u00e9e </span><span class=\"S63D1 S2D2 S2DE S2\" id=\"t34_174\">dans le p\u00e9rim\u00e8tre de consolidation, pour leur juste valeur \u00e0 leur </span><span class=\"S63D2 S2D2 S2DE S2\" id=\"t35_174\">date </span><span class=\"S63D3 S2D2 S2DE S2\" id=\"t36_174\">d\u2019acquisition </span><span class=\"S63D4 S2D2 S2DE S2\" id=\"t37_174\">par </span><span class=\"S63D5 S2D2 S2DE S2\" id=\"t38_174\">le </span><span class=\"S63D6 S2D2 S2DE S2\" id=\"t39_174\">Groupe </span><span class=\"S63D7 S2D2 S2DE S2\" id=\"t3a_174\">sous </span><span class=\"S63D8 S2D2 S2DE S2\" id=\"t3b_174\">d\u00e9duction </span><span class=\"S63D9 S2D2 S2DE S2\" id=\"t3c_174\">des </span><span class=\"S63DA S2D2 S2DE S2\" id=\"t3d_174\">amortissements cumul\u00e9s et des pertes de valeur constat\u00e9es. Les </span><span class=\"S160C S2D2 S2DE S2\" id=\"t3e_174\">int\u00e9r\u00eats </span><span class=\"S63DB S2D2 S2DE S2\" id=\"t3f_174\">des </span><span class=\"S63DC S2D2 S2DE S2\" id=\"t3g_174\">capitaux </span><span class=\"S63DD S2D2 S2DE S2\" id=\"t3h_174\">emprunt\u00e9s </span><span class=\"S63DE S2D2 S2DE S2\" id=\"t3i_174\">pour </span><span class=\"S63DF S2D2 S2DE S2\" id=\"t3j_174\">financer </span><span class=\"S63E0 S2D2 S2DE S2\" id=\"t3k_174\">le </span><span class=\"S63E1 S2D2 S2DE S2\" id=\"t3l_174\">co\u00fbt </span><span class=\"S63E2 S2D2 S2DE S2\" id=\"t3m_174\">de </span><span class=\"S63E3 S2D2 S2DE S2\" id=\"t3n_174\">production d\u2019immobilisations pendant la p\u00e9riode pr\u00e9c\u00e9dant leur </span><span class=\"S63E4 S2D2 S2DE S2\" id=\"t3o_174\">mise en exploitation sont consid\u00e9r\u00e9s comme partie int\u00e9grante du </span><span class=\"SD74 S2D2 S2DE S2\" id=\"t3p_174\">co\u00fbt de revient des immobilisations. </span><span class=\"S63E5 S2D2 S2DE S2\" id=\"t3q_174\">\u00c0 partir de la date de mise en service du bien, les immobilisations </span><span class=\"S63E6 S2D2 S2DE S2\" id=\"t3r_174\">corporelles sont amorties lin\u00e9airement, selon une approche par </span><span class=\"S63E7 S2D2 S2DE S2\" id=\"t3s_174\">composants, sur leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63E8 S2D2 S2DE S2\" id=\"t3t_174\">: </span><span class=\"S8AF SBD5 S2\" id=\"t3u_174\">Constructions </span><span class=\"S63E9 SBD5 S2\" id=\"t3v_174\">20 - </span><span class=\"S63EA SBD5 S2\" id=\"t3w_174\">54 </span><span class=\"S63EB SBD5 S2\" id=\"t3x_174\">ans </span><span class=\"S4094 SBD5 S2\" id=\"t3y_174\">Mat\u00e9riel, agencements, installations </span><span class=\"S63EC SBD5 S2\" id=\"t3z_174\">5 - </span><span class=\"S4097 SBD5 S2\" id=\"t40_174\">16 </span><span class=\"S63ED SBD5 S2\" id=\"t41_174\">ans </span><span class=\"S94E SBD5 S2\" id=\"t42_174\">Mobilier </span><span class=\"S63EE SBD5 S2\" id=\"t43_174\">7 - </span><span class=\"S63EF SBD5 S2\" id=\"t44_174\">12 </span><span class=\"S63F0 SBD5 S2\" id=\"t45_174\">ans </span><span class=\"S1485 SBD5 S2\" id=\"t46_174\">Autres actifs corporels </span><span class=\"S63F1 SBD5 S2\" id=\"t47_174\">3 - </span><span class=\"S63F2 SBD5 S2\" id=\"t48_174\">4 </span><span class=\"S63F3 SBD5 S2\" id=\"t49_174\">ans </span><span class=\"S63F4 S2D2 S2DE S2\" id=\"t4a_174\">Les actifs immobilis\u00e9s corporels font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation </span><span class=\"S63F5 S2D2 S2DE S2\" id=\"t4b_174\">lorsque, du fait d\u2019\u00e9v\u00e8nements ou de circonstances intervenus au </span><span class=\"S20DF S2D2 S2DE S2\" id=\"t4c_174\">cours de l\u2019exercice, leur valeur \u00e9conomique appara\u00eet inf\u00e9rieure \u00e0 leur </span><span class=\"S63F6 S2D2 S2DE S2\" id=\"t4d_174\">valeur nette comptable. </span><span class=\"S63F7 S2D2 S2DE S2\" id=\"t4e_174\">En cas de d\u00e9pr\u00e9ciation, celle-ci est enregistr\u00e9e dans la rubrique </span><span class=\"S63F8 S2D2 S2DE S2\" id=\"t4f_174\">\u00ab </span><span class=\"S63F9 S2D2 S2DE S2\" id=\"t4g_174\">Autres charges et produits op\u00e9rationnels </span><span class=\"S63FA S2D2 S2DE S2\" id=\"t4h_174\">\u00bb du compte de r\u00e9sultat </span><span class=\"S63FB S2D2 S2DE S2\" id=\"t4i_174\">et cette d\u00e9pr\u00e9ciation peut \u00eatre reprise ult\u00e9rieurement si la valeur </span><span class=\"S63FC S2D2 S2DE S2\" id=\"t4j_174\">\u00e9conomique redevient plus \u00e9lev\u00e9e que la valeur nette comptable. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30548": {
   "value": "Les <span class=\"S160C S2D2 S2DE S2\" id=\"t3e_174\">int\u00e9r\u00eats </span><span class=\"S63DB S2D2 S2DE S2\" id=\"t3f_174\">des </span><span class=\"S63DC S2D2 S2DE S2\" id=\"t3g_174\">capitaux </span><span class=\"S63DD S2D2 S2DE S2\" id=\"t3h_174\">emprunt\u00e9s </span><span class=\"S63DE S2D2 S2DE S2\" id=\"t3i_174\">pour </span><span class=\"S63DF S2D2 S2DE S2\" id=\"t3j_174\">financer </span><span class=\"S63E0 S2D2 S2DE S2\" id=\"t3k_174\">le </span><span class=\"S63E1 S2D2 S2DE S2\" id=\"t3l_174\">co\u00fbt </span><span class=\"S63E2 S2D2 S2DE S2\" id=\"t3m_174\">de </span><span class=\"S63E3 S2D2 S2DE S2\" id=\"t3n_174\">production d\u2019immobilisations pendant la p\u00e9riode pr\u00e9c\u00e9dant leur </span><span class=\"S63E4 S2D2 S2DE S2\" id=\"t3o_174\">mise en exploitation sont consid\u00e9r\u00e9s comme partie int\u00e9grante du </span><span class=\"SD74 S2D2 S2DE S2\" id=\"t3p_174\">co\u00fbt de revient des immobilisations. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30549": {
   "value": "Les <span class=\"S160C S2D2 S2DE S2\" id=\"t3e_174\">int\u00e9r\u00eats </span><span class=\"S63DB S2D2 S2DE S2\" id=\"t3f_174\">des </span><span class=\"S63DC S2D2 S2DE S2\" id=\"t3g_174\">capitaux </span><span class=\"S63DD S2D2 S2DE S2\" id=\"t3h_174\">emprunt\u00e9s </span><span class=\"S63DE S2D2 S2DE S2\" id=\"t3i_174\">pour </span><span class=\"S63DF S2D2 S2DE S2\" id=\"t3j_174\">financer </span><span class=\"S63E0 S2D2 S2DE S2\" id=\"t3k_174\">le </span><span class=\"S63E1 S2D2 S2DE S2\" id=\"t3l_174\">co\u00fbt </span><span class=\"S63E2 S2D2 S2DE S2\" id=\"t3m_174\">de </span><span class=\"S63E3 S2D2 S2DE S2\" id=\"t3n_174\">production d\u2019immobilisations pendant la p\u00e9riode pr\u00e9c\u00e9dant leur </span><span class=\"S63E4 S2D2 S2DE S2\" id=\"t3o_174\">mise en exploitation sont consid\u00e9r\u00e9s comme partie int\u00e9grante du </span><span class=\"SD74 S2D2 S2DE S2\" id=\"t3p_174\">co\u00fbt de revient des immobilisations. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30565": {
   "value": "<span class=\"S63E5 S2D2 S2DE S2\" id=\"t3q_174\">\u00c0 partir de la date de mise en service du bien, les immobilisations </span><span class=\"S63E6 S2D2 S2DE S2\" id=\"t3r_174\">corporelles sont amorties lin\u00e9airement, selon une approche par </span><span class=\"S63E7 S2D2 S2DE S2\" id=\"t3s_174\">composants, sur leur dur\u00e9e d\u2019utilit\u00e9 </span><span class=\"S63E8 S2D2 S2DE S2\" id=\"t3t_174\">: </span><span class=\"S8AF SBD5 S2\" id=\"t3u_174\">Constructions </span><span class=\"S63E9 SBD5 S2\" id=\"t3v_174\">20 - </span><span class=\"S63EA SBD5 S2\" id=\"t3w_174\">54 </span><span class=\"S63EB SBD5 S2\" id=\"t3x_174\">ans </span><span class=\"S4094 SBD5 S2\" id=\"t3y_174\">Mat\u00e9riel, agencements, installations </span><span class=\"S63EC SBD5 S2\" id=\"t3z_174\">5 - </span><span class=\"S4097 SBD5 S2\" id=\"t40_174\">16 </span><span class=\"S63ED SBD5 S2\" id=\"t41_174\">ans </span><span class=\"S94E SBD5 S2\" id=\"t42_174\">Mobilier </span><span class=\"S63EE SBD5 S2\" id=\"t43_174\">7 - </span><span class=\"S63EF SBD5 S2\" id=\"t44_174\">12 </span><span class=\"S63F0 SBD5 S2\" id=\"t45_174\">ans </span><span class=\"S1485 SBD5 S2\" id=\"t46_174\">Autres actifs corporels </span><span class=\"S63F1 SBD5 S2\" id=\"t47_174\">3 - </span><span class=\"S63F2 SBD5 S2\" id=\"t48_174\">4 </span><span class=\"S63F3 SBD5 S2\" id=\"t49_174\">ans </span><span class=\"S6448 S2D2 S2DE S2\" id=\"t1x_175\">Le droit d\u2019utilisation est amorti sur une base lin\u00e9aire, sur la dur\u00e9e du </span><span class=\"S6449 S2D2 S2DE S2\" id=\"t1y_175\">contrat de location. Cette dur\u00e9e, d\u00e9termin\u00e9e au niveau de chaque </span><span class=\"S644A S2D2 S2DE S2\" id=\"t1z_175\">contrat, est la dur\u00e9e ex\u00e9cutoire du contrat, telle que d\u00e9finie par la </span><span class=\"S644B S2D2 S2DE S2\" id=\"t20_175\">d\u00e9cision de l\u2019IFRIC publi\u00e9e en d\u00e9cembre </span><span class=\"S644C S2D2 S2DE S2\" id=\"t21_175\">2019, prenant en compte </span><span class=\"S277B S2D2 S2DE S2\" id=\"t22_175\">notamment </span><span class=\"S644D S2D2 S2DE S2\" id=\"t23_175\">l\u2019appr\u00e9ciation </span><span class=\"S644E S2D2 S2DE S2\" id=\"t24_175\">de </span><span class=\"S644F S2D2 S2DE S2\" id=\"t25_175\">l\u2019exercice </span><span class=\"S6450 S2D2 S2DE S2\" id=\"t26_175\">des </span><span class=\"S6451 S2D2 S2DE S2\" id=\"t27_175\">options </span><span class=\"S6452 S2D2 S2DE S2\" id=\"t28_175\">de </span><span class=\"S335 S2D2 S2DE S2\" id=\"t29_175\">renouvellement. </span><span class=\"S6453 S2D2 S2DE S2\" id=\"t2a_175\">Le </span><span class=\"S6454 S2D2 S2DE S2\" id=\"t2b_175\">droit </span><span class=\"S6455 S2D2 S2DE S2\" id=\"t2c_175\">d\u2019utilisation </span><span class=\"S6456 S2D2 S2DE S2\" id=\"t2d_175\">pourra </span><span class=\"S6457 S2D2 S2DE S2\" id=\"t2e_175\">faire </span><span class=\"S6458 S2D2 S2DE S2\" id=\"t2f_175\">l\u2019objet </span><span class=\"S6459 S2D2 S2DE S2\" id=\"t2g_175\">d\u2019ajustements ult\u00e9rieurs au titre de r\u00e9\u00e9valuations de la dette de </span><span class=\"S645A S2D2 S2DE S2\" id=\"t2h_175\">loyers. Il sera soumis aux tests de d\u00e9pr\u00e9ciations et diminu\u00e9 des </span><span class=\"S5A9C S2D2 S2DE S2\" id=\"t2i_175\">pertes de valeur \u00e9ventuellement enregistr\u00e9es. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30599": {
   "value": "<span class=\"S63FD S2D8 S2\" id=\"t4k_174\">1.14 \u2013 Droits d\u2019utilisation </span><span class=\"S63FE S2D8 S2\" id=\"t4l_174\">et </span><span class=\"S63FF S2D8 S2\" id=\"t4m_174\">obligations </span><span class=\"S6400 S2D8 S2\" id=\"t4n_174\">locatives </span><span class=\"S6401 S2D2 S2DE S2\" id=\"t4o_174\">Conform\u00e9ment \u00e0 la norme IFRS </span><span class=\"S6402 S2D2 S2DE S2\" id=\"t4p_174\">16, le Groupe reconna\u00eet au bilan </span><span class=\"S6403 S2D2 S2DE S2\" id=\"t4q_174\">tous les engagements de location, sans distinction entre les </span><span class=\"S6404 S2D2 S2DE S2\" id=\"t4r_174\">contrats </span><span class=\"S6405 S2D2 S2DE S2\" id=\"t4s_174\">de </span><span class=\"S6406 S2D2 S2DE S2\" id=\"t4t_174\">location </span><span class=\"S6407 S2D2 S2DE S2\" id=\"t4u_174\">op\u00e9rationnelle </span><span class=\"S6408 S2D2 S2DE S2\" id=\"t4v_174\">et </span><span class=\"S6409 S2D2 S2DE S2\" id=\"t4w_174\">les </span><span class=\"S640A S2D2 S2DE S2\" id=\"t4x_174\">contrats </span><span class=\"S640B S2D2 S2DE S2\" id=\"t4y_174\">de </span><span class=\"S640C S2D2 S2DE S2\" id=\"t4z_174\">location-financement, en comptabilisant </span><span class=\"S640D S2D2 S2DE S2\" id=\"t50_174\">: </span><span class=\"S640E S2D2 S2DE S2\" id=\"t51_174\">un actif repr\u00e9sentatif du droit d\u2019utilisation de l\u2019actif lou\u00e9 pendant </span><span class=\"S717 S2DB S2DE S2\" id=\"t52_174\">E </span><span class=\"S718 S2D2 S2DE S2\" id=\"t53_174\">la dur\u00e9e du contrat de location </span><span class=\"S640F S2D2 S2DE S2\" id=\"t54_174\">; </span><span class=\"S6410 S2D2 S2DE S2\" id=\"t55_174\">une dette au titre de l\u2019obligation de paiements de loyers futurs. </span><span class=\"S6411 S2DB S2DE S2\" id=\"t56_174\">E </span><span class=\"S6412 S2D2 S2DE S2\" id=\"t57_174\">Au compte de r\u00e9sultat, le paiement des loyers est repr\u00e9sent\u00e9 par </span><span class=\"S6413 S2D2 S2DE S2\" id=\"t58_174\">des int\u00e9r\u00eats financiers et par la charge d\u2019amortissement lin\u00e9aire sur </span><span class=\"S2C6F S2D2 S2DE S2\" id=\"t59_174\">la dur\u00e9e de location du droit d\u2019utilisation. </span><span class=\"S6414 S2D2 S2DE S2\" id=\"t7_175\">Le Groupe a retenu par ailleurs plusieurs mesures de simplification </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"t8_175\">propos\u00e9es par la norme </span><span class=\"S6415 S2D2 S2DE S2\" id=\"t9_175\">: </span><span class=\"S6416 S2D2 S2DE S2\" id=\"ta_175\">exemption concernant les contrats avec une dur\u00e9e r\u00e9siduelle </span><span class=\"S293A S2DB S2DE S2\" id=\"tb_175\">E </span><span class=\"S6417 S2D2 S2DE S2\" id=\"tc_175\">inf\u00e9rieure \u00e0 12 </span><span class=\"S6418 S2D2 S2DE S2\" id=\"td_175\">mois ou portant sur des actifs dont la valeur </span><span class=\"S6419 S2D2 S2DE S2\" id=\"te_175\">unitaire est inf\u00e9rieure \u00e0 5 </span><span class=\"S641A S2D2 S2DE S2\" id=\"tf_175\">000 </span><span class=\"S641B S2D2 S2DE S2\" id=\"tg_175\">euros, pour lesquels les loyers </span><span class=\"S641C S2D2 S2DE S2\" id=\"th_175\">continuent \u00e0 \u00eatre constat\u00e9s en charges op\u00e9rationnelles </span><span class=\"S641D S2D2 S2DE S2\" id=\"ti_175\">; </span><span class=\"S641E S2D2 S2DE S2\" id=\"tj_175\">constatation d\u2019un imp\u00f4t diff\u00e9r\u00e9 portant sur l\u2019\u00e9cart d\u2019une part </span><span class=\"S1D14 S2DB S2DE S2\" id=\"tk_175\">E </span><span class=\"S641F S2D2 S2DE S2\" id=\"tl_175\">entre la valeur fiscale du droit d\u2019utilisation et sa valeur selon la </span><span class=\"S6420 S2D2 S2DE S2\" id=\"tm_175\">norme IFRS </span><span class=\"S6421 S2D2 S2DE S2\" id=\"tn_175\">16, d\u2019autre part entre la valeur fiscale de l\u2019obligation </span><span class=\"S6422 S2D2 S2DE S2\" id=\"to_175\">locative et sa valeur </span><span class=\"S6423 S2D2 S2DE S2\" id=\"tp_175\">selon la norme IFRS </span><span class=\"S6424 S2D2 S2DE S2\" id=\"tq_175\">16. </span><span class=\"S6425 S62F5 S2\" id=\"tr_175\">Valorisation des obligations locatives </span><span class=\"S6426 S62F5 S2\" id=\"ts_175\">et </span><span class=\"S6427 S62F5 S2\" id=\"tt_175\">des </span><span class=\"S6428 S62F5 S2\" id=\"tu_175\">droits d\u2019utilisation </span><span class=\"S3EBF S2D2 S2DE S2\" id=\"tv_175\">L\u2019obligation locative est \u00e9valu\u00e9e initialement \u00e0 la valeur actuelle des </span><span class=\"S6429 S2D2 S2DE S2\" id=\"tw_175\">paiements dus sur la dur\u00e9e des contrats. Ces paiements incluent \u00e0 </span><span class=\"S642A S2D2 S2DE S2\" id=\"tx_175\">la fois les loyers fixes (ou fixes en substance) et les loyers variables </span><span class=\"S2DB2 S2D2 S2DE S2\" id=\"ty_175\">bas\u00e9s sur un indice ou un taux. </span><span class=\"S642B S2D2 S2DE S2\" id=\"tz_175\">Pour d\u00e9terminer la valeur actuelle des paiements de loyers, le </span><span class=\"S642C S2D2 S2DE S2\" id=\"t10_175\">Groupe utilise son taux marginal d\u2019endettement \u00e0 la date de prise </span><span class=\"S642D S2D2 S2DE S2\" id=\"t11_175\">d\u2019effet du contrat. Il s\u2019agit du taux que le Groupe obtiendrait pour </span><span class=\"S642E S2D2 S2DE S2\" id=\"t12_175\">financer un actif de valeur identique, dans un environnement </span><span class=\"S642F S2D2 S2DE S2\" id=\"t13_175\">\u00e9conomique similaire et sur une dur\u00e9e et avec des garanties </span><span class=\"S6430 S2D2 S2DE S2\" id=\"t14_175\">similaires. Ce taux est calcul\u00e9 par pays, par devise, par duration, \u00e0 </span><span class=\"S6431 S2D2 S2DE S2\" id=\"t15_175\">partir d\u2019une courbe de taux sans risque et l\u2019addition d\u2019un spread </span><span class=\"S6432 S2D2 S2DE S2\" id=\"t16_175\">propre \u00e0 chaque pays o\u00f9 op\u00e8re le Groupe Pierre </span><span class=\"S6433 S2D2 S2DE S2\" id=\"t17_175\">&amp; </span><span class=\"S6434 S2D2 S2DE S2\" id=\"t18_175\">Vacances-Center </span><span class=\"S3E5 S2D2 S2DE S2\" id=\"t19_175\">Parcs. </span><span class=\"S6435 S2D2 S2DE S2\" id=\"t1a_175\">L\u2019obligation locative est comptabilis\u00e9e ult\u00e9rieurement au co\u00fbt </span><span class=\"S6436 S2D2 S2DE S2\" id=\"t1b_175\">amorti, selon la m\u00e9thode du taux d\u2019int\u00e9r\u00eat effectif. \u00c0 chaque cl\u00f4ture, </span><span class=\"S6437 S2D2 S2DE S2\" id=\"t1c_175\">elle est augment\u00e9e des int\u00e9r\u00eats de la p\u00e9riode et diminu\u00e9e du </span><span class=\"S6438 S2D2 S2DE S2\" id=\"t1d_175\">montant des paiements effectu\u00e9s. </span><span class=\"S6439 S2D2 S2DE S2\" id=\"t1e_175\">Elle est susceptible d\u2019\u00eatre r\u00e9\u00e9valu\u00e9e en cas de modification du </span><span class=\"S643A S2D2 S2DE S2\" id=\"t1f_175\">contrat de location, de r\u00e9-estimation de la dur\u00e9e de location ainsi </span><span class=\"S643B S2D2 S2DE S2\" id=\"t1g_175\">que pour tenir compte des variations contractuelles de loyers </span><span class=\"S643C S2D2 S2DE S2\" id=\"t1h_175\">faisant suite \u00e0 l\u2019application d\u2019indices ou de taux. Par ailleurs, en cas </span><span class=\"S643D S2D2 S2DE S2\" id=\"t1i_175\">de sortie anticip\u00e9e d\u2019un contrat de location, l\u2019incidence de la </span><span class=\"S643E S2D2 S2DE S2\" id=\"t1j_175\">d\u00e9comptabilisation du droit d\u2019utilisation et de l\u2019engagement locatif </span><span class=\"S643F S2D2 S2DE S2\" id=\"t1k_175\">sera enregistr\u00e9e au compte de r\u00e9sultat, en \u00ab </span><span class=\"S6440 S2D2 S2DE S2\" id=\"t1l_175\">autres charges et </span><span class=\"S5D70 S2D2 S2DE S2\" id=\"t1m_175\">produits d\u2019exploitation </span><span class=\"S6441 S2D2 S2DE S2\" id=\"t1n_175\">\u00bb. </span><span class=\"S6442 S2D2 S2DE S2\" id=\"t1o_175\">L\u2019obligation locative est un passif financier courant (pour sa part </span><span class=\"S6443 S2D2 S2DE S2\" id=\"t1p_175\">inf\u00e9rieure \u00e0 un an) ou non courant (pour sa part sup\u00e9rieure \u00e0 un an) </span><span class=\"SC3D S2D2 S2DE S2\" id=\"t1q_175\">exclu de l\u2019endettement financier net du Groupe. </span><span class=\"S6444 S2D2 S2DE S2\" id=\"t1r_175\">Le droit d\u2019utilisation est quant \u00e0 lui \u00e9valu\u00e9 initialement \u00e0 son co\u00fbt \u00e0 </span><span class=\"S6445 S2D2 S2DE S2\" id=\"t1s_175\">la date de prise d\u2019effet du contrat, \u00e0 savoir la date \u00e0 laquelle l\u2019actif </span><span class=\"S2EBC S2D2 S2DE S2\" id=\"t1t_175\">sous-jacent est mis \u00e0 disposition du Groupe. </span><span class=\"S6446 S2D2 S2DE S2\" id=\"t1u_175\">Il inclut le montant initial de la dette de loyers, augment\u00e9 le cas </span><span class=\"S6447 S2D2 S2DE S2\" id=\"t1v_175\">\u00e9ch\u00e9ant des paiements d\u2019avance ou des co\u00fbts directs initiaux </span><span class=\"S327 S2D2 S2DE S2\" id=\"t1w_175\">encourus, nets des avantages re\u00e7us du bailleur. </span><span class=\"S6448 S2D2 S2DE S2\" id=\"t1x_175\">Le droit d\u2019utilisation est amorti sur une base lin\u00e9aire, sur la dur\u00e9e du </span><span class=\"S6449 S2D2 S2DE S2\" id=\"t1y_175\">contrat de location. Cette dur\u00e9e, d\u00e9termin\u00e9e au niveau de chaque </span><span class=\"S644A S2D2 S2DE S2\" id=\"t1z_175\">contrat, est la dur\u00e9e ex\u00e9cutoire du contrat, telle que d\u00e9finie par la </span><span class=\"S644B S2D2 S2DE S2\" id=\"t20_175\">d\u00e9cision de l\u2019IFRIC publi\u00e9e en d\u00e9cembre </span><span class=\"S644C S2D2 S2DE S2\" id=\"t21_175\">2019, prenant en compte </span><span class=\"S277B S2D2 S2DE S2\" id=\"t22_175\">notamment </span><span class=\"S644D S2D2 S2DE S2\" id=\"t23_175\">l\u2019appr\u00e9ciation </span><span class=\"S644E S2D2 S2DE S2\" id=\"t24_175\">de </span><span class=\"S644F S2D2 S2DE S2\" id=\"t25_175\">l\u2019exercice </span><span class=\"S6450 S2D2 S2DE S2\" id=\"t26_175\">des </span><span class=\"S6451 S2D2 S2DE S2\" id=\"t27_175\">options </span><span class=\"S6452 S2D2 S2DE S2\" id=\"t28_175\">de </span><span class=\"S335 S2D2 S2DE S2\" id=\"t29_175\">renouvellement. </span><span class=\"S6453 S2D2 S2DE S2\" id=\"t2a_175\">Le </span><span class=\"S6454 S2D2 S2DE S2\" id=\"t2b_175\">droit </span><span class=\"S6455 S2D2 S2DE S2\" id=\"t2c_175\">d\u2019utilisation </span><span class=\"S6456 S2D2 S2DE S2\" id=\"t2d_175\">pourra </span><span class=\"S6457 S2D2 S2DE S2\" id=\"t2e_175\">faire </span><span class=\"S6458 S2D2 S2DE S2\" id=\"t2f_175\">l\u2019objet </span><span class=\"S6459 S2D2 S2DE S2\" id=\"t2g_175\">d\u2019ajustements ult\u00e9rieurs au titre de r\u00e9\u00e9valuations de la dette de </span><span class=\"S645A S2D2 S2DE S2\" id=\"t2h_175\">loyers. Il sera soumis aux tests de d\u00e9pr\u00e9ciations et diminu\u00e9 des </span><span class=\"S5A9C S2D2 S2DE S2\" id=\"t2i_175\">pertes de valeur \u00e9ventuellement enregistr\u00e9es. </span><span class=\"S645B S62F5 S2\" id=\"t2j_175\">Loyers variables </span><span class=\"S645C S2D2 S2DE S2\" id=\"t2k_175\">Certains contrats de location des biens exploit\u00e9s touristiquement </span><span class=\"S645D S2D2 S2DE S2\" id=\"t2l_175\">par le Groupe comprennent des loyers variables bas\u00e9s sur la </span><span class=\"S1260 S2D2 S2DE S2\" id=\"t2m_175\">performance </span><span class=\"S645E S2D2 S2DE S2\" id=\"t2n_175\">du </span><span class=\"S645F S2D2 S2DE S2\" id=\"t2o_175\">site </span><span class=\"S6460 S2D2 S2DE S2\" id=\"t2p_175\">concern\u00e9. </span><span class=\"S6461 S2D2 S2DE S2\" id=\"t2q_175\">Ces </span><span class=\"S6462 S2D2 S2DE S2\" id=\"t2r_175\">loyers </span><span class=\"S6463 S2D2 S2DE S2\" id=\"t2s_175\">variables </span><span class=\"S6464 S2D2 S2DE S2\" id=\"t2t_175\">sont </span><span class=\"S6465 S2D2 S2DE S2\" id=\"t2u_175\">comptabilis\u00e9s en charges op\u00e9rationnelles au compte de r\u00e9sultat au </span><span class=\"S6466 S2D2 S2DE S2\" id=\"t2v_175\">cours de la p\u00e9riode \u00e0 laquelle ils se rattachent et ne font donc </span><span class=\"S6467 S2D2 S2DE S2\" id=\"t2w_175\">l\u2019objet d\u2019aucun retraitement au titre d\u2019IFRS </span><span class=\"S6468 S2D2 S2DE S2\" id=\"t2x_175\">16. </span><span class=\"S6469 S2D2 S2DE S2\" id=\"t2y_175\">Lorsque les contrats de location incluent un montant minimum </span><span class=\"S646A S2D2 S2DE S2\" id=\"t2z_175\">garanti payable au bailleur, ce montant garanti est assimil\u00e9 \u00e0 un </span><span class=\"S646B S2D2 S2DE S2\" id=\"t30_175\">loyer fixe en substance, et \u00e0 ce titre pris en compte dans la </span><span class=\"S646C S2D2 S2DE S2\" id=\"t31_175\">valorisation de l\u2019obligation locative. En l\u2019absence de minimum </span><span class=\"S646D S2D2 S2DE S2\" id=\"t32_175\">garanti, le loyer est totalement variable et \u00e0 ce titre, ne fait pas </span><span class=\"S1FD9 S2D2 S2DE S2\" id=\"t33_175\">l\u2019objet d\u2019un retraitement selon IFRS </span><span class=\"S646E S2D2 S2DE S2\" id=\"t34_175\">16. </span><span class=\"S646F S62F5 S2\" id=\"t35_175\">Transactions de cession bail </span><span class=\"S6470 S2D2 S2DE S2\" id=\"t36_175\">La norme IFRS </span><span class=\"S6471 S2D2 S2DE S2\" id=\"t37_175\">16 impose la comptabilisation partielle, \u00e0 hauteur </span><span class=\"S6472 S2D2 S2DE S2\" id=\"t38_175\">des droits transf\u00e9r\u00e9s, du r\u00e9sultat de cession r\u00e9alis\u00e9 dans le cadre </span><span class=\"S6473 S2D2 S2DE S2\" id=\"t39_175\">des op\u00e9rations de cession bail, d\u00e8s lors que ces transactions sont </span><span class=\"S6474 S2D2 S2DE S2\" id=\"t3a_175\">des ventes au titre d\u2019IFRS </span><span class=\"S6475 S2D2 S2DE S2\" id=\"t3b_175\">15. Chez Pierre </span><span class=\"S6476 S2D2 S2DE S2\" id=\"t3c_175\">&amp; </span><span class=\"S6477 S2D2 S2DE S2\" id=\"t3d_175\">Vacances-Center Parcs, </span><span class=\"S6478 S2D2 S2DE S2\" id=\"t3e_175\">cela concerne les op\u00e9rations immobili\u00e8res du Groupe au cours </span><span class=\"S29AD S2D2 S2DE S2\" id=\"t3f_175\">desquelles </span><span class=\"S6479 S2D2 S2DE S2\" id=\"t3g_175\">les </span><span class=\"S647A S2D2 S2DE S2\" id=\"t3h_175\">biens </span><span class=\"S647B S2D2 S2DE S2\" id=\"t3i_175\">immobiliers </span><span class=\"S647C S2D2 S2DE S2\" id=\"t3j_175\">(unit\u00e9s </span><span class=\"S647D S2D2 S2DE S2\" id=\"t3k_175\">d\u2019h\u00e9bergement </span><span class=\"S647E S2D2 S2DE S2\" id=\"t3l_175\">ou </span><span class=\"S647F S2D2 S2DE S2\" id=\"t3m_175\">\u00e9quipements centraux) vendus aupr\u00e8s d\u2019investisseurs particuliers </span><span class=\"S6480 S2D2 S2DE S2\" id=\"t3n_175\">ou institutionnels sont repris en location par le Groupe pour \u00eatre </span><span class=\"S6481 S2D2 S2DE S2\" id=\"t3o_175\">exploit\u00e9s touristiquement. Les op\u00e9rations de r\u00e9novations portant </span><span class=\"S6482 S2D2 S2DE S2\" id=\"t3p_175\">sur des actifs pris en location par le Groupe sont \u00e9galement </span><span class=\"S6483 S2D2 S2DE S2\" id=\"t3q_175\">concern\u00e9es par cette probl\u00e9matique. </span><span class=\"S6484 S2D2 S2DE S2\" id=\"t3r_175\">Seules les transactions de cession bail r\u00e9alis\u00e9es apr\u00e8s le 1 </span><span class=\"S6485 S2D5 S2DE S2\" id=\"t3s_175\">er </span><span class=\"S6486 S2D2 S2DE S2\" id=\"t3t_175\">octobre </span><span class=\"S6487 S2D2 S2DE S2\" id=\"t3u_175\">2019, date de premi\u00e8re application d\u2019IFRS </span><span class=\"S6488 S2D2 S2DE S2\" id=\"t3v_175\">16, font l\u2019objet d\u2019un tel </span><span class=\"S6489 S2D2 S2DE S2\" id=\"t3w_175\">retraitement, ce dernier n\u2019ayant pas d\u2019incidences r\u00e9troactives sur les </span><span class=\"S648A S2D2 S2DE S2\" id=\"t3x_175\">p\u00e9riodes pass\u00e9es. </span><span class=\"S648B S2D2 S2DE S2\" id=\"t3y_175\">Pour chaque transaction de cession bail, le Groupe reconna\u00eet le </span><span class=\"S648C S2D2 S2DE S2\" id=\"t3z_175\">chiffre d\u2019affaires et le co\u00fbt des biens immobiliers vendus \u00e0 hauteur </span><span class=\"S648D S2D2 S2DE S2\" id=\"t40_175\">de la quote-part des droits de l\u2019actif consid\u00e9r\u00e9s comme transf\u00e9r\u00e9s \u00e0 </span><span class=\"S648E S2D2 S2DE S2\" id=\"t41_175\">un tiers. </span><span class=\"S30A2 S2D2 S2DE S2\" id=\"t42_175\">De </span><span class=\"S648F S2D2 S2DE S2\" id=\"t43_175\">fait, </span><span class=\"S6490 S2D2 S2DE S2\" id=\"t44_175\">la </span><span class=\"S6491 S2D2 S2DE S2\" id=\"t45_175\">quote-part </span><span class=\"S6492 S2D2 S2DE S2\" id=\"t46_175\">de </span><span class=\"S6493 S2D2 S2DE S2\" id=\"t47_175\">marge </span><span class=\"S6494 S2D2 S2DE S2\" id=\"t48_175\">correspondant </span><span class=\"S6495 S2D2 S2DE S2\" id=\"t49_175\">aux </span><span class=\"S6496 S2D2 S2DE S2\" id=\"t4a_175\">droits </span><span class=\"S6497 S2D2 S2DE S2\" id=\"t4b_175\">immobiliers qui ne sont pas transf\u00e9r\u00e9s \u00e0 l\u2019investisseur-bailleur est </span><span class=\"S6498 S2D2 S2DE S2\" id=\"t4c_175\">neutralis\u00e9e. Cette neutralisation a une incidence sur le chiffre </span><span class=\"S6499 S2D2 S2DE S2\" id=\"t4d_175\">d\u2019affaires et le co\u00fbt des biens immobiliers vendus lors de la phase </span><span class=\"S649A S2D2 S2DE S2\" id=\"t4e_175\">de construction de l\u2019actif, puis sur le r\u00e9sultat op\u00e9rationnel des </span><span class=\"S649B S2D2 S2DE S2\" id=\"t4f_175\">soci\u00e9t\u00e9s d\u2019exploitation touristique sur la dur\u00e9e de la location, \u00e0 </span><span class=\"S649C S2D2 S2DE S2\" id=\"t4g_175\">travers la minoration des amortissements du droit d\u2019utilisation. </span><span class=\"S649D S2D2 S2DE S2\" id=\"t4h_175\">Par ailleurs, les flux de tr\u00e9sorerie relatifs \u00e0 ces op\u00e9rations de cession </span><span class=\"S649E S2D2 S2DE S2\" id=\"t4i_175\">bail sont pr\u00e9sent\u00e9s parmi les flux op\u00e9rationnels, \u00e9tant li\u00e9s \u00e0 </span><span class=\"S3DEC S2D2 S2DE S2\" id=\"t4j_175\">l\u2019activit\u00e9 r\u00e9currente du Groupe. </span><span class=\"S6650 S2D2 S2DE S2\" id=\"tx_179\">La mise en application d\u2019IFRS </span><span class=\"S6651 S2D2 S2DE S2\" id=\"ty_179\">16, impose la comptabilisation </span><span class=\"S6652 S2D2 S2DE S2\" id=\"tz_179\">partielle, \u00e0 hauteur des droits transf\u00e9r\u00e9s, du r\u00e9sultat de cession </span><span class=\"S6653 S2D2 S2DE S2\" id=\"t10_179\">r\u00e9alis\u00e9 dans le cadre des op\u00e9rations de cession bail, d\u00e8s lors que ces </span><span class=\"S267C S2D2 S2DE S2\" id=\"t11_179\">transactions </span><span class=\"S6654 S2D2 S2DE S2\" id=\"t12_179\">sont </span><span class=\"S6655 S2D2 S2DE S2\" id=\"t13_179\">des </span><span class=\"S6656 S2D2 S2DE S2\" id=\"t14_179\">ventes </span><span class=\"S6657 S2D2 S2DE S2\" id=\"t15_179\">au </span><span class=\"S6658 S2D2 S2DE S2\" id=\"t16_179\">titre </span><span class=\"S6659 S2D2 S2DE S2\" id=\"t17_179\">d\u2019IFRS </span><span class=\"S665A S2D2 S2DE S2\" id=\"t18_179\">15. </span><span class=\"S665B S2D2 S2DE S2\" id=\"t19_179\">Chez </span><span class=\"SA6D S2D2 S2DE S2\" id=\"t1a_179\">Pierre </span><span class=\"S665C S2D2 S2DE S2\" id=\"t1b_179\">&amp; </span><span class=\"S665D S2D2 S2DE S2\" id=\"t1c_179\">Vacances-Center Parcs, cela concerne les op\u00e9rations </span><span class=\"S665E S2D2 S2DE S2\" id=\"t1d_179\">immobili\u00e8res du Groupe au cours desquelles les biens immobiliers </span><span class=\"S665F S2D2 S2DE S2\" id=\"t1e_179\">(unit\u00e9s d\u2019h\u00e9bergement ou \u00e9quipements centraux) vendus aupr\u00e8s </span><span class=\"S6660 S2D2 S2DE S2\" id=\"t1f_179\">d\u2019investisseurs particuliers ou institutionnels sont repris en location </span><span class=\"S6661 S2D2 S2DE S2\" id=\"t1g_179\">par le Groupe pour \u00eatre exploit\u00e9s touristiquement. Les op\u00e9rations </span><span class=\"S6662 S2D2 S2DE S2\" id=\"t1h_179\">de r\u00e9novations portant sur des actifs pris en location par le Groupe </span><span class=\"SE96 S2D2 S2DE S2\" id=\"t1i_179\">sont \u00e9galement concern\u00e9es par cette probl\u00e9matique. </span><span class=\"S6663 S2D2 S2DE S2\" id=\"t1j_179\">Pour chaque transaction de cession bail, le Groupe reconna\u00eet le </span><span class=\"S6664 S2D2 S2DE S2\" id=\"t1k_179\">chiffre d\u2019affaires et le co\u00fbt des biens immobiliers vendus \u00e0 hauteur </span><span class=\"S6665 S2D2 S2DE S2\" id=\"t1l_179\">de la quote-part des droits de l\u2019actif consid\u00e9r\u00e9s comme transf\u00e9r\u00e9s \u00e0 </span><span class=\"S274F S2D2 S2DE S2\" id=\"t1m_179\">un tiers. </span><span class=\"S2C12 S2D2 S2DE S2\" id=\"t1n_179\">De fait, la part de la marge correspondant aux droits immobiliers qui </span><span class=\"S6666 S2D2 S2DE S2\" id=\"t1o_179\">n\u2019est pas transf\u00e9r\u00e9e \u00e0 l\u2019investisseur-bailleur est neutralis\u00e9e. Cette </span><span class=\"S6667 S2D2 S2DE S2\" id=\"t1p_179\">neutralisation a une incidence sur le chiffre d\u2019affaires et le co\u00fbt des </span><span class=\"S6668 S2D2 S2DE S2\" id=\"t1q_179\">biens immobiliers vendus lors de la phase de construction de l\u2019actif, </span><span class=\"S6669 S2D2 S2DE S2\" id=\"t1r_179\">puis sur le r\u00e9sultat op\u00e9rationnel des soci\u00e9t\u00e9s d\u2019exploitation </span><span class=\"S666A S2D2 S2DE S2\" id=\"t1s_179\">touristique sur la dur\u00e9e de la location, \u00e0 travers la minoration des </span><span class=\"S4A7C S2D2 S2DE S2\" id=\"t1t_179\">amortissements du droit d\u2019utilisation. </span><span class=\"S6729 S2D8 S2\" id=\"ta_181\">2.1 \u2013 Point sur les n\u00e9gociations </span><span class=\"S672A S2D8 S2\" id=\"tb_181\">avec </span><span class=\"S672B S2D8 S2\" id=\"tc_181\">les </span><span class=\"S672C S2D8 S2\" id=\"td_181\">bailleurs individuels </span><span class=\"S672D S2D2 S2DE S2\" id=\"te_181\">Dans le cadre de la n\u00e9gociation avec ses bailleurs individuels sur le </span><span class=\"S672E S2D2 S2DE S2\" id=\"tf_181\">traitement des loyers de la p\u00e9riode de 16 </span><span class=\"S672F S2D2 S2DE S2\" id=\"tg_181\">mois impact\u00e9e par la crise </span><span class=\"S6730 S2D2 S2DE S2\" id=\"th_181\">sanitaire (entre mars </span><span class=\"S6731 S2D2 S2DE S2\" id=\"ti_181\">2020 et juin </span><span class=\"S6732 S2D2 S2DE S2\" id=\"tj_181\">2021), le Groupe a propos\u00e9 </span><span class=\"S6733 S2D2 S2DE S2\" id=\"tk_181\">plusieurs avenants au contrat de bail \u00e0 ses propri\u00e9taires. Le taux </span><span class=\"S6734 S2D2 S2DE S2\" id=\"tl_181\">d\u2019adh\u00e9sion global (tout avenant confondu) s\u2019\u00e9l\u00e8ve \u00e0 81 </span><span class=\"S6735 S2D2 S2DE S2\" id=\"tm_181\">%. </span><span class=\"S6736 S2D2 S2DE S2\" id=\"tn_181\">Au 30 </span><span class=\"S6737 S2D2 S2DE S2\" id=\"to_181\">septembre 2023, l\u2019ensemble des risques relatifs au </span><span class=\"S6738 S2D2 S2DE S2\" id=\"tp_181\">non-paiement des loyers aux bailleurs non-signataires d\u2019un avenant </span><span class=\"S6739 S2D2 S2DE S2\" id=\"tq_181\">au titre des p\u00e9riodes de fermetures (en ce compris les p\u00e9riodes de </span><span class=\"S27E1 S2D2 S2DE S2\" id=\"tr_181\">fermetures administratives) est inscrit au passif du bilan. </span><span class=\"S673A S2D2 S2DE S2\" id=\"ts_181\">\u00c0 la date d\u2019arr\u00eat\u00e9 des comptes de l\u2019exercice 2022/2023 </span><span class=\"S673B S2D2 S2DE S2\" id=\"tt_181\">: </span><span class=\"S673C S2D2 S2DE S2\" id=\"tu_181\">66 </span><span class=\"S673D S2D2 S2DE S2\" id=\"tv_181\">d\u00e9cisions ont \u00e9t\u00e9 rendues \u00e0 ce jour dans le cadre de </span><span class=\"S673E S2DB S2DE S2\" id=\"tw_181\">E </span><span class=\"S673F S2D2 S2DE S2\" id=\"tx_181\">proc\u00e9dures introduites par des bailleurs individuels \u00e0 l\u2019encontre </span><span class=\"S50E1 S2D2 S2DE S2\" id=\"ty_181\">du Groupe </span><span class=\"S6740 S2D2 S2DE S2\" id=\"tz_181\">: </span><span class=\"S6741 S2D2 S2DE S2\" id=\"t10_181\">en r\u00e9f\u00e9r\u00e9 </span><span class=\"S6742 S2D2 S2DE S2\" id=\"t11_181\">: 28 </span><span class=\"S6743 S2D2 S2DE S2\" id=\"t12_181\">d\u00e9cisions ont \u00e9t\u00e9 rendues. 19 </span><span class=\"S6744 S2D2 S2DE S2\" id=\"t13_181\">d\u00e9cisions sont </span><span class=\"S6745 S722 S2DE S2\" id=\"t14_181\">\u2013 </span><span class=\"S6746 S2D2 S2DE S2\" id=\"t15_181\">d\u00e9favorables au Groupe, le Tribunal n\u2019a pas retenu l\u2019existence </span><span class=\"S6747 S2D2 S2DE S2\" id=\"t16_181\">d\u2019une contestation s\u00e9rieuse et a condamn\u00e9 le Groupe \u00e0 payer </span><span class=\"S6748 S2D2 S2DE S2\" id=\"t17_181\">des loyers impay\u00e9s. 8 </span><span class=\"S6749 S2D2 S2DE S2\" id=\"t18_181\">d\u00e9cisions ont retenu la position </span><span class=\"S674A S2D2 S2DE S2\" id=\"t19_181\">soutenue par le Groupe, \u00e0 savoir le rejet de la demande en </span><span class=\"S674B S2D2 S2DE S2\" id=\"t1a_181\">r\u00e9f\u00e9r\u00e9 pour contestation s\u00e9rieuse concernant l\u2019obligation de </span><span class=\"S674C S2D2 S2DE S2\" id=\"t1b_181\">payer des loyers au cours des p\u00e9riodes de fermetures </span><span class=\"S674D S2D2 S2DE S2\" id=\"t1c_181\">administratives. Il appartient aux bailleurs concern\u00e9s par ces </span><span class=\"S674E S2D2 S2DE S2\" id=\"t1d_181\">rejets de d\u00e9terminer s\u2019ils entendent d\u00e9sormais agir au fond </span><span class=\"S674F S2D2 S2DE S2\" id=\"t1e_181\">; </span><span class=\"S6750 S2D2 S2E1 S2\" id=\"t1f_181\">au fond </span><span class=\"S6751 S2D2 S2E1 S2\" id=\"t1g_181\">: 32 </span><span class=\"S6752 S2D2 S2E1 S2\" id=\"t1h_181\">d\u00e9cisions ont \u00e9t\u00e9 rendues, dont 27 </span><span class=\"S6753 S2D2 S2E1 S2\" id=\"t1i_181\">d\u00e9favorables au </span><span class=\"S6754 S722 S2E1 S2\" id=\"t1j_181\">\u2013 </span><span class=\"S6755 S2D2 S2E1 S2\" id=\"t1k_181\">Groupe dans la mesure o\u00f9 les juridictions du fond se rallient </span><span class=\"S6756 S2D2 S2E1 S2\" id=\"t1l_181\">quasi syst\u00e9matiquement \u00e0 la d\u00e9cision de la Cour de cassation </span><span class=\"S6757 S2D2 S2E1 S2\" id=\"t1m_181\">; </span><span class=\"S6758 S2D2 S2DE S2\" id=\"t1n_181\">en appel </span><span class=\"S6759 S2D2 S2DE S2\" id=\"t1o_181\">: 6 </span><span class=\"S675A S2D2 S2DE S2\" id=\"t1p_181\">d\u00e9cisions ont \u00e9t\u00e9 rendues, dont une confirme la </span><span class=\"S675B S722 S2DE S2\" id=\"t1q_181\">\u2013 </span><span class=\"S675C S2D2 S2DE S2\" id=\"t1r_181\">r\u00e9solution judiciaire du bail sur la r\u00e9sidence BELLEVILLE pour </span><span class=\"S5B22 S2D2 S2DE S2\" id=\"t1s_181\">un bailleur. </span><span class=\"S72E9 S625B S2\" id=\"t7_195\">Droits d\u2019utilisation </span><span class=\"S6727 S625C S2\" id=\"t8_195\">Note </span><span class=\"S6728 S625C S2\" id=\"t9_195\">9 </span><span class=\"S72EA S2D2 S2DE S2\" id=\"ta_195\">Suite \u00e0 l\u2019application de la norme IFRS </span><span class=\"S72EB S2D2 S2DE S2\" id=\"tb_195\">16 \u00e0 compter du 1 </span><span class=\"S72EC S2D5 S2DE S2\" id=\"tc_195\">er </span><span class=\"S72ED S2D2 S2DE S2\" id=\"td_195\">octobre </span><span class=\"S72EE S2D2 S2DE S2\" id=\"te_195\">2019, le Groupe comptabilise un droit d\u2019utilisation et une obligation </span><span class=\"S72EF S2D2 S2DE S2\" id=\"tf_195\">locative au titre des contrats de location (cf. </span><span class=\"S72F0 S2D2 S2DE S2\" id=\"tg_195\">note </span><span class=\"S72F1 S2D2 S2DE S2\" id=\"th_195\">1.15 \u00ab </span><span class=\"S72F2 S2D2 S2DE S2\" id=\"ti_195\">Droits </span><span class=\"S5BF S2D2 S2DE S2\" id=\"tj_195\">d\u2019utilisation et obligations locatives </span><span class=\"S72F3 S2D2 S2DE S2\" id=\"tk_195\">\u00bb). </span><span class=\"S72F4 S2D2 S2DE S2\" id=\"tl_195\">Ces derniers portent essentiellement sur les actifs immobiliers </span><span class=\"S72F5 S2D2 S2DE S2\" id=\"tm_195\">exploit\u00e9s touristiquement par le Groupe qui repr\u00e9sentent 99 </span><span class=\"S72F6 S2D2 S2DE S2\" id=\"tn_195\">% de </span><span class=\"S72F7 S2D2 S2DE S2\" id=\"to_195\">l\u2019ensemble des droits d\u2019utilisation. </span><span class=\"S1257 S2D2 S2DE S2\" id=\"tp_195\">La variation de la valeur de ces droits d\u2019utilisation au cours de l\u2019exercice 2022/2023 se pr\u00e9sente comme suit </span><span class=\"S72F8 S2D2 S2DE S2\" id=\"tq_195\">: </span><span class=\"S72F9 SBD4 S2\" id=\"tr_195\">(en milliers d\u2019euros) </span><span class=\"SFE2 S71F S2\" id=\"ts_195\">AU 1 </span><span class=\"S72FA SCAD S2\" id=\"tt_195\">ER </span><span class=\"S72FB S71F S2\" id=\"tu_195\">OCTOBRE 2022 </span><span class=\"S72FC S71F S2\" id=\"tv_195\">2,142,959 </span><span class=\"S50DB SBD5 S2\" id=\"tw_195\">Effet p\u00e9rim\u00e8tre des contrats et augmentation de la dur\u00e9e des baux </span><span class=\"S72FD SBD5 S2\" id=\"tx_195\">302,061 </span><span class=\"S50DC SBD5 S2\" id=\"ty_195\">Dotations aux amortissements et d\u00e9pr\u00e9ciations </span><span class=\"S72FE SBD5 S2\" id=\"tz_195\">- </span><span class=\"S72FF SBD5 S2\" id=\"t10_195\">247,388 </span><span class=\"S848 SBD5 S2\" id=\"t11_195\">Variation du taux d\u2019actualisation </span><span class=\"S7300 SBD5 S2\" id=\"t12_195\">404,883 </span><span class=\"S1ADA SBD5 S2\" id=\"t13_195\">\u00c9volution de la valeur du loyer </span><span class=\"S7301 SBD5 S2\" id=\"t14_195\">- </span><span class=\"S7302 SBD5 S2\" id=\"t15_195\">4,686 </span><span class=\"S5055 SBD5 S2\" id=\"t16_195\">Reclassement en actifs destin\u00e9s \u00e0 la vente </span><span class=\"S7303 SBD5 S2\" id=\"t17_195\">- </span><span class=\"S7304 SBD5 S2\" id=\"t18_195\">35,451 </span><span class=\"S25A3 S71F S2\" id=\"t19_195\">AU 30 </span><span class=\"S7305 S71F S2\" id=\"t1a_195\">SEPTEMBRE 2023 </span><span class=\"S7306 S71F S2\" id=\"t1b_195\">2,562,378 </span><span class=\"S1A07 S1ABE S2\" id=\"t1c_195\">dont valeur brute </span><span class=\"S7307 S1ABE S2\" id=\"t1d_195\">4,420,243 </span><span class=\"S7308 S1ABE S2\" id=\"t1e_195\">dont amortissements cumul\u00e9s </span><span class=\"S7309 S1ABE S2\" id=\"t1f_195\">- </span><span class=\"S730A S1ABE S2\" id=\"t1g_195\">1,857,865 </span><span class=\"S730B S2D2 S2DE S2\" id=\"t1h_195\">Sur l\u2019exercice les principales variations des droits d\u2019utilisations </span><span class=\"S2A15 S2D2 S2DE S2\" id=\"t1i_195\">proviennent </span><span class=\"S730C S2D2 S2DE S2\" id=\"t1j_195\">: </span><span class=\"S730D S2D2 S2DE S2\" id=\"t1k_195\">d\u2019un effet p\u00e9rim\u00e8tre des contrats (+ </span><span class=\"S730E S2D2 S2DE S2\" id=\"t1l_195\">302 </span><span class=\"S730F S2D2 S2DE S2\" id=\"t1m_195\">061 </span><span class=\"S7310 S2D2 S2DE S2\" id=\"t1n_195\">milliers d\u2019euros) </span><span class=\"S7311 S2DB S2DE S2\" id=\"t1o_195\">E </span><span class=\"S7312 S2D2 S2DE S2\" id=\"t1p_195\">d\u2019une augmentation nette de la dur\u00e9e des baux (+ </span><span class=\"S7313 S2D2 S2DE S2\" id=\"t1q_195\">69 </span><span class=\"S7314 S2D2 S2DE S2\" id=\"t1r_195\">468 </span><span class=\"S7315 S2D2 S2DE S2\" id=\"t1s_195\">milliers </span><span class=\"S7316 S2D2 S2DE S2\" id=\"t1t_195\">d\u2019euros). La principale entr\u00e9e de p\u00e9rim\u00e8tre \u00e0 noter sur l\u2019exercice </span><span class=\"S7317 S2D2 S2DE S2\" id=\"t1u_195\">2022/2023 est le site de Villages Nature </span><span class=\"S7318 S2D5 S2DE S2\" id=\"t1v_195\">\u00ae </span><span class=\"S7319 S2D2 S2DE S2\" id=\"t1w_195\">\u00e0 hauteur de </span><span class=\"S731A S2D2 S2DE S2\" id=\"t1x_195\">178 </span><span class=\"S731B S2D2 S2DE S2\" id=\"t1y_195\">683 </span><span class=\"S731C S2D2 S2DE S2\" id=\"t1z_195\">milliers d\u2019euros </span><span class=\"S731D S2D2 S2DE S2\" id=\"t20_195\">; </span><span class=\"S731E S2D2 S2DE S2\" id=\"t21_195\">de dotations aux amortissements et d\u00e9pr\u00e9ciations pour un </span><span class=\"S731F S2DB S2DE S2\" id=\"t22_195\">E </span><span class=\"S7320 S2D2 S2DE S2\" id=\"t23_195\">montant de (-247 </span><span class=\"S7321 S2D2 S2DE S2\" id=\"t24_195\">388 </span><span class=\"S7322 S2D2 S2DE S2\" id=\"t25_195\">milliers d\u2019euros). Au 30 </span><span class=\"S7323 S2D2 S2DE S2\" id=\"t26_195\">septembre 2023, le </span><span class=\"S7324 S2D2 S2DE S2\" id=\"t27_195\">Groupe a test\u00e9 la valeur des droits d\u2019utilisation </span><span class=\"S7325 S2D2 S2DE S2\" id=\"t28_195\">pour lesquels un </span><span class=\"S7326 S2D2 S2DE S2\" id=\"t29_195\">indice de perte de valeur a \u00e9t\u00e9 identifi\u00e9, \u00e0 savoir une baisse </span><span class=\"S7327 S2D2 S2DE S2\" id=\"t2a_195\">d\u2019activit\u00e9 de plus de 20 </span><span class=\"S7328 S2D2 S2DE S2\" id=\"t2b_195\">% sur l\u2019exercice, compar\u00e9 au dernier </span><span class=\"S7329 S2D2 S2DE S2\" id=\"t2c_195\">exercice </span><span class=\"S732A S2D2 S2DE S2\" id=\"t2d_195\">; </span><span class=\"S732B S2D2 S2DE S2\" id=\"t2e_195\">de l\u2019impact de la variation du taux d\u2019emprunt marginal </span><span class=\"S70A1 S2DB S2DE S2\" id=\"t2f_195\">E </span><span class=\"S732C S2D2 S2DE S2\" id=\"t2g_195\">s\u2019appliquant \u00e0 tous les contrats modifi\u00e9s au cours de l\u2019exercice </span><span class=\"S732D S2D2 S2DE S2\" id=\"t2h_195\">(+ </span><span class=\"S732E S2D2 S2DE S2\" id=\"t2i_195\">404 </span><span class=\"S732F S2D2 S2DE S2\" id=\"t2j_195\">883 </span><span class=\"S7330 S2D2 S2DE S2\" id=\"t2k_195\">milliers d\u2019euros) </span><span class=\"S7331 S2D2 S2DE S2\" id=\"t2l_195\">; </span><span class=\"S7332 S2D2 S2DE S2\" id=\"t2m_195\">d\u2019une \u00e9volution de la valeur des loyers de - </span><span class=\"S7333 S2D2 S2DE S2\" id=\"t2n_195\">4 </span><span class=\"S7334 S2D2 S2DE S2\" id=\"t2o_195\">686 </span><span class=\"S7335 S2D2 S2DE S2\" id=\"t2p_195\">milliers </span><span class=\"S7336 S2DB S2DE S2\" id=\"t2q_195\">E </span><span class=\"S7337 S2D2 S2DE S2\" id=\"t2r_195\">d\u2019euros </span><span class=\"S7338 S2D2 S2DE S2\" id=\"t2s_195\">; </span><span class=\"S7339 S2D2 S2DE S2\" id=\"t2t_195\">du reclassement des droits d\u2019utilisation du p\u00e9rim\u00e8tre Senioriales </span><span class=\"S733A S2DB S2DE S2\" id=\"t2u_195\">E </span><span class=\"S733B S2D2 S2DE S2\" id=\"t2v_195\">destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9 selon la norme IFRS </span><span class=\"S733C S2D2 S2DE S2\" id=\"t2w_195\">5 (- </span><span class=\"S733D S2D2 S2DE S2\" id=\"t2x_195\">35 </span><span class=\"S733E S2D2 S2DE S2\" id=\"t2y_195\">451 </span><span class=\"S733F S2D2 S2DE S2\" id=\"t2z_195\">milliers </span><span class=\"S7340 S2D2 S2DE S2\" id=\"t30_195\">d\u2019euros). </span><span class=\"S749C S625B S2\" id=\"t7_200\">Clients et Autres actifs courants </span><span class=\"S7342 S625C S2\" id=\"t8_200\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_200\">14 </span><span class=\"S7573 S2D8 S2\" id=\"ta_200\">14.1 \u2013 Clients et comptes rattach\u00e9s et Autres actifs courants </span><span class=\"S7574 SBD4 S2\" id=\"tb_200\">(en milliers d\u2019euros) </span><span class=\"S7575 S71F S2\" id=\"tc_200\">30/09/2023 </span><span class=\"S7576 SBD3 S2\" id=\"td_200\">30/09/2022 </span><span class=\"S21F2 SBD5 S2\" id=\"te_200\">Cr\u00e9ances clients brutes </span><span class=\"S7577 SBD5 S2\" id=\"tf_200\">188 </span><span class=\"S7578 SBD5 S2\" id=\"tg_200\">157 </span><span class=\"S7579 SBD5 S2\" id=\"th_200\">215 </span><span class=\"S757A SBD5 S2\" id=\"ti_200\">925 </span><span class=\"S1257 SBD5 S2\" id=\"tj_200\">D\u00e9pr\u00e9ciations </span><span class=\"S757B SBD5 S2\" id=\"tk_200\">- </span><span class=\"S757C SBD5 S2\" id=\"tl_200\">16 </span><span class=\"S757D SBD5 S2\" id=\"tm_200\">414 </span><span class=\"S757E SBD5 S2\" id=\"tn_200\">- </span><span class=\"S49E4 SBD5 S2\" id=\"to_200\">13 </span><span class=\"S49E5 SBD5 S2\" id=\"tp_200\">049 </span><span class=\"S30BC SBD3 S2\" id=\"tq_200\">TOTAL CR\u00c9ANCES CLIENTS ET COMPTES RATTACH\u00c9S </span><span class=\"S757F SBD3 S2\" id=\"tr_200\">171 </span><span class=\"S7580 SBD3 S2\" id=\"ts_200\">743 </span><span class=\"S7581 SBD3 S2\" id=\"tt_200\">202 </span><span class=\"S7582 SBD3 S2\" id=\"tu_200\">876 </span><span class=\"S24FA SBD5 S2\" id=\"tv_200\">Avances et acomptes vers\u00e9s </span><span class=\"S7583 SBD5 S2\" id=\"tw_200\">24 </span><span class=\"S7584 SBD5 S2\" id=\"tx_200\">741 </span><span class=\"S7585 SBD5 S2\" id=\"ty_200\">16 </span><span class=\"S7586 SBD5 S2\" id=\"tz_200\">401 </span><span class=\"S137C SBD5 S2\" id=\"t10_200\">\u00c9tats \u2013 imp\u00f4ts et taxes </span><span class=\"S7587 SBD5 S2\" id=\"t11_200\">120 </span><span class=\"S7588 SBD5 S2\" id=\"t12_200\">750 </span><span class=\"S7589 SBD5 S2\" id=\"t13_200\">115 </span><span class=\"S7525 SBD5 S2\" id=\"t14_200\">793 </span><span class=\"S266B SBD5 S2\" id=\"t15_200\">Autres cr\u00e9ances </span><span class=\"S758A SBD5 S2\" id=\"t16_200\">104 </span><span class=\"S758B SBD5 S2\" id=\"t17_200\">699 </span><span class=\"S758C SBD5 S2\" id=\"t18_200\">55 </span><span class=\"S7527 SBD5 S2\" id=\"t19_200\">889 </span><span class=\"S24FE SBD3 S2\" id=\"t1a_200\">VALEURS BRUTES </span><span class=\"S758D SBD3 S2\" id=\"t1b_200\">250 </span><span class=\"S758E SBD3 S2\" id=\"t1c_200\">190 </span><span class=\"S758F SBD3 S2\" id=\"t1d_200\">188 </span><span class=\"S7529 SBD3 S2\" id=\"t1e_200\">083 </span><span class=\"S2F8 SBD5 S2\" id=\"t1f_200\">Provisions </span><span class=\"S7590 SBD5 S2\" id=\"t1g_200\">- </span><span class=\"S7591 SBD5 S2\" id=\"t1h_200\">8 </span><span class=\"S7592 SBD5 S2\" id=\"t1i_200\">582 </span><span class=\"S5842 SBD5 S2\" id=\"t1j_200\">- </span><span class=\"S7593 SBD5 S2\" id=\"t1k_200\">5 </span><span class=\"S7594 SBD5 S2\" id=\"t1l_200\">611 </span><span class=\"S1505 SBD3 S2\" id=\"t1m_200\">AUTRES D\u00c9BITEURS NETS </span><span class=\"S7595 SBD3 S2\" id=\"t1n_200\">241 </span><span class=\"S7596 SBD3 S2\" id=\"t1o_200\">608 </span><span class=\"S7597 SBD3 S2\" id=\"t1p_200\">182 </span><span class=\"S7598 SBD3 S2\" id=\"t1q_200\">472 </span><span class=\"S3C46 SBD5 S2\" id=\"t1r_200\">Autres charges constat\u00e9es d\u2019avance </span><span class=\"S7599 SBD5 S2\" id=\"t1s_200\">44 </span><span class=\"S759A SBD5 S2\" id=\"t1t_200\">398 </span><span class=\"S759B SBD5 S2\" id=\"t1u_200\">62 </span><span class=\"S759C SBD5 S2\" id=\"t1v_200\">404 </span><span class=\"S1308 SBD3 S2\" id=\"t1w_200\">CHARGES CONSTAT\u00c9ES D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1x_200\">44 </span><span class=\"S759E SBD3 S2\" id=\"t1y_200\">398 </span><span class=\"S759F SBD3 S2\" id=\"t1z_200\">62 </span><span class=\"S75A0 SBD3 S2\" id=\"t20_200\">404 </span><span class=\"S15AA S71F S2\" id=\"t21_200\">TOTAL AUTRES ACTIFS COURANTS </span><span class=\"S75A1 S71F S2\" id=\"t22_200\">286 </span><span class=\"S75A2 S71F S2\" id=\"t23_200\">006 </span><span class=\"S75A3 S71F S2\" id=\"t24_200\">244 </span><span class=\"S75A4 S71F S2\" id=\"t25_200\">876 </span><span class=\"S75A5 S2D2 S2DE S2\" id=\"t26_200\">Les cr\u00e9ances clients et comptes rattach\u00e9s enregistrent une baisse </span><span class=\"S75A6 S2D2 S2DE S2\" id=\"t27_200\">de - </span><span class=\"S75A7 S2D2 S2DE S2\" id=\"t28_200\">31 </span><span class=\"S75A8 S2D2 S2DE S2\" id=\"t29_200\">133 </span><span class=\"S75A9 S2D2 S2DE S2\" id=\"t2a_200\">milliers d\u2019euros par rapport au 30 </span><span class=\"S75AA S2D2 S2DE S2\" id=\"t2b_200\">septembre 2022, </span><span class=\"S75AB S2D2 S2DE S2\" id=\"t2c_200\">compte tenu du travail d\u2019optimisation du besoin en fonds de </span><span class=\"S15B6 S2D2 S2DE S2\" id=\"t2d_200\">roulement au cours de l\u2019exercice 2022/2023. </span><span class=\"S75AC S2D2 S2DE S2\" id=\"t2e_200\">Les autres actifs courants sont en hausse de 41 </span><span class=\"S75AD S2D2 S2DE S2\" id=\"t2f_200\">130 </span><span class=\"S75AE S2D2 S2DE S2\" id=\"t2g_200\">milliers d\u2019euros </span><span class=\"S237C S2D2 S2DE S2\" id=\"t2h_200\">au 30 </span><span class=\"S75AF S2D2 S2DE S2\" id=\"t2i_200\">septembre 2023. </span><span class=\"S75B0 S2D2 S2DE S2\" id=\"t2j_200\">Cette \u00e9volution s\u2019explique par </span><span class=\"S75B1 S2D2 S2DE S2\" id=\"t2k_200\">: </span><span class=\"S75B2 S2D2 S2DE S2\" id=\"t2l_200\">l\u2019augmentation des avances et acomptes vers\u00e9s de 8 </span><span class=\"S75B3 S2D2 S2DE S2\" id=\"t2m_200\">340 </span><span class=\"S75B4 S2D2 S2DE S2\" id=\"t2n_200\">milliers </span><span class=\"S75B5 S2DB S2DE S2\" id=\"t2o_200\">E </span><span class=\"S75B6 S2D2 S2DE S2\" id=\"t2p_200\">d\u2019euros, principalement li\u00e9e aux extensions sur Village Nature, </span><span class=\"S3D3C S2D2 S2DE S2\" id=\"t2q_200\">compte tenu du d\u00e9marrage du projet en d\u00e9cembre </span><span class=\"S75B7 S2D2 S2DE S2\" id=\"t2r_200\">2022 </span><span class=\"S75B8 S2D2 S2DE S2\" id=\"t2s_200\">; </span><span class=\"S75B9 S2D2 S2DE S2\" id=\"t2t_200\">l\u2019augmentation des autres cr\u00e9ances de 48 </span><span class=\"S75BA S2D2 S2DE S2\" id=\"t2u_200\">810 </span><span class=\"S75BB S2D2 S2DE S2\" id=\"t2v_200\">milliers d\u2019euros </span><span class=\"S75BC S2D2 S2DE S2\" id=\"t2w_200\">; </span><span class=\"S75BD S2DB S2DE S2\" id=\"t2x_200\">E </span><span class=\"S75BE S2D2 S2DE S2\" id=\"t2y_200\">compens\u00e9es en partie par la diminution des autres charges </span><span class=\"S75BF S2DB S2DE S2\" id=\"t2z_200\">E </span><span class=\"S75C0 S2D2 S2DE S2\" id=\"t30_200\">constat\u00e9es d\u2019avance de - </span><span class=\"S75C1 S2D2 S2DE S2\" id=\"t31_200\">18 </span><span class=\"S75C2 S2D2 S2DE S2\" id=\"t32_200\">006 </span><span class=\"S75C3 S2D2 S2DE S2\" id=\"t33_200\">milliers d\u2019euros. </span><span class=\"S749C S625B S2\" id=\"t7_212\">Obligations locatives </span><span class=\"S7342 S625C S2\" id=\"t8_212\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_212\">21 </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ta_212\">Au 30 </span><span class=\"S7C7D S2D2 S2DE S2\" id=\"tb_212\">septembre 2023, la variation des obligations locatives se d\u00e9compose comme suit </span><span class=\"SCB4 S2D2 S2DE S2\" id=\"tc_212\">: </span><span class=\"S7C7E SBD4 S2\" id=\"td_212\">(en milliers d\u2019euros) </span><span class=\"S1DFB SBD3 S2\" id=\"te_212\">Au 1 </span><span class=\"S7C7F S1ABD S2\" id=\"tf_212\">er </span><span class=\"S7C80 SBD3 S2\" id=\"tg_212\">octobre 2022 </span><span class=\"S7C81 SBD3 S2\" id=\"th_212\">2 </span><span class=\"S7C82 SBD3 S2\" id=\"ti_212\">800 </span><span class=\"S7C83 SBD3 S2\" id=\"tj_212\">699 </span><span class=\"S18DC SBD5 S2\" id=\"tk_212\">Effet p\u00e9rim\u00e8tre des contrats et augmentation de la dur\u00e9e des baux </span><span class=\"S7615 SBD5 S2\" id=\"tl_212\">387 </span><span class=\"S74AA SBD5 S2\" id=\"tm_212\">802 </span><span class=\"S2D9C SBD5 S2\" id=\"tn_212\">Remboursement d\u2019emprunt sur la p\u00e9riode </span><span class=\"S7C84 SBD5 S2\" id=\"to_212\">- </span><span class=\"S7C85 SBD5 S2\" id=\"tp_212\">224,695 </span><span class=\"S3EB3 SBD5 S2\" id=\"tq_212\">Variation du taux d\u2019actualisation </span><span class=\"S7C86 SBD5 S2\" id=\"tr_212\">404 </span><span class=\"S7C87 SBD5 S2\" id=\"ts_212\">883 </span><span class=\"S4C71 SBD5 S2\" id=\"tt_212\">\u00c9volution de la valeur du loyer </span><span class=\"S7C88 SBD5 S2\" id=\"tu_212\">- </span><span class=\"S7C89 SBD5 S2\" id=\"tv_212\">14 </span><span class=\"S7C8A SBD5 S2\" id=\"tw_212\">160 </span><span class=\"SF5A SBD5 S2\" id=\"tx_212\">Reclassement en passifs li\u00e9s aux actifs destin\u00e9s \u00e0 la vente </span><span class=\"S7C8B SBD5 S2\" id=\"ty_212\">- </span><span class=\"S7C8C SBD5 S2\" id=\"tz_212\">60 </span><span class=\"S5E8F SBD5 S2\" id=\"t10_212\">791 </span><span class=\"S30C1 S71F S2\" id=\"t11_212\">AU 30 </span><span class=\"S7C8D S71F S2\" id=\"t12_212\">SEPTEMBRE 2023 </span><span class=\"S7C8E S71F S2\" id=\"t13_212\">3 </span><span class=\"S7C8F S71F S2\" id=\"t14_212\">293 </span><span class=\"S735F S71F S2\" id=\"t15_212\">738 </span><span class=\"S2DB2 S1ABE S2\" id=\"t16_212\">dont part courante </span><span class=\"S7C90 S1ABE S2\" id=\"t17_212\">213 </span><span class=\"S748D S1ABE S2\" id=\"t18_212\">285 </span><span class=\"S70F2 SBD5 S2\" id=\"t19_212\">dont part non courante </span><span class=\"S7C91 SBD5 S2\" id=\"t1a_212\">3 </span><span class=\"S7C92 SBD5 S2\" id=\"t1b_212\">080 </span><span class=\"S7105 SBD5 S2\" id=\"t1c_212\">453 </span><span class=\"S7367 S2D2 S2DE S2\" id=\"t1d_212\">Les principales variations des dettes locatives proviennent </span><span class=\"S7C93 S2D2 S2DE S2\" id=\"t1e_212\">: </span><span class=\"S7C94 S2D2 S2DE S2\" id=\"t1f_212\">d\u2019un effet p\u00e9rim\u00e8tre des contrats et d'une augmentation nette de </span><span class=\"S7C95 S2DB S2DE S2\" id=\"t1g_212\">E </span><span class=\"S7C96 S2D2 S2DE S2\" id=\"t1h_212\">la dur\u00e9e des baux pour un montant de 387 </span><span class=\"S7C97 S2D2 S2DE S2\" id=\"t1i_212\">802 </span><span class=\"S7C98 S2D2 S2DE S2\" id=\"t1j_212\">milliers d\u2019euros, </span><span class=\"S7C99 S2D2 S2DE S2\" id=\"t1k_212\">incluant \u00e0 la fois l\u2019incidence des nouveaux baux sign\u00e9s au cours </span><span class=\"S7C9A S2D2 S2DE S2\" id=\"t1l_212\">de l\u2019exercice pour 262 </span><span class=\"S7C9B S2D2 S2DE S2\" id=\"t1m_212\">200 </span><span class=\"S7C9C S2D2 S2DE S2\" id=\"t1n_212\">milliers d\u2019euros (dont 208 </span><span class=\"S7C9D S2D2 S2DE S2\" id=\"t1o_212\">743 </span><span class=\"S7C9E S2D2 S2DE S2\" id=\"t1p_212\">milliers </span><span class=\"S7C9F S2D2 S2DE S2\" id=\"t1q_212\">d\u2019euros li\u00e9s \u00e0 l\u2019entr\u00e9e de Villages Nature </span><span class=\"S7CA0 S2D5 S2DE S2\" id=\"t1r_212\">\u00ae </span><span class=\"S7CA1 S2D2 S2DE S2\" id=\"t1s_212\">dans le p\u00e9rim\u00e8tre de </span><span class=\"S7CA2 S2D2 S2DE S2\" id=\"t1t_212\">consolidation) et l\u2019effet de la mise \u00e0 jour de la dur\u00e9e des baux </span><span class=\"S7CA3 S2D2 S2DE S2\" id=\"t1u_212\">; </span><span class=\"S7CA4 S2D2 S2DE S2\" id=\"t1v_212\">des remboursements de la p\u00e9riode pour - </span><span class=\"S7CA5 S2D2 S2DE S2\" id=\"t1w_212\">224 </span><span class=\"S7CA6 S2D2 S2DE S2\" id=\"t1x_212\">695 </span><span class=\"S7CA7 S2D2 S2DE S2\" id=\"t1y_212\">milliers </span><span class=\"S7311 S2DB S2DE S2\" id=\"t1z_212\">E </span><span class=\"S7A32 S2D2 S2DE S2\" id=\"t20_212\">d\u2019euros </span><span class=\"S7CA8 S2D2 S2DE S2\" id=\"t21_212\">; </span><span class=\"S7CA9 S2D2 S2DE S2\" id=\"t22_212\">une \u00e9volution de la valeur des loyers de - </span><span class=\"S7CAA S2D2 S2DE S2\" id=\"t23_212\">14 </span><span class=\"S7CAB S2D2 S2DE S2\" id=\"t24_212\">160 </span><span class=\"S7CAC S2D2 S2DE S2\" id=\"t25_212\">milliers d\u2019euros, </span><span class=\"S48B8 S2DB S2DE S2\" id=\"t26_212\">E </span><span class=\"S7CAD S2D2 S2DE S2\" id=\"t27_212\">comprenant </span><span class=\"S7CAE S2D2 S2DE S2\" id=\"t28_212\">\u00e0 </span><span class=\"S7CAF S2D2 S2DE S2\" id=\"t29_212\">la </span><span class=\"S7CB0 S2D2 S2DE S2\" id=\"t2a_212\">fois </span><span class=\"S7CB1 S2D2 S2DE S2\" id=\"t2b_212\">l\u2019indexation </span><span class=\"S7CB2 S2D2 S2DE S2\" id=\"t2c_212\">contractuelle, </span><span class=\"S7CB3 S2D2 S2DE S2\" id=\"t2d_212\">les </span><span class=\"S7CB4 S2D2 S2DE S2\" id=\"t2e_212\">am\u00e9nagements de loyers contractualis\u00e9s avec les bailleurs dans </span><span class=\"S7CB5 S2D2 S2DE S2\" id=\"t2f_212\">le cadre de la proc\u00e9dure de conciliation, ainsi que les </span><span class=\"S7CB6 S2D2 S2DE S2\" id=\"t2g_212\">remboursements de loyers au titre des p\u00e9riodes de fermeture </span><span class=\"S6D87 S2D2 S2DE S2\" id=\"t2h_212\">administrative pour les non-signataires </span><span class=\"S7CB7 S2D2 S2DE S2\" id=\"t2i_212\">; </span><span class=\"S7CB8 S2D2 S2DE S2\" id=\"t2j_212\">de l\u2019incidence de la variation du taux d\u2019emprunt marginal </span><span class=\"S7CB9 S2DB S2DE S2\" id=\"t2k_212\">E </span><span class=\"S7CBA S2D2 S2DE S2\" id=\"t2l_212\">s\u2019appliquant \u00e0 tous les contrats modifi\u00e9s au cours de l\u2019exercice </span><span class=\"S7CBB S2D2 S2DE S2\" id=\"t2m_212\">404 </span><span class=\"S7CBC S2D2 S2DE S2\" id=\"t2n_212\">883 </span><span class=\"S7CBD S2D2 S2DE S2\" id=\"t2o_212\">milliers d\u2019euros </span><span class=\"S7CBE S2D2 S2DE S2\" id=\"t2p_212\">; </span><span class=\"S7CBF S2D2 S2DE S2\" id=\"t2q_212\">du reclassement des dettes locatives du p\u00e9rim\u00e8tre Senioriales </span><span class=\"S1932 S2DB S2DE S2\" id=\"t2r_212\">E </span><span class=\"S7CC0 S2D2 S2DE S2\" id=\"t2s_212\">destin\u00e9es \u00e0 \u00eatre c\u00e9d\u00e9 selon la norme IFRS </span><span class=\"S7CC1 S2D2 S2DE S2\" id=\"t2t_212\">5 (- </span><span class=\"S7CC2 S2D2 S2DE S2\" id=\"t2u_212\">60 </span><span class=\"S7CC3 S2D2 S2DE S2\" id=\"t2v_212\">791 </span><span class=\"S7CC4 S2D2 S2DE S2\" id=\"t2w_212\">milliers </span><span class=\"S7CC5 S2D2 S2DE S2\" id=\"t2x_212\">d\u2019euros) </span><span class=\"S7CC6 S2D2 S2DE S2\" id=\"t2y_212\">Les obligations locatives s\u2019\u00e9l\u00e8vent \u00e0 3 </span><span class=\"S7CC7 S2D2 S2DE S2\" id=\"t2z_212\">293 </span><span class=\"S7CC8 S2D2 S2DE S2\" id=\"t30_212\">738 </span><span class=\"S7CC9 S2D2 S2DE S2\" id=\"t31_212\">milliers d\u2019euros au </span><span class=\"S2ACB S2D2 S2DE S2\" id=\"t32_212\">30 </span><span class=\"S7CCA S2D2 S2DE S2\" id=\"t33_212\">septembre 2023, en hausse de 493 </span><span class=\"S7CCB S2D2 S2DE S2\" id=\"t34_212\">039 </span><span class=\"S7CCC S2D2 S2DE S2\" id=\"t35_212\">milliers d\u2019euros par </span><span class=\"S7CCD S2D2 S2DE S2\" id=\"t36_212\">rapport au 30 </span><span class=\"S7CCE S2D2 S2DE S2\" id=\"t37_212\">septembre 2022. Ce montant correspond \u00e0 la valeur </span><span class=\"S7CCF S2D2 S2DE S2\" id=\"t38_212\">actualis\u00e9e des paiements futurs des actifs pris en location, </span><span class=\"SEBF S2D2 S2DE S2\" id=\"t39_212\">essentiellement </span><span class=\"S7CD0 S2D2 S2DE S2\" id=\"t3a_212\">aupr\u00e8s </span><span class=\"S7CD1 S2D2 S2DE S2\" id=\"t3b_212\">des </span><span class=\"S7CD2 S2D2 S2DE S2\" id=\"t3c_212\">investisseurs </span><span class=\"S7CD3 S2D2 S2DE S2\" id=\"t3d_212\">individuels </span><span class=\"S7CD4 S2D2 S2DE S2\" id=\"t3e_212\">et </span><span class=\"S7CD5 S2D2 S2DE S2\" id=\"t3f_212\">institutionnels sur les sites Pierre </span><span class=\"S7CD6 S2D2 S2DE S2\" id=\"t3g_212\">&amp; </span><span class=\"S7CD7 S2D2 S2DE S2\" id=\"t3h_212\">Vacances et Center Parcs. </span><span class=\"S7CD8 S2D2 S2DE S2\" id=\"t3i_212\">L\u2019augmentation constat\u00e9e sur l\u2019exercice traduit \u00e0 la fois les </span><span class=\"S7CD9 S2D2 S2DE S2\" id=\"t3j_212\">\u00e9volutions contractuelles (prise en compte d\u2019avenants lorsqu\u2019ils </span><span class=\"S7CDA S2D2 S2DE S2\" id=\"t3k_212\">sont sign\u00e9s avec les investisseurs le cas \u00e9ch\u00e9ant, prolongation de </span><span class=\"S7CDB S2D2 S2DE S2\" id=\"t3l_212\">baux, etc\u2026), mais aussi la charge d\u2019int\u00e9r\u00eat g\u00e9n\u00e9r\u00e9e par ces </span><span class=\"SD0E S2D2 S2DE S2\" id=\"t3m_212\">obligations locatives. </span><span class=\"S17D7 S2D2 S2DE S2\" id=\"t3n_212\">L\u2019\u00e9ch\u00e9ancier de l\u2019obligation locative se d\u00e9compose comme suit </span><span class=\"S7CDC S2D2 S2DE S2\" id=\"t3o_212\">: </span><span class=\"S7CDD SBD4 S2\" id=\"t3p_212\">(en milliers d\u2019euros) </span><span class=\"S7CDE SBD3 S2\" id=\"t3q_212\">Par ann\u00e9e d\u2019\u00e9ch\u00e9ance </span><span class=\"S7CDF S71F S2\" id=\"t3r_212\">Total </span><span class=\"S7CE0 SBD3 S2\" id=\"t3s_212\">&lt; </span><span class=\"S7CE1 SBD3 S2\" id=\"t3t_212\">1 </span><span class=\"S7CE2 SBD3 S2\" id=\"t3u_212\">an </span><span class=\"S7CE3 SBD3 S2\" id=\"t3v_212\">&lt; </span><span class=\"S7CE4 SBD3 S2\" id=\"t3w_212\">2 </span><span class=\"S7CE5 SBD3 S2\" id=\"t3x_212\">ans </span><span class=\"S7CE6 SBD3 S2\" id=\"t3y_212\">&lt; </span><span class=\"S7CE7 SBD3 S2\" id=\"t3z_212\">3 </span><span class=\"S7CE8 SBD3 S2\" id=\"t40_212\">ans </span><span class=\"S7CE9 SBD3 S2\" id=\"t41_212\">&lt; </span><span class=\"S7CEA SBD3 S2\" id=\"t42_212\">4 </span><span class=\"S7CEB SBD3 S2\" id=\"t43_212\">ans </span><span class=\"S7CEC SBD3 S2\" id=\"t44_212\">5 </span><span class=\"S7CED SBD3 S2\" id=\"t45_212\">ans et plus </span><span class=\"S7782 SBD5 S2\" id=\"t46_212\">Obligations locatives </span><span class=\"S7CEE SBD5 S2\" id=\"t47_212\">208,907 </span><span class=\"S7CEF SBD5 S2\" id=\"t48_212\">213 </span><span class=\"S7CF0 SBD5 S2\" id=\"t49_212\">774 </span><span class=\"S7CF1 SBD5 S2\" id=\"t4a_212\">222 </span><span class=\"S7CF2 SBD5 S2\" id=\"t4b_212\">572 </span><span class=\"S7CF3 SBD5 S2\" id=\"t4c_212\">218 </span><span class=\"S7CF4 SBD5 S2\" id=\"t4d_212\">529 </span><span class=\"S7CF5 SBD5 S2\" id=\"t4e_212\">2 </span><span class=\"S7CF6 SBD5 S2\" id=\"t4f_212\">429 </span><span class=\"S7784 SBD5 S2\" id=\"t4g_212\">956 </span><span class=\"S7CF7 SBD3 S2\" id=\"t4h_212\">3 </span><span class=\"S7CF8 SBD3 S2\" id=\"t4i_212\">293 </span><span class=\"S7786 SBD3 S2\" id=\"t4j_212\">738 </span><span class=\"S749C S625B S2\" id=\"t7_216\">Achats et services ext\u00e9rieurs </span><span class=\"S7342 S625C S2\" id=\"t8_216\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_216\">26 </span><span class=\"S749D SBD4 S2\" id=\"ta_216\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_216\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_216\">Exercice 2021/2022 </span><span class=\"S1EAA SBD5 S2\" id=\"td_216\">Co\u00fbts des marchandises vendues du tourisme </span><span class=\"S7E27 SBD5 S2\" id=\"te_216\">- </span><span class=\"S74A0 SBD5 S2\" id=\"tf_216\">57 </span><span class=\"S74A1 SBD5 S2\" id=\"tg_216\">393 </span><span class=\"S7E28 SBD5 S2\" id=\"th_216\">- </span><span class=\"S74A2 SBD5 S2\" id=\"ti_216\">56 </span><span class=\"S74A3 SBD5 S2\" id=\"tj_216\">573 </span><span class=\"S8DA SBD5 S2\" id=\"tk_216\">Co\u00fbts des stocks vendus du d\u00e9veloppement immobilier </span><span class=\"S7E29 SBD5 S2\" id=\"tl_216\">- </span><span class=\"S7E2A SBD5 S2\" id=\"tm_216\">79 </span><span class=\"S74A5 SBD5 S2\" id=\"tn_216\">320 </span><span class=\"S7E2B SBD5 S2\" id=\"to_216\">- </span><span class=\"S7E2C SBD5 S2\" id=\"tp_216\">92 </span><span class=\"S7452 SBD5 S2\" id=\"tq_216\">345 </span><span class=\"S5E70 SBD5 S2\" id=\"tr_216\">Loyers propri\u00e9taires et autres charges de copropri\u00e9t\u00e9 </span><span class=\"S7E2D SBD6 S2\" id=\"ts_216\">(1) </span><span class=\"S7E2E SBD5 S2\" id=\"tt_216\">- </span><span class=\"S7DF3 SBD5 S2\" id=\"tu_216\">154 </span><span class=\"S78E7 SBD5 S2\" id=\"tv_216\">019 </span><span class=\"S7E2F SBD5 S2\" id=\"tw_216\">- </span><span class=\"S7DF4 SBD5 S2\" id=\"tx_216\">121 </span><span class=\"S745C SBD5 S2\" id=\"ty_216\">812 </span><span class=\"S6BF3 SBD5 S2\" id=\"tz_216\">Sous-traitance des prestations de services </span><span class=\"S7E30 SBD6 S2\" id=\"t10_216\">(2) </span><span class=\"S7E31 SBD5 S2\" id=\"t11_216\">- </span><span class=\"S7DF5 SBD5 S2\" id=\"t12_216\">130 </span><span class=\"S7618 SBD5 S2\" id=\"t13_216\">263 </span><span class=\"S7E32 SBD5 S2\" id=\"t14_216\">- </span><span class=\"S7DF6 SBD5 S2\" id=\"t15_216\">107 </span><span class=\"S7351 SBD5 S2\" id=\"t16_216\">694 </span><span class=\"S2363 SBD5 S2\" id=\"t17_216\">Publicit\u00e9 et honoraires </span><span class=\"S7E33 SBD5 S2\" id=\"t18_216\">- </span><span class=\"S761A SBD5 S2\" id=\"t19_216\">138 </span><span class=\"S761B SBD5 S2\" id=\"t1a_216\">698 </span><span class=\"S7E34 SBD5 S2\" id=\"t1b_216\">- </span><span class=\"S761C SBD5 S2\" id=\"t1c_216\">160 </span><span class=\"S7355 SBD5 S2\" id=\"t1d_216\">100 </span><span class=\"S49E7 SBD5 S2\" id=\"t1e_216\">Autres (dont achats de s\u00e9jours) </span><span class=\"S7E35 SBD5 S2\" id=\"t1f_216\">- </span><span class=\"S78E9 SBD5 S2\" id=\"t1g_216\">223 </span><span class=\"S78EA SBD5 S2\" id=\"t1h_216\">975 </span><span class=\"S7E36 SBD5 S2\" id=\"t1i_216\">- </span><span class=\"S78EB SBD5 S2\" id=\"t1j_216\">153 408 </span><span class=\"SF5A S71F S2\" id=\"t1k_216\">TOTAL </span><span class=\"S7E37 S71F S2\" id=\"t1l_216\">- </span><span class=\"S7E38 S71F S2\" id=\"t1m_216\">783 </span><span class=\"S7E39 S71F S2\" id=\"t1n_216\">668 </span><span class=\"S5E8D S71F S2\" id=\"t1o_216\">- </span><span class=\"S5E8E S71F S2\" id=\"t1p_216\">691 </span><span class=\"S5E8F S71F S2\" id=\"t1q_216\">932 </span><span class=\"S7E3A SCAF S2\" id=\"t1r_216\">Compte tenu de l\u2019application de la norme IFRS </span><span class=\"S7E3B SCAF S2\" id=\"t1s_216\">16, le poste \u00ab </span><span class=\"S7E3C SCAF S2\" id=\"t1t_216\">Loyers propri\u00e9taires et autres charges de copropri\u00e9t\u00e9 </span><span class=\"S7E3D SCAF S2\" id=\"t1u_216\">\u00bb inclut les loyers variables, ceux portant sur des actifs de faible </span><span class=\"S7E3E SCB0 S2\" id=\"t1v_216\">(1) </span><span class=\"S7E3F SCAF S2\" id=\"t1w_216\">valeur, ainsi que les charges de copropri\u00e9t\u00e9. Il n\u2019inclut pas le montant des loyers fixes pay\u00e9s par le Groupe \u00e0 ses investisseurs institutionnels ou particuliers. </span><span class=\"S7E40 SCAF S2\" id=\"t1x_216\">Inclut essentiellement les prestations de restauration, nettoyage, linge. </span><span class=\"S7E41 SCB0 S2\" id=\"t1y_216\">(2) </span><span class=\"S7E42 S2D2 S2DE S2\" id=\"t1z_216\">Les achats et services ext\u00e9rieurs sont en hausse de - </span><span class=\"S7E43 S2D2 S2DE S2\" id=\"t20_216\">91 </span><span class=\"S7E44 S2D2 S2DE S2\" id=\"t21_216\">736 </span><span class=\"S7E45 S2D2 S2DE S2\" id=\"t22_216\">milliers </span><span class=\"S3B3C S2D2 S2DE S2\" id=\"t23_216\">d\u2019euros par rapport \u00e0 l\u2019exercice 2021/2022. </span><span class=\"S7E46 S2D2 S2DE S2\" id=\"t24_216\">Cette \u00e9volution est li\u00e9e \u00e0 la croissance du chiffre d\u2019affaires </span><span class=\"S5D39 S2D2 S2DE S2\" id=\"t25_216\">en </span><span class=\"S7E47 S2D2 S2DE S2\" id=\"t26_216\">2022/2023 par rapport \u00e0 </span><span class=\"S7E48 S2D2 S2DE S2\" id=\"t27_216\">2021/2022. </span><span class=\"SAC1 S2D2 S2DE S2\" id=\"t28_216\">Cela se traduit par </span><span class=\"S7E49 S2D2 S2DE S2\" id=\"t29_216\">: </span><span class=\"S7E4A S2D2 S2DE S2\" id=\"t2a_216\">des frais de publicit\u00e9 et honoraires de gestion en hausse de </span><span class=\"SACD S2DB S2DE S2\" id=\"t2b_216\">E </span><span class=\"S7E4B S2D2 S2DE S2\" id=\"t2c_216\">- </span><span class=\"S7E4C S2D2 S2DE S2\" id=\"t2d_216\">32 </span><span class=\"S7E4D S2D2 S2DE S2\" id=\"t2e_216\">415 </span><span class=\"S7E4E S2D2 S2DE S2\" id=\"t2f_216\">milliers d\u2019euros </span><span class=\"S7E4F S2D2 S2DE S2\" id=\"t2g_216\">; </span><span class=\"S7E50 S2D2 S2DE S2\" id=\"t2h_216\">des frais de sous-traitance des prestations de services en hausse </span><span class=\"S7E51 S2DB S2DE S2\" id=\"t2i_216\">E </span><span class=\"S4AC6 S2D2 S2DE S2\" id=\"t2j_216\">de - </span><span class=\"S7E52 S2D2 S2DE S2\" id=\"t2k_216\">22 </span><span class=\"S7E53 S2D2 S2DE S2\" id=\"t2l_216\">569 </span><span class=\"S7E54 S2D2 S2DE S2\" id=\"t2m_216\">milliers d\u2019euros </span><span class=\"S7E55 S2D2 S2DE S2\" id=\"t2n_216\">; </span><span class=\"S7E56 S2D2 S2DE S2\" id=\"t2o_216\">des co\u00fbts des marchandises vendues du tourisme en hausse de </span><span class=\"S4F25 S2DB S2DE S2\" id=\"t2p_216\">E </span><span class=\"S7E57 S2D2 S2DE S2\" id=\"t2q_216\">- </span><span class=\"S7E58 S2D2 S2DE S2\" id=\"t2r_216\">820 </span><span class=\"S7E59 S2D2 S2DE S2\" id=\"t2s_216\">milliers d\u2019euros </span><span class=\"S7E5A S2D2 S2DE S2\" id=\"t2t_216\">; </span><span class=\"S7E5B S2D2 S2DE S2\" id=\"t2u_216\">des loyers propri\u00e9taires et autres charges de copropri\u00e9t\u00e9 en </span><span class=\"S7E5C S2DB S2DE S2\" id=\"t2v_216\">E </span><span class=\"S1B5C S2D2 S2DE S2\" id=\"t2w_216\">hausse de - </span><span class=\"S7E5D S2D2 S2DE S2\" id=\"t2x_216\">32 </span><span class=\"S7E5E S2D2 S2DE S2\" id=\"t2y_216\">207 </span><span class=\"S7E5F S2D2 S2DE S2\" id=\"t2z_216\">milliers d\u2019euros </span><span class=\"S7E60 S2D2 S2DE S2\" id=\"t30_216\">; </span><span class=\"S7E61 S2D2 S2DE S2\" id=\"t31_216\">ainsi que des achats de s\u00e9jours en hausse de - </span><span class=\"S7E62 S2D2 S2DE S2\" id=\"t32_216\">16 </span><span class=\"S7E63 S2D2 S2DE S2\" id=\"t33_216\">750 </span><span class=\"S7E64 S2D2 S2DE S2\" id=\"t34_216\">milliers </span><span class=\"S7E65 S2DB S2DE S2\" id=\"t35_216\">E </span><span class=\"S160D S2D2 S2DE S2\" id=\"t36_216\">d\u2019euros. </span><span class=\"S7E66 S2D2 S2DE S2\" id=\"t37_216\">Par ailleurs, il est \u00e0 noter la baisse de 13 </span><span class=\"S7E67 S2D2 S2DE S2\" id=\"t38_216\">025 </span><span class=\"S7E68 S2D2 S2DE S2\" id=\"t39_216\">milliers d\u2019euros des </span><span class=\"S7E69 S2D2 S2DE S2\" id=\"t3a_216\">co\u00fbts des stocks vendus du d\u00e9veloppement immobilier, ce qui est </span><span class=\"S7E6A S2D2 S2DE S2\" id=\"t3b_216\">d\u00fb </span><span class=\"S7E6B S2D2 S2DE S2\" id=\"t3c_216\">\u00e0 </span><span class=\"S7E6C S2D2 S2DE S2\" id=\"t3d_216\">des </span><span class=\"S7E6D S2D2 S2DE S2\" id=\"t3e_216\">ventes </span><span class=\"S7E6E S2D2 S2DE S2\" id=\"t3f_216\">sur </span><span class=\"S7E6F S2D2 S2DE S2\" id=\"t3g_216\">des </span><span class=\"S7E70 S2D2 S2DE S2\" id=\"t3h_216\">programmes </span><span class=\"S7E71 S2D2 S2DE S2\" id=\"t3i_216\">immobiliers </span><span class=\"S7E72 S2D2 S2DE S2\" id=\"t3j_216\">moins </span><span class=\"S7E73 S2D2 S2DE S2\" id=\"t3k_216\">importantes au cours de l\u2019exercice 2021/2022 par rapport \u00e0 </span><span class=\"S7E74 S2D2 S2DE S2\" id=\"t3l_216\">l\u2019exercice pr\u00e9c\u00e9dent. </span><span class=\"S749C S625B S2\" id=\"t7_219\">R\u00e9sultat financier </span><span class=\"S7342 S625C S2\" id=\"t8_219\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_219\">31 </span><span class=\"S749D SBD4 S2\" id=\"ta_219\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_219\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_219\">Exercice 2021/2022 </span><span class=\"S1EAA SBD3 S2\" id=\"td_219\">Gain provenant de la restructuration de la dette </span><span class=\"S7F9C SBD3 S2\" id=\"te_219\">- </span><span class=\"S7611 SBD3 S2\" id=\"tf_219\">418 </span><span class=\"S74A3 SBD3 S2\" id=\"tg_219\">437 </span><span class=\"S8DA SBD5 S2\" id=\"th_219\">Co\u00fbts de l\u2019endettement financier brut </span><span class=\"S7E29 SBD5 S2\" id=\"ti_219\">- </span><span class=\"S7E2A SBD5 S2\" id=\"tj_219\">24 </span><span class=\"S74A5 SBD5 S2\" id=\"tk_219\">277 </span><span class=\"S7E2B SBD5 S2\" id=\"tl_219\">- </span><span class=\"S7E2C SBD5 S2\" id=\"tm_219\">41 </span><span class=\"S7452 SBD5 S2\" id=\"tn_219\">358 </span><span class=\"S5E70 SBD5 S2\" id=\"to_219\">Charges li\u00e9es \u00e0 IFRS </span><span class=\"S7F9D SBD5 S2\" id=\"tp_219\">16 </span><span class=\"S7E2E SBD5 S2\" id=\"tq_219\">- </span><span class=\"S7DF3 SBD5 S2\" id=\"tr_219\">223 </span><span class=\"S78E7 SBD5 S2\" id=\"ts_219\">605 </span><span class=\"S7E2F SBD5 S2\" id=\"tt_219\">- </span><span class=\"S7DF4 SBD5 S2\" id=\"tu_219\">221 </span><span class=\"S745C SBD5 S2\" id=\"tv_219\">985 </span><span class=\"S6BF3 SBD5 S2\" id=\"tw_219\">Produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie </span><span class=\"S7F9E SBD5 S2\" id=\"tx_219\">10 </span><span class=\"S7618 SBD5 S2\" id=\"ty_219\">758 </span><span class=\"S7351 SBD5 S2\" id=\"tz_219\">827 </span><span class=\"S2363 SBD3 S2\" id=\"t10_219\">Co\u00fbts de l\u2019endettement financier net </span><span class=\"S7E33 SBD3 S2\" id=\"t11_219\">- </span><span class=\"S761A SBD3 S2\" id=\"t12_219\">237 </span><span class=\"S761B SBD3 S2\" id=\"t13_219\">124 </span><span class=\"S7E34 SBD3 S2\" id=\"t14_219\">- </span><span class=\"S761C SBD3 S2\" id=\"t15_219\">262 </span><span class=\"S7355 SBD3 S2\" id=\"t16_219\">516 </span><span class=\"S49E7 SBD5 S2\" id=\"t17_219\">Revenus des pr\u00eats </span><span class=\"S78EA SBD5 S2\" id=\"t18_219\">879 </span><span class=\"S7F9F SBD5 S2\" id=\"t19_219\">- </span><span class=\"S7358 SBD5 S2\" id=\"t1a_219\">574 </span><span class=\"SE86 SBD5 S2\" id=\"t1b_219\">Autres produits financiers </span><span class=\"S7FA0 SBD5 S2\" id=\"t1c_219\">47 </span><span class=\"S7EDA SBD5 S2\" id=\"t1d_219\">1 </span><span class=\"S735B SBD5 S2\" id=\"t1e_219\">070 </span><span class=\"SE87 SBD5 S2\" id=\"t1f_219\">Autres charges financi\u00e8res </span><span class=\"S7FA1 SBD5 S2\" id=\"t1g_219\">- </span><span class=\"S7FA2 SBD5 S2\" id=\"t1h_219\">3 </span><span class=\"S7FA3 SBD5 S2\" id=\"t1i_219\">327 </span><span class=\"S7FA4 SBD5 S2\" id=\"t1j_219\">- </span><span class=\"S7FA5 SBD5 S2\" id=\"t1k_219\">53 </span><span class=\"S7FA6 SBD5 S2\" id=\"t1l_219\">888 </span><span class=\"S2DB2 SBD3 S2\" id=\"t1m_219\">Autres produits et charges financiers </span><span class=\"S7FA7 SBD3 S2\" id=\"t1n_219\">- </span><span class=\"S7FA8 SBD3 S2\" id=\"t1o_219\">2 </span><span class=\"S7FA9 SBD3 S2\" id=\"t1p_219\">401 </span><span class=\"S7FAA SBD3 S2\" id=\"t1q_219\">- </span><span class=\"S748C SBD3 S2\" id=\"t1r_219\">53 </span><span class=\"S748D SBD3 S2\" id=\"t1s_219\">392 </span><span class=\"SF5E S71F S2\" id=\"t1t_219\">TOTAL </span><span class=\"S7FAB S71F S2\" id=\"t1u_219\">- </span><span class=\"S7FAC S71F S2\" id=\"t1v_219\">239 </span><span class=\"S7FAD S71F S2\" id=\"t1w_219\">525 </span><span class=\"S7FAE S71F S2\" id=\"t1x_219\">102 </span><span class=\"S7FAF S71F S2\" id=\"t1y_219\">529 </span><span class=\"S7FB0 S1ABE S2\" id=\"t1z_219\">Total charges financi\u00e8res </span><span class=\"S7FB1 S1ABE S2\" id=\"t20_219\">- </span><span class=\"S7FB2 S1ABE S2\" id=\"t21_219\">251 </span><span class=\"S7FB3 S1ABE S2\" id=\"t22_219\">209 </span><span class=\"S7FB4 S1ABE S2\" id=\"t23_219\">- </span><span class=\"S7FB5 S1ABE S2\" id=\"t24_219\">318 </span><span class=\"S7FB6 S1ABE S2\" id=\"t25_219\">623 </span><span class=\"S7FB7 S1ABE S2\" id=\"t26_219\">Total produits financiers </span><span class=\"S7FB8 S1ABE S2\" id=\"t27_219\">11 </span><span class=\"S7FB9 S1ABE S2\" id=\"t28_219\">684 </span><span class=\"S7FBA S1ABE S2\" id=\"t29_219\">421 </span><span class=\"S7FBB S1ABE S2\" id=\"t2a_219\">152 </span><span class=\"S7FBC S2D2 S2DE S2\" id=\"t2b_219\">Le r\u00e9sultat financier de l\u2019exercice 2022/2023 est en baisse de </span><span class=\"S692 S2D2 S2DE S2\" id=\"t2c_219\">342,1 </span><span class=\"S7FBD S2D2 S2DE S2\" id=\"t2d_219\">millions d\u2019euros par rapport \u00e0 l\u2019exercice pass\u00e9. </span><span class=\"S693 S2D2 S2DE S2\" id=\"t2e_219\">Cette variation provient </span><span class=\"S7FBE S2D2 S2DE S2\" id=\"t2f_219\">: </span><span class=\"S7FBF S2D2 S2DE S2\" id=\"t2g_219\">d\u2019un co\u00fbt de l\u2019endettement financier brut en baisse de </span><span class=\"S7FC0 S2DB S2DE S2\" id=\"t2h_219\">E </span><span class=\"S7FC1 S2D2 S2DE S2\" id=\"t2i_219\">17 </span><span class=\"S7FC2 S2D2 S2DE S2\" id=\"t2j_219\">081 </span><span class=\"S7FC3 S2D2 S2DE S2\" id=\"t2k_219\">milliers </span><span class=\"S7FC4 S2D2 S2DE S2\" id=\"t2l_219\">d\u2019euros, </span><span class=\"S7FC5 S2D2 S2DE S2\" id=\"t2m_219\">essentiellement </span><span class=\"S7FC6 S2D2 S2DE S2\" id=\"t2n_219\">du </span><span class=\"S7FC7 S2D2 S2DE S2\" id=\"t2o_219\">fait </span><span class=\"S7FC8 S2D2 S2DE S2\" id=\"t2p_219\">du </span><span class=\"S7FC9 S2D2 S2DE S2\" id=\"t2q_219\">d\u00e9sendettement massif du Groupe en fin d\u2019exercice 2021/2022 et </span><span class=\"S7FCA S2D2 S2DE S2\" id=\"t2r_219\">cela malgr\u00e9 une forte hausse des taux au cours de l\u2019exercice </span><span class=\"S403B S2D2 S2DE S2\" id=\"t2s_219\">2022/2023 </span><span class=\"S7FCB S2D2 S2DE S2\" id=\"t2t_219\">; </span><span class=\"S7FCC S2D2 S2DE S2\" id=\"t2u_219\">des produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie en </span><span class=\"S7FCD S2DB S2DE S2\" id=\"t2v_219\">E </span><span class=\"S7FCE S2D2 S2DE S2\" id=\"t2w_219\">hausse de 9 </span><span class=\"S7FCF S2D2 S2DE S2\" id=\"t2x_219\">931 </span><span class=\"S7FD0 S2D2 S2DE S2\" id=\"t2y_219\">milliers d\u2019euros, essentiellement du fait des </span><span class=\"S7FD1 S2D2 S2DE S2\" id=\"t2z_219\">int\u00e9r\u00eats per\u00e7us sur les placements de tr\u00e9sorerie souscrits par le </span><span class=\"S7FD2 S2D2 S2DE S2\" id=\"t30_219\">Groupe au cours de l\u2019exercice 2022/2023 (cf. </span><span class=\"S7FD3 S2D2 S2DE S2\" id=\"t31_219\">note </span><span class=\"S7FD4 S2D2 S2DE S2\" id=\"t32_219\">15) </span><span class=\"S7FD5 S2D2 S2DE S2\" id=\"t33_219\">; </span><span class=\"S7FD6 S2D2 S2DE S2\" id=\"t34_219\">baisse de 418 </span><span class=\"S7FD7 S2D2 S2DE S2\" id=\"t35_219\">437 </span><span class=\"S7FD8 S2D2 S2DE S2\" id=\"t36_219\">milliers d\u2019euros des gains provenant de la </span><span class=\"S7FD9 S2DB S2DE S2\" id=\"t37_219\">E </span><span class=\"S7FDA S2D2 S2DE S2\" id=\"t38_219\">restructuration de la dette, compte tenu des gains li\u00e9s \u00e0 la </span><span class=\"S7FDB S2D2 S2DE S2\" id=\"t39_219\">restructuration enregistr\u00e9s ponctuellement en fin d\u2019exercice </span><span class=\"S7FDC S2D2 S2DE S2\" id=\"t3a_219\">2021/2022 </span><span class=\"S7FDD S2D2 S2DE S2\" id=\"t3b_219\">; </span><span class=\"S7FDE S2D2 S2DE S2\" id=\"t3c_219\">baisse de 50 </span><span class=\"S7FDF S2D2 S2DE S2\" id=\"t3d_219\">561 </span><span class=\"S7FE0 S2D2 S2DE S2\" id=\"t3e_219\">milliers d\u2019euros d\u2019autres charges financi\u00e8res, du </span><span class=\"S3FD1 S2DB S2DE S2\" id=\"t3f_219\">E </span><span class=\"S7FE1 S2D2 S2DE S2\" id=\"t3g_219\">fait de la comptabilisation dans ce poste \u00e0 la cl\u00f4ture 2021/2022 </span><span class=\"S1C61 S2D2 S2DE S2\" id=\"t3h_219\">des </span><span class=\"S7FE2 S2D2 S2DE S2\" id=\"t3i_219\">frais </span><span class=\"S7FE3 S2D2 S2DE S2\" id=\"t3j_219\">et </span><span class=\"S7FE4 S2D2 S2DE S2\" id=\"t3k_219\">commissions </span><span class=\"S7FE5 S2D2 S2DE S2\" id=\"t3l_219\">au </span><span class=\"S7FE6 S2D2 S2DE S2\" id=\"t3m_219\">titre </span><span class=\"S7FE7 S2D2 S2DE S2\" id=\"t3n_219\">des </span><span class=\"S7FE8 S2D2 S2DE S2\" id=\"t3o_219\">Op\u00e9rations </span><span class=\"S7FE9 S2D2 S2DE S2\" id=\"t3p_219\">de </span><span class=\"S7FEA S2D2 S2DE S2\" id=\"t3q_219\">Restructuration et de Refinancement du 16 </span><span class=\"S5186 S2D2 S2DE S2\" id=\"t3r_219\">septembre 2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30600": {
   "value": "<span class=\"S63FD S2D8 S2\" id=\"t4k_174\">1.14 \u2013 Droits d\u2019utilisation </span><span class=\"S63FE S2D8 S2\" id=\"t4l_174\">et </span><span class=\"S63FF S2D8 S2\" id=\"t4m_174\">obligations </span><span class=\"S6400 S2D8 S2\" id=\"t4n_174\">locatives </span><span class=\"S6401 S2D2 S2DE S2\" id=\"t4o_174\">Conform\u00e9ment \u00e0 la norme IFRS </span><span class=\"S6402 S2D2 S2DE S2\" id=\"t4p_174\">16, le Groupe reconna\u00eet au bilan </span><span class=\"S6403 S2D2 S2DE S2\" id=\"t4q_174\">tous les engagements de location, sans distinction entre les </span><span class=\"S6404 S2D2 S2DE S2\" id=\"t4r_174\">contrats </span><span class=\"S6405 S2D2 S2DE S2\" id=\"t4s_174\">de </span><span class=\"S6406 S2D2 S2DE S2\" id=\"t4t_174\">location </span><span class=\"S6407 S2D2 S2DE S2\" id=\"t4u_174\">op\u00e9rationnelle </span><span class=\"S6408 S2D2 S2DE S2\" id=\"t4v_174\">et </span><span class=\"S6409 S2D2 S2DE S2\" id=\"t4w_174\">les </span><span class=\"S640A S2D2 S2DE S2\" id=\"t4x_174\">contrats </span><span class=\"S640B S2D2 S2DE S2\" id=\"t4y_174\">de </span><span class=\"S640C S2D2 S2DE S2\" id=\"t4z_174\">location-financement, en comptabilisant </span><span class=\"S640D S2D2 S2DE S2\" id=\"t50_174\">: </span><span class=\"S640E S2D2 S2DE S2\" id=\"t51_174\">un actif repr\u00e9sentatif du droit d\u2019utilisation de l\u2019actif lou\u00e9 pendant </span><span class=\"S717 S2DB S2DE S2\" id=\"t52_174\">E </span><span class=\"S718 S2D2 S2DE S2\" id=\"t53_174\">la dur\u00e9e du contrat de location </span><span class=\"S640F S2D2 S2DE S2\" id=\"t54_174\">; </span><span class=\"S6410 S2D2 S2DE S2\" id=\"t55_174\">une dette au titre de l\u2019obligation de paiements de loyers futurs. </span><span class=\"S6411 S2DB S2DE S2\" id=\"t56_174\">E </span><span class=\"S6412 S2D2 S2DE S2\" id=\"t57_174\">Au compte de r\u00e9sultat, le paiement des loyers est repr\u00e9sent\u00e9 par </span><span class=\"S6413 S2D2 S2DE S2\" id=\"t58_174\">des int\u00e9r\u00eats financiers et par la charge d\u2019amortissement lin\u00e9aire sur </span><span class=\"S2C6F S2D2 S2DE S2\" id=\"t59_174\">la dur\u00e9e de location du droit d\u2019utilisation. </span><span class=\"S6414 S2D2 S2DE S2\" id=\"t7_175\">Le Groupe a retenu par ailleurs plusieurs mesures de simplification </span><span class=\"S11A9 S2D2 S2DE S2\" id=\"t8_175\">propos\u00e9es par la norme </span><span class=\"S6415 S2D2 S2DE S2\" id=\"t9_175\">: </span><span class=\"S6416 S2D2 S2DE S2\" id=\"ta_175\">exemption concernant les contrats avec une dur\u00e9e r\u00e9siduelle </span><span class=\"S293A S2DB S2DE S2\" id=\"tb_175\">E </span><span class=\"S6417 S2D2 S2DE S2\" id=\"tc_175\">inf\u00e9rieure \u00e0 12 </span><span class=\"S6418 S2D2 S2DE S2\" id=\"td_175\">mois ou portant sur des actifs dont la valeur </span><span class=\"S6419 S2D2 S2DE S2\" id=\"te_175\">unitaire est inf\u00e9rieure \u00e0 5 </span><span class=\"S641A S2D2 S2DE S2\" id=\"tf_175\">000 </span><span class=\"S641B S2D2 S2DE S2\" id=\"tg_175\">euros, pour lesquels les loyers </span><span class=\"S641C S2D2 S2DE S2\" id=\"th_175\">continuent \u00e0 \u00eatre constat\u00e9s en charges op\u00e9rationnelles </span><span class=\"S641D S2D2 S2DE S2\" id=\"ti_175\">; </span><span class=\"S641E S2D2 S2DE S2\" id=\"tj_175\">constatation d\u2019un imp\u00f4t diff\u00e9r\u00e9 portant sur l\u2019\u00e9cart d\u2019une part </span><span class=\"S1D14 S2DB S2DE S2\" id=\"tk_175\">E </span><span class=\"S641F S2D2 S2DE S2\" id=\"tl_175\">entre la valeur fiscale du droit d\u2019utilisation et sa valeur selon la </span><span class=\"S6420 S2D2 S2DE S2\" id=\"tm_175\">norme IFRS </span><span class=\"S6421 S2D2 S2DE S2\" id=\"tn_175\">16, d\u2019autre part entre la valeur fiscale de l\u2019obligation </span><span class=\"S6422 S2D2 S2DE S2\" id=\"to_175\">locative et sa valeur </span><span class=\"S6423 S2D2 S2DE S2\" id=\"tp_175\">selon la norme IFRS </span><span class=\"S6424 S2D2 S2DE S2\" id=\"tq_175\">16. </span><span class=\"S6425 S62F5 S2\" id=\"tr_175\">Valorisation des obligations locatives </span><span class=\"S6426 S62F5 S2\" id=\"ts_175\">et </span><span class=\"S6427 S62F5 S2\" id=\"tt_175\">des </span><span class=\"S6428 S62F5 S2\" id=\"tu_175\">droits d\u2019utilisation </span><span class=\"S3EBF S2D2 S2DE S2\" id=\"tv_175\">L\u2019obligation locative est \u00e9valu\u00e9e initialement \u00e0 la valeur actuelle des </span><span class=\"S6429 S2D2 S2DE S2\" id=\"tw_175\">paiements dus sur la dur\u00e9e des contrats. Ces paiements incluent \u00e0 </span><span class=\"S642A S2D2 S2DE S2\" id=\"tx_175\">la fois les loyers fixes (ou fixes en substance) et les loyers variables </span><span class=\"S2DB2 S2D2 S2DE S2\" id=\"ty_175\">bas\u00e9s sur un indice ou un taux. </span><span class=\"S642B S2D2 S2DE S2\" id=\"tz_175\">Pour d\u00e9terminer la valeur actuelle des paiements de loyers, le </span><span class=\"S642C S2D2 S2DE S2\" id=\"t10_175\">Groupe utilise son taux marginal d\u2019endettement \u00e0 la date de prise </span><span class=\"S642D S2D2 S2DE S2\" id=\"t11_175\">d\u2019effet du contrat. Il s\u2019agit du taux que le Groupe obtiendrait pour </span><span class=\"S642E S2D2 S2DE S2\" id=\"t12_175\">financer un actif de valeur identique, dans un environnement </span><span class=\"S642F S2D2 S2DE S2\" id=\"t13_175\">\u00e9conomique similaire et sur une dur\u00e9e et avec des garanties </span><span class=\"S6430 S2D2 S2DE S2\" id=\"t14_175\">similaires. Ce taux est calcul\u00e9 par pays, par devise, par duration, \u00e0 </span><span class=\"S6431 S2D2 S2DE S2\" id=\"t15_175\">partir d\u2019une courbe de taux sans risque et l\u2019addition d\u2019un spread </span><span class=\"S6432 S2D2 S2DE S2\" id=\"t16_175\">propre \u00e0 chaque pays o\u00f9 op\u00e8re le Groupe Pierre </span><span class=\"S6433 S2D2 S2DE S2\" id=\"t17_175\">&amp; </span><span class=\"S6434 S2D2 S2DE S2\" id=\"t18_175\">Vacances-Center </span><span class=\"S3E5 S2D2 S2DE S2\" id=\"t19_175\">Parcs. </span><span class=\"S6435 S2D2 S2DE S2\" id=\"t1a_175\">L\u2019obligation locative est comptabilis\u00e9e ult\u00e9rieurement au co\u00fbt </span><span class=\"S6436 S2D2 S2DE S2\" id=\"t1b_175\">amorti, selon la m\u00e9thode du taux d\u2019int\u00e9r\u00eat effectif. \u00c0 chaque cl\u00f4ture, </span><span class=\"S6437 S2D2 S2DE S2\" id=\"t1c_175\">elle est augment\u00e9e des int\u00e9r\u00eats de la p\u00e9riode et diminu\u00e9e du </span><span class=\"S6438 S2D2 S2DE S2\" id=\"t1d_175\">montant des paiements effectu\u00e9s. </span><span class=\"S6439 S2D2 S2DE S2\" id=\"t1e_175\">Elle est susceptible d\u2019\u00eatre r\u00e9\u00e9valu\u00e9e en cas de modification du </span><span class=\"S643A S2D2 S2DE S2\" id=\"t1f_175\">contrat de location, de r\u00e9-estimation de la dur\u00e9e de location ainsi </span><span class=\"S643B S2D2 S2DE S2\" id=\"t1g_175\">que pour tenir compte des variations contractuelles de loyers </span><span class=\"S643C S2D2 S2DE S2\" id=\"t1h_175\">faisant suite \u00e0 l\u2019application d\u2019indices ou de taux. Par ailleurs, en cas </span><span class=\"S643D S2D2 S2DE S2\" id=\"t1i_175\">de sortie anticip\u00e9e d\u2019un contrat de location, l\u2019incidence de la </span><span class=\"S643E S2D2 S2DE S2\" id=\"t1j_175\">d\u00e9comptabilisation du droit d\u2019utilisation et de l\u2019engagement locatif </span><span class=\"S643F S2D2 S2DE S2\" id=\"t1k_175\">sera enregistr\u00e9e au compte de r\u00e9sultat, en \u00ab </span><span class=\"S6440 S2D2 S2DE S2\" id=\"t1l_175\">autres charges et </span><span class=\"S5D70 S2D2 S2DE S2\" id=\"t1m_175\">produits d\u2019exploitation </span><span class=\"S6441 S2D2 S2DE S2\" id=\"t1n_175\">\u00bb. </span><span class=\"S6442 S2D2 S2DE S2\" id=\"t1o_175\">L\u2019obligation locative est un passif financier courant (pour sa part </span><span class=\"S6443 S2D2 S2DE S2\" id=\"t1p_175\">inf\u00e9rieure \u00e0 un an) ou non courant (pour sa part sup\u00e9rieure \u00e0 un an) </span><span class=\"SC3D S2D2 S2DE S2\" id=\"t1q_175\">exclu de l\u2019endettement financier net du Groupe. </span><span class=\"S6444 S2D2 S2DE S2\" id=\"t1r_175\">Le droit d\u2019utilisation est quant \u00e0 lui \u00e9valu\u00e9 initialement \u00e0 son co\u00fbt \u00e0 </span><span class=\"S6445 S2D2 S2DE S2\" id=\"t1s_175\">la date de prise d\u2019effet du contrat, \u00e0 savoir la date \u00e0 laquelle l\u2019actif </span><span class=\"S2EBC S2D2 S2DE S2\" id=\"t1t_175\">sous-jacent est mis \u00e0 disposition du Groupe. </span><span class=\"S6446 S2D2 S2DE S2\" id=\"t1u_175\">Il inclut le montant initial de la dette de loyers, augment\u00e9 le cas </span><span class=\"S6447 S2D2 S2DE S2\" id=\"t1v_175\">\u00e9ch\u00e9ant des paiements d\u2019avance ou des co\u00fbts directs initiaux </span><span class=\"S327 S2D2 S2DE S2\" id=\"t1w_175\">encourus, nets des avantages re\u00e7us du bailleur. </span><span class=\"S6448 S2D2 S2DE S2\" id=\"t1x_175\">Le droit d\u2019utilisation est amorti sur une base lin\u00e9aire, sur la dur\u00e9e du </span><span class=\"S6449 S2D2 S2DE S2\" id=\"t1y_175\">contrat de location. Cette dur\u00e9e, d\u00e9termin\u00e9e au niveau de chaque </span><span class=\"S644A S2D2 S2DE S2\" id=\"t1z_175\">contrat, est la dur\u00e9e ex\u00e9cutoire du contrat, telle que d\u00e9finie par la </span><span class=\"S644B S2D2 S2DE S2\" id=\"t20_175\">d\u00e9cision de l\u2019IFRIC publi\u00e9e en d\u00e9cembre </span><span class=\"S644C S2D2 S2DE S2\" id=\"t21_175\">2019, prenant en compte </span><span class=\"S277B S2D2 S2DE S2\" id=\"t22_175\">notamment </span><span class=\"S644D S2D2 S2DE S2\" id=\"t23_175\">l\u2019appr\u00e9ciation </span><span class=\"S644E S2D2 S2DE S2\" id=\"t24_175\">de </span><span class=\"S644F S2D2 S2DE S2\" id=\"t25_175\">l\u2019exercice </span><span class=\"S6450 S2D2 S2DE S2\" id=\"t26_175\">des </span><span class=\"S6451 S2D2 S2DE S2\" id=\"t27_175\">options </span><span class=\"S6452 S2D2 S2DE S2\" id=\"t28_175\">de </span><span class=\"S335 S2D2 S2DE S2\" id=\"t29_175\">renouvellement. </span><span class=\"S6453 S2D2 S2DE S2\" id=\"t2a_175\">Le </span><span class=\"S6454 S2D2 S2DE S2\" id=\"t2b_175\">droit </span><span class=\"S6455 S2D2 S2DE S2\" id=\"t2c_175\">d\u2019utilisation </span><span class=\"S6456 S2D2 S2DE S2\" id=\"t2d_175\">pourra </span><span class=\"S6457 S2D2 S2DE S2\" id=\"t2e_175\">faire </span><span class=\"S6458 S2D2 S2DE S2\" id=\"t2f_175\">l\u2019objet </span><span class=\"S6459 S2D2 S2DE S2\" id=\"t2g_175\">d\u2019ajustements ult\u00e9rieurs au titre de r\u00e9\u00e9valuations de la dette de </span><span class=\"S645A S2D2 S2DE S2\" id=\"t2h_175\">loyers. Il sera soumis aux tests de d\u00e9pr\u00e9ciations et diminu\u00e9 des </span><span class=\"S5A9C S2D2 S2DE S2\" id=\"t2i_175\">pertes de valeur \u00e9ventuellement enregistr\u00e9es. </span><span class=\"S645B S62F5 S2\" id=\"t2j_175\">Loyers variables </span><span class=\"S645C S2D2 S2DE S2\" id=\"t2k_175\">Certains contrats de location des biens exploit\u00e9s touristiquement </span><span class=\"S645D S2D2 S2DE S2\" id=\"t2l_175\">par le Groupe comprennent des loyers variables bas\u00e9s sur la </span><span class=\"S1260 S2D2 S2DE S2\" id=\"t2m_175\">performance </span><span class=\"S645E S2D2 S2DE S2\" id=\"t2n_175\">du </span><span class=\"S645F S2D2 S2DE S2\" id=\"t2o_175\">site </span><span class=\"S6460 S2D2 S2DE S2\" id=\"t2p_175\">concern\u00e9. </span><span class=\"S6461 S2D2 S2DE S2\" id=\"t2q_175\">Ces </span><span class=\"S6462 S2D2 S2DE S2\" id=\"t2r_175\">loyers </span><span class=\"S6463 S2D2 S2DE S2\" id=\"t2s_175\">variables </span><span class=\"S6464 S2D2 S2DE S2\" id=\"t2t_175\">sont </span><span class=\"S6465 S2D2 S2DE S2\" id=\"t2u_175\">comptabilis\u00e9s en charges op\u00e9rationnelles au compte de r\u00e9sultat au </span><span class=\"S6466 S2D2 S2DE S2\" id=\"t2v_175\">cours de la p\u00e9riode \u00e0 laquelle ils se rattachent et ne font donc </span><span class=\"S6467 S2D2 S2DE S2\" id=\"t2w_175\">l\u2019objet d\u2019aucun retraitement au titre d\u2019IFRS </span><span class=\"S6468 S2D2 S2DE S2\" id=\"t2x_175\">16. </span><span class=\"S6469 S2D2 S2DE S2\" id=\"t2y_175\">Lorsque les contrats de location incluent un montant minimum </span><span class=\"S646A S2D2 S2DE S2\" id=\"t2z_175\">garanti payable au bailleur, ce montant garanti est assimil\u00e9 \u00e0 un </span><span class=\"S646B S2D2 S2DE S2\" id=\"t30_175\">loyer fixe en substance, et \u00e0 ce titre pris en compte dans la </span><span class=\"S646C S2D2 S2DE S2\" id=\"t31_175\">valorisation de l\u2019obligation locative. En l\u2019absence de minimum </span><span class=\"S646D S2D2 S2DE S2\" id=\"t32_175\">garanti, le loyer est totalement variable et \u00e0 ce titre, ne fait pas </span><span class=\"S1FD9 S2D2 S2DE S2\" id=\"t33_175\">l\u2019objet d\u2019un retraitement selon IFRS </span><span class=\"S646E S2D2 S2DE S2\" id=\"t34_175\">16. </span><span class=\"S646F S62F5 S2\" id=\"t35_175\">Transactions de cession bail </span><span class=\"S6470 S2D2 S2DE S2\" id=\"t36_175\">La norme IFRS </span><span class=\"S6471 S2D2 S2DE S2\" id=\"t37_175\">16 impose la comptabilisation partielle, \u00e0 hauteur </span><span class=\"S6472 S2D2 S2DE S2\" id=\"t38_175\">des droits transf\u00e9r\u00e9s, du r\u00e9sultat de cession r\u00e9alis\u00e9 dans le cadre </span><span class=\"S6473 S2D2 S2DE S2\" id=\"t39_175\">des op\u00e9rations de cession bail, d\u00e8s lors que ces transactions sont </span><span class=\"S6474 S2D2 S2DE S2\" id=\"t3a_175\">des ventes au titre d\u2019IFRS </span><span class=\"S6475 S2D2 S2DE S2\" id=\"t3b_175\">15. Chez Pierre </span><span class=\"S6476 S2D2 S2DE S2\" id=\"t3c_175\">&amp; </span><span class=\"S6477 S2D2 S2DE S2\" id=\"t3d_175\">Vacances-Center Parcs, </span><span class=\"S6478 S2D2 S2DE S2\" id=\"t3e_175\">cela concerne les op\u00e9rations immobili\u00e8res du Groupe au cours </span><span class=\"S29AD S2D2 S2DE S2\" id=\"t3f_175\">desquelles </span><span class=\"S6479 S2D2 S2DE S2\" id=\"t3g_175\">les </span><span class=\"S647A S2D2 S2DE S2\" id=\"t3h_175\">biens </span><span class=\"S647B S2D2 S2DE S2\" id=\"t3i_175\">immobiliers </span><span class=\"S647C S2D2 S2DE S2\" id=\"t3j_175\">(unit\u00e9s </span><span class=\"S647D S2D2 S2DE S2\" id=\"t3k_175\">d\u2019h\u00e9bergement </span><span class=\"S647E S2D2 S2DE S2\" id=\"t3l_175\">ou </span><span class=\"S647F S2D2 S2DE S2\" id=\"t3m_175\">\u00e9quipements centraux) vendus aupr\u00e8s d\u2019investisseurs particuliers </span><span class=\"S6480 S2D2 S2DE S2\" id=\"t3n_175\">ou institutionnels sont repris en location par le Groupe pour \u00eatre </span><span class=\"S6481 S2D2 S2DE S2\" id=\"t3o_175\">exploit\u00e9s touristiquement. Les op\u00e9rations de r\u00e9novations portant </span><span class=\"S6482 S2D2 S2DE S2\" id=\"t3p_175\">sur des actifs pris en location par le Groupe sont \u00e9galement </span><span class=\"S6483 S2D2 S2DE S2\" id=\"t3q_175\">concern\u00e9es par cette probl\u00e9matique. </span><span class=\"S6484 S2D2 S2DE S2\" id=\"t3r_175\">Seules les transactions de cession bail r\u00e9alis\u00e9es apr\u00e8s le 1 </span><span class=\"S6485 S2D5 S2DE S2\" id=\"t3s_175\">er </span><span class=\"S6486 S2D2 S2DE S2\" id=\"t3t_175\">octobre </span><span class=\"S6487 S2D2 S2DE S2\" id=\"t3u_175\">2019, date de premi\u00e8re application d\u2019IFRS </span><span class=\"S6488 S2D2 S2DE S2\" id=\"t3v_175\">16, font l\u2019objet d\u2019un tel </span><span class=\"S6489 S2D2 S2DE S2\" id=\"t3w_175\">retraitement, ce dernier n\u2019ayant pas d\u2019incidences r\u00e9troactives sur les </span><span class=\"S648A S2D2 S2DE S2\" id=\"t3x_175\">p\u00e9riodes pass\u00e9es. </span><span class=\"S648B S2D2 S2DE S2\" id=\"t3y_175\">Pour chaque transaction de cession bail, le Groupe reconna\u00eet le </span><span class=\"S648C S2D2 S2DE S2\" id=\"t3z_175\">chiffre d\u2019affaires et le co\u00fbt des biens immobiliers vendus \u00e0 hauteur </span><span class=\"S648D S2D2 S2DE S2\" id=\"t40_175\">de la quote-part des droits de l\u2019actif consid\u00e9r\u00e9s comme transf\u00e9r\u00e9s \u00e0 </span><span class=\"S648E S2D2 S2DE S2\" id=\"t41_175\">un tiers. </span><span class=\"S30A2 S2D2 S2DE S2\" id=\"t42_175\">De </span><span class=\"S648F S2D2 S2DE S2\" id=\"t43_175\">fait, </span><span class=\"S6490 S2D2 S2DE S2\" id=\"t44_175\">la </span><span class=\"S6491 S2D2 S2DE S2\" id=\"t45_175\">quote-part </span><span class=\"S6492 S2D2 S2DE S2\" id=\"t46_175\">de </span><span class=\"S6493 S2D2 S2DE S2\" id=\"t47_175\">marge </span><span class=\"S6494 S2D2 S2DE S2\" id=\"t48_175\">correspondant </span><span class=\"S6495 S2D2 S2DE S2\" id=\"t49_175\">aux </span><span class=\"S6496 S2D2 S2DE S2\" id=\"t4a_175\">droits </span><span class=\"S6497 S2D2 S2DE S2\" id=\"t4b_175\">immobiliers qui ne sont pas transf\u00e9r\u00e9s \u00e0 l\u2019investisseur-bailleur est </span><span class=\"S6498 S2D2 S2DE S2\" id=\"t4c_175\">neutralis\u00e9e. Cette neutralisation a une incidence sur le chiffre </span><span class=\"S6499 S2D2 S2DE S2\" id=\"t4d_175\">d\u2019affaires et le co\u00fbt des biens immobiliers vendus lors de la phase </span><span class=\"S649A S2D2 S2DE S2\" id=\"t4e_175\">de construction de l\u2019actif, puis sur le r\u00e9sultat op\u00e9rationnel des </span><span class=\"S649B S2D2 S2DE S2\" id=\"t4f_175\">soci\u00e9t\u00e9s d\u2019exploitation touristique sur la dur\u00e9e de la location, \u00e0 </span><span class=\"S649C S2D2 S2DE S2\" id=\"t4g_175\">travers la minoration des amortissements du droit d\u2019utilisation. </span><span class=\"S649D S2D2 S2DE S2\" id=\"t4h_175\">Par ailleurs, les flux de tr\u00e9sorerie relatifs \u00e0 ces op\u00e9rations de cession </span><span class=\"S649E S2D2 S2DE S2\" id=\"t4i_175\">bail sont pr\u00e9sent\u00e9s parmi les flux op\u00e9rationnels, \u00e9tant li\u00e9s \u00e0 </span><span class=\"S3DEC S2D2 S2DE S2\" id=\"t4j_175\">l\u2019activit\u00e9 r\u00e9currente du Groupe. </span><span class=\"S6650 S2D2 S2DE S2\" id=\"tx_179\">La mise en application d\u2019IFRS </span><span class=\"S6651 S2D2 S2DE S2\" id=\"ty_179\">16, impose la comptabilisation </span><span class=\"S6652 S2D2 S2DE S2\" id=\"tz_179\">partielle, \u00e0 hauteur des droits transf\u00e9r\u00e9s, du r\u00e9sultat de cession </span><span class=\"S6653 S2D2 S2DE S2\" id=\"t10_179\">r\u00e9alis\u00e9 dans le cadre des op\u00e9rations de cession bail, d\u00e8s lors que ces </span><span class=\"S267C S2D2 S2DE S2\" id=\"t11_179\">transactions </span><span class=\"S6654 S2D2 S2DE S2\" id=\"t12_179\">sont </span><span class=\"S6655 S2D2 S2DE S2\" id=\"t13_179\">des </span><span class=\"S6656 S2D2 S2DE S2\" id=\"t14_179\">ventes </span><span class=\"S6657 S2D2 S2DE S2\" id=\"t15_179\">au </span><span class=\"S6658 S2D2 S2DE S2\" id=\"t16_179\">titre </span><span class=\"S6659 S2D2 S2DE S2\" id=\"t17_179\">d\u2019IFRS </span><span class=\"S665A S2D2 S2DE S2\" id=\"t18_179\">15. </span><span class=\"S665B S2D2 S2DE S2\" id=\"t19_179\">Chez </span><span class=\"SA6D S2D2 S2DE S2\" id=\"t1a_179\">Pierre </span><span class=\"S665C S2D2 S2DE S2\" id=\"t1b_179\">&amp; </span><span class=\"S665D S2D2 S2DE S2\" id=\"t1c_179\">Vacances-Center Parcs, cela concerne les op\u00e9rations </span><span class=\"S665E S2D2 S2DE S2\" id=\"t1d_179\">immobili\u00e8res du Groupe au cours desquelles les biens immobiliers </span><span class=\"S665F S2D2 S2DE S2\" id=\"t1e_179\">(unit\u00e9s d\u2019h\u00e9bergement ou \u00e9quipements centraux) vendus aupr\u00e8s </span><span class=\"S6660 S2D2 S2DE S2\" id=\"t1f_179\">d\u2019investisseurs particuliers ou institutionnels sont repris en location </span><span class=\"S6661 S2D2 S2DE S2\" id=\"t1g_179\">par le Groupe pour \u00eatre exploit\u00e9s touristiquement. Les op\u00e9rations </span><span class=\"S6662 S2D2 S2DE S2\" id=\"t1h_179\">de r\u00e9novations portant sur des actifs pris en location par le Groupe </span><span class=\"SE96 S2D2 S2DE S2\" id=\"t1i_179\">sont \u00e9galement concern\u00e9es par cette probl\u00e9matique. </span><span class=\"S6663 S2D2 S2DE S2\" id=\"t1j_179\">Pour chaque transaction de cession bail, le Groupe reconna\u00eet le </span><span class=\"S6664 S2D2 S2DE S2\" id=\"t1k_179\">chiffre d\u2019affaires et le co\u00fbt des biens immobiliers vendus \u00e0 hauteur </span><span class=\"S6665 S2D2 S2DE S2\" id=\"t1l_179\">de la quote-part des droits de l\u2019actif consid\u00e9r\u00e9s comme transf\u00e9r\u00e9s \u00e0 </span><span class=\"S274F S2D2 S2DE S2\" id=\"t1m_179\">un tiers. </span><span class=\"S2C12 S2D2 S2DE S2\" id=\"t1n_179\">De fait, la part de la marge correspondant aux droits immobiliers qui </span><span class=\"S6666 S2D2 S2DE S2\" id=\"t1o_179\">n\u2019est pas transf\u00e9r\u00e9e \u00e0 l\u2019investisseur-bailleur est neutralis\u00e9e. Cette </span><span class=\"S6667 S2D2 S2DE S2\" id=\"t1p_179\">neutralisation a une incidence sur le chiffre d\u2019affaires et le co\u00fbt des </span><span class=\"S6668 S2D2 S2DE S2\" id=\"t1q_179\">biens immobiliers vendus lors de la phase de construction de l\u2019actif, </span><span class=\"S6669 S2D2 S2DE S2\" id=\"t1r_179\">puis sur le r\u00e9sultat op\u00e9rationnel des soci\u00e9t\u00e9s d\u2019exploitation </span><span class=\"S666A S2D2 S2DE S2\" id=\"t1s_179\">touristique sur la dur\u00e9e de la location, \u00e0 travers la minoration des </span><span class=\"S4A7C S2D2 S2DE S2\" id=\"t1t_179\">amortissements du droit d\u2019utilisation. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30801": {
   "value": "<span class=\"S649F S2D8 S2\" id=\"t4k_175\">1.15 \u2013 Actifs financiers non courants </span><span class=\"S64A0 S2D2 S2DE S2\" id=\"t4l_175\">Cette cat\u00e9gorie comprend principalement les actifs financiers ainsi </span><span class=\"S64A1 S2D2 S2DE S2\" id=\"t4m_175\">que les cr\u00e9ances rattach\u00e9es \u00e0 des participations, les pr\u00eats et les </span><span class=\"S2924 S2D2 S2DE S2\" id=\"t4n_175\">d\u00e9p\u00f4ts de garantie qui ont une \u00e9ch\u00e9ance sup\u00e9rieure \u00e0 12 </span><span class=\"S64A2 S2D2 S2DE S2\" id=\"t4o_175\">mois. </span><span class=\"S64A3 S2D2 S2DE S2\" id=\"t4p_175\">Les titres de participation dans les soci\u00e9t\u00e9s non consolid\u00e9es </span><span class=\"S64A4 S2D2 S2DE S2\" id=\"t4q_175\">figurent au bilan pour leur juste valeur. Les variations de valeur </span><span class=\"S64A5 S2D2 S2DE S2\" id=\"t4r_175\">positives et n\u00e9gatives sont enregistr\u00e9es directement en capitaux </span><span class=\"S64A6 S2D2 S2DE S2\" id=\"t4s_175\">propres selon l\u2019option irr\u00e9vocable propos\u00e9e par IFRS </span><span class=\"S64A7 S2D2 S2DE S2\" id=\"t4t_175\">9. Les r\u00e9serves </span><span class=\"S64A8 S2D2 S2DE S2\" id=\"t4u_175\">de </span><span class=\"S64A9 S2D2 S2DE S2\" id=\"t4v_175\">juste </span><span class=\"S64AA S2D2 S2DE S2\" id=\"t4w_175\">valeur </span><span class=\"S64AB S2D2 S2DE S2\" id=\"t4x_175\">ainsi </span><span class=\"S64AC S2D2 S2DE S2\" id=\"t4y_175\">constitu\u00e9es </span><span class=\"S64AD S2D2 S2DE S2\" id=\"t4z_175\">ne </span><span class=\"S64AE S2D2 S2DE S2\" id=\"t50_175\">sont </span><span class=\"S64AF S2D2 S2DE S2\" id=\"t51_175\">pas </span><span class=\"S64B0 S2D2 S2DE S2\" id=\"t52_175\">recyclables </span><span class=\"S64B1 S2D2 S2DE S2\" id=\"t53_175\">ult\u00e9rieurement en r\u00e9sultat, en cas de cession. Seuls les dividendes </span><span class=\"S64B2 S2D2 S2DE S2\" id=\"t54_175\">re\u00e7us sont comptabilis\u00e9s en r\u00e9sultat financier. La juste valeur </span><span class=\"S64B3 S2D2 S2DE S2\" id=\"t55_175\">correspond pour les titres cot\u00e9s au cours de Bourse et pour les </span><span class=\"S64B4 S2D2 S2DE S2\" id=\"t56_175\">titres non cot\u00e9s \u00e0 une estimation de leur juste valeur. </span><span class=\"S64B5 S2D2 S2DE S2\" id=\"t7_176\">Les pr\u00eats, cr\u00e9ances rattach\u00e9es \u00e0 des participations et d\u00e9p\u00f4ts de </span><span class=\"S64B6 S2D2 S2DE S2\" id=\"t8_176\">garantie sont comptabilis\u00e9es au co\u00fbt amorti sur la base du taux </span><span class=\"S64B7 S2D2 S2DE S2\" id=\"t9_176\">d\u2019int\u00e9r\u00eat effectif lorsqu\u2019il respecte la d\u00e9finition de \u00ab </span><span class=\"S64B8 S2D2 S2DE S2\" id=\"ta_176\">pr\u00eat basique </span><span class=\"S64B9 S2D2 S2DE S2\" id=\"tb_176\">\u00bb </span><span class=\"S64BA S2D2 S2DE S2\" id=\"tc_176\">au sens de la norme IFRS </span><span class=\"S64BB S2D2 S2DE S2\" id=\"td_176\">9. Lors de leur comptabilisation initiale, </span><span class=\"S64BC S2D2 S2DE S2\" id=\"te_176\">une d\u00e9pr\u00e9ciation est reconnue \u00e0 hauteur des pertes de cr\u00e9dit </span><span class=\"S64BD S2D2 S2DE S2\" id=\"tf_176\">attendues r\u00e9sultant d\u2019\u00e9v\u00e8nements pouvant survenir dans les douze </span><span class=\"S64BE S2D2 S2DE S2\" id=\"tg_176\">prochains mois. En cas de d\u00e9gradation significative de la qualit\u00e9 de </span><span class=\"S64BF S2D2 S2DE S2\" id=\"th_176\">cr\u00e9dit de la contrepartie, la d\u00e9pr\u00e9ciation initiale est compl\u00e9t\u00e9e pour </span><span class=\"S64C0 S2D2 S2DE S2\" id=\"ti_176\">couvrir la totalit\u00e9 des pertes attendues sur la maturit\u00e9 r\u00e9siduelle de </span><span class=\"S4532 S2D2 S2DE S2\" id=\"tj_176\">la cr\u00e9ance. </span><span class=\"S64D8 S2D2 S2DE S2\" id=\"t19_176\">Compte tenu des activit\u00e9s du Groupe, les cr\u00e9ances clients sont \u00e0 </span><span class=\"S64D9 S2D2 S2DE S2\" id=\"t1a_176\">court terme et sont donc comptabilis\u00e9es \u00e0 leur valeur nominale. </span><span class=\"S64DA S2D2 S2DE S2\" id=\"t1b_176\">Elles font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation sur la base des pertes de cr\u00e9dit </span><span class=\"S64DB S2D2 S2DE S2\" id=\"t1c_176\">attendues sur leur dur\u00e9e de vie, en application du mod\u00e8le simplifi\u00e9 </span><span class=\"S64DC S2D2 S2DE S2\" id=\"t1d_176\">de la norme IFRS </span><span class=\"S64DD S2D2 S2DE S2\" id=\"t1e_176\">9. Le montant des d\u00e9pr\u00e9ciations est d\u00e9termin\u00e9 de </span><span class=\"S64DE S2D2 S2DE S2\" id=\"t1f_176\">mani\u00e8re statistique sur la base d\u2019un pourcentage de d\u00e9pr\u00e9ciation </span><span class=\"S64DF S2D2 S2DE S2\" id=\"t1g_176\">sur les cr\u00e9ances clients en fonction de leur ant\u00e9riorit\u00e9 et du canal </span><span class=\"S5D76 S2D2 S2DE S2\" id=\"t1h_176\">de vente respectif. </span><span class=\"S6577 S2D8 S2\" id=\"t2g_177\">1.23 \u2013 Emprunts et dettes financi\u00e8res </span><span class=\"S6578 S2D2 S2DE S2\" id=\"t2h_177\">Tous les emprunts sont initialement enregistr\u00e9s au co\u00fbt qui </span><span class=\"S6579 S2D2 S2DE S2\" id=\"t2i_177\">correspond \u00e0 la juste valeur du montant re\u00e7u nette des co\u00fbts directs </span><span class=\"S657A S2D2 S2DE S2\" id=\"t2j_177\">li\u00e9s \u00e0 la mise en place de l\u2019emprunt. Par la suite, ces emprunts sont </span><span class=\"S657B S2D2 S2DE S2\" id=\"t2k_177\">comptabilis\u00e9s au co\u00fbt amorti en utilisant la m\u00e9thode du taux </span><span class=\"S657C S2D2 S2DE S2\" id=\"t2l_177\">d\u2019int\u00e9r\u00eat effectif, la diff\u00e9rence entre le co\u00fbt et la valeur de </span><span class=\"S657D S2D2 S2DE S2\" id=\"t2m_177\">remboursement \u00e9tant comptabilis\u00e9e dans le compte de r\u00e9sultat sur </span><span class=\"S1DBA S2D2 S2DE S2\" id=\"t2n_177\">la dur\u00e9e des emprunts. </span><span class=\"S657E S2D2 S2DE S2\" id=\"t2o_177\">Le taux d\u2019int\u00e9r\u00eat effectif correspond au taux qui permet d\u2019obtenir la </span><span class=\"S657F S2D2 S2DE S2\" id=\"t2p_177\">valeur comptable d\u2019un emprunt \u00e0 l\u2019origine en actualisant les </span><span class=\"S6580 S2D2 S2DE S2\" id=\"t2q_177\">d\u00e9caissements et encaissements de tr\u00e9sorerie futurs attendus sur </span><span class=\"S6581 S2D2 S2DE S2\" id=\"t2r_177\">sa dur\u00e9e de vie. La valeur comptable de l\u2019emprunt \u00e0 l\u2019origine inclut </span><span class=\"S6582 S2D2 S2DE S2\" id=\"t2s_177\">les co\u00fbts de transactions de l\u2019op\u00e9ration ainsi que toutes les primes </span><span class=\"S1B70 S2D2 S2DE S2\" id=\"t2t_177\">d\u2019\u00e9mission \u00e9ventuelles. </span><span class=\"S6583 S2D2 S2DE S2\" id=\"t2u_177\">En cas de couverture de la charge d\u2019int\u00e9r\u00eats future avec des </span><span class=\"S6584 S2DC S2DE S2\" id=\"t2v_177\">caps</span><span class=\"S6585 S2D2 S2DE S2\" id=\"t2w_177\">, la </span><span class=\"S6586 S2D2 S2DE S2\" id=\"t2x_177\">dette financi\u00e8re dont les flux sont couverts reste comptabilis\u00e9e au </span><span class=\"S2A69 S2D2 S2DE S2\" id=\"t2y_177\">co\u00fbt amorti. </span><span class=\"S6587 S2D8 S2\" id=\"t2z_177\">1.24 \u2013 Instruments d\u00e9riv\u00e9s </span><span class=\"S6588 S2D2 S2DE S2\" id=\"t30_177\">Dans le cas d\u2019emprunts et dettes aupr\u00e8s des \u00e9tablissements de </span><span class=\"S6589 S2D2 S2DE S2\" id=\"t31_177\">cr\u00e9dit \u00e0 taux variable, le Groupe Pierre </span><span class=\"S658A S2D2 S2DE S2\" id=\"t32_177\">&amp; </span><span class=\"S658B S2D2 S2DE S2\" id=\"t33_177\">Vacances-Center Parcs peut </span><span class=\"S658C S2D2 S2DE S2\" id=\"t34_177\">\u00eatre amen\u00e9 \u00e0 couvrir sa charge future d\u2019int\u00e9r\u00eats en utilisant des </span><span class=\"S658D S2D2 S2DE S2\" id=\"t35_177\">instruments d\u00e9riv\u00e9s tels que des </span><span class=\"S658E S2DC S2DE S2\" id=\"t36_177\">swaps </span><span class=\"S658F S2D2 S2DE S2\" id=\"t37_177\">de taux d\u2019int\u00e9r\u00eat ou des </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t38_177\">options de taux. </span><span class=\"S6590 S2D2 S2E1 S2\" id=\"t39_177\">La politique du Groupe est de r\u00e9duire son exposition aux fluctuations </span><span class=\"S6591 S2D2 S2E1 S2\" id=\"t3a_177\">des taux d\u2019int\u00e9r\u00eat. Ce risque fait l\u2019objet d\u2019une gestion centralis\u00e9e qui </span><span class=\"S6592 S2D2 S2E1 S2\" id=\"t3b_177\">permet de d\u00e9finir les grandes orientations en mati\u00e8re de couverture. </span><span class=\"S6593 S2D2 S2E1 S2\" id=\"t3c_177\">Les positions sont n\u00e9goci\u00e9es sur des march\u00e9s de gr\u00e9 \u00e0 gr\u00e9 avec des </span><span class=\"S6594 S2D2 S2E1 S2\" id=\"t3d_177\">contreparties bancaires de premier rang. </span><span class=\"S3968 S2D2 S2DE S2\" id=\"t3e_177\">Le Groupe applique la comptabilit\u00e9 de couverture si </span><span class=\"S6595 S2D2 S2DE S2\" id=\"t3f_177\">: </span><span class=\"S6596 S2D2 S2DE S2\" id=\"t3g_177\">la relation de couverture est clairement document\u00e9e \u00e0 la date de </span><span class=\"S6597 S2DB S2DE S2\" id=\"t3h_177\">E </span><span class=\"S37D3 S2D2 S2DE S2\" id=\"t3i_177\">mise en place </span><span class=\"S6598 S2D2 S2DE S2\" id=\"t3j_177\">; et </span><span class=\"S6599 S2D2 S2DE S2\" id=\"t3k_177\">l\u2019efficacit\u00e9 de la relation de couverture est d\u00e9montr\u00e9e de fa\u00e7on </span><span class=\"S3975 S2DB S2DE S2\" id=\"t3l_177\">E </span><span class=\"S37D6 S2D2 S2DE S2\" id=\"t3m_177\">prospective et r\u00e9trospective \u00e0 chaque arr\u00eat\u00e9 comptable. </span><span class=\"S659A S2D2 S2DE S2\" id=\"t3n_177\">Les instruments financiers d\u00e9riv\u00e9s sont enregistr\u00e9s au bilan \u00e0 leur </span><span class=\"S279E S2D2 S2DE S2\" id=\"t3o_177\">juste valeur. La valeur de march\u00e9 est \u00e9tablie sur la base des donn\u00e9es </span><span class=\"S659B S2D2 S2DE S2\" id=\"t3p_177\">de march\u00e9 et est confirm\u00e9e par des cotations d\u2019\u00e9tablissements </span><span class=\"S659C S2D2 S2DE S2\" id=\"t3q_177\">financiers. </span><span class=\"S659D S2D2 S124C S2\" id=\"t3r_177\">Les variations de juste valeur des instruments document\u00e9s comme </span><span class=\"S659E S2D2 S124C S2\" id=\"t3s_177\">instruments de couverture de flux de tr\u00e9sorerie sont comptabilis\u00e9es </span><span class=\"S659F S2D2 S124C S2\" id=\"t3t_177\">directement dans les capitaux propres pour la partie efficace de la </span><span class=\"S65A0 S2D2 S124C S2\" id=\"t3u_177\">couverture. En l\u2019absence de relation de couverture document\u00e9e les </span><span class=\"S65A1 S2D2 S124C S2\" id=\"t3v_177\">variations </span><span class=\"S65A2 S2D2 S124C S2\" id=\"t3w_177\">de </span><span class=\"S65A3 S2D2 S124C S2\" id=\"t3x_177\">valeur </span><span class=\"S65A4 S2D2 S124C S2\" id=\"t3y_177\">des </span><span class=\"S65A5 S2D2 S124C S2\" id=\"t3z_177\">instruments </span><span class=\"S65A6 S2D2 S124C S2\" id=\"t40_177\">financiers </span><span class=\"S65A7 S2D2 S124C S2\" id=\"t41_177\">d\u00e9riv\u00e9s </span><span class=\"S65A8 S2D2 S124C S2\" id=\"t42_177\">sont </span><span class=\"S65A9 S2D2 S124C S2\" id=\"t43_177\">enregistr\u00e9es en r\u00e9sultat financier. La partie inefficace des couvertures </span><span class=\"S65AA S2D2 S124C S2\" id=\"t44_177\">document\u00e9es est \u00e9galement enregistr\u00e9e en r\u00e9sultat financier. </span><span class=\"S685C S2D8 S2\" id=\"t2l_182\">2.4 \u2013 Mise en place de couvertures de taux </span><span class=\"S685D S2D2 S2DE S2\" id=\"t2m_182\">Suite aux Op\u00e9rations de Restructuration et de Refinancement </span><span class=\"S685E S2D2 S2DE S2\" id=\"t2n_182\">intervenues le 16 </span><span class=\"S685F S2D2 S2DE S2\" id=\"t2o_182\">septembre 2022, l\u2019essentiel de la dette du Groupe </span><span class=\"S6860 S2D2 S2DE S2\" id=\"t2p_182\">a \u00e9t\u00e9 r\u00e9install\u00e9e \u00e0 un horizon de 5 </span><span class=\"S6861 S2D2 S2DE S2\" id=\"t2q_182\">ans. L\u2019environnement incertain </span><span class=\"S6862 S2D2 S2DE S2\" id=\"t2r_182\">actuel sur les taux d\u2019int\u00e9r\u00eat a amen\u00e9 le Groupe \u00e0 faire le choix de </span><span class=\"S6863 S2D2 S2DE S2\" id=\"t2s_182\">couvrir sa dette quasi exclusivement \u00e0 taux variable contre une </span><span class=\"S6864 S2D2 S2DE S2\" id=\"t2t_182\">hausse des taux significative par la mise en place d\u2019achat d\u2019options </span><span class=\"S6865 S2D2 S2DE S2\" id=\"t2u_182\">de taux (CAP). Cette couverture a \u00e9t\u00e9 document\u00e9e par le Groupe en </span><span class=\"S6866 S2D2 S2DE S2\" id=\"t2v_182\">conformit\u00e9 avec la norme IFRS </span><span class=\"S6867 S2D2 S2DE S2\" id=\"t2w_182\">9 </span><span class=\"S6868 S2D2 S2DE S2\" id=\"t2x_182\">relative aux instruments </span><span class=\"S23BA S2D2 S2DE S2\" id=\"t2y_182\">financiers </span><span class=\"S6869 S2D2 S2DE S2\" id=\"t2z_182\">sous forme de couverture de flux de tr\u00e9sorerie. </span><span class=\"S686A S2D2 S2DE S2\" id=\"t30_182\">La valeur temps des options achet\u00e9es a \u00e9t\u00e9 assimil\u00e9e au co\u00fbt de </span><span class=\"S686B S2D2 S2DE S2\" id=\"t31_182\">couverture conform\u00e9ment \u00e0 la possibilit\u00e9 offerte par la norme. Par </span><span class=\"S686C S2D2 S2DE S2\" id=\"t32_182\">cons\u00e9quent, les variations de la valeur temps de ces options ont \u00e9t\u00e9 </span><span class=\"S686D S2D2 S2DE S2\" id=\"t33_182\">comptabilis\u00e9es dans les autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S686E S2D2 S2DE S2\" id=\"t34_182\">La valeur intrins\u00e8que de ces options constitue un instrument de </span><span class=\"S686F S2D2 S2DE S2\" id=\"t35_182\">couverture parfaitement efficace dont les variations sont \u00e9galement </span><span class=\"S342 S2D2 S2DE S2\" id=\"t36_182\">comptabilis\u00e9es dans les autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S6870 S2D2 S2DE S2\" id=\"t37_182\">L\u2019amortissement de la prime d\u2019origine et les coupons courus et </span><span class=\"S6871 S2D2 S2DE S2\" id=\"t38_182\">\u00e9chus sur les </span><span class=\"S6872 S2DC S2DE S2\" id=\"t39_182\">caps </span><span class=\"S6873 S2D2 S2DE S2\" id=\"t3a_182\">impactent le r\u00e9sultat financier, en contrepartie </span><span class=\"S2211 S2D2 S2DE S2\" id=\"t3b_182\">des OCI et par sym\u00e9trie avec la dette couverte. </span><span class=\"S6874 S2D2 S2DE S2\" id=\"t3c_182\">Les options mises en place en novembre </span><span class=\"S6875 S2D2 S2DE S2\" id=\"t3d_182\">2022 couvriront jusqu\u2019en </span><span class=\"S22EC S2D2 S2DE S2\" id=\"t3e_182\">juin </span><span class=\"S6876 S2D2 S2DE S2\" id=\"t3f_182\">2024 un nominal de 136,5 </span><span class=\"S6877 S2D2 S2DE S2\" id=\"t3g_182\">millions d\u2019euros de dette, ce qui </span><span class=\"S5BF2 S2D2 S2DE S2\" id=\"t3h_182\">repr\u00e9sente </span><span class=\"S6878 S2D2 S2DE S2\" id=\"t3i_182\">89 </span><span class=\"S6879 S2D2 S2DE S2\" id=\"t3j_182\">% </span><span class=\"S687A S2D2 S2DE S2\" id=\"t3k_182\">de </span><span class=\"S687B S2D2 S2DE S2\" id=\"t3l_182\">la </span><span class=\"S687C S2D2 S2DE S2\" id=\"t3m_182\">dette </span><span class=\"S687D S2D2 S2DE S2\" id=\"t3n_182\">\u00e0 </span><span class=\"S687E S2D2 S2DE S2\" id=\"t3o_182\">taux </span><span class=\"S687F S2D2 S2DE S2\" id=\"t3p_182\">variable </span><span class=\"S6880 S2D2 S2DE S2\" id=\"t3q_182\">port\u00e9e </span><span class=\"S6881 S2D2 S2DE S2\" id=\"t3r_182\">par </span><span class=\"S438 S2D2 S2DE S2\" id=\"t3s_182\">Pierre </span><span class=\"S6882 S2D2 S2DE S2\" id=\"t3t_182\">et </span><span class=\"S6883 S2D2 S2DE S2\" id=\"t3u_182\">Vacances </span><span class=\"S6884 S2D2 S2DE S2\" id=\"t3v_182\">SA. Elle dispose d\u2019un </span><span class=\"S6885 S2DC S2DE S2\" id=\"t3w_182\">strike </span><span class=\"S6886 S2D2 S2DE S2\" id=\"t3x_182\">\u00e0 2,0 </span><span class=\"S6887 S2D2 S2DE S2\" id=\"t3y_182\">% sur l\u2019euribor </span><span class=\"S6888 S2D2 S2DE S2\" id=\"t3z_182\">3 </span><span class=\"S6889 S2D2 S2DE S2\" id=\"t40_182\">mois. Pour la mise en place de ces options, le Groupe a vers\u00e9 une </span><span class=\"S22FC S2D2 S2DE S2\" id=\"t41_182\">prime de 2,0 </span><span class=\"S688A S2D2 S2DE S2\" id=\"t42_182\">millions d\u2019euros. </span><span class=\"S688B S2D2 S2DE S2\" id=\"t43_182\">Les options mises en place en juillet </span><span class=\"S688C S2D2 S2DE S2\" id=\"t44_182\">2023 couvriront jusqu\u2019en </span><span class=\"S63CC S2D2 S2DE S2\" id=\"t45_182\">juin </span><span class=\"S688D S2D2 S2DE S2\" id=\"t46_182\">2025 un nominal de 34,1 </span><span class=\"S688E S2D2 S2DE S2\" id=\"t47_182\">millions d\u2019euros de dette. Elle dispose </span><span class=\"S3791 S2D2 S2DE S2\" id=\"t48_182\">d\u2019un </span><span class=\"S688F S2DC S2DE S2\" id=\"t49_182\">strike </span><span class=\"S6890 S2D2 S2DE S2\" id=\"t4a_182\">\u00e0 3,0 </span><span class=\"S6891 S2D2 S2DE S2\" id=\"t4b_182\">% sur l\u2019euribor 3 </span><span class=\"S6892 S2D2 S2DE S2\" id=\"t4c_182\">mois. Pour la mise en place de ces </span><span class=\"S6893 S2D2 S2DE S2\" id=\"t4d_182\">options, le Groupe a vers\u00e9 une prime de 0,3 </span><span class=\"S6894 S2D2 S2DE S2\" id=\"t4e_182\">million d\u2019euros. </span><span class=\"S6895 S2D2 S2DE S2\" id=\"t4f_182\">Au 30 </span><span class=\"S6896 S2D2 S2DE S2\" id=\"t4g_182\">septembre 2023, la juste valeur des options comptabilis\u00e9es </span><span class=\"S6897 S2D2 S2DE S2\" id=\"t4h_182\">sous forme de couverture de flux de tr\u00e9sorerie est de 2,1 </span><span class=\"S6898 S2D2 S2DE S2\" id=\"t4i_182\">millions </span><span class=\"S6899 S2D2 S2DE S2\" id=\"t4j_182\">d\u2019euros. La r\u00e9serve constitu\u00e9e dans les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S689A S2D2 S2DE S2\" id=\"t4k_182\">global et relative \u00e0 ces m\u00eames options apr\u00e8s effet de l\u2019imposition </span><span class=\"S689B S2D2 S2DE S2\" id=\"t4l_182\">diff\u00e9r\u00e9e est de 0,7 </span><span class=\"S689C S2D2 S2DE S2\" id=\"t4m_182\">million d\u2019euros \u00e0 la m\u00eame date. L\u2019impact de ces </span><span class=\"S25FA S2DC S2DE S2\" id=\"t4n_182\">caps </span><span class=\"S689D S2D2 S2DE S2\" id=\"t4o_182\">dans le r\u00e9sultat financier de l\u2019exercice 2022/2023 est de </span><span class=\"S689E S2D2 S2DE S2\" id=\"t4p_182\">- </span><span class=\"S689F S2D2 S2DE S2\" id=\"t4q_182\">1,1 </span><span class=\"S68A0 S2D2 S2DE S2\" id=\"t4r_182\">million d\u2019euros. </span><span class=\"S749C S625B S2\" id=\"t7_198\">Autres actifs financiers non courants </span><span class=\"S7342 S625C S2\" id=\"t8_198\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_198\">12 </span><span class=\"S749D SBD4 S2\" id=\"ta_198\">(en milliers d\u2019euros) </span><span class=\"S749E S71F S2\" id=\"tb_198\">30/09/2023 </span><span class=\"S749F SBD3 S2\" id=\"tc_198\">30/09/2022 </span><span class=\"S1EAA SBD5 S2\" id=\"td_198\">Pr\u00eats et d\u00e9p\u00f4ts de garantie </span><span class=\"S74A0 SBD5 S2\" id=\"te_198\">56 </span><span class=\"S74A1 SBD5 S2\" id=\"tf_198\">154 </span><span class=\"S74A2 SBD5 S2\" id=\"tg_198\">58 </span><span class=\"S74A3 SBD5 S2\" id=\"th_198\">676 </span><span class=\"S8DA SBD5 S2\" id=\"ti_198\">D\u00e9pr\u00e9ciations </span><span class=\"S74A4 SBD5 S2\" id=\"tj_198\">- </span><span class=\"S17AD SBD5 S2\" id=\"tk_198\">2 </span><span class=\"S74A5 SBD5 S2\" id=\"tl_198\">270 </span><span class=\"S74A6 SBD5 S2\" id=\"tm_198\">- </span><span class=\"S7452 SBD5 S2\" id=\"tn_198\">757 </span><span class=\"S18DC S71F S2\" id=\"to_198\">TOTAL </span><span class=\"S74A7 S71F S2\" id=\"tp_198\">53 </span><span class=\"S74A8 S71F S2\" id=\"tq_198\">884 </span><span class=\"S74A9 S71F S2\" id=\"tr_198\">57 </span><span class=\"S74AA S71F S2\" id=\"ts_198\">919 </span><span class=\"S74AB S2D2 S2DE S2\" id=\"tt_198\">Les \u00ab </span><span class=\"S74AC S2D2 S2DE S2\" id=\"tu_198\">Pr\u00eats et d\u00e9p\u00f4ts de garantie </span><span class=\"S74AD S2D2 S2DE S2\" id=\"tv_198\">\u00bb comprennent principalement </span><span class=\"S74AE S2D2 S2DE S2\" id=\"tw_198\">les d\u00e9p\u00f4ts de garantie vers\u00e9s aux propri\u00e9taires bailleurs et ceux vers\u00e9s aux </span><span class=\"S2F7C S2D2 S2DE S2\" id=\"tx_198\">fournisseurs. </span><span class=\"S749C S625B S2\" id=\"t7_200\">Clients et Autres actifs courants </span><span class=\"S7342 S625C S2\" id=\"t8_200\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_200\">14 </span><span class=\"S7573 S2D8 S2\" id=\"ta_200\">14.1 \u2013 Clients et comptes rattach\u00e9s et Autres actifs courants </span><span class=\"S7574 SBD4 S2\" id=\"tb_200\">(en milliers d\u2019euros) </span><span class=\"S7575 S71F S2\" id=\"tc_200\">30/09/2023 </span><span class=\"S7576 SBD3 S2\" id=\"td_200\">30/09/2022 </span><span class=\"S21F2 SBD5 S2\" id=\"te_200\">Cr\u00e9ances clients brutes </span><span class=\"S7577 SBD5 S2\" id=\"tf_200\">188 </span><span class=\"S7578 SBD5 S2\" id=\"tg_200\">157 </span><span class=\"S7579 SBD5 S2\" id=\"th_200\">215 </span><span class=\"S757A SBD5 S2\" id=\"ti_200\">925 </span><span class=\"S1257 SBD5 S2\" id=\"tj_200\">D\u00e9pr\u00e9ciations </span><span class=\"S757B SBD5 S2\" id=\"tk_200\">- </span><span class=\"S757C SBD5 S2\" id=\"tl_200\">16 </span><span class=\"S757D SBD5 S2\" id=\"tm_200\">414 </span><span class=\"S757E SBD5 S2\" id=\"tn_200\">- </span><span class=\"S49E4 SBD5 S2\" id=\"to_200\">13 </span><span class=\"S49E5 SBD5 S2\" id=\"tp_200\">049 </span><span class=\"S30BC SBD3 S2\" id=\"tq_200\">TOTAL CR\u00c9ANCES CLIENTS ET COMPTES RATTACH\u00c9S </span><span class=\"S757F SBD3 S2\" id=\"tr_200\">171 </span><span class=\"S7580 SBD3 S2\" id=\"ts_200\">743 </span><span class=\"S7581 SBD3 S2\" id=\"tt_200\">202 </span><span class=\"S7582 SBD3 S2\" id=\"tu_200\">876 </span><span class=\"S24FA SBD5 S2\" id=\"tv_200\">Avances et acomptes vers\u00e9s </span><span class=\"S7583 SBD5 S2\" id=\"tw_200\">24 </span><span class=\"S7584 SBD5 S2\" id=\"tx_200\">741 </span><span class=\"S7585 SBD5 S2\" id=\"ty_200\">16 </span><span class=\"S7586 SBD5 S2\" id=\"tz_200\">401 </span><span class=\"S137C SBD5 S2\" id=\"t10_200\">\u00c9tats \u2013 imp\u00f4ts et taxes </span><span class=\"S7587 SBD5 S2\" id=\"t11_200\">120 </span><span class=\"S7588 SBD5 S2\" id=\"t12_200\">750 </span><span class=\"S7589 SBD5 S2\" id=\"t13_200\">115 </span><span class=\"S7525 SBD5 S2\" id=\"t14_200\">793 </span><span class=\"S266B SBD5 S2\" id=\"t15_200\">Autres cr\u00e9ances </span><span class=\"S758A SBD5 S2\" id=\"t16_200\">104 </span><span class=\"S758B SBD5 S2\" id=\"t17_200\">699 </span><span class=\"S758C SBD5 S2\" id=\"t18_200\">55 </span><span class=\"S7527 SBD5 S2\" id=\"t19_200\">889 </span><span class=\"S24FE SBD3 S2\" id=\"t1a_200\">VALEURS BRUTES </span><span class=\"S758D SBD3 S2\" id=\"t1b_200\">250 </span><span class=\"S758E SBD3 S2\" id=\"t1c_200\">190 </span><span class=\"S758F SBD3 S2\" id=\"t1d_200\">188 </span><span class=\"S7529 SBD3 S2\" id=\"t1e_200\">083 </span><span class=\"S2F8 SBD5 S2\" id=\"t1f_200\">Provisions </span><span class=\"S7590 SBD5 S2\" id=\"t1g_200\">- </span><span class=\"S7591 SBD5 S2\" id=\"t1h_200\">8 </span><span class=\"S7592 SBD5 S2\" id=\"t1i_200\">582 </span><span class=\"S5842 SBD5 S2\" id=\"t1j_200\">- </span><span class=\"S7593 SBD5 S2\" id=\"t1k_200\">5 </span><span class=\"S7594 SBD5 S2\" id=\"t1l_200\">611 </span><span class=\"S1505 SBD3 S2\" id=\"t1m_200\">AUTRES D\u00c9BITEURS NETS </span><span class=\"S7595 SBD3 S2\" id=\"t1n_200\">241 </span><span class=\"S7596 SBD3 S2\" id=\"t1o_200\">608 </span><span class=\"S7597 SBD3 S2\" id=\"t1p_200\">182 </span><span class=\"S7598 SBD3 S2\" id=\"t1q_200\">472 </span><span class=\"S3C46 SBD5 S2\" id=\"t1r_200\">Autres charges constat\u00e9es d\u2019avance </span><span class=\"S7599 SBD5 S2\" id=\"t1s_200\">44 </span><span class=\"S759A SBD5 S2\" id=\"t1t_200\">398 </span><span class=\"S759B SBD5 S2\" id=\"t1u_200\">62 </span><span class=\"S759C SBD5 S2\" id=\"t1v_200\">404 </span><span class=\"S1308 SBD3 S2\" id=\"t1w_200\">CHARGES CONSTAT\u00c9ES D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1x_200\">44 </span><span class=\"S759E SBD3 S2\" id=\"t1y_200\">398 </span><span class=\"S759F SBD3 S2\" id=\"t1z_200\">62 </span><span class=\"S75A0 SBD3 S2\" id=\"t20_200\">404 </span><span class=\"S15AA S71F S2\" id=\"t21_200\">TOTAL AUTRES ACTIFS COURANTS </span><span class=\"S75A1 S71F S2\" id=\"t22_200\">286 </span><span class=\"S75A2 S71F S2\" id=\"t23_200\">006 </span><span class=\"S75A3 S71F S2\" id=\"t24_200\">244 </span><span class=\"S75A4 S71F S2\" id=\"t25_200\">876 </span><span class=\"S75C4 S2D8 S2\" id=\"t34_200\">14.2 \u2013 Actifs financiers courants </span><span class=\"S75C5 SBD4 S2\" id=\"t35_200\">(en milliers d\u2019euros) </span><span class=\"S75C6 S71F S2\" id=\"t36_200\">30/09/2023 </span><span class=\"S75C7 SBD3 S2\" id=\"t37_200\">30/09/2022 </span><span class=\"S1C09 SBD5 S2\" id=\"t38_200\">Comptes courants externes </span><span class=\"S75C8 SBD5 S2\" id=\"t39_200\">15 </span><span class=\"S75C9 SBD5 S2\" id=\"t3a_200\">766 </span><span class=\"S75CA SBD5 S2\" id=\"t3b_200\">98 </span><span class=\"S75CB SBD5 S2\" id=\"t3c_200\">498 </span><span class=\"S5472 SBD5 S2\" id=\"t3d_200\">Pr\u00eats \u00ab </span><span class=\"S75CC SBD5 S2\" id=\"t3e_200\">Propri\u00e9t\u00e9 Pierre </span><span class=\"S75CD SBD5 S2\" id=\"t3f_200\">&amp; </span><span class=\"S75CE SBD5 S2\" id=\"t3g_200\">Vacances </span><span class=\"S75CF SBD5 S2\" id=\"t3h_200\">\u00bb </span><span class=\"S75D0 SBD5 S2\" id=\"t3i_200\">5 </span><span class=\"S75D1 SBD5 S2\" id=\"t3j_200\">482 </span><span class=\"S75D2 SBD5 S2\" id=\"t3k_200\">8 </span><span class=\"S75D3 SBD5 S2\" id=\"t3l_200\">226 </span><span class=\"S2C21 SBD5 S2\" id=\"t3m_200\">Instruments d\u00e9riv\u00e9s de couverture </span><span class=\"S75D4 SBD5 S2\" id=\"t3n_200\">2 </span><span class=\"S75D5 SBD5 S2\" id=\"t3o_200\">117 </span><span class=\"S75D6 SBD5 S2\" id=\"t3p_200\">- </span><span class=\"S1839 S71F S2\" id=\"t3q_200\">TOTAL </span><span class=\"S75D7 S71F S2\" id=\"t3r_200\">23 </span><span class=\"S75D8 S71F S2\" id=\"t3s_200\">365 </span><span class=\"S75D9 S71F S2\" id=\"t3t_200\">106 </span><span class=\"S75DA S71F S2\" id=\"t3u_200\">724 </span><span class=\"S75DB S2D2 S2DE S2\" id=\"t3v_200\">Les \u00ab </span><span class=\"S75DC S2D2 S2DE S2\" id=\"t3w_200\">Actifs financiers courants </span><span class=\"S75DD S2D2 S2DE S2\" id=\"t3x_200\">\u00bb incluent essentiellement des </span><span class=\"S75DE S2D2 S2DE S2\" id=\"t3y_200\">comptes courants d\u00e9biteurs de co-entreprises, la juste valeur des </span><span class=\"S75DF S2D2 S2DE S2\" id=\"t3z_200\">instruments de couverture souscrits par le Groupe au cours de </span><span class=\"S62A4 S2D2 S2DE S2\" id=\"t40_200\">l\u2019exercice </span><span class=\"S75E0 S2D2 S2DE S2\" id=\"t41_200\">2022/2023, </span><span class=\"S75E1 S2D2 S2DE S2\" id=\"t42_200\">ainsi </span><span class=\"S75E2 S2D2 S2DE S2\" id=\"t43_200\">que </span><span class=\"S75E3 S2D2 S2DE S2\" id=\"t44_200\">divers </span><span class=\"S75E4 S2D2 S2DE S2\" id=\"t45_200\">pr\u00eats </span><span class=\"S75E5 S2D2 S2DE S2\" id=\"t46_200\">\u00ab </span><span class=\"S75E6 S2D2 S2DE S2\" id=\"t47_200\">Propri\u00e9t\u00e9s </span><span class=\"SDA6 S2D2 S2DE S2\" id=\"t48_200\">Pierre </span><span class=\"S75E7 S2D2 S2DE S2\" id=\"t49_200\">&amp; </span><span class=\"S75E8 S2D2 S2DE S2\" id=\"t4a_200\">Vacances </span><span class=\"S75E9 S2D2 S2DE S2\" id=\"t4b_200\">\u00bb. Ces derniers sont accord\u00e9s \u00e0 des propri\u00e9taires </span><span class=\"S75EA S2D2 S2DE S2\" id=\"t4c_200\">individuels dans le cadre du financement de l\u2019acquisition de leur </span><span class=\"S49A2 S2D2 S2DE S2\" id=\"t4d_200\">bien. </span><span class=\"S75EB S2D2 S2DE S2\" id=\"t4e_200\">Les instruments d\u00e9riv\u00e9s de couverture, \u00e0 savoir les </span><span class=\"S75EC S2DC S2DE S2\" id=\"t4f_200\">caps</span><span class=\"S75ED S2D2 S2DE S2\" id=\"t4g_200\">, ont \u00e9t\u00e9 </span><span class=\"S75EE S2D2 S2DE S2\" id=\"t4h_200\">enregistr\u00e9s \u00e0 leur juste valeur qui a \u00e9t\u00e9 d\u00e9termin\u00e9e \u00e0 l\u2019aide de </span><span class=\"S75EF S2D2 S2DE S2\" id=\"t4i_200\">techniques de valorisation dont les param\u00e8tres significatifs sont </span><span class=\"S75F0 S2D2 S2DE S2\" id=\"t4j_200\">observables </span><span class=\"S75F1 S2D2 S2DE S2\" id=\"t4k_200\">sur </span><span class=\"S75F2 S2D2 S2DE S2\" id=\"t4l_200\">les </span><span class=\"S75F3 S2D2 S2DE S2\" id=\"t4m_200\">march\u00e9s, </span><span class=\"S75F4 S2D2 S2DE S2\" id=\"t4n_200\">directement </span><span class=\"S75F5 S2D2 S2DE S2\" id=\"t4o_200\">ou </span><span class=\"S75F6 S2D2 S2DE S2\" id=\"t4p_200\">indirectement </span><span class=\"S75F7 S2D2 S2DE S2\" id=\"t4q_200\">(cf. </span><span class=\"S75F8 S2D2 S2DE S2\" id=\"t4r_200\">note </span><span class=\"S75F9 S2D2 S2DE S2\" id=\"t4s_200\">2, \u00a72.4). Au sens de la norme IFRS </span><span class=\"S75FA S2D2 S2DE S2\" id=\"t4t_200\">13, ces instruments </span><span class=\"S6FEC S2D2 S2DE S2\" id=\"t4u_200\">appartiennent au niveau </span><span class=\"S75FB S2D2 S2DE S2\" id=\"t4v_200\">2 de la hi\u00e9rarchie de juste valeur. </span><span class=\"S75FC S2D2 S2DE S2\" id=\"t4w_200\">Les comptes courants externes ne sont pas compos\u00e9s de positions </span><span class=\"S75FD S2D2 S2DE S2\" id=\"t4x_200\">liquides \u00e0 moins de 30 jours et \u00e0 ce titre ne r\u00e9pondent pas \u00e0 la </span><span class=\"S3038 S2D2 S2DE S2\" id=\"t4y_200\">d\u00e9finition de cash and cash \u00e9quivalent en accord avec IAS 7. </span><span class=\"S75FE S2D2 S2DE S2\" id=\"t4z_200\">La diminution de - </span><span class=\"S75FF S2D2 S2DE S2\" id=\"t50_200\">83 </span><span class=\"S7600 S2D2 S2DE S2\" id=\"t51_200\">359 </span><span class=\"S7601 S2D2 S2DE S2\" id=\"t52_200\">milliers d\u2019euros des \u00ab </span><span class=\"S7602 S2D2 S2DE S2\" id=\"t53_200\">Comptes courants </span><span class=\"S14A2 S2D2 S2DE S2\" id=\"t54_200\">externes </span><span class=\"S7603 S2D2 S2DE S2\" id=\"t55_200\">\u00bb </span><span class=\"S7604 S2D2 S2DE S2\" id=\"t56_200\">par </span><span class=\"S7605 S2D2 S2DE S2\" id=\"t57_200\">rapport </span><span class=\"S7606 S2D2 S2DE S2\" id=\"t58_200\">au </span><span class=\"S7607 S2D2 S2DE S2\" id=\"t59_200\">30 </span><span class=\"S7608 S2D2 S2DE S2\" id=\"t5a_200\">septembre </span><span class=\"S7609 S2D2 S2DE S2\" id=\"t5b_200\">2022, </span><span class=\"S760A S2D2 S2DE S2\" id=\"t5c_200\">s\u2019explique </span><span class=\"S760B S2D2 S2DE S2\" id=\"t5d_200\">essentiellement par les op\u00e9rations de r\u00e9organisation capitalistiques </span><span class=\"S760C S2D2 S2DE S2\" id=\"t5e_200\">et juridiques au niveau du p\u00f4le Villages Nature </span><span class=\"S760D S2D5 S2DE S2\" id=\"t5f_200\">\u00ae </span><span class=\"S760E S2D2 S2DE S2\" id=\"t5g_200\">Tourisme. </span><span class=\"S760F S2D2 S2DE S2\" id=\"t5h_200\">Le Groupe s\u2019est assur\u00e9 du caract\u00e8re recouvrable de la valeur nette </span><span class=\"S1405 S2D2 S2DE S2\" id=\"t5i_200\">comptable de ces comptes courants. </span><span class=\"S7341 S625B S2\" id=\"t7_206\">Dettes financi\u00e8res </span><span class=\"S7342 S625C S2\" id=\"t8_206\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_206\">18 </span><span class=\"S749D SBD4 S2\" id=\"ta_206\">(en milliers d\u2019euros) </span><span class=\"S749E S71F S2\" id=\"tb_206\">30/09/2023 </span><span class=\"S749F SBD3 S2\" id=\"tc_206\">30/09/2022 </span><span class=\"S1EAA SBD3 S2\" id=\"td_206\">Dettes financi\u00e8res \u00e0 long terme </span><span class=\"S8DA SBD5 S2\" id=\"te_206\">Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit </span><span class=\"S78E4 SBD5 S2\" id=\"tf_206\">323 </span><span class=\"S74A5 SBD5 S2\" id=\"tg_206\">358 </span><span class=\"S78E5 SBD5 S2\" id=\"th_206\">335 </span><span class=\"S7452 SBD5 S2\" id=\"ti_206\">996 </span><span class=\"S5E70 SBD5 S2\" id=\"tj_206\">Emprunt obligataire </span><span class=\"S78E6 SBD5 S2\" id=\"tk_206\">4 </span><span class=\"S78E7 SBD5 S2\" id=\"tl_206\">700 </span><span class=\"S78E8 SBD5 S2\" id=\"tm_206\">4 </span><span class=\"S745C SBD5 S2\" id=\"tn_206\">701 </span><span class=\"S6BF3 SBD5 S2\" id=\"to_206\">Cr\u00e9dits d\u2019accompagnement </span><span class=\"S7618 SBD5 S2\" id=\"tp_206\">302 </span><span class=\"S7465 SBD5 S2\" id=\"tq_206\">41 </span><span class=\"S7351 SBD5 S2\" id=\"tr_206\">928 </span><span class=\"S2363 SBD5 S2\" id=\"ts_206\">Autres dettes financi\u00e8res </span><span class=\"S761B SBD5 S2\" id=\"tt_206\">593 </span><span class=\"S7354 SBD5 S2\" id=\"tu_206\">1 </span><span class=\"S7355 SBD5 S2\" id=\"tv_206\">959 </span><span class=\"S49E7 SBD3 S2\" id=\"tw_206\">SOUS-TOTAL PART \u00c0 LONG TERME </span><span class=\"S78E9 SBD3 S2\" id=\"tx_206\">328 </span><span class=\"S78EA SBD3 S2\" id=\"ty_206\">953 </span><span class=\"S78EB SBD3 S2\" id=\"tz_206\">384 </span><span class=\"S7358 SBD3 S2\" id=\"t10_206\">584 </span><span class=\"SBE7 SBD3 S2\" id=\"t11_206\">Dettes financi\u00e8res \u00e0 court terme </span><span class=\"SBEE SBD5 S2\" id=\"t12_206\">Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit </span><span class=\"S78EC SBD5 S2\" id=\"t13_206\">13 </span><span class=\"S78ED SBD5 S2\" id=\"t14_206\">604 </span><span class=\"S78EE SBD5 S2\" id=\"t15_206\">953 </span><span class=\"SBF2 SBD5 S2\" id=\"t16_206\">Cr\u00e9dits d\u2019accompagnement </span><span class=\"S78EF SBD5 S2\" id=\"t17_206\">45 </span><span class=\"S78F0 SBD5 S2\" id=\"t18_206\">549 </span><span class=\"S78F1 SBD5 S2\" id=\"t19_206\">2 </span><span class=\"S78F2 SBD5 S2\" id=\"t1a_206\">512 </span><span class=\"SBF9 SBD5 S2\" id=\"t1b_206\">Autres dettes financi\u00e8res </span><span class=\"S78F3 SBD5 S2\" id=\"t1c_206\">- </span><span class=\"S78F4 SBD5 S2\" id=\"t1d_206\">263 </span><span class=\"SBFF SBD5 S2\" id=\"t1e_206\">Soldes bancaires cr\u00e9diteurs </span><span class=\"S78F5 SBD5 S2\" id=\"t1f_206\">1 </span><span class=\"S78F6 SBD5 S2\" id=\"t1g_206\">744 </span><span class=\"S78F7 SBD5 S2\" id=\"t1h_206\">15 </span><span class=\"S78F8 SBD5 S2\" id=\"t1i_206\">260 </span><span class=\"SC05 SBD3 S2\" id=\"t1j_206\">SOUS-TOTAL PART \u00c0 COURT TERME </span><span class=\"S78F9 SBD3 S2\" id=\"t1k_206\">60 </span><span class=\"S78FA SBD3 S2\" id=\"t1l_206\">897 </span><span class=\"S774E SBD3 S2\" id=\"t1m_206\">18 </span><span class=\"SC09 SBD3 S2\" id=\"t1n_206\">988 </span><span class=\"S2FC S71F S2\" id=\"t1o_206\">TOTAL </span><span class=\"S78FB S71F S2\" id=\"t1p_206\">389 </span><span class=\"S78FC S71F S2\" id=\"t1q_206\">850 </span><span class=\"SC0C S71F S2\" id=\"t1r_206\">403 </span><span class=\"S78FD S71F S2\" id=\"t1s_206\">572 </span><span class=\"S78FE S2D8 S2\" id=\"t1t_206\">Tableau de variation des Dettes Financi\u00e8res </span><span class=\"S78FF SBD4 S2\" id=\"t1u_206\">(en milliers d\u2019euros) </span><span class=\"S7900 SBD3 S2\" id=\"t1v_206\">30/09/2022 </span><span class=\"S7901 SBD3 S2\" id=\"t1w_206\">Augmentations </span><span class=\"S7902 SBD3 S2\" id=\"t1x_206\">Diminutions </span><span class=\"S7903 SBD3 S2\" id=\"t1y_206\">Autres variations </span><span class=\"S7904 SBD3 S2\" id=\"t1z_206\">non </span><span class=\"S7905 S563B S2\" id=\"t20_206\">cash </span><span class=\"S7906 S71F S2\" id=\"t21_206\">30/09/2023 </span><span class=\"S85E SBD5 S2\" id=\"t22_206\">Int\u00e9r\u00eats courus </span><span class=\"S7907 SBD5 S2\" id=\"t23_206\">720 </span><span class=\"S7908 SBD5 S2\" id=\"t24_206\">608 </span><span class=\"S7909 SBD5 S2\" id=\"t25_206\">- </span><span class=\"S790A SBD5 S2\" id=\"t26_206\">- </span><span class=\"S790B SBD5 S2\" id=\"t27_206\">485 </span><span class=\"S790C SBD5 S2\" id=\"t28_206\">843 </span><span class=\"S3E6D SBD5 S2\" id=\"t29_206\">D\u00e9couverts Bancaires </span><span class=\"S790D SBD5 S2\" id=\"t2a_206\">15 </span><span class=\"S790E SBD5 S2\" id=\"t2b_206\">260 </span><span class=\"S790F SBD5 S2\" id=\"t2c_206\">13 </span><span class=\"S7910 SBD5 S2\" id=\"t2d_206\">- </span><span class=\"S7911 SBD5 S2\" id=\"t2e_206\">13 </span><span class=\"S7912 SBD5 S2\" id=\"t2f_206\">509 </span><span class=\"S7913 SBD5 S2\" id=\"t2g_206\">- </span><span class=\"S7914 SBD5 S2\" id=\"t2h_206\">20 </span><span class=\"S7915 SBD5 S2\" id=\"t2i_206\">1 </span><span class=\"S7916 SBD5 S2\" id=\"t2j_206\">744 </span><span class=\"S7917 SBD5 S2\" id=\"t2k_206\">Autres dettes financi\u00e8res </span><span class=\"S7918 SBD5 S2\" id=\"t2l_206\">* </span><span class=\"S7919 SBD5 S2\" id=\"t2m_206\">387 </span><span class=\"S791A SBD5 S2\" id=\"t2n_206\">592 </span><span class=\"S791B SBD5 S2\" id=\"t2o_206\">4 </span><span class=\"S791C SBD5 S2\" id=\"t2p_206\">451 </span><span class=\"S791D SBD5 S2\" id=\"t2q_206\">- </span><span class=\"S791E SBD5 S2\" id=\"t2r_206\">2 </span><span class=\"S791F SBD5 S2\" id=\"t2s_206\">816 </span><span class=\"S7920 SBD5 S2\" id=\"t2t_206\">- </span><span class=\"S7921 SBD5 S2\" id=\"t2u_206\">1 </span><span class=\"S7922 SBD5 S2\" id=\"t2v_206\">964 </span><span class=\"S7923 SBD5 S2\" id=\"t2w_206\">387 </span><span class=\"S7924 SBD5 S2\" id=\"t2x_206\">263 </span><span class=\"S38EB S71F S2\" id=\"t2y_206\">TOTAL DETTES FINANCI\u00c8RES </span><span class=\"S7925 S71F S2\" id=\"t2z_206\">403 </span><span class=\"S7926 S71F S2\" id=\"t30_206\">572 </span><span class=\"S7927 S71F S2\" id=\"t31_206\">5 </span><span class=\"S7928 S71F S2\" id=\"t32_206\">072 </span><span class=\"S7929 S71F S2\" id=\"t33_206\">- </span><span class=\"S792A S71F S2\" id=\"t34_206\">16 </span><span class=\"S792B S71F S2\" id=\"t35_206\">325 </span><span class=\"S792C S71F S2\" id=\"t36_206\">- </span><span class=\"S792D S71F S2\" id=\"t37_206\">2 </span><span class=\"S792E S71F S2\" id=\"t38_206\">469 </span><span class=\"S792F S71F S2\" id=\"t39_206\">389 </span><span class=\"S7930 S71F S2\" id=\"t3a_206\">850 </span><span class=\"S7931 SCAF S2\" id=\"t3b_206\">Inclut les cr\u00e9dits d\u2019accompagnement et les lignes de cr\u00e9dit r\u00e9install\u00e9es le 16 </span><span class=\"S7932 SCAF S2\" id=\"t3c_206\">septembre 2022. </span><span class=\"S3563 SCB0 S2\" id=\"t3d_206\">* </span><span class=\"S7933 S2D2 S2DE S2\" id=\"t3e_206\">Au 30 </span><span class=\"S7934 S2D2 S2DE S2\" id=\"t3f_206\">septembre 2023, les dettes financi\u00e8res ont diminu\u00e9 de </span><span class=\"S7935 S2D2 S2DE S2\" id=\"t3g_206\">13 </span><span class=\"S7936 S2D2 S2DE S2\" id=\"t3h_206\">722 </span><span class=\"S7937 S2D2 S2DE S2\" id=\"t3i_206\">milliers d\u2019euros, dont </span><span class=\"S7938 S2D2 S2DE S2\" id=\"t3j_206\">: </span><span class=\"S7939 S2D2 S2DE S2\" id=\"t3k_206\">4 </span><span class=\"S793A S2D2 S2DE S2\" id=\"t3l_206\">451 </span><span class=\"S793B S2D2 S2DE S2\" id=\"t3m_206\">milliers d\u2019euros d\u2019encaissements et - </span><span class=\"S793C S2D2 S2DE S2\" id=\"t3n_206\">2 </span><span class=\"S793D S2D2 S2DE S2\" id=\"t3o_206\">816 </span><span class=\"S793E S2D2 S2DE S2\" id=\"t3p_206\">milliers d\u2019euros </span><span class=\"S793F S2DB S2DE S2\" id=\"t3q_206\">E </span><span class=\"S7940 S2D2 S2DE S2\" id=\"t3r_206\">de </span><span class=\"S7941 S2D2 S2DE S2\" id=\"t3s_206\">d\u00e9caissements </span><span class=\"S7942 S2D2 S2DE S2\" id=\"t3t_206\">sur </span><span class=\"S7943 S2D2 S2DE S2\" id=\"t3u_206\">les </span><span class=\"S7944 S2D2 S2DE S2\" id=\"t3v_206\">autres </span><span class=\"S7945 S2D2 S2DE S2\" id=\"t3w_206\">dettes </span><span class=\"S7946 S2D2 S2DE S2\" id=\"t3x_206\">financi\u00e8res </span><span class=\"S7947 S2D2 S2DE S2\" id=\"t3y_206\">qui </span><span class=\"S7948 S2D2 S2DE S2\" id=\"t3z_206\">apparaissent parmi les op\u00e9rations de financement du tableau de </span><span class=\"S7949 S2D2 S2DE S2\" id=\"t40_206\">flux de tr\u00e9sorerie. </span><span class=\"S794A S2D2 S2DE S2\" id=\"t41_206\">dans le cadre des programmes immobiliers port\u00e9s par la SNC </span><span class=\"S794B S2D2 S2DE S2\" id=\"t42_206\">Sud-Ouest Cottages (+ </span><span class=\"S794C S2D2 S2DE S2\" id=\"t43_206\">3 </span><span class=\"S794D S2D2 S2DE S2\" id=\"t44_206\">621 </span><span class=\"S794E S2D2 S2DE S2\" id=\"t45_206\">milliers d\u2019euros), Senioriales du </span><span class=\"S794F S2D2 S2DE S2\" id=\"t46_206\">Tampon (+ </span><span class=\"S7950 S2D2 S2DE S2\" id=\"t47_206\">302 </span><span class=\"S7951 S2D2 S2DE S2\" id=\"t48_206\">milliers d\u2019euros) et Senioriales Mantes-la-Jolie </span><span class=\"S7952 S2D2 S2DE S2\" id=\"t49_206\">(- </span><span class=\"S7953 S2D2 S2DE S2\" id=\"t4a_206\">2 </span><span class=\"S7954 S2D2 S2DE S2\" id=\"t4b_206\">512 </span><span class=\"S7955 S2D2 S2DE S2\" id=\"t4c_206\">milliers d\u2019euros) </span><span class=\"S7956 S2D2 S2DE S2\" id=\"t4d_206\">; </span><span class=\"S7957 S2D2 S2DE S2\" id=\"t4e_206\">Les variations de la p\u00e9riode s\u2019expliquent principalement par des </span><span class=\"S7958 S2D2 S2DE S2\" id=\"t4f_206\">mouvements sur les cr\u00e9dits d\u2019accompagnements mis en place </span><span class=\"S7959 S2D2 S2DE S2\" id=\"t4g_206\">- </span><span class=\"S795A S2D2 S2DE S2\" id=\"t4h_206\">13 </span><span class=\"S795B S2D2 S2DE S2\" id=\"t4i_206\">509 </span><span class=\"S795C S2D2 S2DE S2\" id=\"t4j_206\">milliers d\u2019euros li\u00e9s \u00e0 la diminution des d\u00e9couverts </span><span class=\"S1C9F S2DB S2DE S2\" id=\"t4k_206\">E </span><span class=\"S795D S2D2 S2DE S2\" id=\"t4l_206\">bancaires correspondant aux lignes de cr\u00e9dit autoris\u00e9es </span><span class=\"S795E S2D2 S2DE S2\" id=\"t4m_206\">et tir\u00e9es </span><span class=\"S795F S2D2 S2DE S2\" id=\"t4n_206\">; </span><span class=\"S4839 S2D2 S2DE S2\" id=\"t4o_206\">608 </span><span class=\"S7960 S2D2 S2DE S2\" id=\"t4p_206\">milliers d\u2019euros de hausse nette des int\u00e9r\u00eats courus (inclus </span><span class=\"S4B87 S2DB S2DE S2\" id=\"t4q_206\">E </span><span class=\"S1CA9 S2D2 S2DE S2\" id=\"t4r_206\">dans les \u00ab </span><span class=\"S7961 S2D2 S2DE S2\" id=\"t4s_206\">Int\u00e9r\u00eats pay\u00e9s </span><span class=\"S7962 S2D2 S2DE S2\" id=\"t4t_206\">\u00bb du tableau de flux de tr\u00e9sorerie). </span><span class=\"S6372 S2D8 S2\" id=\"t7_207\">D\u00e9tail des principales lignes d\u2019endettement </span><span class=\"S76E6 SBD4 S2\" id=\"t8_207\">(en milliers d\u2019euros) </span><span class=\"S7963 SBD3 S2\" id=\"t9_207\">Devise </span><span class=\"S7964 SBD3 S2\" id=\"ta_207\">Date de </span><span class=\"S7965 SBD3 S2\" id=\"tb_207\">souscription </span><span class=\"S7966 SBD3 S2\" id=\"tc_207\">Date </span><span class=\"S7967 SBD3 S2\" id=\"td_207\">d\u2019\u00e9ch\u00e9ance </span><span class=\"S7968 S71F S2\" id=\"te_207\">Capital </span><span class=\"S7969 S71F S2\" id=\"tf_207\">restant </span><span class=\"S796A S71F S2\" id=\"tg_207\">d\u00fb </span><span class=\"S796B SCAE S2\" id=\"th_207\">(en </span><span class=\"S796C SCAE S2\" id=\"ti_207\">milliers </span><span class=\"S796D SCAE S2\" id=\"tj_207\">d\u2019euros) </span><span class=\"S796E S71F S2\" id=\"tk_207\">au </span><span class=\"S76EC S71F S2\" id=\"tl_207\">30/09/23 </span><span class=\"S796F SBD3 S2\" id=\"tm_207\">Taux </span><span class=\"S1EAB SBD3 S2\" id=\"tn_207\">Emprunt obligataire </span><span class=\"SDC7 SBD5 S2\" id=\"to_207\">PV </span><span class=\"S7970 SBD5 S2\" id=\"tp_207\">SA \u2013 Facilit\u00e9s 4 </span><span class=\"S7971 SBD5 S2\" id=\"tq_207\">EUR </span><span class=\"S7972 SBD5 S2\" id=\"tr_207\">16/09/2022 </span><span class=\"S7973 SBD5 S2\" id=\"ts_207\">16/09/2027 </span><span class=\"S7974 SBD5 S2\" id=\"tt_207\">2,9 </span><span class=\"S7975 SBD5 S2\" id=\"tu_207\">Euribor 3 </span><span class=\"S7976 SBD5 S2\" id=\"tv_207\">mois + marge 3,90 </span><span class=\"S7977 SBD5 S2\" id=\"tw_207\">% </span><span class=\"S2F14 SBD5 S2\" id=\"tx_207\">PV </span><span class=\"S7978 SBD5 S2\" id=\"ty_207\">SA \u2013 Facilit\u00e9s 3 </span><span class=\"S7979 SBD5 S2\" id=\"tz_207\">EUR </span><span class=\"S797A SBD5 S2\" id=\"t10_207\">16/09/2022 </span><span class=\"S797B SBD5 S2\" id=\"t11_207\">16/09/2027 </span><span class=\"S797C SBD5 S2\" id=\"t12_207\">1,8 </span><span class=\"S797D SBD5 S2\" id=\"t13_207\">Euribor 3 </span><span class=\"S797E SBD5 S2\" id=\"t14_207\">mois + marge 4,25 </span><span class=\"S797F SBD5 S2\" id=\"t15_207\">% </span><span class=\"S5A31 SBD3 S2\" id=\"t16_207\">TOTAL </span><span class=\"S7980 SBD3 S2\" id=\"t17_207\">4,7 </span><span class=\"S2B60 SBD3 S2\" id=\"t18_207\">Emprunt aupr\u00e8s des </span><span class=\"S2FE5 SBD3 S2\" id=\"t19_207\">\u00e9tablissements de cr\u00e9dit </span><span class=\"S68A SBD5 S2\" id=\"t1a_207\">CPE </span><span class=\"S7981 SBD5 S2\" id=\"t1b_207\">NV \u2013 Facilit\u00e9 </span><span class=\"S7982 SBD5 S2\" id=\"t1c_207\">EUR </span><span class=\"S7983 SBD5 S2\" id=\"t1d_207\">16/09/2022 </span><span class=\"S7984 SBD5 S2\" id=\"t1e_207\">16/09/2027 </span><span class=\"S17C2 SBD5 S2\" id=\"t1f_207\">174,0 </span><span class=\"S7985 SBD5 S2\" id=\"t1g_207\">Euribor 3 </span><span class=\"S705A SBD5 S2\" id=\"t1h_207\">mois + marge 3,75 </span><span class=\"S20B1 SBD5 S2\" id=\"t1i_207\">% </span><span class=\"S7986 SBD5 S2\" id=\"t1j_207\">PV </span><span class=\"S7987 SBD5 S2\" id=\"t1k_207\">SA \u2013 Facilit\u00e9s 1&amp;2 </span><span class=\"S7988 SBD5 S2\" id=\"t1l_207\">EUR </span><span class=\"S7989 SBD5 S2\" id=\"t1m_207\">16/09/2022 </span><span class=\"S798A SBD5 S2\" id=\"t1n_207\">16/09/2027 </span><span class=\"S798B SBD5 S2\" id=\"t1o_207\">123,8 </span><span class=\"S798C SBD5 S2\" id=\"t1p_207\">Euribor 3 </span><span class=\"S798D SBD5 S2\" id=\"t1q_207\">mois + marge 2,50 </span><span class=\"S798E SBD5 S2\" id=\"t1r_207\">% </span><span class=\"S1E15 SBD5 S2\" id=\"t1s_207\">PV </span><span class=\"S798F SBD5 S2\" id=\"t1t_207\">SA \u2013 PGE 2 </span><span class=\"S7990 SBD5 S2\" id=\"t1u_207\">* </span><span class=\"S7991 SBD5 S2\" id=\"t1v_207\">EUR </span><span class=\"S7992 SBD5 S2\" id=\"t1w_207\">01/10/2021 </span><span class=\"S7993 SBD5 S2\" id=\"t1x_207\">16/09/2027 </span><span class=\"S7994 SBD5 S2\" id=\"t1y_207\">25,0 </span><span class=\"S7995 SBD5 S2\" id=\"t1z_207\">Euribor 3 </span><span class=\"S7996 SBD5 S2\" id=\"t20_207\">mois + marge 1,19 </span><span class=\"S7997 SBD5 S2\" id=\"t21_207\">% </span><span class=\"S8E5 SBD5 S2\" id=\"t22_207\">Avoriaz Hermine Loisirs </span><span class=\"S7998 SBD5 S2\" id=\"t23_207\">EUR </span><span class=\"S7999 SBD5 S2\" id=\"t24_207\">30/12/2019 </span><span class=\"S799A SBD5 S2\" id=\"t25_207\">31/12/2023 </span><span class=\"S799B SBD5 S2\" id=\"t26_207\">12,5 </span><span class=\"S799C SBD5 S2\" id=\"t27_207\">Euribor 3 </span><span class=\"S799D SBD5 S2\" id=\"t28_207\">mois + marge 2,00 </span><span class=\"S799E SBD5 S2\" id=\"t29_207\">% </span><span class=\"SB8A SBD3 S2\" id=\"t2a_207\">TOTAL </span><span class=\"S799F SBD3 S2\" id=\"t2b_207\">335,3 </span><span class=\"S27FD SBD3 S2\" id=\"t2c_207\">Cr\u00e9dits d\u2019accompagnement </span><span class=\"S15AA SBD5 S2\" id=\"t2d_207\">SNC Sud-Ouest Cottages </span><span class=\"S79A0 SBD5 S2\" id=\"t2e_207\">EUR </span><span class=\"S79A1 SBD5 S2\" id=\"t2f_207\">15/09/2017 </span><span class=\"S79A2 SBD5 S2\" id=\"t2g_207\">02/02/2024 </span><span class=\"S79A3 SBD5 S2\" id=\"t2h_207\">45,5 </span><span class=\"S79A4 SBD5 S2\" id=\"t2i_207\">Euribor 3 </span><span class=\"S63DF SBD5 S2\" id=\"t2j_207\">mois + marge 2,00 </span><span class=\"S79A5 SBD5 S2\" id=\"t2k_207\">% </span><span class=\"S2806 SBD5 S2\" id=\"t2l_207\">Senioriales du Tampon </span><span class=\"S79A6 SBD5 S2\" id=\"t2m_207\">EUR </span><span class=\"S79A7 SBD5 S2\" id=\"t2n_207\">01/01/2023 </span><span class=\"S79A8 SBD5 S2\" id=\"t2o_207\">31/12/2025 </span><span class=\"S79A9 SBD5 S2\" id=\"t2p_207\">0,3 </span><span class=\"S79AA SBD5 S2\" id=\"t2q_207\">Euribor 3 </span><span class=\"S79AB SBD5 S2\" id=\"t2r_207\">mois + marge 1,80 </span><span class=\"S79AC SBD5 S2\" id=\"t2s_207\">% </span><span class=\"S18F5 SBD3 S2\" id=\"t2t_207\">TOTAL </span><span class=\"S79AD SBD3 S2\" id=\"t2u_207\">45,9 </span><span class=\"S79AE SCAF S2\" id=\"t2v_207\">Ce cr\u00e9dit b\u00e9n\u00e9ficie ainsi d\u2019une garantie de l\u2019\u00c9tat fran\u00e7ais \u00e0 hauteur de 90 </span><span class=\"S79AF SCAF S2\" id=\"t2w_207\">% du montant emprunt\u00e9, dans le cadre des dispositions de la Garantie PGE, conform\u00e9ment aux termes de </span><span class=\"S1086 SCB0 S2\" id=\"t2x_207\">* </span><span class=\"S79B0 SCAF S2\" id=\"t2y_207\">la R\u00e9glementation PGE </span><span class=\"S79B1 SCAF S2\" id=\"t2z_207\">: article </span><span class=\"S79B2 SCAF S2\" id=\"t30_207\">6 de la Loi n\u00b0 </span><span class=\"S79B3 SCAF S2\" id=\"t31_207\">2020-289 du 23 </span><span class=\"S79B4 SCAF S2\" id=\"t32_207\">mars 2020 de Finances Rectificative pour 2020. </span><span class=\"S79B5 S2D8 S2\" id=\"t33_207\">Ventilation par \u00e9ch\u00e9ance </span><span class=\"S1900 S2D2 S2DE S2\" id=\"t34_207\">L\u2019\u00e9volution de l\u2019\u00e9ch\u00e9ancier des emprunts et dettes financi\u00e8res brutes se d\u00e9compose comme suit </span><span class=\"S79B6 S2D2 S2DE S2\" id=\"t35_207\">: </span><span class=\"S7154 SBD3 S2\" id=\"t36_207\">\u00c9ch\u00e9ances </span><span class=\"S79B7 S71F S2\" id=\"t37_207\">Solde </span><span class=\"S79B8 SCAE S2\" id=\"t38_207\">(en milliers d\u2019euros) </span><span class=\"S79B9 S71F S2\" id=\"t39_207\">au </span><span class=\"S79BA S71F S2\" id=\"t3a_207\">30/09/2023 </span><span class=\"S79BB SBD3 S2\" id=\"t3b_207\">30/09/2022 </span><span class=\"S1A5C SBD5 S2\" id=\"t3c_207\">Dettes \u00e0 moins de 1 </span><span class=\"S79BC SBD5 S2\" id=\"t3d_207\">an </span><span class=\"S79BD SBD5 S2\" id=\"t3e_207\">60 </span><span class=\"S79BE SBD5 S2\" id=\"t3f_207\">896 </span><span class=\"S79BF SBD6 S2\" id=\"t3g_207\">(1) </span><span class=\"S5EEB SBD5 S2\" id=\"t3h_207\">18 </span><span class=\"S5EEC SBD5 S2\" id=\"t3i_207\">988 </span><span class=\"SC18 SBD5 S2\" id=\"t3j_207\">Dettes entre 1 </span><span class=\"S79C0 SBD5 S2\" id=\"t3k_207\">an et 2 </span><span class=\"S6AAA SBD5 S2\" id=\"t3l_207\">ans </span><span class=\"S79C1 SBD5 S2\" id=\"t3m_207\">242 </span><span class=\"S79C2 SBD5 S2\" id=\"t3n_207\">54 </span><span class=\"S79C3 SBD5 S2\" id=\"t3o_207\">650 </span><span class=\"S4437 SBD5 S2\" id=\"t3p_207\">Dettes entre 2 </span><span class=\"S79C4 SBD5 S2\" id=\"t3q_207\">ans et 3 </span><span class=\"S79C5 SBD5 S2\" id=\"t3r_207\">ans </span><span class=\"S79C6 SBD5 S2\" id=\"t3s_207\">30 </span><span class=\"S79C7 SBD5 S2\" id=\"t3t_207\">525 </span><span class=\"S79C8 SBD6 S2\" id=\"t3u_207\">(2) </span><span class=\"S79C9 SBD5 S2\" id=\"t3v_207\">201 </span><span class=\"S5132 SBD5 S2\" id=\"t3w_207\">Dettes entre 3 </span><span class=\"S79CA SBD5 S2\" id=\"t3x_207\">ans et 4 </span><span class=\"S79CB SBD5 S2\" id=\"t3y_207\">ans </span><span class=\"S79CC SBD5 S2\" id=\"t3z_207\">297 </span><span class=\"S79CD SBD5 S2\" id=\"t40_207\">598 </span><span class=\"S79CE SBD6 S2\" id=\"t41_207\">(3) </span><span class=\"S79CF SBD5 S2\" id=\"t42_207\">30 </span><span class=\"S57E3 SBD5 S2\" id=\"t43_207\">190 </span><span class=\"S79D0 SBD5 S2\" id=\"t44_207\">Dettes entre 4 </span><span class=\"S79D1 SBD5 S2\" id=\"t45_207\">ans et 5 </span><span class=\"S79D2 SBD5 S2\" id=\"t46_207\">ans </span><span class=\"S79D3 SBD5 S2\" id=\"t47_207\">- </span><span class=\"S79D4 SBD5 S2\" id=\"t48_207\">297 </span><span class=\"S79D5 SBD5 S2\" id=\"t49_207\">583 </span><span class=\"S79D6 SBD5 S2\" id=\"t4a_207\">Dettes \u00e0 plus de 5 </span><span class=\"S79D7 SBD5 S2\" id=\"t4b_207\">ans </span><span class=\"S79D8 SBD5 S2\" id=\"t4c_207\">590 </span><span class=\"S79D9 SBD6 S2\" id=\"t4d_207\">(4) </span><span class=\"S79DA SBD5 S2\" id=\"t4e_207\">1 </span><span class=\"S79DB SBD5 S2\" id=\"t4f_207\">960 </span><span class=\"S56F1 S71F S2\" id=\"t4g_207\">TOTAL </span><span class=\"S79DC S71F S2\" id=\"t4h_207\">389 </span><span class=\"S79DD S71F S2\" id=\"t4i_207\">850 </span><span class=\"S79DE S71F S2\" id=\"t4j_207\">403 </span><span class=\"S79DF S71F S2\" id=\"t4k_207\">572 </span><span class=\"S2E1D SCAF S2\" id=\"t4l_207\">Dont 45 </span><span class=\"S79E0 SCAF S2\" id=\"t4m_207\">549 </span><span class=\"S79E1 SCAF S2\" id=\"t4n_207\">milliers d\u2019euros de Cr\u00e9dits d\u2019accompagnement, 12 </span><span class=\"S79E2 SCAF S2\" id=\"t4o_207\">500 </span><span class=\"S79E3 SCAF S2\" id=\"t4p_207\">milliers d\u2019euros li\u00e9s \u00e0 l\u2019emprunt BNP de la SNC Avoriaz Hermine Loisirs et 1 </span><span class=\"S79E4 SCAF S2\" id=\"t4q_207\">702 </span><span class=\"S79E5 SCAF S2\" id=\"t4r_207\">milliers d\u2019euros correspondant </span><span class=\"S79E6 SCB0 S2\" id=\"t4s_207\">(1) </span><span class=\"S79E7 SCAF S2\" id=\"t4t_207\">\u00e0 des d\u00e9couverts bancaires. </span><span class=\"S22A6 SCAF S2\" id=\"t4u_207\">Dont 20 </span><span class=\"S79E8 SCAF S2\" id=\"t4v_207\">000 </span><span class=\"S79E9 SCAF S2\" id=\"t4w_207\">milliers d\u2019euros li\u00e9s \u00e0 un remboursement sur la ligne de cr\u00e9dit port\u00e9e par PV </span><span class=\"S79EA SCAF S2\" id=\"t4x_207\">SA, 10 </span><span class=\"S79EB SCAF S2\" id=\"t4y_207\">000 </span><span class=\"S79EC SCAF S2\" id=\"t4z_207\">milliers d\u2019euros li\u00e9s \u00e0 un remboursement sur la ligne de cr\u00e9dit port\u00e9e par </span><span class=\"S79ED SCB0 S2\" id=\"t50_207\">(2) </span><span class=\"S22A7 SCAF S2\" id=\"t51_207\">CPE </span><span class=\"S79EE SCAF S2\" id=\"t52_207\">NV et 302 </span><span class=\"S79EF SCAF S2\" id=\"t53_207\">milliers d\u2019euros de Cr\u00e9dits d\u2019accompagnement. </span><span class=\"S22A8 SCAF S2\" id=\"t54_207\">Dont 164 </span><span class=\"S79F0 SCAF S2\" id=\"t55_207\">000 </span><span class=\"S79F1 SCAF S2\" id=\"t56_207\">milliers d\u2019euros li\u00e9s au remboursement de la ligne de cr\u00e9dit port\u00e9e par CPE </span><span class=\"S79F2 SCAF S2\" id=\"t57_207\">NV, 103 </span><span class=\"S79F3 SCAF S2\" id=\"t58_207\">800 </span><span class=\"S79F4 SCAF S2\" id=\"t59_207\">milliers d\u2019euros li\u00e9s au remboursement de la ligne de cr\u00e9dit port\u00e9e par </span><span class=\"S79F5 SCB0 S2\" id=\"t5a_207\">(3) </span><span class=\"S79F6 SCAF S2\" id=\"t5b_207\">PV </span><span class=\"S79F7 SCAF S2\" id=\"t5c_207\">SA, 25 </span><span class=\"S79F8 SCAF S2\" id=\"t5d_207\">000 </span><span class=\"S79F9 SCAF S2\" id=\"t5e_207\">milliers d\u2019euros li\u00e9s au remboursement du PGE, 4 </span><span class=\"S79FA SCAF S2\" id=\"t5f_207\">700 </span><span class=\"S79FB SCAF S2\" id=\"t5g_207\">milliers d\u2019euros li\u00e9s au remboursement des EuroPP. </span><span class=\"S22AE SCAF S2\" id=\"t5h_207\">Dont 590 </span><span class=\"S79FC SCAF S2\" id=\"t5i_207\">milliers d\u2019euros li\u00e9s au remboursement des d\u00e9p\u00f4ts et cautionnements re\u00e7us. </span><span class=\"S79FE S62F5 S2\" id=\"t7_208\">S\u00fbret\u00e9s </span><span class=\"S79FF S2D2 S2DE S2\" id=\"t8_208\">Les lignes de financement mises en place ou r\u00e9install\u00e9es lors des </span><span class=\"S7A00 S2D2 S2DE S2\" id=\"t9_208\">Op\u00e9rations de Restructuration et de Refinancement survenues le </span><span class=\"S21E6 S2D2 S2DE S2\" id=\"ta_208\">16 </span><span class=\"S7A01 S2D2 S2DE S2\" id=\"tb_208\">septembre 2022 sont garanties par </span><span class=\"S7A02 S2D2 S2DE S2\" id=\"tc_208\">: </span><span class=\"S7A03 S2D2 S2DE S2\" id=\"td_208\">l\u2019octroi par PV </span><span class=\"S7A04 S2D2 S2DE S2\" id=\"te_208\">SA d\u2019un nantissement de compte de titres </span><span class=\"S7A05 S2DB S2DE S2\" id=\"tf_208\">E </span><span class=\"S7A06 S2D2 S2DE S2\" id=\"tg_208\">financiers de premier rang de droit fran\u00e7ais portant sur l\u2019action </span><span class=\"S7A07 S2D2 S2DE S2\" id=\"th_208\">unique de CP Holding d\u00e9tenue par PV </span><span class=\"S7A08 S2D2 S2DE S2\" id=\"ti_208\">SA en garantie des </span><span class=\"S7A09 S2D2 S2DE S2\" id=\"tj_208\">obligations de paiement au titre des dettes r\u00e9install\u00e9es chez </span><span class=\"S7A0A S2D2 S2DE S2\" id=\"tk_208\">PV </span><span class=\"S7A0B S2D2 S2DE S2\" id=\"tl_208\">SA et CPE </span><span class=\"S7A0C S2D2 S2DE S2\" id=\"tm_208\">NV, et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S1D1D S2D2 S2DE S2\" id=\"tn_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A0D S2D2 S2DE S2\" id=\"to_208\">; </span><span class=\"S7A0E S2D2 S2DE S2\" id=\"tp_208\">la mise en place par PV </span><span class=\"S7A0F S2D2 S2DE S2\" id=\"tq_208\">SA d\u2019une fiducie-s\u00fbret\u00e9 de premier rang </span><span class=\"S7A10 S2DB S2DE S2\" id=\"tr_208\">E </span><span class=\"S7A11 S2D2 S2DE S2\" id=\"ts_208\">sur les titres de CP Holding (moins une action, laquelle est nantie) </span><span class=\"S7A12 S2D2 S2DE S2\" id=\"tt_208\">en garantie des obligations de paiement de Center Parcs Europe </span><span class=\"S7A13 S2D2 S2DE S2\" id=\"tu_208\">N.V. ou de tout autre oblig\u00e9 au titre de la dette r\u00e9install\u00e9e CPE </span><span class=\"S7A14 S2D2 S2DE S2\" id=\"tv_208\">N.V., de CPSP Belgi\u00eb N.V. au titre d\u2019une ligne de cr\u00e9dit bilat\u00e9rale </span><span class=\"S7A15 S2D2 S2DE S2\" id=\"tw_208\">accord\u00e9e \u00e0 celle-ci par BNP Paribas Fortis, de PV </span><span class=\"S7A16 S2D2 S2DE S2\" id=\"tx_208\">SA ou de tout </span><span class=\"S7A17 S2D2 S2DE S2\" id=\"ty_208\">autre oblig\u00e9 au titre des dettes r\u00e9install\u00e9es de PV </span><span class=\"S7A18 S2D2 S2DE S2\" id=\"tz_208\">SA </span><span class=\"S7A19 S2D2 S2DE S2\" id=\"t10_208\">; </span><span class=\"S7A1A S2D2 S2DE S2\" id=\"t11_208\">l\u2019octroi par PV </span><span class=\"S7A1B S2D2 S2DE S2\" id=\"t12_208\">SA d\u2019un nantissement de premier rang de droit </span><span class=\"S7A1C S2DB S2DE S2\" id=\"t13_208\">E </span><span class=\"S7A1D S2D2 S2DE S2\" id=\"t14_208\">fran\u00e7ais portant sur une partie des cr\u00e9ances d\u00e9tenues par PV </span><span class=\"S7A1E S2D2 S2DE S2\" id=\"t15_208\">SA \u00e0 </span><span class=\"S7A1F S2D2 S2DE S2\" id=\"t16_208\">l\u2019encontre de Pierre </span><span class=\"S7A20 S2D2 S2DE S2\" id=\"t17_208\">et </span><span class=\"S7A21 S2D2 S2DE S2\" id=\"t18_208\">Vacances FI au titre de l\u2019acte de d\u00e9l\u00e9gation </span><span class=\"S7A22 S2D2 S2DE S2\" id=\"t19_208\">sign\u00e9 en date du 9 </span><span class=\"S7A23 S2D2 S2DE S2\" id=\"t1a_208\">septembre 2022, en garantie des obligations </span><span class=\"S7A24 S2D2 S2DE S2\" id=\"t1b_208\">de paiement de PV </span><span class=\"S7A25 S2D2 S2DE S2\" id=\"t1c_208\">SA, de Center Parcs Europe N.V. et de CPSP </span><span class=\"S7A26 S2D2 S2DE S2\" id=\"t1d_208\">Belgi\u00eb N.V. au titre des dettes r\u00e9install\u00e9es PV </span><span class=\"S7A27 S2D2 S2DE S2\" id=\"t1e_208\">SA, de la dette </span><span class=\"S7A28 S2D2 S2DE S2\" id=\"t1f_208\">r\u00e9install\u00e9e CPE </span><span class=\"S7A29 S2D2 S2DE S2\" id=\"t1g_208\">NV et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S7A2A S2D2 S2DE S2\" id=\"t1h_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A2B S2D2 S2DE S2\" id=\"t1i_208\">; </span><span class=\"S7A2C S2D2 S2DE S2\" id=\"t1j_208\">l\u2019octroi par CP Holding d\u2019un nantissement portant sur les actions </span><span class=\"S35DF S2DB S2DE S2\" id=\"t1k_208\">E </span><span class=\"S7A2D S2D2 S2DE S2\" id=\"t1l_208\">CPE </span><span class=\"S7A2E S2D2 S2DE S2\" id=\"t1m_208\">NV en garantie des obligations de paiement au titre des </span><span class=\"S7A2F S2D2 S2DE S2\" id=\"t1n_208\">dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A30 S2D2 S2DE S2\" id=\"t1o_208\">SA et CPE </span><span class=\"S7A31 S2D2 S2DE S2\" id=\"t1p_208\">NV, et d\u2019une ligne de cr\u00e9dit </span><span class=\"S7A32 S2D2 S2DE S2\" id=\"t1q_208\">bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A33 S2D2 S2DE S2\" id=\"t1r_208\">; </span><span class=\"S33F5 S2D2 S2DE S2\" id=\"t1s_208\">Suisse </span><span class=\"S7A34 S2D2 S2DE S2\" id=\"t1t_208\">GmbH en garantie des obligations de paiement au titre </span><span class=\"S7A35 S2D2 S2DE S2\" id=\"t1u_208\">des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A36 S2D2 S2DE S2\" id=\"t1v_208\">SA et CPE </span><span class=\"S7A37 S2D2 S2DE S2\" id=\"t1w_208\">NV, et d\u2019une ligne de </span><span class=\"S7A38 S2D2 S2DE S2\" id=\"t1x_208\">cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas </span><span class=\"S508 S2D2 S2DE S2\" id=\"t1y_208\">Fortis </span><span class=\"S7A39 S2D2 S2DE S2\" id=\"t1z_208\">; </span><span class=\"S7A3A S2D2 S2DE S2\" id=\"t20_208\">l\u2019octroi par CPE </span><span class=\"S7A3B S2D2 S2DE S2\" id=\"t21_208\">NV d\u2019un nantissement de compte de titres </span><span class=\"S48B8 S2DB S2DE S2\" id=\"t22_208\">E </span><span class=\"S7A3C S2D2 S2DE S2\" id=\"t23_208\">financiers portant sur les titres CP Holding Belgique </span><span class=\"S7A3D S2D2 S2DE S2\" id=\"t24_208\">SAS et des </span><span class=\"S4F83 S2D2 S2DE S2\" id=\"t25_208\">nantissements </span><span class=\"S7A3E S2D2 S2DE S2\" id=\"t26_208\">portant </span><span class=\"S7A3F S2D2 S2DE S2\" id=\"t27_208\">sur </span><span class=\"S7A40 S2D2 S2DE S2\" id=\"t28_208\">les </span><span class=\"S7A41 S2D2 S2DE S2\" id=\"t29_208\">actions </span><span class=\"S7A42 S2D2 S2DE S2\" id=\"t2a_208\">Center </span><span class=\"S7A43 S2D2 S2DE S2\" id=\"t2b_208\">Parcs </span><span class=\"S7A44 S2D2 S2DE S2\" id=\"t2c_208\">NL </span><span class=\"S7A45 S2D2 S2DE S2\" id=\"t2d_208\">Holding </span><span class=\"S7A46 S2D2 S2DE S2\" id=\"t2e_208\">BV, les actions Center Parcs Germany Holding </span><span class=\"S7A47 S2D2 S2DE S2\" id=\"t2f_208\">BV, les </span><span class=\"S7A48 S2D2 S2DE S2\" id=\"t2g_208\">actions </span><span class=\"S7A49 S2D2 S2DE S2\" id=\"t2h_208\">titres </span><span class=\"S7A4A S2D2 S2DE S2\" id=\"t2i_208\">CP </span><span class=\"S7A4B S2D2 S2DE S2\" id=\"t2j_208\">Participations </span><span class=\"S7A4C S2D2 S2DE S2\" id=\"t2k_208\">BV, </span><span class=\"S7A4D S2D2 S2DE S2\" id=\"t2l_208\">les </span><span class=\"S7A4E S2D2 S2DE S2\" id=\"t2m_208\">actions </span><span class=\"S4F92 S2D2 S2DE S2\" id=\"t2n_208\">CP </span><span class=\"S6D87 S2D2 S2DE S2\" id=\"t2o_208\">Development </span><span class=\"S7A4F S2D2 S2DE S2\" id=\"t2p_208\">BV, les actions Sunparks </span><span class=\"S7A50 S2D2 S2DE S2\" id=\"t2q_208\">BV et les actions PVCP </span><span class=\"S7A51 S2D2 S2DE S2\" id=\"t2r_208\">l\u2019octroi par CPE </span><span class=\"S7A52 S2D2 S2DE S2\" id=\"t2s_208\">NV d\u2019un nantissement de marques portant sur les </span><span class=\"S7A53 S2DB S2DE S2\" id=\"t2t_208\">E </span><span class=\"S7A54 S2D2 S2DE S2\" id=\"t2u_208\">marques Center Parcs en France, en Belgique en Allemagne et les </span><span class=\"S7A55 S2D2 S2DE S2\" id=\"t2v_208\">marques europ\u00e9ennes en garantie des obligations de paiement </span><span class=\"S7A56 S2D2 S2DE S2\" id=\"t2w_208\">au titre des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A57 S2D2 S2DE S2\" id=\"t2x_208\">SA et CPE </span><span class=\"S7A58 S2D2 S2DE S2\" id=\"t2y_208\">NV, et d\u2019une </span><span class=\"S7A59 S2D2 S2DE S2\" id=\"t2z_208\">ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP </span><span class=\"S2CAE S2D2 S2DE S2\" id=\"t30_208\">Paribas Fortis </span><span class=\"S7A5A S2D2 S2DE S2\" id=\"t31_208\">; </span><span class=\"S7A5B S2D2 S2DE S2\" id=\"t32_208\">l\u2019octroi par CPE </span><span class=\"S7A5C S2D2 S2DE S2\" id=\"t33_208\">NV d\u2019un nantissement portant sur les cr\u00e9ances </span><span class=\"S2CBA S2DB S2DE S2\" id=\"t34_208\">E </span><span class=\"S7A5D S2D2 S2DE S2\" id=\"t35_208\">intra-groupes d\u00e9tenues par CPE </span><span class=\"S7A5E S2D2 S2DE S2\" id=\"t36_208\">NV \u00e0 l\u2019encontre de ses filiales </span><span class=\"S7A5F S2D2 S2DE S2\" id=\"t37_208\">directes et indirectes en garantie des obligations de paiement au </span><span class=\"S7A60 S2D2 S2DE S2\" id=\"t38_208\">titre des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A61 S2D2 S2DE S2\" id=\"t39_208\">SA et CPE </span><span class=\"S7A62 S2D2 S2DE S2\" id=\"t3a_208\">NV, et d\u2019une ligne </span><span class=\"S7A63 S2D2 S2DE S2\" id=\"t3b_208\">de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas </span><span class=\"S528F S2D2 S2DE S2\" id=\"t3c_208\">Fortis </span><span class=\"S7A64 S2D2 S2DE S2\" id=\"t3d_208\">; et </span><span class=\"S7A65 S2D2 S2DE S2\" id=\"t3e_208\">l\u2019octroi par PV FI d\u2019un nantissement de compte de titres </span><span class=\"S191E S2DB S2DE S2\" id=\"t3f_208\">E </span><span class=\"S7A66 S2D2 S2DE S2\" id=\"t3g_208\">financiers de premier rang de droit fran\u00e7ais portant sur les titres </span><span class=\"S7A67 S2D2 S2DE S2\" id=\"t3h_208\">CP Holding Belgique </span><span class=\"S7A68 S2D2 S2DE S2\" id=\"t3i_208\">SAS d\u00e9tenus par PV FI en garantie des </span><span class=\"S7A69 S2D2 S2DE S2\" id=\"t3j_208\">obligations de paiement au titre des dettes r\u00e9install\u00e9es chez </span><span class=\"S7A6A S2D2 S2DE S2\" id=\"t3k_208\">PV </span><span class=\"S7A6B S2D2 S2DE S2\" id=\"t3l_208\">SA et CPE </span><span class=\"S7A6C S2D2 S2DE S2\" id=\"t3m_208\">NV, et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S936 S2D2 S2DE S2\" id=\"t3n_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis. </span><span class=\"S7A6D S2D2 S2DE S2\" id=\"t3o_208\">Les autres s\u00fbret\u00e9s octroy\u00e9es par le Groupe en garantie des </span><span class=\"S7A6E S2D2 S2DE S2\" id=\"t3p_208\">emprunts contract\u00e9s aupr\u00e8s des \u00e9tablissements de cr\u00e9dit sont </span><span class=\"S529F S2D2 S2DE S2\" id=\"t3q_208\">constitu\u00e9es </span><span class=\"S7A6F S2D2 S2DE S2\" id=\"t3r_208\">: </span><span class=\"S7A70 S2D2 S2DE S2\" id=\"t3s_208\">d\u2019une garantie \u00e0 premi\u00e8re demande de 136,9 </span><span class=\"S7A71 S2D2 S2DE S2\" id=\"t3t_208\">millions d\u2019euros </span><span class=\"S3485 S2DB S2DE S2\" id=\"t3u_208\">E </span><span class=\"S7A72 S2D2 S2DE S2\" id=\"t3v_208\">amortissable, accord\u00e9e \u00e0 l\u2019\u00e9tablissement avec lequel a \u00e9t\u00e9 conclu </span><span class=\"S7A73 S2D2 S2DE S2\" id=\"t3w_208\">le contrat de location financement pour les \u00e9quipements du </span><span class=\"S7A74 S2D2 S2DE S2\" id=\"t3x_208\">Domaine du Lac d\u2019Ailette </span><span class=\"S7A75 S2D2 S2DE S2\" id=\"t3y_208\">; </span><span class=\"S7A76 S2D2 S2DE S2\" id=\"t3z_208\">d\u2019une \u00e9l\u00e9vation des cr\u00e9ances de certains cr\u00e9anciers des dettes </span><span class=\"S1B7D S2DB S2DE S2\" id=\"t40_208\">E </span><span class=\"S7A77 S2D2 S2DE S2\" id=\"t41_208\">r\u00e9install\u00e9es </span><span class=\"S7A78 S2D2 S2DE S2\" id=\"t42_208\">\u00e0 </span><span class=\"S7A79 S2D2 S2DE S2\" id=\"t43_208\">hauteur </span><span class=\"S7A7A S2D2 S2DE S2\" id=\"t44_208\">d\u2019un </span><span class=\"S7A7B S2D2 S2DE S2\" id=\"t45_208\">montant </span><span class=\"S7A7C S2D2 S2DE S2\" id=\"t46_208\">total </span><span class=\"S7A7D S2D2 S2DE S2\" id=\"t47_208\">maximum </span><span class=\"S7A7E S2D2 S2DE S2\" id=\"t48_208\">de </span><span class=\"S7A7F S2D2 S2DE S2\" id=\"t49_208\">103,5 </span><span class=\"S7A80 S2D2 S2DE S2\" id=\"t4a_208\">millions d\u2019euros. Cette \u00e9l\u00e9vation est r\u00e9alis\u00e9e via l\u2019octroi de </span><span class=\"S7A81 S2D2 S2DE S2\" id=\"t4b_208\">s\u00fbret\u00e9s de second rang sur l\u2019ensemble des s\u00fbret\u00e9s pr\u00e9vues dans </span><span class=\"S7A82 S2D2 S2DE S2\" id=\"t4c_208\">le cadre des Op\u00e9rations de Restructuration et de Refinancement </span><span class=\"S7A83 S2D2 S2DE S2\" id=\"t4d_208\">du 16 </span><span class=\"S7A84 S2D2 S2DE S2\" id=\"t4e_208\">septembre 2022. </span><span class=\"S7571 S2D2 S2DE S2\" id=\"t4f_208\">L\u2019\u00e9ch\u00e9ancier des s\u00fbret\u00e9s se d\u00e9compose comme suit </span><span class=\"S7A85 S2D2 S2DE S2\" id=\"t4g_208\">: </span><span class=\"S1FEC SBD3 S2\" id=\"t4h_208\">\u00c9ch\u00e9ances </span><span class=\"S7A86 S71F S2\" id=\"t4i_208\">Solde </span><span class=\"S7A87 SCAE S2\" id=\"t4j_208\">(en milliers d\u2019euros) </span><span class=\"S7A88 S71F S2\" id=\"t4k_208\">30/09/2023 </span><span class=\"S7A89 SBD3 S2\" id=\"t4l_208\">30/09/2022 </span><span class=\"S6998 SBD5 S2\" id=\"t4m_208\">Ann\u00e9e N+ </span><span class=\"S7A8A SBD5 S2\" id=\"t4n_208\">1 </span><span class=\"S7A8B SBD5 S2\" id=\"t4o_208\">5 </span><span class=\"S7A8C SBD5 S2\" id=\"t4p_208\">534 </span><span class=\"S7A8D SBD5 S2\" id=\"t4q_208\">5 </span><span class=\"S7A8E SBD5 S2\" id=\"t4r_208\">197 </span><span class=\"S7782 SBD5 S2\" id=\"t4s_208\">Ann\u00e9e N+ </span><span class=\"S7A8F SBD5 S2\" id=\"t4t_208\">2 </span><span class=\"S7A90 SBD5 S2\" id=\"t4u_208\">5 </span><span class=\"S7A91 SBD5 S2\" id=\"t4v_208\">862 </span><span class=\"S7A92 SBD5 S2\" id=\"t4w_208\">5 </span><span class=\"S7786 SBD5 S2\" id=\"t4x_208\">534 </span><span class=\"S7697 SBD5 S2\" id=\"t4y_208\">Ann\u00e9e N+ </span><span class=\"S7A93 SBD5 S2\" id=\"t4z_208\">3 </span><span class=\"S7A94 SBD5 S2\" id=\"t50_208\">6 </span><span class=\"S7A95 SBD5 S2\" id=\"t51_208\">224 </span><span class=\"S7A96 SBD5 S2\" id=\"t52_208\">5 </span><span class=\"S7788 SBD5 S2\" id=\"t53_208\">862 </span><span class=\"S1F4E SBD5 S2\" id=\"t54_208\">Ann\u00e9e N+ </span><span class=\"S7A97 SBD5 S2\" id=\"t55_208\">4 </span><span class=\"S7A98 SBD5 S2\" id=\"t56_208\">110 </span><span class=\"S7A99 SBD5 S2\" id=\"t57_208\">110 </span><span class=\"S7A9A SBD5 S2\" id=\"t58_208\">6 </span><span class=\"S778C SBD5 S2\" id=\"t59_208\">224 </span><span class=\"S327 SBD5 S2\" id=\"t5a_208\">Ann\u00e9e N+ </span><span class=\"S7A9B SBD5 S2\" id=\"t5b_208\">5 </span><span class=\"S7A9C SBD5 S2\" id=\"t5c_208\">7 </span><span class=\"S7A9D SBD5 S2\" id=\"t5d_208\">039 </span><span class=\"S7A9E SBD5 S2\" id=\"t5e_208\">110 </span><span class=\"S7A9F SBD5 S2\" id=\"t5f_208\">110 </span><span class=\"S90F SBD5 S2\" id=\"t5g_208\">Ann\u00e9e &gt; N+ </span><span class=\"S7AA0 SBD5 S2\" id=\"t5h_208\">5 </span><span class=\"S7AA1 SBD5 S2\" id=\"t5i_208\">105 </span><span class=\"S7AA2 SBD5 S2\" id=\"t5j_208\">607 </span><span class=\"S7AA3 SBD5 S2\" id=\"t5k_208\">112 </span><span class=\"S7AA4 SBD5 S2\" id=\"t5l_208\">645 </span><span class=\"S49A2 S71F S2\" id=\"t5m_208\">TOTAL </span><span class=\"S7AA5 S71F S2\" id=\"t5n_208\">240 </span><span class=\"S7AA6 S71F S2\" id=\"t5o_208\">375 </span><span class=\"S7AA7 S71F S2\" id=\"t5p_208\">245 </span><span class=\"S7AA8 S71F S2\" id=\"t5q_208\">573 </span><span class=\"S7341 S625B S2\" id=\"t7_209\">Instruments Financiers </span><span class=\"S7342 S625C S2\" id=\"t8_209\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_209\">19 </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ta_209\">Les instruments financiers sont enregistr\u00e9s comptablement conform\u00e9ment \u00e0 la norme IFRS </span><span class=\"S7AA9 S2D2 S2DE S2\" id=\"tb_209\">9. </span><span class=\"S4F54 S2D2 S2DE S2\" id=\"tc_209\">Le tableau ci-apr\u00e8s d\u00e9taille la m\u00e9thode d\u2019\u00e9valuation des instruments financiers comptabilis\u00e9s au bilan </span><span class=\"S7AAA S2D2 S2DE S2\" id=\"td_209\">: </span><span class=\"S7AAB SBD4 S2\" id=\"te_209\">(en milliers d\u2019euros) </span><span class=\"S7AAC SBD3 S2\" id=\"tf_209\">M\u00e9thode d\u2019\u00e9valuation </span><span class=\"S7AAD SBD3 S2\" id=\"tg_209\">Niveau </span><span class=\"S7AAE S71F S2\" id=\"th_209\">30/09/2023 </span><span class=\"S7AAF SBD3 S2\" id=\"ti_209\">30/09/2022 </span><span class=\"SD2A SBD3 S2\" id=\"tj_209\">Actifs </span><span class=\"S24F3 S1ABE S2\" id=\"tk_209\">Titres de participation non consolid\u00e9s </span><span class=\"S7AB0 S1ABE S2\" id=\"tl_209\">Juste-valeur par autres \u00e9l\u00e9ments </span><span class=\"S7AB1 S1ABE S2\" id=\"tm_209\">du </span><span class=\"S7AB2 S1ABE S2\" id=\"tn_209\">r\u00e9sultat global </span><span class=\"S7AB3 S1ABE S2\" id=\"to_209\">3 </span><span class=\"S7AB4 S1ABE S2\" id=\"tp_209\">781 </span><span class=\"S63C8 S1ABE S2\" id=\"tq_209\">813 </span><span class=\"S77BC S1ABE S2\" id=\"tr_209\">Pr\u00eats et autres immobilisations financi\u00e8res </span><span class=\"S7AB5 S1ABE S2\" id=\"ts_209\">Co\u00fbt amorti </span><span class=\"S7AB6 S1ABE S2\" id=\"tt_209\">53 </span><span class=\"S7AB7 S1ABE S2\" id=\"tu_209\">884 </span><span class=\"S7AB8 S1ABE S2\" id=\"tv_209\">57 </span><span class=\"S77C5 S1ABE S2\" id=\"tw_209\">919 </span><span class=\"SB5F SBD3 S2\" id=\"tx_209\">Actifs financiers non courants </span><span class=\"S7AB9 SBD3 S2\" id=\"ty_209\">58 </span><span class=\"S7ABA SBD3 S2\" id=\"tz_209\">732 </span><span class=\"S7ABB SBD3 S2\" id=\"t10_209\">58 </span><span class=\"SB6B SBD3 S2\" id=\"t11_209\">732 </span><span class=\"S3EC1 SBD5 S2\" id=\"t12_209\">Clients et comptes rattach\u00e9s </span><span class=\"S7ABC SBD5 S2\" id=\"t13_209\">Co\u00fbt amorti </span><span class=\"S7ABD SBD5 S2\" id=\"t14_209\">171 </span><span class=\"S7ABE SBD5 S2\" id=\"t15_209\">743 </span><span class=\"S7ABF SBD5 S2\" id=\"t16_209\">202 </span><span class=\"S77D4 SBD5 S2\" id=\"t17_209\">876 </span><span class=\"SB6C SBD5 S2\" id=\"t18_209\">Autres actifs courants </span><span class=\"S7AC0 SBD5 S2\" id=\"t19_209\">* </span><span class=\"S7AC1 SBD5 S2\" id=\"t1a_209\">Co\u00fbt amorti </span><span class=\"S7AC2 SBD5 S2\" id=\"t1b_209\">96 </span><span class=\"S7AC3 SBD5 S2\" id=\"t1c_209\">117 </span><span class=\"S7AC4 SBD5 S2\" id=\"t1d_209\">50 </span><span class=\"SB79 SBD5 S2\" id=\"t1e_209\">278 </span><span class=\"S2F1F SBD5 S2\" id=\"t1f_209\">Actifs financiers courants </span><span class=\"S7AC5 SBD5 S2\" id=\"t1g_209\">Co\u00fbt amorti </span><span class=\"S7AC6 SBD5 S2\" id=\"t1h_209\">21 </span><span class=\"S7AC7 SBD5 S2\" id=\"t1i_209\">248 </span><span class=\"S7AC8 SBD5 S2\" id=\"t1j_209\">106 </span><span class=\"S7AC9 SBD5 S2\" id=\"t1k_209\">724 </span><span class=\"S54DC SBD5 S2\" id=\"t1l_209\">Instruments d\u00e9riv\u00e9s de couverture </span><span class=\"S7ACA SBD5 S2\" id=\"t1m_209\">Juste-valeur par autres \u00e9l\u00e9ments </span><span class=\"S7ACB SBD5 S2\" id=\"t1n_209\">du r\u00e9sultat global </span><span class=\"S7ACC S1ABE S2\" id=\"t1o_209\">(cash-flow hedge) </span><span class=\"S7ACD SBD5 S2\" id=\"t1p_209\">2 </span><span class=\"S7ACE SBD5 S2\" id=\"t1q_209\">2 </span><span class=\"S7ACF SBD5 S2\" id=\"t1r_209\">117 </span><span class=\"S7AD0 SBD5 S2\" id=\"t1s_209\">- </span><span class=\"S54E3 SBD5 S2\" id=\"t1t_209\">Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie </span><span class=\"S7AD1 SBD5 S2\" id=\"t1u_209\">Co\u00fbt amorti </span><span class=\"S7AD2 SBD5 S2\" id=\"t1v_209\">468 </span><span class=\"S7AD3 SBD5 S2\" id=\"t1w_209\">836 </span><span class=\"S7AD4 SBD5 S2\" id=\"t1x_209\">470 </span><span class=\"S7AD5 SBD5 S2\" id=\"t1y_209\">336 </span><span class=\"S1ECD SBD3 S2\" id=\"t1z_209\">Passifs </span><span class=\"S4272 S1ABE S2\" id=\"t20_209\">Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit </span><span class=\"S7AD6 S1ABE S2\" id=\"t21_209\">Co\u00fbt amorti </span><span class=\"S7AD7 S1ABE S2\" id=\"t22_209\">336 </span><span class=\"S7AD8 S1ABE S2\" id=\"t23_209\">962 </span><span class=\"S7AD9 S1ABE S2\" id=\"t24_209\">336 </span><span class=\"S7ADA S1ABE S2\" id=\"t25_209\">949 </span><span class=\"S3E5 S1ABE S2\" id=\"t26_209\">Emprunt obligataire </span><span class=\"S7ADB S1ABE S2\" id=\"t27_209\">Co\u00fbt amorti </span><span class=\"S7ADC S1ABE S2\" id=\"t28_209\">4 </span><span class=\"S7ADD S1ABE S2\" id=\"t29_209\">700 </span><span class=\"S7678 S1ABE S2\" id=\"t2a_209\">4 </span><span class=\"S7679 S1ABE S2\" id=\"t2b_209\">701 </span><span class=\"S274E S1ABE S2\" id=\"t2c_209\">Soldes bancaires cr\u00e9diteurs </span><span class=\"S7ADE S1ABE S2\" id=\"t2d_209\">Co\u00fbt amorti </span><span class=\"S7ADF S1ABE S2\" id=\"t2e_209\">1 </span><span class=\"S7AE0 S1ABE S2\" id=\"t2f_209\">743 </span><span class=\"S7AE1 S1ABE S2\" id=\"t2g_209\">15 </span><span class=\"S7AE2 S1ABE S2\" id=\"t2h_209\">260 </span><span class=\"SC15 S1ABE S2\" id=\"t2i_209\">Cr\u00e9dits d\u2019accompagnement </span><span class=\"S7AE3 S1ABE S2\" id=\"t2j_209\">Co\u00fbt amorti </span><span class=\"S7AE4 S1ABE S2\" id=\"t2k_209\">45 </span><span class=\"S7AE5 S1ABE S2\" id=\"t2l_209\">851 </span><span class=\"S7AE6 S1ABE S2\" id=\"t2m_209\">44 </span><span class=\"S7AE7 S1ABE S2\" id=\"t2n_209\">440 </span><span class=\"S24C S1ABE S2\" id=\"t2o_209\">Autres dettes financi\u00e8res </span><span class=\"S7AE8 S1ABE S2\" id=\"t2p_209\">Co\u00fbt amorti </span><span class=\"S7AE9 S1ABE S2\" id=\"t2q_209\">594 </span><span class=\"S7AEA S1ABE S2\" id=\"t2r_209\">2 </span><span class=\"S7AEB S1ABE S2\" id=\"t2s_209\">222 </span><span class=\"S4BBC SBD3 S2\" id=\"t2t_209\">Dettes financi\u00e8res (y compris la part \u00e0 moins d\u2019un an) </span><span class=\"S7AEC SBD3 S2\" id=\"t2u_209\">389 850 </span><span class=\"S7AED SBD3 S2\" id=\"t2v_209\">403 </span><span class=\"S7AEE SBD3 S2\" id=\"t2w_209\">572 </span><span class=\"S1900 SBD5 S2\" id=\"t2x_209\">Autres passifs non courants </span><span class=\"S7AEF SBD5 S2\" id=\"t2y_209\">Co\u00fbt amorti </span><span class=\"S7AF0 SBD5 S2\" id=\"t2z_209\">- </span><span class=\"S7AF1 SBD5 S2\" id=\"t30_209\">- </span><span class=\"S2758 SBD5 S2\" id=\"t31_209\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7AF2 SBD5 S2\" id=\"t32_209\">Co\u00fbt amorti </span><span class=\"S7AF3 SBD5 S2\" id=\"t33_209\">367 </span><span class=\"S7AF4 SBD5 S2\" id=\"t34_209\">954 </span><span class=\"S7AF5 SBD5 S2\" id=\"t35_209\">310 </span><span class=\"S5EE0 SBD5 S2\" id=\"t36_209\">833 </span><span class=\"S5519 SBD5 S2\" id=\"t37_209\">Autres passifs courants </span><span class=\"S7AF6 SBD5 S2\" id=\"t38_209\">* </span><span class=\"S7AF7 SBD5 S2\" id=\"t39_209\">Co\u00fbt amorti </span><span class=\"S7AF8 SBD5 S2\" id=\"t3a_209\">238 </span><span class=\"S7AF9 SBD5 S2\" id=\"t3b_209\">404 </span><span class=\"S7AFA SBD5 S2\" id=\"t3c_209\">220 </span><span class=\"S7AFB SBD5 S2\" id=\"t3d_209\">671 </span><span class=\"S168C SBD5 S2\" id=\"t3e_209\">Autres passifs financiers courants </span><span class=\"S7AFC SBD5 S2\" id=\"t3f_209\">Co\u00fbt amorti </span><span class=\"S7AFD SBD5 S2\" id=\"t3g_209\">6 </span><span class=\"S7AFE SBD5 S2\" id=\"t3h_209\">526 </span><span class=\"S7AFF SBD5 S2\" id=\"t3i_209\">8 </span><span class=\"S5522 SBD5 S2\" id=\"t3j_209\">068 </span><span class=\"S7B00 SCAF S2\" id=\"t3k_209\">Les autres actifs et passifs courants sont retrait\u00e9s des \u00e9l\u00e9ments non consid\u00e9r\u00e9s comme \u00ab </span><span class=\"S7B01 SCAF S2\" id=\"t3l_209\">instruments financiers </span><span class=\"S7B02 SCAF S2\" id=\"t3m_209\">\u00bb au sens d\u2019IFRS </span><span class=\"S7B03 SCAF S2\" id=\"t3n_209\">9, c\u2019est-\u00e0-dire des avances et acomptes vers\u00e9s et </span><span class=\"S7B04 SCB0 S2\" id=\"t3o_209\">* </span><span class=\"S7B05 SCAF S2\" id=\"t3p_209\">re\u00e7us, des cr\u00e9ances et dettes sur l\u2019\u00e9tat et des charges et produits constat\u00e9es d\u2019avance. </span><span class=\"S7B06 S2D2 S2DE S2\" id=\"t3q_209\">La norme IFRS </span><span class=\"S7B07 S2D2 S2DE S2\" id=\"t3r_209\">7 r\u00e9vis\u00e9e \u2013 Instruments financiers </span><span class=\"S7B08 S2D2 S2DE S2\" id=\"t3s_209\">: informations \u00e0 </span><span class=\"S7B09 S2D2 S2DE S2\" id=\"t3t_209\">fournir \u2013 r\u00e9partit les m\u00e9thodes utilis\u00e9es pour le calcul des justes </span><span class=\"S1C15 S2D2 S2DE S2\" id=\"t3u_209\">valeurs selon les niveaux hi\u00e9rarchiques suivants </span><span class=\"S7B0A S2D2 S2DE S2\" id=\"t3v_209\">: </span><span class=\"S7B0B S2D2 S2DE S2\" id=\"t3w_209\">Niveau </span><span class=\"S7B0C S2D2 S2DE S2\" id=\"t3x_209\">1 </span><span class=\"S7B0D S2D2 S2DE S2\" id=\"t3y_209\">: instrument cot\u00e9 sur un march\u00e9 actif. </span><span class=\"S1522 S2DB S2DE S2\" id=\"t3z_209\">E </span><span class=\"S7B0E S2D2 S2DE S2\" id=\"t40_209\">Niveau </span><span class=\"S7B0F S2D2 S2DE S2\" id=\"t41_209\">2 </span><span class=\"S7B10 S2D2 S2DE S2\" id=\"t42_209\">: instrument dont l\u2019\u00e9valuation fait appel \u00e0 des </span><span class=\"S7B11 S2DB S2DE S2\" id=\"t43_209\">E </span><span class=\"S7B12 S2D2 S2DE S2\" id=\"t44_209\">techniques de valorisation s\u2019appuyant sur des donn\u00e9es de </span><span class=\"S233E S2D2 S2DE S2\" id=\"t45_209\">march\u00e9 observables. </span><span class=\"S363D S2D2 S2DE S2\" id=\"t46_209\">Niveau </span><span class=\"S7B13 S2D2 S2DE S2\" id=\"t47_209\">3 </span><span class=\"S7B14 S2D2 S2DE S2\" id=\"t48_209\">: instrument dont l\u2019\u00e9valuation fait appel \u00e0 des </span><span class=\"S2341 S2DB S2DE S2\" id=\"t49_209\">E </span><span class=\"S7B15 S2D2 S2DE S2\" id=\"t4a_209\">techniques de valorisation s\u2019appuyant sur des donn\u00e9es non </span><span class=\"S2343 S2D2 S2DE S2\" id=\"t4b_209\">observables. </span><span class=\"S7B2A S2D8 S2\" id=\"t10_210\">Risque de contrepartie </span><span class=\"S7B2B S2D2 S124C S2\" id=\"t11_210\">Ces op\u00e9rations sont r\u00e9alis\u00e9es avec des \u00e9tablissements bancaires </span><span class=\"S7B2C S2D2 S124C S2\" id=\"t12_210\">autoris\u00e9s par la Direction G\u00e9n\u00e9rale dans le cadre de la politique de </span><span class=\"S7B2D S2D2 S124C S2\" id=\"t13_210\">gestion du risque de contrepartie. Compte tenu de la diversit\u00e9 de ces </span><span class=\"S7B2E S2D2 S124C S2\" id=\"t14_210\">contreparties, s\u00e9lectionn\u00e9es parmi les \u00e9tablissements bancaires de </span><span class=\"S7B2F S2D2 S124C S2\" id=\"t15_210\">premier plan en fonction de leur notation et de la connaissance qu\u2019en </span><span class=\"S7B30 S2D2 S124C S2\" id=\"t16_210\">a le Groupe, Pierre </span><span class=\"S7B31 S2D2 S124C S2\" id=\"t17_210\">&amp; </span><span class=\"S7B32 S2D2 S124C S2\" id=\"t18_210\">Vacances-Center Parcs consid\u00e8re qu\u2019il n\u2019est pas </span><span class=\"S7B33 S2D2 S124C S2\" id=\"t19_210\">soumis \u00e0 une concentration du risque de cr\u00e9dit. La Direction du </span><span class=\"S7B34 S2D2 S124C S2\" id=\"t1a_210\">Groupe Pierre </span><span class=\"S7B35 S2D2 S124C S2\" id=\"t1b_210\">&amp; </span><span class=\"S7B36 S2D2 S124C S2\" id=\"t1c_210\">Vacances-Center Parcs souhaitant pouvoir disposer \u00e0 </span><span class=\"S3083 S2D2 S124C S2\" id=\"t1d_210\">tout moment de la tr\u00e9sorerie disponible constitu\u00e9e par des parts de </span><span class=\"S7B37 S2D2 S124C S2\" id=\"t1e_210\">sicav et fonds communs de placement, ces placements sont \u00e0 court </span><span class=\"S6D1D S2D2 S124C S2\" id=\"t1f_210\">terme (dur\u00e9e inf\u00e9rieure \u00e0 3 </span><span class=\"S7B38 S2D2 S124C S2\" id=\"t1g_210\">mois) et liquides. </span><span class=\"S7B39 S2D8 S2\" id=\"t1h_210\">Risque de cr\u00e9dit </span><span class=\"S7B3A S2D2 S2DE S2\" id=\"t1i_210\">Compte tenu des r\u00e8gles de commercialisation du Groupe en mati\u00e8re </span><span class=\"S7B3B S2D2 S2DE S2\" id=\"t1j_210\">de vente immobili\u00e8re (vente en \u00e9tat futur d\u2019ach\u00e8vement), cette </span><span class=\"S7B3C S2D2 S2DE S2\" id=\"t1k_210\">activit\u00e9 ne comporte pas de risque significatif sur ces cr\u00e9ances </span><span class=\"S3C69 S2D2 S2DE S2\" id=\"t1l_210\">clients. </span><span class=\"S7B3D S2D2 S2DE S2\" id=\"t1m_210\">Concernant l\u2019activit\u00e9 touristique, le risque d\u2019impay\u00e9s clients est </span><span class=\"S7B3E S2D2 S2DE S2\" id=\"t1n_210\">faible, plus de 77 </span><span class=\"S7B3F S2D2 S2DE S2\" id=\"t1o_210\">% du chiffre d\u2019affaires \u00e9tant r\u00e9alis\u00e9 par la vente </span><span class=\"S7B40 S2D2 S2DE S2\" id=\"t1p_210\">directe, mode de commercialisation pour lequel le paiement de la </span><span class=\"SCCA S2D2 S2DE S2\" id=\"t1q_210\">prestation s\u2019effectue avant sa consommation. </span><span class=\"S7B41 S2D2 S2DE S2\" id=\"t1r_210\">Pour les ventes indirectes, la politique du Groupe consiste \u00e0 </span><span class=\"S7B42 S2D2 S2DE S2\" id=\"t1s_210\">travailler avec les acteurs majeurs du march\u00e9, \u00e0 diversifier son </span><span class=\"S7B43 S2D2 S2DE S2\" id=\"t1t_210\">portefeuille de tour-op\u00e9rateurs et d\u2019agences de voyages, \u00e0 utiliser </span><span class=\"S7B44 S2D2 S2DE S2\" id=\"t1u_210\">des contrats \u00e9tablis par la Direction Juridique assist\u00e9e de ses </span><span class=\"S63C9 S2D2 S2DE S2\" id=\"t1v_210\">conseils et \u00e0 v\u00e9rifier la solvabilit\u00e9 de ces contreparties. </span><span class=\"S7B61 S2D8 S2\" id=\"t2r_210\">Risque de liquidit\u00e9 </span><span class=\"S7B62 S2D2 S2DE S2\" id=\"t2s_210\">Au </span><span class=\"S3492 S2D2 S2DE S2\" id=\"t2t_210\">30 </span><span class=\"S7B63 S2D2 S2DE S2\" id=\"t2u_210\">septembre </span><span class=\"S7B64 S2D2 S2DE S2\" id=\"t2v_210\">2023, </span><span class=\"S7B65 S2D2 S2DE S2\" id=\"t2w_210\">la </span><span class=\"S7B66 S2D2 S2DE S2\" id=\"t2x_210\">tr\u00e9sorerie </span><span class=\"S7B67 S2D2 S2DE S2\" id=\"t2y_210\">nette </span><span class=\"S7B68 S2D2 S2DE S2\" id=\"t2z_210\">du </span><span class=\"S256A S2D2 S2DE S2\" id=\"t30_210\">Groupe </span><span class=\"S2902 S2D2 S2DE S2\" id=\"t31_210\">Pierre </span><span class=\"S7B69 S2D2 S2DE S2\" id=\"t32_210\">&amp; </span><span class=\"S7B6A S2D2 S2DE S2\" id=\"t33_210\">Vacances-Center Parcs s\u2019\u00e9l\u00e8ve \u00e0 467 </span><span class=\"S7B6B S2D2 S2DE S2\" id=\"t34_210\">093 </span><span class=\"S7B6C S2D2 S2DE S2\" id=\"t35_210\">milliers d\u2019euros. </span><span class=\"S7B6D S2D2 S2DE S2\" id=\"t36_210\">Ce montant correspond \u00e0 la tr\u00e9sorerie brute (468 </span><span class=\"S7B6E S2D2 S2DE S2\" id=\"t37_210\">836 </span><span class=\"S7B6F S2D2 S2DE S2\" id=\"t38_210\">milliers </span><span class=\"S1841 S2D2 S2DE S2\" id=\"t39_210\">d\u2019euros) diminu\u00e9e des d\u00e9couverts bancaires (1 </span><span class=\"S7B70 S2D2 S2DE S2\" id=\"t3a_210\">743 </span><span class=\"S7B71 S2D2 S2DE S2\" id=\"t3b_210\">milliers d\u2019euros). </span><span class=\"S2EB6 S2D2 S2DE S2\" id=\"t3c_210\">L\u2019\u00e9ch\u00e9ancier des actifs et passifs li\u00e9s aux activit\u00e9s de financement au 30 </span><span class=\"S7B72 S2D2 S2DE S2\" id=\"t3d_210\">septembre 2023, s\u2019analyse comme suit </span><span class=\"S7B73 S2D2 S2DE S2\" id=\"t3e_210\">: </span><span class=\"S7B74 SBD4 S2\" id=\"t3f_210\">(en milliers d\u2019euros) </span><span class=\"S7B75 S71F S2\" id=\"t3g_210\">30/09/2023 </span><span class=\"S7B76 SBD3 S2\" id=\"t3h_210\">\u00c9ch\u00e9ances </span><span class=\"S7B77 SBD3 S2\" id=\"t3i_210\">&lt; </span><span class=\"S7B78 SBD3 S2\" id=\"t3j_210\">1 </span><span class=\"S7B79 SBD3 S2\" id=\"t3k_210\">an </span><span class=\"S5B67 SBD3 S2\" id=\"t3l_210\">1 \u00e0 </span><span class=\"S7B7A SBD3 S2\" id=\"t3m_210\">5 </span><span class=\"S7B7B SBD3 S2\" id=\"t3n_210\">ans </span><span class=\"S7B7C SBD3 S2\" id=\"t3o_210\">&gt; 5 </span><span class=\"S7B7D SBD3 S2\" id=\"t3p_210\">ans </span><span class=\"S7B7E SBD5 S2\" id=\"t3q_210\">Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit </span><span class=\"S7B7F SBD5 S2\" id=\"t3r_210\">336 </span><span class=\"S7B80 SBD5 S2\" id=\"t3s_210\">962 </span><span class=\"S7B81 SBD5 S2\" id=\"t3t_210\">13 </span><span class=\"S7B82 SBD5 S2\" id=\"t3u_210\">604 </span><span class=\"S7B83 SBD5 S2\" id=\"t3v_210\">323 </span><span class=\"S7B84 SBD5 S2\" id=\"t3w_210\">358 </span><span class=\"S7B85 SBD5 S2\" id=\"t3x_210\">- </span><span class=\"S1A82 SBD5 S2\" id=\"t3y_210\">Emprunt obligataire </span><span class=\"S7B86 SBD5 S2\" id=\"t3z_210\">4 </span><span class=\"S7B87 SBD5 S2\" id=\"t40_210\">700 </span><span class=\"S7B88 SBD5 S2\" id=\"t41_210\">- </span><span class=\"S7B89 SBD5 S2\" id=\"t42_210\">4 </span><span class=\"S7B8A SBD5 S2\" id=\"t43_210\">700 </span><span class=\"S1A8D SBD5 S2\" id=\"t44_210\">- </span><span class=\"S3006 SBD5 S2\" id=\"t45_210\">Autres dettes financi\u00e8res </span><span class=\"S7B8B SBD5 S2\" id=\"t46_210\">46 </span><span class=\"S7B8C SBD5 S2\" id=\"t47_210\">445 </span><span class=\"S7B8D SBD5 S2\" id=\"t48_210\">45 </span><span class=\"S7B8E SBD5 S2\" id=\"t49_210\">549 </span><span class=\"S7B8F SBD5 S2\" id=\"t4a_210\">306 </span><span class=\"S7B90 SBD5 S2\" id=\"t4b_210\">590 </span><span class=\"S55FD SBD5 S2\" id=\"t4c_210\">Soldes bancaires cr\u00e9diteurs </span><span class=\"S7B91 SBD5 S2\" id=\"t4d_210\">1 </span><span class=\"S7B92 SBD5 S2\" id=\"t4e_210\">743 </span><span class=\"S7B93 SBD5 S2\" id=\"t4f_210\">1 </span><span class=\"S7B94 SBD5 S2\" id=\"t4g_210\">743 </span><span class=\"S26DB SBD5 S2\" id=\"t4h_210\">- </span><span class=\"S73F8 SBD5 S2\" id=\"t4i_210\">- </span><span class=\"S5B7A SBD3 S2\" id=\"t4j_210\">Dettes financi\u00e8res brutes </span><span class=\"S7B95 SBD3 S2\" id=\"t4k_210\">389 </span><span class=\"S7B96 SBD3 S2\" id=\"t4l_210\">850 </span><span class=\"S7B97 SBD3 S2\" id=\"t4m_210\">60 </span><span class=\"S7B98 SBD3 S2\" id=\"t4n_210\">896 </span><span class=\"S7B99 SBD3 S2\" id=\"t4o_210\">328 </span><span class=\"S7B9A SBD3 S2\" id=\"t4p_210\">364 </span><span class=\"S7B9B SBD3 S2\" id=\"t4q_210\">590 </span><span class=\"S1B13 SBD5 S2\" id=\"t4r_210\">\u00c9quivalents de tr\u00e9sorerie </span><span class=\"S7B9C SBD5 S2\" id=\"t4s_210\">- </span><span class=\"S7B9D SBD5 S2\" id=\"t4t_210\">28 </span><span class=\"S7B9E SBD5 S2\" id=\"t4u_210\">- </span><span class=\"S7B9F SBD5 S2\" id=\"t4v_210\">28 </span><span class=\"S7BA0 SBD5 S2\" id=\"t4w_210\">- </span><span class=\"S7BA1 SBD5 S2\" id=\"t4x_210\">- </span><span class=\"S2536 SBD5 S2\" id=\"t4y_210\">Tr\u00e9sorerie active </span><span class=\"S7BA2 SBD5 S2\" id=\"t4z_210\">- </span><span class=\"S7BA3 SBD5 S2\" id=\"t50_210\">468 </span><span class=\"S7BA4 SBD5 S2\" id=\"t51_210\">808 </span><span class=\"S7BA5 SBD5 S2\" id=\"t52_210\">- </span><span class=\"S7BA6 SBD5 S2\" id=\"t53_210\">468 </span><span class=\"S7BA7 SBD5 S2\" id=\"t54_210\">808 </span><span class=\"S7BA8 SBD5 S2\" id=\"t55_210\">- </span><span class=\"S7BA9 SBD5 S2\" id=\"t56_210\">- </span><span class=\"S3F08 S71F S2\" id=\"t57_210\">ENDETTEMENT FINANCIER NET </span><span class=\"S7BAA S71F S2\" id=\"t58_210\">- </span><span class=\"S7BAB S71F S2\" id=\"t59_210\">78 </span><span class=\"S7BAC S71F S2\" id=\"t5a_210\">986 </span><span class=\"S7BAD S71F S2\" id=\"t5b_210\">- </span><span class=\"S7BAE S71F S2\" id=\"t5c_210\">407 </span><span class=\"S7BAF S71F S2\" id=\"t5d_210\">940 </span><span class=\"S7BB0 S71F S2\" id=\"t5e_210\">328 </span><span class=\"S7BB1 S71F S2\" id=\"t5f_210\">364 </span><span class=\"S43C5 S71F S2\" id=\"t5g_210\">590 </span><span class=\"S7BB2 S2D2 S2DE S2\" id=\"t5h_210\">Le Groupe Pierre </span><span class=\"S7BB3 S2D2 S2DE S2\" id=\"t5i_210\">&amp; </span><span class=\"S7BB4 S2D2 S2DE S2\" id=\"t5j_210\">Vacances-Center Parcs n\u2019a pas de financement </span><span class=\"S7BB5 S2D2 S2DE S2\" id=\"t5k_210\">Groupe pr\u00e9voient le respect de 3 </span><span class=\"S7BB6 S2D2 S2DE S2\" id=\"t5l_210\">ratios financiers </span><span class=\"S7BB7 S2D2 S2DE S2\" id=\"t5m_210\">: un premier </span><span class=\"S7BB8 S2D2 S2DE S2\" id=\"t5n_210\">bancaire d\u00e9pendant de la notation du Groupe. Les contrats </span><span class=\"S7BB9 S2D2 S2DE S2\" id=\"t5o_210\">comparant la dette du Groupe avec l\u2019EBITDA ajust\u00e9 </span><span class=\"S7BBA S2D4 S2DE S2\" id=\"t5p_210\">(1) </span><span class=\"S7BBB S2D2 S2DE S2\" id=\"t5q_210\">consolid\u00e9 </span><span class=\"S7BBC S2D2 S2DE S2\" id=\"t5r_210\">r\u00e9gissant la dette </span><span class=\"S7BBD S2DC S2DE S2\" id=\"t5s_210\">Corporate</span><span class=\"S7BBE S2D2 S2DE S2\" id=\"t5t_210\">, ainsi que les lignes de cr\u00e9dit, ont des </span><span class=\"S7BBF S2D2 S2DE S2\" id=\"t5u_210\">chaque semestre, un second v\u00e9rifiant un minimum de tr\u00e9sorerie </span><span class=\"S7BC0 S2D2 S2DE S2\" id=\"t5v_210\">clauses conventionnelles se r\u00e9f\u00e9rant \u00e0 la situation financi\u00e8re </span><span class=\"S7BC1 S2D2 S2DE S2\" id=\"t5w_210\">chaque semestre \u00e9galement et un dernier v\u00e9rifiant un maximum de </span><span class=\"S7BC2 S2D2 S2DE S2\" id=\"t5x_210\">consolid\u00e9e du Groupe. Les covenants de la dette r\u00e9install\u00e9e dans le </span><span class=\"S76E5 S2D2 S2DE S2\" id=\"t5y_210\">CAPEX par an. Au 30 </span><span class=\"S7BC3 S2D2 S2DE S2\" id=\"t5z_210\">septembre 2023, ces </span><span class=\"S7BC4 S2DC S2DE S2\" id=\"t60_210\">covenants </span><span class=\"S7BC5 S2D2 S2DE S2\" id=\"t61_210\">sont respect\u00e9s. </span><span class=\"S7BC6 S2D2 S2DE S2\" id=\"t62_210\">cadre des Op\u00e9rations de Restructuration et de Refinancement du </span><span class=\"S7BC7 S2DD S2\" id=\"t63_210\">EBITDA ajust\u00e9 = r\u00e9sultat op\u00e9rationnel courant retrait\u00e9 des provisions et des dotations nettes aux amortissements sur actifs op\u00e9rationnels immobilis\u00e9s. </span><span class=\"S7BDD S2D8 S2\" id=\"tv_211\">Risque de taux </span><span class=\"S7BDE S2D2 S2DE S2\" id=\"tw_211\">La gestion du risque de march\u00e9 li\u00e9 aux variations des taux d\u2019int\u00e9r\u00eat </span><span class=\"S7BDF S2D2 S2DE S2\" id=\"tx_211\">d\u00e9riv\u00e9s de couverture tels que des </span><span class=\"S7BE0 S2DC S2DE S2\" id=\"ty_211\">swaps </span><span class=\"S7BE1 S2D2 S2DE S2\" id=\"tz_211\">ou des </span><span class=\"S7BE2 S2DC S2DE S2\" id=\"t10_211\">caps </span><span class=\"S7BE3 S2D2 S2DE S2\" id=\"t11_211\">de taux </span><span class=\"S7BE4 S2D2 S2DE S2\" id=\"t12_211\">est r\u00e9alis\u00e9e de mani\u00e8re centralis\u00e9e par la Direction Financi\u00e8re du </span><span class=\"S7BE5 S2D2 S2DE S2\" id=\"t13_211\">d\u2019int\u00e9r\u00eat. Seuls les cr\u00e9dits d\u2019accompagnement adoss\u00e9s \u00e0 des </span><span class=\"S7BE6 S2D2 S2DE S2\" id=\"t14_211\">Groupe. La politique du Groupe est de r\u00e9duire son exposition aux </span><span class=\"S7BE7 S2D2 S2DE S2\" id=\"t15_211\">op\u00e9rations immobili\u00e8res ne font pas, en g\u00e9n\u00e9ral, l\u2019objet d\u2019une </span><span class=\"S7BE8 S2D2 S2DE S2\" id=\"t16_211\">fluctuations de taux d\u2019int\u00e9r\u00eat lorsque ces derniers pr\u00e9sentent une </span><span class=\"S7BE9 S2D2 S2DE S2\" id=\"t17_211\">couverture compte tenu des anticipations attendues sur l\u2019\u00e9volution </span><span class=\"S7BEA S2D2 S2DE S2\" id=\"t18_211\">forte volatilit\u00e9 ou une anticipation de forte hausse. Pour cela, le </span><span class=\"S7BEB S2D2 S2DE S2\" id=\"t19_211\">des taux d\u2019int\u00e9r\u00eat, du fait de leur dur\u00e9e g\u00e9n\u00e9ralement limit\u00e9e. </span><span class=\"S7BEC S2D2 S2DE S2\" id=\"t1a_211\">Groupe peut \u00eatre amen\u00e9 \u00e0 utiliser des instruments financiers </span><span class=\"S289E S2D2 S2DE S2\" id=\"t1b_211\">Au 30 </span><span class=\"S7BED S2D2 S2DE S2\" id=\"t1c_211\">septembre 2023, l\u2019\u00e9ch\u00e9ancier des actifs et des dettes financiers se d\u00e9compose comme suit </span><span class=\"S7BEE S2D2 S2DE S2\" id=\"t1d_211\">: </span><span class=\"S7BEF SBD4 S2\" id=\"t1e_211\">(en milliers d\u2019euros) </span><span class=\"S7BF0 S71F S2\" id=\"t1f_211\">30/09/2023 </span><span class=\"S7BF1 SBD3 S2\" id=\"t1g_211\">\u00c9ch\u00e9ances </span><span class=\"S7BF2 SBD3 S2\" id=\"t1h_211\">&lt; </span><span class=\"S7BF3 SBD3 S2\" id=\"t1i_211\">1 </span><span class=\"S7BF4 SBD3 S2\" id=\"t1j_211\">an </span><span class=\"S7BF5 SBD3 S2\" id=\"t1k_211\">1 \u00e0 </span><span class=\"S7BF6 SBD3 S2\" id=\"t1l_211\">5 </span><span class=\"S7BF7 SBD3 S2\" id=\"t1m_211\">ans </span><span class=\"S7BF8 SBD3 S2\" id=\"t1n_211\">&gt; </span><span class=\"S7BF9 SBD3 S2\" id=\"t1o_211\">\u00e0 5 </span><span class=\"S7BFA SBD3 S2\" id=\"t1p_211\">ans </span><span class=\"S4A20 SBD5 S2\" id=\"t1q_211\">Emprunts \u2013 taux fixe </span><span class=\"S7BFB SBD5 S2\" id=\"t1r_211\">819 </span><span class=\"S7BFC SBD5 S2\" id=\"t1s_211\">261 </span><span class=\"S7BFD SBD5 S2\" id=\"t1t_211\">558 </span><span class=\"S7BFE SBD5 S2\" id=\"t1u_211\">- </span><span class=\"S4B2D SBD5 S2\" id=\"t1v_211\">Emprunts \u2013 taux variables </span><span class=\"S7BFF SBD5 S2\" id=\"t1w_211\">385 </span><span class=\"S7C00 SBD5 S2\" id=\"t1x_211\">851 </span><span class=\"S7C01 SBD5 S2\" id=\"t1y_211\">58 </span><span class=\"S7C02 SBD5 S2\" id=\"t1z_211\">049 </span><span class=\"S7C03 SBD5 S2\" id=\"t20_211\">327 </span><span class=\"S7C04 SBD5 S2\" id=\"t21_211\">802 </span><span class=\"S7C05 SBD5 S2\" id=\"t22_211\">- </span><span class=\"S4A3B SBD5 S2\" id=\"t23_211\">Autres passifs </span><span class=\"S7C06 SBD5 S2\" id=\"t24_211\">590 </span><span class=\"S7C07 SBD5 S2\" id=\"t25_211\">- </span><span class=\"S7C08 SBD5 S2\" id=\"t26_211\">- </span><span class=\"S7C09 SBD5 S2\" id=\"t27_211\">590 </span><span class=\"S4A46 SBD5 S2\" id=\"t28_211\">Int\u00e9r\u00eats courus non \u00e9chus </span><span class=\"S7C0A SBD5 S2\" id=\"t29_211\">855 </span><span class=\"S7C0B SBD5 S2\" id=\"t2a_211\">855 </span><span class=\"S7C0C SBD5 S2\" id=\"t2b_211\">- </span><span class=\"S7C0D SBD5 S2\" id=\"t2c_211\">- </span><span class=\"S1829 SBD3 S2\" id=\"t2d_211\">PASSIFS FINANCIERS </span><span class=\"S7C0E SBD3 S2\" id=\"t2e_211\">388 </span><span class=\"S7C0F SBD3 S2\" id=\"t2f_211\">115 </span><span class=\"S7C10 SBD3 S2\" id=\"t2g_211\">59 </span><span class=\"S7C11 SBD3 S2\" id=\"t2h_211\">165 </span><span class=\"S7C12 SBD3 S2\" id=\"t2i_211\">328 </span><span class=\"S7C13 SBD3 S2\" id=\"t2j_211\">360 </span><span class=\"S7C14 SBD3 S2\" id=\"t2k_211\">590 </span><span class=\"S2819 SBD5 S2\" id=\"t2l_211\">Pr\u00eats \u2013 taux fixe </span><span class=\"S7C15 SBD5 S2\" id=\"t2m_211\">6 </span><span class=\"S7C16 SBD5 S2\" id=\"t2n_211\">117 </span><span class=\"S7C17 SBD5 S2\" id=\"t2o_211\">4 </span><span class=\"S7C18 SBD5 S2\" id=\"t2p_211\">117 </span><span class=\"S7C19 SBD5 S2\" id=\"t2q_211\">2 </span><span class=\"S7C1A SBD5 S2\" id=\"t2r_211\">000 </span><span class=\"S281E SBD5 S2\" id=\"t2s_211\">- </span><span class=\"S427E SBD5 S2\" id=\"t2t_211\">Pr\u00eats \u2013 taux variables </span><span class=\"S7C1B SBD5 S2\" id=\"t2u_211\">- </span><span class=\"S7C1C SBD5 S2\" id=\"t2v_211\">- </span><span class=\"S7C1D SBD5 S2\" id=\"t2w_211\">- </span><span class=\"S7C1E SBD5 S2\" id=\"t2x_211\">- </span><span class=\"S3445 SBD5 S2\" id=\"t2y_211\">Instruments d\u00e9riv\u00e9s de couverture </span><span class=\"S7C1F SBD6 S2\" id=\"t2z_211\">(1) </span><span class=\"S7C20 SBD5 S2\" id=\"t30_211\">2 </span><span class=\"S7C21 SBD5 S2\" id=\"t31_211\">117 </span><span class=\"S7C22 SBD5 S2\" id=\"t32_211\">1 </span><span class=\"S7C23 SBD5 S2\" id=\"t33_211\">878 </span><span class=\"S7C24 SBD5 S2\" id=\"t34_211\">239 </span><span class=\"S7C25 SBD5 S2\" id=\"t35_211\">- </span><span class=\"S4973 SBD5 S2\" id=\"t36_211\">\u00c9quivalents de tr\u00e9sorerie \u2013 taux variables </span><span class=\"S7C26 SBD5 S2\" id=\"t37_211\">29 </span><span class=\"S7C27 SBD5 S2\" id=\"t38_211\">29 </span><span class=\"S7C28 SBD5 S2\" id=\"t39_211\">- </span><span class=\"S7C29 SBD5 S2\" id=\"t3a_211\">- </span><span class=\"S188D SBD3 S2\" id=\"t3b_211\">ACTIFS FINANCIERS </span><span class=\"S7C2A SBD3 S2\" id=\"t3c_211\">8 </span><span class=\"S7C2B SBD3 S2\" id=\"t3d_211\">263 </span><span class=\"S7C2C SBD3 S2\" id=\"t3e_211\">6 </span><span class=\"S7C2D SBD3 S2\" id=\"t3f_211\">024 </span><span class=\"S7C2E SBD3 S2\" id=\"t3g_211\">2 </span><span class=\"S7C2F SBD3 S2\" id=\"t3h_211\">239 </span><span class=\"S7C30 SBD3 S2\" id=\"t3i_211\">- </span><span class=\"S9E4 S71F S2\" id=\"t3j_211\">POSITION NETTE </span><span class=\"S7C31 S71F S2\" id=\"t3k_211\">379 </span><span class=\"S7C32 S71F S2\" id=\"t3l_211\">852 </span><span class=\"S7C33 S71F S2\" id=\"t3m_211\">53 </span><span class=\"S7167 S71F S2\" id=\"t3n_211\">141 </span><span class=\"S546F S71F S2\" id=\"t3o_211\">326 </span><span class=\"S7C34 S71F S2\" id=\"t3p_211\">121 </span><span class=\"S7C35 S71F S2\" id=\"t3q_211\">590 </span><span class=\"S7C36 SCAF S2\" id=\"t3r_211\">La part de variabilit\u00e9 r\u00e9duite gr\u00e2ce aux caps \u00ab </span><span class=\"S7C37 SCAF S2\" id=\"t3s_211\">dans la monnaie </span><span class=\"S7C38 SCAF S2\" id=\"t3t_211\">\u00bb s\u2019\u00e9l\u00e8ve \u00e0 0,9 </span><span class=\"S7C39 SCAF S2\" id=\"t3u_211\">million d\u2019euros. </span><span class=\"S7C3A SCB0 S2\" id=\"t3v_211\">(1) </span><span class=\"S7C3B S2D2 S2DE S2\" id=\"t3w_211\">L\u2019environnement incertain actuel sur les taux d\u2019int\u00e9r\u00eat a amen\u00e9 le </span><span class=\"S7C3C S2D2 S2DE S2\" id=\"t3x_211\">Groupe \u00e0 faire le choix de couvrir sa dette quasi exclusivement \u00e0 </span><span class=\"S7C3D S2D2 S2DE S2\" id=\"t3y_211\">taux variable contre une hausse des taux significative par la mise en </span><span class=\"S7C3E S2D2 S2DE S2\" id=\"t3z_211\">place d\u2019options de taux (CAP). Pour cela des options ont \u00e9t\u00e9 mises </span><span class=\"S7C3F S2D2 S2DE S2\" id=\"t40_211\">en place en novembre </span><span class=\"S7C40 S2D2 S2DE S2\" id=\"t41_211\">2022 (cf. </span><span class=\"S7C41 S2D2 S2DE S2\" id=\"t42_211\">note </span><span class=\"S7C42 S2D2 S2DE S2\" id=\"t43_211\">2.4) et couvriront jusqu\u2019en </span><span class=\"S2A33 S2D2 S2DE S2\" id=\"t44_211\">juin </span><span class=\"S7C43 S2D2 S2DE S2\" id=\"t45_211\">2024 un nominal de 136,5 </span><span class=\"S7C44 S2D2 S2DE S2\" id=\"t46_211\">millions d\u2019euros de dette. Elles </span><span class=\"S45AE S2D2 S2DE S2\" id=\"t47_211\">disposent d\u2019un </span><span class=\"S7C45 S2DC S2DE S2\" id=\"t48_211\">strike </span><span class=\"S7C46 S2D2 S2DE S2\" id=\"t49_211\">\u00e0 2,0 </span><span class=\"S7C47 S2D2 S2DE S2\" id=\"t4a_211\">% sur l\u2019euribor 3 </span><span class=\"S7C48 S2D2 S2DE S2\" id=\"t4b_211\">mois. </span><span class=\"S7C49 S2D2 S2DE S2\" id=\"t4c_211\">Dans la continuit\u00e9, des options ont \u00e9t\u00e9 mises en place en </span><span class=\"S4C62 S2D2 S2DE S2\" id=\"t4d_211\">juillet </span><span class=\"S7C4A S2D2 S2DE S2\" id=\"t4e_211\">2023 pour couvrir jusqu\u2019en juin </span><span class=\"S7C4B S2D2 S2DE S2\" id=\"t4f_211\">2025 un nominal de </span><span class=\"S7C4C S2D2 S2DE S2\" id=\"t4g_211\">34,1 </span><span class=\"S7C4D S2D2 S2DE S2\" id=\"t4h_211\">millions d\u2019euros de dette. Elle dispose d\u2019un </span><span class=\"S7C4E S2DC S2DE S2\" id=\"t4i_211\">strike </span><span class=\"S7C4F S2D2 S2DE S2\" id=\"t4j_211\">\u00e0 3,0 </span><span class=\"S7C50 S2D2 S2DE S2\" id=\"t4k_211\">% sur </span><span class=\"S7C51 S2D2 S2DE S2\" id=\"t4l_211\">l\u2019euribor 3 </span><span class=\"S7C52 S2D2 S2DE S2\" id=\"t4m_211\">mois. \u00c0 noter que de nouvelles options seront mises en </span><span class=\"S7C53 S2D2 S2DE S2\" id=\"t4n_211\">place dans les 9 </span><span class=\"S7C54 S2D2 S2DE S2\" id=\"t4o_211\">prochains mois pour atteindre un nominal couvert </span><span class=\"S3D57 S2D2 S2DE S2\" id=\"t4p_211\">de 136,5 </span><span class=\"S7C55 S2D2 S2DE S2\" id=\"t4q_211\">millions d\u2019euros jusqu\u2019en juin </span><span class=\"S7C56 S2D2 S2DE S2\" id=\"t4r_211\">2025. </span><span class=\"S7C57 SBD4 S2\" id=\"t4s_211\">(en milliers d\u2019euros) </span><span class=\"S7C58 SBD3 S2\" id=\"t4t_211\">Date </span><span class=\"S7C59 SBD3 S2\" id=\"t4u_211\">\u00e9ch\u00e9ance </span><span class=\"S7C5A SBD3 S2\" id=\"t4v_211\">Prime </span><span class=\"S7C5B SBD3 S2\" id=\"t4w_211\">initiale </span><span class=\"S7C5C S71F S2\" id=\"t4x_211\">30/09/2023 </span><span class=\"S7C5D SBD3 S2\" id=\"t4y_211\">30/09/2022 </span><span class=\"S7C5E S71F S2\" id=\"t4z_211\">Notionnel </span><span class=\"S7C5F S71F S2\" id=\"t50_211\">Juste valeur </span><span class=\"S7C60 SBD3 S2\" id=\"t51_211\">Notionnel </span><span class=\"S7C61 SBD3 S2\" id=\"t52_211\">Juste valeur </span><span class=\"S4483 SBD5 S2\" id=\"t53_211\">Options de taux affect\u00e9es en couverture de la dette </span><span class=\"S7C62 SBD5 S2\" id=\"t54_211\">16/06/2024 </span><span class=\"S7C63 SBD5 S2\" id=\"t55_211\">2 </span><span class=\"S7C64 SBD5 S2\" id=\"t56_211\">041 </span><span class=\"S7C65 SBD5 S2\" id=\"t57_211\">136 </span><span class=\"S7C66 SBD5 S2\" id=\"t58_211\">500 </span><span class=\"S7C67 SBD5 S2\" id=\"t59_211\">1 </span><span class=\"S7C68 SBD5 S2\" id=\"t5a_211\">878 </span><span class=\"S7C69 SBD5 S2\" id=\"t5b_211\">- </span><span class=\"S7C6A SBD5 S2\" id=\"t5c_211\">- </span><span class=\"S284E SBD5 S2\" id=\"t5d_211\">Options de taux affect\u00e9es en couverture de la dette </span><span class=\"S7C6B SBD5 S2\" id=\"t5e_211\">16/06/2025 </span><span class=\"S7C6C SBD5 S2\" id=\"t5f_211\">255 </span><span class=\"S7C6D SBD5 S2\" id=\"t5g_211\">34 </span><span class=\"S7C6E SBD5 S2\" id=\"t5h_211\">125 </span><span class=\"S7C6F SBD5 S2\" id=\"t5i_211\">239 </span><span class=\"S7C70 SBD5 S2\" id=\"t5j_211\">- </span><span class=\"S7C71 SBD5 S2\" id=\"t5k_211\">- </span><span class=\"S4493 S71F S2\" id=\"t5l_211\">TOTAL D\u00c9RIV\u00c9S </span><span class=\"S7C72 S71F S2\" id=\"t5m_211\">2 </span><span class=\"S7C73 S71F S2\" id=\"t5n_211\">296 </span><span class=\"S7C74 S71F S2\" id=\"t5o_211\">170 </span><span class=\"S7C75 S71F S2\" id=\"t5p_211\">625 </span><span class=\"S7C76 S71F S2\" id=\"t5q_211\">2 </span><span class=\"S7C77 S71F S2\" id=\"t5r_211\">117 </span><span class=\"S7C78 S71F S2\" id=\"t5s_211\">- </span><span class=\"S7C79 S71F S2\" id=\"t5t_211\">- </span><span class=\"S7C7A S2D8 S2\" id=\"t5u_211\">Risque de change </span><span class=\"S7C7B S2D2 S2DE S2\" id=\"t5v_211\">La majorit\u00e9 des actifs et des passifs du Groupe est libell\u00e9e en euros. Seules quelques filiales ont des flux libell\u00e9s en devise. Ces filiales \u00e9tant </span><span class=\"S7C7C S2D2 S2DE S2\" id=\"t5w_211\">peu significatives, le Groupe n\u2019est pas expos\u00e9 aux variations du cours des devises. </span><span class=\"S7D42 S2D8 S2\" id=\"t35_213\">22.2 \u2013 Passifs financiers courants </span><span class=\"S7D43 SBD4 S2\" id=\"t36_213\">(en milliers d\u2019euros) </span><span class=\"S7D44 S71F S2\" id=\"t37_213\">30/09/2023 </span><span class=\"S7D45 SBD3 S2\" id=\"t38_213\">30/09/2022 </span><span class=\"S7697 SBD5 S2\" id=\"t39_213\">Comptes courants externes </span><span class=\"S7A94 SBD5 S2\" id=\"t3a_213\">6 </span><span class=\"S7A95 SBD5 S2\" id=\"t3b_213\">526 </span><span class=\"S7A96 SBD5 S2\" id=\"t3c_213\">8 </span><span class=\"S7788 SBD5 S2\" id=\"t3d_213\">068 </span><span class=\"S2AE8 S71F S2\" id=\"t3e_213\">TOTAL PASSIFS FINANCIERS COURANTS </span><span class=\"S7D46 S71F S2\" id=\"t3f_213\">6 </span><span class=\"S7D47 S71F S2\" id=\"t3g_213\">526 </span><span class=\"S7D48 S71F S2\" id=\"t3h_213\">8 </span><span class=\"S7D49 S71F S2\" id=\"t3i_213\">068 </span><span class=\"S1F51 S2D2 S2DE S2\" id=\"t3j_213\">Les passifs financiers courants correspondent essentiellement aux comptes courants vis-\u00e0-vis de parties li\u00e9es du Groupe ou partenaire. </span><span class=\"S7DB2 S625B S2\" id=\"t3w_214\">\u00c9ch\u00e9ancier des cr\u00e9ances et des dettes </span><span class=\"S2EA1 S625C S2\" id=\"t3x_214\">Note </span><span class=\"S7DB3 S625C S2\" id=\"t3y_214\">24 </span><span class=\"S7DB4 SBD4 S2\" id=\"t3z_214\">(en milliers d\u2019euros) </span><span class=\"S7DB5 S71F S2\" id=\"t40_214\">30/09/2023 </span><span class=\"S7DB6 SBD3 S2\" id=\"t41_214\">Montants non </span><span class=\"S7DB7 SBD3 S2\" id=\"t42_214\">\u00e9chus ou \u00e9chus </span><span class=\"S7DB8 SBD3 S2\" id=\"t43_214\">depuis - </span><span class=\"S7DB9 SBD3 S2\" id=\"t44_214\">1 </span><span class=\"S7DBA SBD3 S2\" id=\"t45_214\">an </span><span class=\"S7DBB SBD3 S2\" id=\"t46_214\">Montants avec </span><span class=\"S7DBC SBD3 S2\" id=\"t47_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DBD SBD3 S2\" id=\"t48_214\">entre 1 et </span><span class=\"S7DBE SBD3 S2\" id=\"t49_214\">5 </span><span class=\"S7DBF SBD3 S2\" id=\"t4a_214\">ans </span><span class=\"S7DC0 SBD3 S2\" id=\"t4b_214\">Montants avec </span><span class=\"S7DC1 SBD3 S2\" id=\"t4c_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DC2 SBD3 S2\" id=\"t4d_214\">&gt; </span><span class=\"S7DC3 SBD3 S2\" id=\"t4e_214\">5 </span><span class=\"S7DC4 SBD3 S2\" id=\"t4f_214\">ans </span><span class=\"S1F3B SBD5 S2\" id=\"t4g_214\">Autres actifs financiers non courants </span><span class=\"S7DC5 SBD5 S2\" id=\"t4h_214\">53 </span><span class=\"S7DC6 SBD5 S2\" id=\"t4i_214\">884 </span><span class=\"S7DC7 SBD5 S2\" id=\"t4j_214\">40 </span><span class=\"S7DC8 SBD5 S2\" id=\"t4k_214\">390 </span><span class=\"S7DC9 SBD5 S2\" id=\"t4l_214\">13 </span><span class=\"S7DCA SBD5 S2\" id=\"t4m_214\">289 </span><span class=\"S7DCB SBD5 S2\" id=\"t4n_214\">206 </span><span class=\"S3545 SBD5 S2\" id=\"t4o_214\">Clients et comptes rattach\u00e9s (en valeur nette) </span><span class=\"S7DCC SBD5 S2\" id=\"t4p_214\">171 </span><span class=\"S7DCD SBD5 S2\" id=\"t4q_214\">743 </span><span class=\"S7DCE SBD5 S2\" id=\"t4r_214\">171 </span><span class=\"S7DCF SBD5 S2\" id=\"t4s_214\">743 </span><span class=\"S7DD0 SBD5 S2\" id=\"t4t_214\">- </span><span class=\"S7DD1 SBD5 S2\" id=\"t4u_214\">- </span><span class=\"S5111 SBD5 S2\" id=\"t4v_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S36F5 SBD5 S2\" id=\"t4w_214\">309 </span><span class=\"S7DD2 SBD5 S2\" id=\"t4x_214\">371 </span><span class=\"S7DD3 SBD5 S2\" id=\"t4y_214\">309 </span><span class=\"S7DD4 SBD5 S2\" id=\"t4z_214\">371 </span><span class=\"S7DD5 SBD5 S2\" id=\"t50_214\">- </span><span class=\"S7DD6 SBD5 S2\" id=\"t51_214\">- </span><span class=\"S6AB7 S71F S2\" id=\"t52_214\">TOTAL ACTIF </span><span class=\"S7DD7 S71F S2\" id=\"t53_214\">534 </span><span class=\"S7DD8 S71F S2\" id=\"t54_214\">998 </span><span class=\"S7DD9 S71F S2\" id=\"t55_214\">521 </span><span class=\"S7DDA S71F S2\" id=\"t56_214\">503 </span><span class=\"S7DDB S71F S2\" id=\"t57_214\">13 </span><span class=\"S7DDC S71F S2\" id=\"t58_214\">289 </span><span class=\"S7DDD S71F S2\" id=\"t59_214\">206 </span><span class=\"S1E4E SBD5 S2\" id=\"t5a_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7DDE SBD5 S2\" id=\"t5b_214\">367 </span><span class=\"S7DDF SBD5 S2\" id=\"t5c_214\">954 </span><span class=\"S7DE0 SBD5 S2\" id=\"t5d_214\">367 </span><span class=\"S7DE1 SBD5 S2\" id=\"t5e_214\">954 </span><span class=\"S7DE2 SBD5 S2\" id=\"t5f_214\">- </span><span class=\"S7DE3 SBD5 S2\" id=\"t5g_214\">- </span><span class=\"S1F4B SBD5 S2\" id=\"t5h_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7DE4 SBD5 S2\" id=\"t5i_214\">610 </span><span class=\"S7DE5 SBD5 S2\" id=\"t5j_214\">435 </span><span class=\"S7DE6 SBD5 S2\" id=\"t5k_214\">610 </span><span class=\"S7DE7 SBD5 S2\" id=\"t5l_214\">435 </span><span class=\"S7DE8 SBD5 S2\" id=\"t5m_214\">- </span><span class=\"S7DE9 SBD5 S2\" id=\"t5n_214\">- </span><span class=\"S69A8 S71F S2\" id=\"t5o_214\">TOTAL PASSIF </span><span class=\"S7DEA S71F S2\" id=\"t5p_214\">978 </span><span class=\"S7DEB S71F S2\" id=\"t5q_214\">389 </span><span class=\"S7DEC S71F S2\" id=\"t5r_214\">978 </span><span class=\"S7DED S71F S2\" id=\"t5s_214\">389 </span><span class=\"S7DEE S71F S2\" id=\"t5t_214\">- </span><span class=\"S7DEF S71F S2\" id=\"t5u_214\">- </span><span class=\"S82E9 S625B S2\" id=\"t2z_224\">\u00c9v\u00e9nements significatifs intervenus depuis </span><span class=\"S82EA S625B S2\" id=\"t30_224\">la </span><span class=\"S82EB S625B S2\" id=\"t31_224\">cl\u00f4ture </span><span class=\"S82EC S625C S2\" id=\"t32_224\">Note </span><span class=\"S82ED S625C S2\" id=\"t33_224\">38 </span><span class=\"S82EE S625B S2\" id=\"t34_224\">de </span><span class=\"S82EF S625B S2\" id=\"t35_224\">l\u2019exercice </span><span class=\"S82F0 S625B S2\" id=\"t36_224\">2022/2023 </span><span class=\"S82F1 S2D8 S2\" id=\"t37_224\">38.1 \u2013 Couverture de taux </span><span class=\"S82F2 S2D2 S2DE S2\" id=\"t38_224\">Dans le cadre de la strat\u00e9gie de couverture du taux d\u2019int\u00e9r\u00eat, le </span><span class=\"S82F3 S2D2 S2DE S2\" id=\"t39_224\">Groupe a mis en place en octobre </span><span class=\"S82F4 S2D2 S2DE S2\" id=\"t3a_224\">2023 une tranche suppl\u00e9mentaire </span><span class=\"S82F5 S2D2 S2DE S2\" id=\"t3b_224\">d\u2019options de taux, qui vient s\u2019ajouter \u00e0 celle mise en place en </span><span class=\"S82F6 S2D2 S2DE S2\" id=\"t3c_224\">juillet </span><span class=\"S82F7 S2D2 S2DE S2\" id=\"t3d_224\">2023 (cf. </span><span class=\"S82F8 S2D2 S2DE S2\" id=\"t3e_224\">note </span><span class=\"S82F9 S2D2 S2DE S2\" id=\"t3f_224\">2, </span><span class=\"S82FA S2D2 S2DE S2\" id=\"t3g_224\">\u00a72.4). </span><span class=\"S82FB S2D2 S2DE S2\" id=\"t3h_224\">Ces options couvriront jusqu\u2019en juin </span><span class=\"S82FC S2D2 S2DE S2\" id=\"t3i_224\">2025 un nominal de </span><span class=\"S3CA3 S2D2 S2DE S2\" id=\"t3j_224\">34,1 </span><span class=\"S82FD S2D2 S2DE S2\" id=\"t3k_224\">millions d\u2019euros de dette. Elle dispose d\u2019un </span><span class=\"S82FE S2DC S2DE S2\" id=\"t3l_224\">strike </span><span class=\"S82FF S2D2 S2DE S2\" id=\"t3m_224\">\u00e0 3,0 </span><span class=\"S8300 S2D2 S2DE S2\" id=\"t3n_224\">% sur </span><span class=\"S8301 S2D2 S2DE S2\" id=\"t3o_224\">l\u2019euribor 3 </span><span class=\"S8302 S2D2 S2DE S2\" id=\"t3p_224\">mois. Pour la mise en place de ces options, le Groupe a </span><span class=\"S8303 S2D2 S2DE S2\" id=\"t3q_224\">vers\u00e9 une prime de 0,2 </span><span class=\"S8304 S2D2 S2DE S2\" id=\"t3r_224\">million d\u2019euros. \u00c0 noter que des nouvelles </span><span class=\"S8305 S2D2 S2DE S2\" id=\"t3s_224\">options seront mises en place dans les 6 </span><span class=\"S8306 S2D2 S2DE S2\" id=\"t3t_224\">prochains mois pour </span><span class=\"S8307 S2D2 S2DE S2\" id=\"t3u_224\">atteindre un nominal couvert de 136,5 </span><span class=\"S8308 S2D2 S2DE S2\" id=\"t3v_224\">millions d\u2019euros jusqu\u2019en </span><span class=\"S287B S2D2 S2DE S2\" id=\"t3w_224\">juin </span><span class=\"S8309 S2D2 S2DE S2\" id=\"t3x_224\">2025. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30802": {
   "value": "<span class=\"S649F S2D8 S2\" id=\"t4k_175\">1.15 \u2013 Actifs financiers non courants </span><span class=\"S64A0 S2D2 S2DE S2\" id=\"t4l_175\">Cette cat\u00e9gorie comprend principalement les actifs financiers ainsi </span><span class=\"S64A1 S2D2 S2DE S2\" id=\"t4m_175\">que les cr\u00e9ances rattach\u00e9es \u00e0 des participations, les pr\u00eats et les </span><span class=\"S2924 S2D2 S2DE S2\" id=\"t4n_175\">d\u00e9p\u00f4ts de garantie qui ont une \u00e9ch\u00e9ance sup\u00e9rieure \u00e0 12 </span><span class=\"S64A2 S2D2 S2DE S2\" id=\"t4o_175\">mois. </span><span class=\"S64A3 S2D2 S2DE S2\" id=\"t4p_175\">Les titres de participation dans les soci\u00e9t\u00e9s non consolid\u00e9es </span><span class=\"S64A4 S2D2 S2DE S2\" id=\"t4q_175\">figurent au bilan pour leur juste valeur. Les variations de valeur </span><span class=\"S64A5 S2D2 S2DE S2\" id=\"t4r_175\">positives et n\u00e9gatives sont enregistr\u00e9es directement en capitaux </span><span class=\"S64A6 S2D2 S2DE S2\" id=\"t4s_175\">propres selon l\u2019option irr\u00e9vocable propos\u00e9e par IFRS </span><span class=\"S64A7 S2D2 S2DE S2\" id=\"t4t_175\">9. Les r\u00e9serves </span><span class=\"S64A8 S2D2 S2DE S2\" id=\"t4u_175\">de </span><span class=\"S64A9 S2D2 S2DE S2\" id=\"t4v_175\">juste </span><span class=\"S64AA S2D2 S2DE S2\" id=\"t4w_175\">valeur </span><span class=\"S64AB S2D2 S2DE S2\" id=\"t4x_175\">ainsi </span><span class=\"S64AC S2D2 S2DE S2\" id=\"t4y_175\">constitu\u00e9es </span><span class=\"S64AD S2D2 S2DE S2\" id=\"t4z_175\">ne </span><span class=\"S64AE S2D2 S2DE S2\" id=\"t50_175\">sont </span><span class=\"S64AF S2D2 S2DE S2\" id=\"t51_175\">pas </span><span class=\"S64B0 S2D2 S2DE S2\" id=\"t52_175\">recyclables </span><span class=\"S64B1 S2D2 S2DE S2\" id=\"t53_175\">ult\u00e9rieurement en r\u00e9sultat, en cas de cession. Seuls les dividendes </span><span class=\"S64B2 S2D2 S2DE S2\" id=\"t54_175\">re\u00e7us sont comptabilis\u00e9s en r\u00e9sultat financier. La juste valeur </span><span class=\"S64B3 S2D2 S2DE S2\" id=\"t55_175\">correspond pour les titres cot\u00e9s au cours de Bourse et pour les </span><span class=\"S64B4 S2D2 S2DE S2\" id=\"t56_175\">titres non cot\u00e9s \u00e0 une estimation de leur juste valeur. </span><span class=\"S64B5 S2D2 S2DE S2\" id=\"t7_176\">Les pr\u00eats, cr\u00e9ances rattach\u00e9es \u00e0 des participations et d\u00e9p\u00f4ts de </span><span class=\"S64B6 S2D2 S2DE S2\" id=\"t8_176\">garantie sont comptabilis\u00e9es au co\u00fbt amorti sur la base du taux </span><span class=\"S64B7 S2D2 S2DE S2\" id=\"t9_176\">d\u2019int\u00e9r\u00eat effectif lorsqu\u2019il respecte la d\u00e9finition de \u00ab </span><span class=\"S64B8 S2D2 S2DE S2\" id=\"ta_176\">pr\u00eat basique </span><span class=\"S64B9 S2D2 S2DE S2\" id=\"tb_176\">\u00bb </span><span class=\"S64BA S2D2 S2DE S2\" id=\"tc_176\">au sens de la norme IFRS </span><span class=\"S64BB S2D2 S2DE S2\" id=\"td_176\">9. Lors de leur comptabilisation initiale, </span><span class=\"S64BC S2D2 S2DE S2\" id=\"te_176\">une d\u00e9pr\u00e9ciation est reconnue \u00e0 hauteur des pertes de cr\u00e9dit </span><span class=\"S64BD S2D2 S2DE S2\" id=\"tf_176\">attendues r\u00e9sultant d\u2019\u00e9v\u00e8nements pouvant survenir dans les douze </span><span class=\"S64BE S2D2 S2DE S2\" id=\"tg_176\">prochains mois. En cas de d\u00e9gradation significative de la qualit\u00e9 de </span><span class=\"S64BF S2D2 S2DE S2\" id=\"th_176\">cr\u00e9dit de la contrepartie, la d\u00e9pr\u00e9ciation initiale est compl\u00e9t\u00e9e pour </span><span class=\"S64C0 S2D2 S2DE S2\" id=\"ti_176\">couvrir la totalit\u00e9 des pertes attendues sur la maturit\u00e9 r\u00e9siduelle de </span><span class=\"S4532 S2D2 S2DE S2\" id=\"tj_176\">la cr\u00e9ance. </span><span class=\"S64D8 S2D2 S2DE S2\" id=\"t19_176\">Compte tenu des activit\u00e9s du Groupe, les cr\u00e9ances clients sont \u00e0 </span><span class=\"S64D9 S2D2 S2DE S2\" id=\"t1a_176\">court terme et sont donc comptabilis\u00e9es \u00e0 leur valeur nominale. </span><span class=\"S64DA S2D2 S2DE S2\" id=\"t1b_176\">Elles font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation sur la base des pertes de cr\u00e9dit </span><span class=\"S64DB S2D2 S2DE S2\" id=\"t1c_176\">attendues sur leur dur\u00e9e de vie, en application du mod\u00e8le simplifi\u00e9 </span><span class=\"S64DC S2D2 S2DE S2\" id=\"t1d_176\">de la norme IFRS </span><span class=\"S64DD S2D2 S2DE S2\" id=\"t1e_176\">9. Le montant des d\u00e9pr\u00e9ciations est d\u00e9termin\u00e9 de </span><span class=\"S64DE S2D2 S2DE S2\" id=\"t1f_176\">mani\u00e8re statistique sur la base d\u2019un pourcentage de d\u00e9pr\u00e9ciation </span><span class=\"S64DF S2D2 S2DE S2\" id=\"t1g_176\">sur les cr\u00e9ances clients en fonction de leur ant\u00e9riorit\u00e9 et du canal </span><span class=\"S5D76 S2D2 S2DE S2\" id=\"t1h_176\">de vente respectif. </span><span class=\"S6577 S2D8 S2\" id=\"t2g_177\">1.23 \u2013 Emprunts et dettes financi\u00e8res </span><span class=\"S6578 S2D2 S2DE S2\" id=\"t2h_177\">Tous les emprunts sont initialement enregistr\u00e9s au co\u00fbt qui </span><span class=\"S6579 S2D2 S2DE S2\" id=\"t2i_177\">correspond \u00e0 la juste valeur du montant re\u00e7u nette des co\u00fbts directs </span><span class=\"S657A S2D2 S2DE S2\" id=\"t2j_177\">li\u00e9s \u00e0 la mise en place de l\u2019emprunt. Par la suite, ces emprunts sont </span><span class=\"S657B S2D2 S2DE S2\" id=\"t2k_177\">comptabilis\u00e9s au co\u00fbt amorti en utilisant la m\u00e9thode du taux </span><span class=\"S657C S2D2 S2DE S2\" id=\"t2l_177\">d\u2019int\u00e9r\u00eat effectif, la diff\u00e9rence entre le co\u00fbt et la valeur de </span><span class=\"S657D S2D2 S2DE S2\" id=\"t2m_177\">remboursement \u00e9tant comptabilis\u00e9e dans le compte de r\u00e9sultat sur </span><span class=\"S1DBA S2D2 S2DE S2\" id=\"t2n_177\">la dur\u00e9e des emprunts. </span><span class=\"S657E S2D2 S2DE S2\" id=\"t2o_177\">Le taux d\u2019int\u00e9r\u00eat effectif correspond au taux qui permet d\u2019obtenir la </span><span class=\"S657F S2D2 S2DE S2\" id=\"t2p_177\">valeur comptable d\u2019un emprunt \u00e0 l\u2019origine en actualisant les </span><span class=\"S6580 S2D2 S2DE S2\" id=\"t2q_177\">d\u00e9caissements et encaissements de tr\u00e9sorerie futurs attendus sur </span><span class=\"S6581 S2D2 S2DE S2\" id=\"t2r_177\">sa dur\u00e9e de vie. La valeur comptable de l\u2019emprunt \u00e0 l\u2019origine inclut </span><span class=\"S6582 S2D2 S2DE S2\" id=\"t2s_177\">les co\u00fbts de transactions de l\u2019op\u00e9ration ainsi que toutes les primes </span><span class=\"S1B70 S2D2 S2DE S2\" id=\"t2t_177\">d\u2019\u00e9mission \u00e9ventuelles. </span><span class=\"S6583 S2D2 S2DE S2\" id=\"t2u_177\">En cas de couverture de la charge d\u2019int\u00e9r\u00eats future avec des </span><span class=\"S6584 S2DC S2DE S2\" id=\"t2v_177\">caps</span><span class=\"S6585 S2D2 S2DE S2\" id=\"t2w_177\">, la </span><span class=\"S6586 S2D2 S2DE S2\" id=\"t2x_177\">dette financi\u00e8re dont les flux sont couverts reste comptabilis\u00e9e au </span><span class=\"S2A69 S2D2 S2DE S2\" id=\"t2y_177\">co\u00fbt amorti. </span><span class=\"S6587 S2D8 S2\" id=\"t2z_177\">1.24 \u2013 Instruments d\u00e9riv\u00e9s </span><span class=\"S6588 S2D2 S2DE S2\" id=\"t30_177\">Dans le cas d\u2019emprunts et dettes aupr\u00e8s des \u00e9tablissements de </span><span class=\"S6589 S2D2 S2DE S2\" id=\"t31_177\">cr\u00e9dit \u00e0 taux variable, le Groupe Pierre </span><span class=\"S658A S2D2 S2DE S2\" id=\"t32_177\">&amp; </span><span class=\"S658B S2D2 S2DE S2\" id=\"t33_177\">Vacances-Center Parcs peut </span><span class=\"S658C S2D2 S2DE S2\" id=\"t34_177\">\u00eatre amen\u00e9 \u00e0 couvrir sa charge future d\u2019int\u00e9r\u00eats en utilisant des </span><span class=\"S658D S2D2 S2DE S2\" id=\"t35_177\">instruments d\u00e9riv\u00e9s tels que des </span><span class=\"S658E S2DC S2DE S2\" id=\"t36_177\">swaps </span><span class=\"S658F S2D2 S2DE S2\" id=\"t37_177\">de taux d\u2019int\u00e9r\u00eat ou des </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t38_177\">options de taux. </span><span class=\"S6590 S2D2 S2E1 S2\" id=\"t39_177\">La politique du Groupe est de r\u00e9duire son exposition aux fluctuations </span><span class=\"S6591 S2D2 S2E1 S2\" id=\"t3a_177\">des taux d\u2019int\u00e9r\u00eat. Ce risque fait l\u2019objet d\u2019une gestion centralis\u00e9e qui </span><span class=\"S6592 S2D2 S2E1 S2\" id=\"t3b_177\">permet de d\u00e9finir les grandes orientations en mati\u00e8re de couverture. </span><span class=\"S6593 S2D2 S2E1 S2\" id=\"t3c_177\">Les positions sont n\u00e9goci\u00e9es sur des march\u00e9s de gr\u00e9 \u00e0 gr\u00e9 avec des </span><span class=\"S6594 S2D2 S2E1 S2\" id=\"t3d_177\">contreparties bancaires de premier rang. </span><span class=\"S3968 S2D2 S2DE S2\" id=\"t3e_177\">Le Groupe applique la comptabilit\u00e9 de couverture si </span><span class=\"S6595 S2D2 S2DE S2\" id=\"t3f_177\">: </span><span class=\"S6596 S2D2 S2DE S2\" id=\"t3g_177\">la relation de couverture est clairement document\u00e9e \u00e0 la date de </span><span class=\"S6597 S2DB S2DE S2\" id=\"t3h_177\">E </span><span class=\"S37D3 S2D2 S2DE S2\" id=\"t3i_177\">mise en place </span><span class=\"S6598 S2D2 S2DE S2\" id=\"t3j_177\">; et </span><span class=\"S6599 S2D2 S2DE S2\" id=\"t3k_177\">l\u2019efficacit\u00e9 de la relation de couverture est d\u00e9montr\u00e9e de fa\u00e7on </span><span class=\"S3975 S2DB S2DE S2\" id=\"t3l_177\">E </span><span class=\"S37D6 S2D2 S2DE S2\" id=\"t3m_177\">prospective et r\u00e9trospective \u00e0 chaque arr\u00eat\u00e9 comptable. </span><span class=\"S659A S2D2 S2DE S2\" id=\"t3n_177\">Les instruments financiers d\u00e9riv\u00e9s sont enregistr\u00e9s au bilan \u00e0 leur </span><span class=\"S279E S2D2 S2DE S2\" id=\"t3o_177\">juste valeur. La valeur de march\u00e9 est \u00e9tablie sur la base des donn\u00e9es </span><span class=\"S659B S2D2 S2DE S2\" id=\"t3p_177\">de march\u00e9 et est confirm\u00e9e par des cotations d\u2019\u00e9tablissements </span><span class=\"S659C S2D2 S2DE S2\" id=\"t3q_177\">financiers. </span><span class=\"S659D S2D2 S124C S2\" id=\"t3r_177\">Les variations de juste valeur des instruments document\u00e9s comme </span><span class=\"S659E S2D2 S124C S2\" id=\"t3s_177\">instruments de couverture de flux de tr\u00e9sorerie sont comptabilis\u00e9es </span><span class=\"S659F S2D2 S124C S2\" id=\"t3t_177\">directement dans les capitaux propres pour la partie efficace de la </span><span class=\"S65A0 S2D2 S124C S2\" id=\"t3u_177\">couverture. En l\u2019absence de relation de couverture document\u00e9e les </span><span class=\"S65A1 S2D2 S124C S2\" id=\"t3v_177\">variations </span><span class=\"S65A2 S2D2 S124C S2\" id=\"t3w_177\">de </span><span class=\"S65A3 S2D2 S124C S2\" id=\"t3x_177\">valeur </span><span class=\"S65A4 S2D2 S124C S2\" id=\"t3y_177\">des </span><span class=\"S65A5 S2D2 S124C S2\" id=\"t3z_177\">instruments </span><span class=\"S65A6 S2D2 S124C S2\" id=\"t40_177\">financiers </span><span class=\"S65A7 S2D2 S124C S2\" id=\"t41_177\">d\u00e9riv\u00e9s </span><span class=\"S65A8 S2D2 S124C S2\" id=\"t42_177\">sont </span><span class=\"S65A9 S2D2 S124C S2\" id=\"t43_177\">enregistr\u00e9es en r\u00e9sultat financier. La partie inefficace des couvertures </span><span class=\"S65AA S2D2 S124C S2\" id=\"t44_177\">document\u00e9es est \u00e9galement enregistr\u00e9e en r\u00e9sultat financier. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30803": {
   "value": "<span class=\"S649F S2D8 S2\" id=\"t4k_175\">1.15 \u2013 Actifs financiers non courants </span><span class=\"S64A0 S2D2 S2DE S2\" id=\"t4l_175\">Cette cat\u00e9gorie comprend principalement les actifs financiers ainsi </span><span class=\"S64A1 S2D2 S2DE S2\" id=\"t4m_175\">que les cr\u00e9ances rattach\u00e9es \u00e0 des participations, les pr\u00eats et les </span><span class=\"S2924 S2D2 S2DE S2\" id=\"t4n_175\">d\u00e9p\u00f4ts de garantie qui ont une \u00e9ch\u00e9ance sup\u00e9rieure \u00e0 12 </span><span class=\"S64A2 S2D2 S2DE S2\" id=\"t4o_175\">mois. </span><span class=\"S64A3 S2D2 S2DE S2\" id=\"t4p_175\">Les titres de participation dans les soci\u00e9t\u00e9s non consolid\u00e9es </span><span class=\"S64A4 S2D2 S2DE S2\" id=\"t4q_175\">figurent au bilan pour leur juste valeur. Les variations de valeur </span><span class=\"S64A5 S2D2 S2DE S2\" id=\"t4r_175\">positives et n\u00e9gatives sont enregistr\u00e9es directement en capitaux </span><span class=\"S64A6 S2D2 S2DE S2\" id=\"t4s_175\">propres selon l\u2019option irr\u00e9vocable propos\u00e9e par IFRS </span><span class=\"S64A7 S2D2 S2DE S2\" id=\"t4t_175\">9. Les r\u00e9serves </span><span class=\"S64A8 S2D2 S2DE S2\" id=\"t4u_175\">de </span><span class=\"S64A9 S2D2 S2DE S2\" id=\"t4v_175\">juste </span><span class=\"S64AA S2D2 S2DE S2\" id=\"t4w_175\">valeur </span><span class=\"S64AB S2D2 S2DE S2\" id=\"t4x_175\">ainsi </span><span class=\"S64AC S2D2 S2DE S2\" id=\"t4y_175\">constitu\u00e9es </span><span class=\"S64AD S2D2 S2DE S2\" id=\"t4z_175\">ne </span><span class=\"S64AE S2D2 S2DE S2\" id=\"t50_175\">sont </span><span class=\"S64AF S2D2 S2DE S2\" id=\"t51_175\">pas </span><span class=\"S64B0 S2D2 S2DE S2\" id=\"t52_175\">recyclables </span><span class=\"S64B1 S2D2 S2DE S2\" id=\"t53_175\">ult\u00e9rieurement en r\u00e9sultat, en cas de cession. Seuls les dividendes </span><span class=\"S64B2 S2D2 S2DE S2\" id=\"t54_175\">re\u00e7us sont comptabilis\u00e9s en r\u00e9sultat financier. La juste valeur </span><span class=\"S64B3 S2D2 S2DE S2\" id=\"t55_175\">correspond pour les titres cot\u00e9s au cours de Bourse et pour les </span><span class=\"S64B4 S2D2 S2DE S2\" id=\"t56_175\">titres non cot\u00e9s \u00e0 une estimation de leur juste valeur. </span><span class=\"S64B5 S2D2 S2DE S2\" id=\"t7_176\">Les pr\u00eats, cr\u00e9ances rattach\u00e9es \u00e0 des participations et d\u00e9p\u00f4ts de </span><span class=\"S64B6 S2D2 S2DE S2\" id=\"t8_176\">garantie sont comptabilis\u00e9es au co\u00fbt amorti sur la base du taux </span><span class=\"S64B7 S2D2 S2DE S2\" id=\"t9_176\">d\u2019int\u00e9r\u00eat effectif lorsqu\u2019il respecte la d\u00e9finition de \u00ab </span><span class=\"S64B8 S2D2 S2DE S2\" id=\"ta_176\">pr\u00eat basique </span><span class=\"S64B9 S2D2 S2DE S2\" id=\"tb_176\">\u00bb </span><span class=\"S64BA S2D2 S2DE S2\" id=\"tc_176\">au sens de la norme IFRS </span><span class=\"S64BB S2D2 S2DE S2\" id=\"td_176\">9. Lors de leur comptabilisation initiale, </span><span class=\"S64BC S2D2 S2DE S2\" id=\"te_176\">une d\u00e9pr\u00e9ciation est reconnue \u00e0 hauteur des pertes de cr\u00e9dit </span><span class=\"S64BD S2D2 S2DE S2\" id=\"tf_176\">attendues r\u00e9sultant d\u2019\u00e9v\u00e8nements pouvant survenir dans les douze </span><span class=\"S64BE S2D2 S2DE S2\" id=\"tg_176\">prochains mois. En cas de d\u00e9gradation significative de la qualit\u00e9 de </span><span class=\"S64BF S2D2 S2DE S2\" id=\"th_176\">cr\u00e9dit de la contrepartie, la d\u00e9pr\u00e9ciation initiale est compl\u00e9t\u00e9e pour </span><span class=\"S64C0 S2D2 S2DE S2\" id=\"ti_176\">couvrir la totalit\u00e9 des pertes attendues sur la maturit\u00e9 r\u00e9siduelle de </span><span class=\"S4532 S2D2 S2DE S2\" id=\"tj_176\">la cr\u00e9ance. </span><span class=\"S64D8 S2D2 S2DE S2\" id=\"t19_176\">Compte tenu des activit\u00e9s du Groupe, les cr\u00e9ances clients sont \u00e0 </span><span class=\"S64D9 S2D2 S2DE S2\" id=\"t1a_176\">court terme et sont donc comptabilis\u00e9es \u00e0 leur valeur nominale. </span><span class=\"S64DA S2D2 S2DE S2\" id=\"t1b_176\">Elles font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation sur la base des pertes de cr\u00e9dit </span><span class=\"S64DB S2D2 S2DE S2\" id=\"t1c_176\">attendues sur leur dur\u00e9e de vie, en application du mod\u00e8le simplifi\u00e9 </span><span class=\"S64DC S2D2 S2DE S2\" id=\"t1d_176\">de la norme IFRS </span><span class=\"S64DD S2D2 S2DE S2\" id=\"t1e_176\">9. Le montant des d\u00e9pr\u00e9ciations est d\u00e9termin\u00e9 de </span><span class=\"S64DE S2D2 S2DE S2\" id=\"t1f_176\">mani\u00e8re statistique sur la base d\u2019un pourcentage de d\u00e9pr\u00e9ciation </span><span class=\"S64DF S2D2 S2DE S2\" id=\"t1g_176\">sur les cr\u00e9ances clients en fonction de leur ant\u00e9riorit\u00e9 et du canal </span><span class=\"S5D76 S2D2 S2DE S2\" id=\"t1h_176\">de vente respectif. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30810": {
   "value": "<span class=\"S64A3 S2D2 S2DE S2\" id=\"t4p_175\">Les titres de participation dans les soci\u00e9t\u00e9s non consolid\u00e9es </span><span class=\"S64A4 S2D2 S2DE S2\" id=\"t4q_175\">figurent au bilan pour leur juste valeur. Les variations de valeur </span><span class=\"S64A5 S2D2 S2DE S2\" id=\"t4r_175\">positives et n\u00e9gatives sont enregistr\u00e9es directement en capitaux </span><span class=\"S64A6 S2D2 S2DE S2\" id=\"t4s_175\">propres selon l\u2019option irr\u00e9vocable propos\u00e9e par IFRS </span><span class=\"S64A7 S2D2 S2DE S2\" id=\"t4t_175\">9. Les r\u00e9serves </span><span class=\"S64A8 S2D2 S2DE S2\" id=\"t4u_175\">de </span><span class=\"S64A9 S2D2 S2DE S2\" id=\"t4v_175\">juste </span><span class=\"S64AA S2D2 S2DE S2\" id=\"t4w_175\">valeur </span><span class=\"S64AB S2D2 S2DE S2\" id=\"t4x_175\">ainsi </span><span class=\"S64AC S2D2 S2DE S2\" id=\"t4y_175\">constitu\u00e9es </span><span class=\"S64AD S2D2 S2DE S2\" id=\"t4z_175\">ne </span><span class=\"S64AE S2D2 S2DE S2\" id=\"t50_175\">sont </span><span class=\"S64AF S2D2 S2DE S2\" id=\"t51_175\">pas </span><span class=\"S64B0 S2D2 S2DE S2\" id=\"t52_175\">recyclables </span><span class=\"S64B1 S2D2 S2DE S2\" id=\"t53_175\">ult\u00e9rieurement en r\u00e9sultat, en cas de cession. Seuls les dividendes </span><span class=\"S64B2 S2D2 S2DE S2\" id=\"t54_175\">re\u00e7us sont comptabilis\u00e9s en r\u00e9sultat financier. La juste valeur </span><span class=\"S64B3 S2D2 S2DE S2\" id=\"t55_175\">correspond pour les titres cot\u00e9s au cours de Bourse et pour les </span><span class=\"S64B4 S2D2 S2DE S2\" id=\"t56_175\">titres non cot\u00e9s \u00e0 une estimation de leur juste valeur. </span><span class=\"S748E S625B S2\" id=\"t2o_197\">Titres de participation non consolid\u00e9s </span><span class=\"S748F S625C S2\" id=\"t2p_197\">Note </span><span class=\"S7490 S625C S2\" id=\"t2q_197\">11 </span><span class=\"S7491 SBD4 S2\" id=\"t2r_197\">(en milliers d\u2019euros) </span><span class=\"S7492 S71F S2\" id=\"t2s_197\">30/09/2023 </span><span class=\"S7493 SBD3 S2\" id=\"t2t_197\">30/09/2022 </span><span class=\"S3C58 SBD5 S2\" id=\"t2u_197\">Titres de participation </span><span class=\"S7494 SBD5 S2\" id=\"t2v_197\">781 </span><span class=\"S7495 SBD5 S2\" id=\"t2w_197\">813 </span><span class=\"S2379 S71F S2\" id=\"t2x_197\">TOTAL </span><span class=\"S7496 S71F S2\" id=\"t2y_197\">781 </span><span class=\"S6F07 S71F S2\" id=\"t2z_197\">813 </span><span class=\"S7497 S2D2 S2DE S2\" id=\"t30_197\">Les autres \u00ab </span><span class=\"S7498 S2D2 S2DE S2\" id=\"t31_197\">Titres de participation non consolid\u00e9s </span><span class=\"S7499 S2D2 S2DE S2\" id=\"t32_197\">\u00bb correspondent \u00e0 des titres de participation dans diverses soci\u00e9t\u00e9s, dans lesquelles le </span><span class=\"S182C S2D2 S2DE S2\" id=\"t33_197\">Groupe Pierre </span><span class=\"S749A S2D2 S2DE S2\" id=\"t34_197\">&amp; </span><span class=\"S749B S2D2 S2DE S2\" id=\"t35_197\">Vacances-Center Parcs ne d\u00e9tient pas le contr\u00f4le et n\u2019exerce pas d\u2019influence notable. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30811": {
   "value": "<span class=\"S64A3 S2D2 S2DE S2\" id=\"t4p_175\">Les titres de participation dans les soci\u00e9t\u00e9s non consolid\u00e9es </span><span class=\"S64A4 S2D2 S2DE S2\" id=\"t4q_175\">figurent au bilan pour leur juste valeur. Les variations de valeur </span><span class=\"S64A5 S2D2 S2DE S2\" id=\"t4r_175\">positives et n\u00e9gatives sont enregistr\u00e9es directement en capitaux </span><span class=\"S64A6 S2D2 S2DE S2\" id=\"t4s_175\">propres selon l\u2019option irr\u00e9vocable propos\u00e9e par IFRS </span><span class=\"S64A7 S2D2 S2DE S2\" id=\"t4t_175\">9. Les r\u00e9serves </span><span class=\"S64A8 S2D2 S2DE S2\" id=\"t4u_175\">de </span><span class=\"S64A9 S2D2 S2DE S2\" id=\"t4v_175\">juste </span><span class=\"S64AA S2D2 S2DE S2\" id=\"t4w_175\">valeur </span><span class=\"S64AB S2D2 S2DE S2\" id=\"t4x_175\">ainsi </span><span class=\"S64AC S2D2 S2DE S2\" id=\"t4y_175\">constitu\u00e9es </span><span class=\"S64AD S2D2 S2DE S2\" id=\"t4z_175\">ne </span><span class=\"S64AE S2D2 S2DE S2\" id=\"t50_175\">sont </span><span class=\"S64AF S2D2 S2DE S2\" id=\"t51_175\">pas </span><span class=\"S64B0 S2D2 S2DE S2\" id=\"t52_175\">recyclables </span><span class=\"S64B1 S2D2 S2DE S2\" id=\"t53_175\">ult\u00e9rieurement en r\u00e9sultat, en cas de cession. Seuls les dividendes </span><span class=\"S64B2 S2D2 S2DE S2\" id=\"t54_175\">re\u00e7us sont comptabilis\u00e9s en r\u00e9sultat financier. La juste valeur </span><span class=\"S64B3 S2D2 S2DE S2\" id=\"t55_175\">correspond pour les titres cot\u00e9s au cours de Bourse et pour les </span><span class=\"S64B4 S2D2 S2DE S2\" id=\"t56_175\">titres non cot\u00e9s \u00e0 une estimation de leur juste valeur. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30845": {
   "value": "<span class=\"S64B5 S2D2 S2DE S2\" id=\"t7_176\">Les pr\u00eats, cr\u00e9ances rattach\u00e9es \u00e0 des participations et d\u00e9p\u00f4ts de </span><span class=\"S64B6 S2D2 S2DE S2\" id=\"t8_176\">garantie sont comptabilis\u00e9es au co\u00fbt amorti sur la base du taux </span><span class=\"S64B7 S2D2 S2DE S2\" id=\"t9_176\">d\u2019int\u00e9r\u00eat effectif lorsqu\u2019il respecte la d\u00e9finition de \u00ab </span><span class=\"S64B8 S2D2 S2DE S2\" id=\"ta_176\">pr\u00eat basique </span><span class=\"S64B9 S2D2 S2DE S2\" id=\"tb_176\">\u00bb </span><span class=\"S64BA S2D2 S2DE S2\" id=\"tc_176\">au sens de la norme IFRS </span><span class=\"S64BB S2D2 S2DE S2\" id=\"td_176\">9. Lors de leur comptabilisation initiale, </span><span class=\"S64BC S2D2 S2DE S2\" id=\"te_176\">une d\u00e9pr\u00e9ciation est reconnue \u00e0 hauteur des pertes de cr\u00e9dit </span><span class=\"S64BD S2D2 S2DE S2\" id=\"tf_176\">attendues r\u00e9sultant d\u2019\u00e9v\u00e8nements pouvant survenir dans les douze </span><span class=\"S64BE S2D2 S2DE S2\" id=\"tg_176\">prochains mois. En cas de d\u00e9gradation significative de la qualit\u00e9 de </span><span class=\"S64BF S2D2 S2DE S2\" id=\"th_176\">cr\u00e9dit de la contrepartie, la d\u00e9pr\u00e9ciation initiale est compl\u00e9t\u00e9e pour </span><span class=\"S64C0 S2D2 S2DE S2\" id=\"ti_176\">couvrir la totalit\u00e9 des pertes attendues sur la maturit\u00e9 r\u00e9siduelle de </span><span class=\"S4532 S2D2 S2DE S2\" id=\"tj_176\">la cr\u00e9ance. </span><span class=\"S64D8 S2D2 S2DE S2\" id=\"t19_176\">Compte tenu des activit\u00e9s du Groupe, les cr\u00e9ances clients sont \u00e0 </span><span class=\"S64D9 S2D2 S2DE S2\" id=\"t1a_176\">court terme et sont donc comptabilis\u00e9es \u00e0 leur valeur nominale. </span><span class=\"S64DA S2D2 S2DE S2\" id=\"t1b_176\">Elles font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation sur la base des pertes de cr\u00e9dit </span><span class=\"S64DB S2D2 S2DE S2\" id=\"t1c_176\">attendues sur leur dur\u00e9e de vie, en application du mod\u00e8le simplifi\u00e9 </span><span class=\"S64DC S2D2 S2DE S2\" id=\"t1d_176\">de la norme IFRS </span><span class=\"S64DD S2D2 S2DE S2\" id=\"t1e_176\">9. Le montant des d\u00e9pr\u00e9ciations est d\u00e9termin\u00e9 de </span><span class=\"S64DE S2D2 S2DE S2\" id=\"t1f_176\">mani\u00e8re statistique sur la base d\u2019un pourcentage de d\u00e9pr\u00e9ciation </span><span class=\"S64DF S2D2 S2DE S2\" id=\"t1g_176\">sur les cr\u00e9ances clients en fonction de leur ant\u00e9riorit\u00e9 et du canal </span><span class=\"S5D76 S2D2 S2DE S2\" id=\"t1h_176\">de vente respectif. </span><span class=\"S749C S625B S2\" id=\"t7_200\">Clients et Autres actifs courants </span><span class=\"S7342 S625C S2\" id=\"t8_200\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_200\">14 </span><span class=\"S7573 S2D8 S2\" id=\"ta_200\">14.1 \u2013 Clients et comptes rattach\u00e9s et Autres actifs courants </span><span class=\"S7574 SBD4 S2\" id=\"tb_200\">(en milliers d\u2019euros) </span><span class=\"S7575 S71F S2\" id=\"tc_200\">30/09/2023 </span><span class=\"S7576 SBD3 S2\" id=\"td_200\">30/09/2022 </span><span class=\"S21F2 SBD5 S2\" id=\"te_200\">Cr\u00e9ances clients brutes </span><span class=\"S7577 SBD5 S2\" id=\"tf_200\">188 </span><span class=\"S7578 SBD5 S2\" id=\"tg_200\">157 </span><span class=\"S7579 SBD5 S2\" id=\"th_200\">215 </span><span class=\"S757A SBD5 S2\" id=\"ti_200\">925 </span><span class=\"S1257 SBD5 S2\" id=\"tj_200\">D\u00e9pr\u00e9ciations </span><span class=\"S757B SBD5 S2\" id=\"tk_200\">- </span><span class=\"S757C SBD5 S2\" id=\"tl_200\">16 </span><span class=\"S757D SBD5 S2\" id=\"tm_200\">414 </span><span class=\"S757E SBD5 S2\" id=\"tn_200\">- </span><span class=\"S49E4 SBD5 S2\" id=\"to_200\">13 </span><span class=\"S49E5 SBD5 S2\" id=\"tp_200\">049 </span><span class=\"S30BC SBD3 S2\" id=\"tq_200\">TOTAL CR\u00c9ANCES CLIENTS ET COMPTES RATTACH\u00c9S </span><span class=\"S757F SBD3 S2\" id=\"tr_200\">171 </span><span class=\"S7580 SBD3 S2\" id=\"ts_200\">743 </span><span class=\"S7581 SBD3 S2\" id=\"tt_200\">202 </span><span class=\"S7582 SBD3 S2\" id=\"tu_200\">876 </span><span class=\"S24FA SBD5 S2\" id=\"tv_200\">Avances et acomptes vers\u00e9s </span><span class=\"S7583 SBD5 S2\" id=\"tw_200\">24 </span><span class=\"S7584 SBD5 S2\" id=\"tx_200\">741 </span><span class=\"S7585 SBD5 S2\" id=\"ty_200\">16 </span><span class=\"S7586 SBD5 S2\" id=\"tz_200\">401 </span><span class=\"S137C SBD5 S2\" id=\"t10_200\">\u00c9tats \u2013 imp\u00f4ts et taxes </span><span class=\"S7587 SBD5 S2\" id=\"t11_200\">120 </span><span class=\"S7588 SBD5 S2\" id=\"t12_200\">750 </span><span class=\"S7589 SBD5 S2\" id=\"t13_200\">115 </span><span class=\"S7525 SBD5 S2\" id=\"t14_200\">793 </span><span class=\"S266B SBD5 S2\" id=\"t15_200\">Autres cr\u00e9ances </span><span class=\"S758A SBD5 S2\" id=\"t16_200\">104 </span><span class=\"S758B SBD5 S2\" id=\"t17_200\">699 </span><span class=\"S758C SBD5 S2\" id=\"t18_200\">55 </span><span class=\"S7527 SBD5 S2\" id=\"t19_200\">889 </span><span class=\"S24FE SBD3 S2\" id=\"t1a_200\">VALEURS BRUTES </span><span class=\"S758D SBD3 S2\" id=\"t1b_200\">250 </span><span class=\"S758E SBD3 S2\" id=\"t1c_200\">190 </span><span class=\"S758F SBD3 S2\" id=\"t1d_200\">188 </span><span class=\"S7529 SBD3 S2\" id=\"t1e_200\">083 </span><span class=\"S2F8 SBD5 S2\" id=\"t1f_200\">Provisions </span><span class=\"S7590 SBD5 S2\" id=\"t1g_200\">- </span><span class=\"S7591 SBD5 S2\" id=\"t1h_200\">8 </span><span class=\"S7592 SBD5 S2\" id=\"t1i_200\">582 </span><span class=\"S5842 SBD5 S2\" id=\"t1j_200\">- </span><span class=\"S7593 SBD5 S2\" id=\"t1k_200\">5 </span><span class=\"S7594 SBD5 S2\" id=\"t1l_200\">611 </span><span class=\"S1505 SBD3 S2\" id=\"t1m_200\">AUTRES D\u00c9BITEURS NETS </span><span class=\"S7595 SBD3 S2\" id=\"t1n_200\">241 </span><span class=\"S7596 SBD3 S2\" id=\"t1o_200\">608 </span><span class=\"S7597 SBD3 S2\" id=\"t1p_200\">182 </span><span class=\"S7598 SBD3 S2\" id=\"t1q_200\">472 </span><span class=\"S3C46 SBD5 S2\" id=\"t1r_200\">Autres charges constat\u00e9es d\u2019avance </span><span class=\"S7599 SBD5 S2\" id=\"t1s_200\">44 </span><span class=\"S759A SBD5 S2\" id=\"t1t_200\">398 </span><span class=\"S759B SBD5 S2\" id=\"t1u_200\">62 </span><span class=\"S759C SBD5 S2\" id=\"t1v_200\">404 </span><span class=\"S1308 SBD3 S2\" id=\"t1w_200\">CHARGES CONSTAT\u00c9ES D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1x_200\">44 </span><span class=\"S759E SBD3 S2\" id=\"t1y_200\">398 </span><span class=\"S759F SBD3 S2\" id=\"t1z_200\">62 </span><span class=\"S75A0 SBD3 S2\" id=\"t20_200\">404 </span><span class=\"S15AA S71F S2\" id=\"t21_200\">TOTAL AUTRES ACTIFS COURANTS </span><span class=\"S75A1 S71F S2\" id=\"t22_200\">286 </span><span class=\"S75A2 S71F S2\" id=\"t23_200\">006 </span><span class=\"S75A3 S71F S2\" id=\"t24_200\">244 </span><span class=\"S75A4 S71F S2\" id=\"t25_200\">876 </span><span class=\"S7B2A S2D8 S2\" id=\"t10_210\">Risque de contrepartie </span><span class=\"S7B2B S2D2 S124C S2\" id=\"t11_210\">Ces op\u00e9rations sont r\u00e9alis\u00e9es avec des \u00e9tablissements bancaires </span><span class=\"S7B2C S2D2 S124C S2\" id=\"t12_210\">autoris\u00e9s par la Direction G\u00e9n\u00e9rale dans le cadre de la politique de </span><span class=\"S7B2D S2D2 S124C S2\" id=\"t13_210\">gestion du risque de contrepartie. Compte tenu de la diversit\u00e9 de ces </span><span class=\"S7B2E S2D2 S124C S2\" id=\"t14_210\">contreparties, s\u00e9lectionn\u00e9es parmi les \u00e9tablissements bancaires de </span><span class=\"S7B2F S2D2 S124C S2\" id=\"t15_210\">premier plan en fonction de leur notation et de la connaissance qu\u2019en </span><span class=\"S7B30 S2D2 S124C S2\" id=\"t16_210\">a le Groupe, Pierre </span><span class=\"S7B31 S2D2 S124C S2\" id=\"t17_210\">&amp; </span><span class=\"S7B32 S2D2 S124C S2\" id=\"t18_210\">Vacances-Center Parcs consid\u00e8re qu\u2019il n\u2019est pas </span><span class=\"S7B33 S2D2 S124C S2\" id=\"t19_210\">soumis \u00e0 une concentration du risque de cr\u00e9dit. La Direction du </span><span class=\"S7B34 S2D2 S124C S2\" id=\"t1a_210\">Groupe Pierre </span><span class=\"S7B35 S2D2 S124C S2\" id=\"t1b_210\">&amp; </span><span class=\"S7B36 S2D2 S124C S2\" id=\"t1c_210\">Vacances-Center Parcs souhaitant pouvoir disposer \u00e0 </span><span class=\"S3083 S2D2 S124C S2\" id=\"t1d_210\">tout moment de la tr\u00e9sorerie disponible constitu\u00e9e par des parts de </span><span class=\"S7B37 S2D2 S124C S2\" id=\"t1e_210\">sicav et fonds communs de placement, ces placements sont \u00e0 court </span><span class=\"S6D1D S2D2 S124C S2\" id=\"t1f_210\">terme (dur\u00e9e inf\u00e9rieure \u00e0 3 </span><span class=\"S7B38 S2D2 S124C S2\" id=\"t1g_210\">mois) et liquides. </span><span class=\"S7B39 S2D8 S2\" id=\"t1h_210\">Risque de cr\u00e9dit </span><span class=\"S7B3A S2D2 S2DE S2\" id=\"t1i_210\">Compte tenu des r\u00e8gles de commercialisation du Groupe en mati\u00e8re </span><span class=\"S7B3B S2D2 S2DE S2\" id=\"t1j_210\">de vente immobili\u00e8re (vente en \u00e9tat futur d\u2019ach\u00e8vement), cette </span><span class=\"S7B3C S2D2 S2DE S2\" id=\"t1k_210\">activit\u00e9 ne comporte pas de risque significatif sur ces cr\u00e9ances </span><span class=\"S3C69 S2D2 S2DE S2\" id=\"t1l_210\">clients. </span><span class=\"S7B3D S2D2 S2DE S2\" id=\"t1m_210\">Concernant l\u2019activit\u00e9 touristique, le risque d\u2019impay\u00e9s clients est </span><span class=\"S7B3E S2D2 S2DE S2\" id=\"t1n_210\">faible, plus de 77 </span><span class=\"S7B3F S2D2 S2DE S2\" id=\"t1o_210\">% du chiffre d\u2019affaires \u00e9tant r\u00e9alis\u00e9 par la vente </span><span class=\"S7B40 S2D2 S2DE S2\" id=\"t1p_210\">directe, mode de commercialisation pour lequel le paiement de la </span><span class=\"SCCA S2D2 S2DE S2\" id=\"t1q_210\">prestation s\u2019effectue avant sa consommation. </span><span class=\"S7B41 S2D2 S2DE S2\" id=\"t1r_210\">Pour les ventes indirectes, la politique du Groupe consiste \u00e0 </span><span class=\"S7B42 S2D2 S2DE S2\" id=\"t1s_210\">travailler avec les acteurs majeurs du march\u00e9, \u00e0 diversifier son </span><span class=\"S7B43 S2D2 S2DE S2\" id=\"t1t_210\">portefeuille de tour-op\u00e9rateurs et d\u2019agences de voyages, \u00e0 utiliser </span><span class=\"S7B44 S2D2 S2DE S2\" id=\"t1u_210\">des contrats \u00e9tablis par la Direction Juridique assist\u00e9e de ses </span><span class=\"S63C9 S2D2 S2DE S2\" id=\"t1v_210\">conseils et \u00e0 v\u00e9rifier la solvabilit\u00e9 de ces contreparties. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30846": {
   "value": "<span class=\"S64B5 S2D2 S2DE S2\" id=\"t7_176\">Les pr\u00eats, cr\u00e9ances rattach\u00e9es \u00e0 des participations et d\u00e9p\u00f4ts de </span><span class=\"S64B6 S2D2 S2DE S2\" id=\"t8_176\">garantie sont comptabilis\u00e9es au co\u00fbt amorti sur la base du taux </span><span class=\"S64B7 S2D2 S2DE S2\" id=\"t9_176\">d\u2019int\u00e9r\u00eat effectif lorsqu\u2019il respecte la d\u00e9finition de \u00ab </span><span class=\"S64B8 S2D2 S2DE S2\" id=\"ta_176\">pr\u00eat basique </span><span class=\"S64B9 S2D2 S2DE S2\" id=\"tb_176\">\u00bb </span><span class=\"S64BA S2D2 S2DE S2\" id=\"tc_176\">au sens de la norme IFRS </span><span class=\"S64BB S2D2 S2DE S2\" id=\"td_176\">9. Lors de leur comptabilisation initiale, </span><span class=\"S64BC S2D2 S2DE S2\" id=\"te_176\">une d\u00e9pr\u00e9ciation est reconnue \u00e0 hauteur des pertes de cr\u00e9dit </span><span class=\"S64BD S2D2 S2DE S2\" id=\"tf_176\">attendues r\u00e9sultant d\u2019\u00e9v\u00e8nements pouvant survenir dans les douze </span><span class=\"S64BE S2D2 S2DE S2\" id=\"tg_176\">prochains mois. En cas de d\u00e9gradation significative de la qualit\u00e9 de </span><span class=\"S64BF S2D2 S2DE S2\" id=\"th_176\">cr\u00e9dit de la contrepartie, la d\u00e9pr\u00e9ciation initiale est compl\u00e9t\u00e9e pour </span><span class=\"S64C0 S2D2 S2DE S2\" id=\"ti_176\">couvrir la totalit\u00e9 des pertes attendues sur la maturit\u00e9 r\u00e9siduelle de </span><span class=\"S4532 S2D2 S2DE S2\" id=\"tj_176\">la cr\u00e9ance. </span><span class=\"S64D8 S2D2 S2DE S2\" id=\"t19_176\">Compte tenu des activit\u00e9s du Groupe, les cr\u00e9ances clients sont \u00e0 </span><span class=\"S64D9 S2D2 S2DE S2\" id=\"t1a_176\">court terme et sont donc comptabilis\u00e9es \u00e0 leur valeur nominale. </span><span class=\"S64DA S2D2 S2DE S2\" id=\"t1b_176\">Elles font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation sur la base des pertes de cr\u00e9dit </span><span class=\"S64DB S2D2 S2DE S2\" id=\"t1c_176\">attendues sur leur dur\u00e9e de vie, en application du mod\u00e8le simplifi\u00e9 </span><span class=\"S64DC S2D2 S2DE S2\" id=\"t1d_176\">de la norme IFRS </span><span class=\"S64DD S2D2 S2DE S2\" id=\"t1e_176\">9. Le montant des d\u00e9pr\u00e9ciations est d\u00e9termin\u00e9 de </span><span class=\"S64DE S2D2 S2DE S2\" id=\"t1f_176\">mani\u00e8re statistique sur la base d\u2019un pourcentage de d\u00e9pr\u00e9ciation </span><span class=\"S64DF S2D2 S2DE S2\" id=\"t1g_176\">sur les cr\u00e9ances clients en fonction de leur ant\u00e9riorit\u00e9 et du canal </span><span class=\"S5D76 S2D2 S2DE S2\" id=\"t1h_176\">de vente respectif. </span><span class=\"S749C S625B S2\" id=\"t7_200\">Clients et Autres actifs courants </span><span class=\"S7342 S625C S2\" id=\"t8_200\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_200\">14 </span><span class=\"S7573 S2D8 S2\" id=\"ta_200\">14.1 \u2013 Clients et comptes rattach\u00e9s et Autres actifs courants </span><span class=\"S7574 SBD4 S2\" id=\"tb_200\">(en milliers d\u2019euros) </span><span class=\"S7575 S71F S2\" id=\"tc_200\">30/09/2023 </span><span class=\"S7576 SBD3 S2\" id=\"td_200\">30/09/2022 </span><span class=\"S21F2 SBD5 S2\" id=\"te_200\">Cr\u00e9ances clients brutes </span><span class=\"S7577 SBD5 S2\" id=\"tf_200\">188 </span><span class=\"S7578 SBD5 S2\" id=\"tg_200\">157 </span><span class=\"S7579 SBD5 S2\" id=\"th_200\">215 </span><span class=\"S757A SBD5 S2\" id=\"ti_200\">925 </span><span class=\"S1257 SBD5 S2\" id=\"tj_200\">D\u00e9pr\u00e9ciations </span><span class=\"S757B SBD5 S2\" id=\"tk_200\">- </span><span class=\"S757C SBD5 S2\" id=\"tl_200\">16 </span><span class=\"S757D SBD5 S2\" id=\"tm_200\">414 </span><span class=\"S757E SBD5 S2\" id=\"tn_200\">- </span><span class=\"S49E4 SBD5 S2\" id=\"to_200\">13 </span><span class=\"S49E5 SBD5 S2\" id=\"tp_200\">049 </span><span class=\"S30BC SBD3 S2\" id=\"tq_200\">TOTAL CR\u00c9ANCES CLIENTS ET COMPTES RATTACH\u00c9S </span><span class=\"S757F SBD3 S2\" id=\"tr_200\">171 </span><span class=\"S7580 SBD3 S2\" id=\"ts_200\">743 </span><span class=\"S7581 SBD3 S2\" id=\"tt_200\">202 </span><span class=\"S7582 SBD3 S2\" id=\"tu_200\">876 </span><span class=\"S24FA SBD5 S2\" id=\"tv_200\">Avances et acomptes vers\u00e9s </span><span class=\"S7583 SBD5 S2\" id=\"tw_200\">24 </span><span class=\"S7584 SBD5 S2\" id=\"tx_200\">741 </span><span class=\"S7585 SBD5 S2\" id=\"ty_200\">16 </span><span class=\"S7586 SBD5 S2\" id=\"tz_200\">401 </span><span class=\"S137C SBD5 S2\" id=\"t10_200\">\u00c9tats \u2013 imp\u00f4ts et taxes </span><span class=\"S7587 SBD5 S2\" id=\"t11_200\">120 </span><span class=\"S7588 SBD5 S2\" id=\"t12_200\">750 </span><span class=\"S7589 SBD5 S2\" id=\"t13_200\">115 </span><span class=\"S7525 SBD5 S2\" id=\"t14_200\">793 </span><span class=\"S266B SBD5 S2\" id=\"t15_200\">Autres cr\u00e9ances </span><span class=\"S758A SBD5 S2\" id=\"t16_200\">104 </span><span class=\"S758B SBD5 S2\" id=\"t17_200\">699 </span><span class=\"S758C SBD5 S2\" id=\"t18_200\">55 </span><span class=\"S7527 SBD5 S2\" id=\"t19_200\">889 </span><span class=\"S24FE SBD3 S2\" id=\"t1a_200\">VALEURS BRUTES </span><span class=\"S758D SBD3 S2\" id=\"t1b_200\">250 </span><span class=\"S758E SBD3 S2\" id=\"t1c_200\">190 </span><span class=\"S758F SBD3 S2\" id=\"t1d_200\">188 </span><span class=\"S7529 SBD3 S2\" id=\"t1e_200\">083 </span><span class=\"S2F8 SBD5 S2\" id=\"t1f_200\">Provisions </span><span class=\"S7590 SBD5 S2\" id=\"t1g_200\">- </span><span class=\"S7591 SBD5 S2\" id=\"t1h_200\">8 </span><span class=\"S7592 SBD5 S2\" id=\"t1i_200\">582 </span><span class=\"S5842 SBD5 S2\" id=\"t1j_200\">- </span><span class=\"S7593 SBD5 S2\" id=\"t1k_200\">5 </span><span class=\"S7594 SBD5 S2\" id=\"t1l_200\">611 </span><span class=\"S1505 SBD3 S2\" id=\"t1m_200\">AUTRES D\u00c9BITEURS NETS </span><span class=\"S7595 SBD3 S2\" id=\"t1n_200\">241 </span><span class=\"S7596 SBD3 S2\" id=\"t1o_200\">608 </span><span class=\"S7597 SBD3 S2\" id=\"t1p_200\">182 </span><span class=\"S7598 SBD3 S2\" id=\"t1q_200\">472 </span><span class=\"S3C46 SBD5 S2\" id=\"t1r_200\">Autres charges constat\u00e9es d\u2019avance </span><span class=\"S7599 SBD5 S2\" id=\"t1s_200\">44 </span><span class=\"S759A SBD5 S2\" id=\"t1t_200\">398 </span><span class=\"S759B SBD5 S2\" id=\"t1u_200\">62 </span><span class=\"S759C SBD5 S2\" id=\"t1v_200\">404 </span><span class=\"S1308 SBD3 S2\" id=\"t1w_200\">CHARGES CONSTAT\u00c9ES D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1x_200\">44 </span><span class=\"S759E SBD3 S2\" id=\"t1y_200\">398 </span><span class=\"S759F SBD3 S2\" id=\"t1z_200\">62 </span><span class=\"S75A0 SBD3 S2\" id=\"t20_200\">404 </span><span class=\"S15AA S71F S2\" id=\"t21_200\">TOTAL AUTRES ACTIFS COURANTS </span><span class=\"S75A1 S71F S2\" id=\"t22_200\">286 </span><span class=\"S75A2 S71F S2\" id=\"t23_200\">006 </span><span class=\"S75A3 S71F S2\" id=\"t24_200\">244 </span><span class=\"S75A4 S71F S2\" id=\"t25_200\">876 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30848": {
   "value": "<span class=\"S64B5 S2D2 S2DE S2\" id=\"t7_176\">Les pr\u00eats, cr\u00e9ances rattach\u00e9es \u00e0 des participations et d\u00e9p\u00f4ts de </span><span class=\"S64B6 S2D2 S2DE S2\" id=\"t8_176\">garantie sont comptabilis\u00e9es au co\u00fbt amorti sur la base du taux </span><span class=\"S64B7 S2D2 S2DE S2\" id=\"t9_176\">d\u2019int\u00e9r\u00eat effectif lorsqu\u2019il respecte la d\u00e9finition de \u00ab </span><span class=\"S64B8 S2D2 S2DE S2\" id=\"ta_176\">pr\u00eat basique </span><span class=\"S64B9 S2D2 S2DE S2\" id=\"tb_176\">\u00bb </span><span class=\"S64BA S2D2 S2DE S2\" id=\"tc_176\">au sens de la norme IFRS </span><span class=\"S64BB S2D2 S2DE S2\" id=\"td_176\">9. Lors de leur comptabilisation initiale, </span><span class=\"S64BC S2D2 S2DE S2\" id=\"te_176\">une d\u00e9pr\u00e9ciation est reconnue \u00e0 hauteur des pertes de cr\u00e9dit </span><span class=\"S64BD S2D2 S2DE S2\" id=\"tf_176\">attendues r\u00e9sultant d\u2019\u00e9v\u00e8nements pouvant survenir dans les douze </span><span class=\"S64BE S2D2 S2DE S2\" id=\"tg_176\">prochains mois. En cas de d\u00e9gradation significative de la qualit\u00e9 de </span><span class=\"S64BF S2D2 S2DE S2\" id=\"th_176\">cr\u00e9dit de la contrepartie, la d\u00e9pr\u00e9ciation initiale est compl\u00e9t\u00e9e pour </span><span class=\"S64C0 S2D2 S2DE S2\" id=\"ti_176\">couvrir la totalit\u00e9 des pertes attendues sur la maturit\u00e9 r\u00e9siduelle de </span><span class=\"S4532 S2D2 S2DE S2\" id=\"tj_176\">la cr\u00e9ance. </span><span class=\"S64D8 S2D2 S2DE S2\" id=\"t19_176\">Compte tenu des activit\u00e9s du Groupe, les cr\u00e9ances clients sont \u00e0 </span><span class=\"S64D9 S2D2 S2DE S2\" id=\"t1a_176\">court terme et sont donc comptabilis\u00e9es \u00e0 leur valeur nominale. </span><span class=\"S64DA S2D2 S2DE S2\" id=\"t1b_176\">Elles font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation sur la base des pertes de cr\u00e9dit </span><span class=\"S64DB S2D2 S2DE S2\" id=\"t1c_176\">attendues sur leur dur\u00e9e de vie, en application du mod\u00e8le simplifi\u00e9 </span><span class=\"S64DC S2D2 S2DE S2\" id=\"t1d_176\">de la norme IFRS </span><span class=\"S64DD S2D2 S2DE S2\" id=\"t1e_176\">9. Le montant des d\u00e9pr\u00e9ciations est d\u00e9termin\u00e9 de </span><span class=\"S64DE S2D2 S2DE S2\" id=\"t1f_176\">mani\u00e8re statistique sur la base d\u2019un pourcentage de d\u00e9pr\u00e9ciation </span><span class=\"S64DF S2D2 S2DE S2\" id=\"t1g_176\">sur les cr\u00e9ances clients en fonction de leur ant\u00e9riorit\u00e9 et du canal </span><span class=\"S5D76 S2D2 S2DE S2\" id=\"t1h_176\">de vente respectif. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30862": {
   "value": "<span class=\"S64C1 S2D8 S2\" id=\"tk_176\">1.16 \u2013 Stocks et travaux en cours </span><span class=\"S64C2 S2D2 S2DE S2\" id=\"tl_176\">Les stocks comprennent principalement les stocks et travaux en </span><span class=\"S64C3 S2D2 S2DE S2\" id=\"tm_176\">cours de l\u2019activit\u00e9 de promotion immobili\u00e8re, des actifs destin\u00e9s \u00e0 </span><span class=\"S64C4 S2D2 S2DE S2\" id=\"tn_176\">\u00eatre c\u00e9d\u00e9s et des stocks de marchandises destin\u00e9s \u00e0 la revente dans </span><span class=\"S64C5 S2D2 S2DE S2\" id=\"to_176\">le cadre de l\u2019activit\u00e9 touristique du Groupe. </span><span class=\"S64C6 S2D2 S2DE S2\" id=\"tp_176\">Les stocks et travaux en cours sont \u00e9valu\u00e9s au plus faible du co\u00fbt </span><span class=\"S64C7 S2D2 S2DE S2\" id=\"tq_176\">d\u2019achat ou de production et de leur valeur nette probable de </span><span class=\"S64C8 S2D2 S2DE S2\" id=\"tr_176\">r\u00e9alisation. Si la valeur de r\u00e9alisation du stock (prix net des frais de </span><span class=\"S64C9 S2D2 S2DE S2\" id=\"ts_176\">commercialisation) est inf\u00e9rieure \u00e0 la valeur comptable du stock, </span><span class=\"S47DC S2D2 S2DE S2\" id=\"tt_176\">une provision pour d\u00e9pr\u00e9ciation est enregistr\u00e9e \u00e0 due concurrence. </span><span class=\"S64CA S2D2 S2DE S2\" id=\"tu_176\">Le Groupe applique la m\u00e9thode de l\u2019avancement pour comptabiliser </span><span class=\"S64CB S2D2 S2DE S2\" id=\"tv_176\">le chiffre d\u2019affaires et les marges de son activit\u00e9 immobili\u00e8re. </span><span class=\"S1508 S2D2 S2DE S2\" id=\"tw_176\">L\u2019ensemble </span><span class=\"S64CC S2D2 S2DE S2\" id=\"tx_176\">des </span><span class=\"S64CD S2D2 S2DE S2\" id=\"ty_176\">co\u00fbts </span><span class=\"S64CE S2D2 S2DE S2\" id=\"tz_176\">directs </span><span class=\"S64CF S2D2 S2DE S2\" id=\"t10_176\">aff\u00e9rents </span><span class=\"S64D0 S2D2 S2DE S2\" id=\"t11_176\">aux </span><span class=\"S64D1 S2D2 S2DE S2\" id=\"t12_176\">programmes </span><span class=\"S64D2 S2D2 S2DE S2\" id=\"t13_176\">immobiliers en cours sont stock\u00e9s, y compris les honoraires de </span><span class=\"S64D3 S2D2 S2DE S2\" id=\"t14_176\">commercialisation. Les frais d\u2019emprunt relatifs \u00e0 ces programmes </span><span class=\"S64D4 S2D2 S2DE S2\" id=\"t15_176\">immobiliers ne sont, par contre, pas capitalis\u00e9s. \u00c0 la date </span><span class=\"S64D5 S2D2 S2DE S2\" id=\"t16_176\">d\u2019ach\u00e8vement des travaux, les d\u00e9penses engag\u00e9es non encore </span><span class=\"S64D6 S2D2 S2DE S2\" id=\"t17_176\">factur\u00e9es sont provisionn\u00e9es et incorpor\u00e9es aux stocks. </span><span class=\"S74AF S625B S2\" id=\"ty_198\">Stocks et encours </span><span class=\"S74B0 S625C S2\" id=\"tz_198\">Note </span><span class=\"S74B1 S625C S2\" id=\"t10_198\">13 </span><span class=\"S74B2 SBD4 S2\" id=\"t11_198\">(en milliers d\u2019euros) </span><span class=\"S74B3 S71F S2\" id=\"t12_198\">30/09/2023 </span><span class=\"S74B4 SBD3 S2\" id=\"t13_198\">30/09/2022 </span><span class=\"S3A47 SBD5 S2\" id=\"t14_198\">Encours </span><span class=\"S74B5 SBD5 S2\" id=\"t15_198\">71 </span><span class=\"S74B6 SBD5 S2\" id=\"t16_198\">084 </span><span class=\"S74B7 SBD5 S2\" id=\"t17_198\">47 </span><span class=\"S74B8 SBD5 S2\" id=\"t18_198\">686 </span><span class=\"S74B9 SBD5 S2\" id=\"t19_198\">Produits finis </span><span class=\"S74BA SBD5 S2\" id=\"t1a_198\">89 </span><span class=\"S74BB SBD5 S2\" id=\"t1b_198\">494 </span><span class=\"S74BC SBD5 S2\" id=\"t1c_198\">94 </span><span class=\"S74BD SBD5 S2\" id=\"t1d_198\">786 </span><span class=\"S1311 SBD3 S2\" id=\"t1e_198\">PROGRAMMES IMMOBILIERS BRUTS </span><span class=\"S74BE SBD3 S2\" id=\"t1f_198\">160 </span><span class=\"S74BF SBD3 S2\" id=\"t1g_198\">578 </span><span class=\"S74C0 SBD3 S2\" id=\"t1h_198\">142 </span><span class=\"S74C1 SBD3 S2\" id=\"t1i_198\">472 </span><span class=\"SB9F SBD5 S2\" id=\"t1j_198\">D\u00e9pr\u00e9ciations </span><span class=\"S74C2 SBD5 S2\" id=\"t1k_198\">- </span><span class=\"S74C3 SBD5 S2\" id=\"t1l_198\">32 </span><span class=\"S74C4 SBD5 S2\" id=\"t1m_198\">608 </span><span class=\"S74C5 SBD5 S2\" id=\"t1n_198\">- </span><span class=\"S74C6 SBD5 S2\" id=\"t1o_198\">4 </span><span class=\"S74C7 SBD5 S2\" id=\"t1p_198\">705 </span><span class=\"S5CD1 SBD3 S2\" id=\"t1q_198\">PROGRAMMES IMMOBILIERS NETS </span><span class=\"S74C8 SBD3 S2\" id=\"t1r_198\">127 </span><span class=\"S74C9 SBD3 S2\" id=\"t1s_198\">970 </span><span class=\"S74CA SBD3 S2\" id=\"t1t_198\">137 </span><span class=\"S74CB SBD3 S2\" id=\"t1u_198\">767 </span><span class=\"S1C01 SBD5 S2\" id=\"t1v_198\">Stocks divers bruts </span><span class=\"S74CC SBD5 S2\" id=\"t1w_198\">8 </span><span class=\"S74CD SBD5 S2\" id=\"t1x_198\">336 </span><span class=\"S74CE SBD5 S2\" id=\"t1y_198\">9 </span><span class=\"S74CF SBD5 S2\" id=\"t1z_198\">575 </span><span class=\"S64D6 SBD5 S2\" id=\"t20_198\">D\u00e9pr\u00e9ciations stocks divers </span><span class=\"S74D0 SBD5 S2\" id=\"t21_198\">- </span><span class=\"S74D1 SBD5 S2\" id=\"t22_198\">412 </span><span class=\"S74D2 SBD5 S2\" id=\"t23_198\">- </span><span class=\"S74D3 SBD5 S2\" id=\"t24_198\">414 </span><span class=\"S5EC7 S71F S2\" id=\"t25_198\">TOTAL </span><span class=\"S74D4 S71F S2\" id=\"t26_198\">135 </span><span class=\"S74D5 S71F S2\" id=\"t27_198\">894 </span><span class=\"S74D6 S71F S2\" id=\"t28_198\">146 </span><span class=\"S5ECE S71F S2\" id=\"t29_198\">928 </span><span class=\"S74D7 S2D2 S2DE S2\" id=\"t2a_198\">Au cours de la p\u00e9riode, il a \u00e9t\u00e9 observ\u00e9 une augmentation des </span><span class=\"S747 S2D2 S2DE S2\" id=\"t2b_198\">d\u00e9pr\u00e9ciations </span><span class=\"S74D8 S2D2 S2DE S2\" id=\"t2c_198\">pour </span><span class=\"S74D9 S2D2 S2DE S2\" id=\"t2d_198\">27 </span><span class=\"S74DA S2D2 S2DE S2\" id=\"t2e_198\">903 </span><span class=\"S74DB S2D2 S2DE S2\" id=\"t2f_198\">milliers </span><span class=\"S74DC S2D2 S2DE S2\" id=\"t2g_198\">d\u2019euros </span><span class=\"S74DD S2D2 S2DE S2\" id=\"t2h_198\">qui </span><span class=\"S74DE S2D2 S2DE S2\" id=\"t2i_198\">s\u2019explique </span><span class=\"S74DF S2D2 S2DE S2\" id=\"t2j_198\">essentiellement par le programme port\u00e9 par la SNC Sud-Ouest </span><span class=\"S74E0 S2D2 S2DE S2\" id=\"t2k_198\">Cottages (18 </span><span class=\"S74E1 S2D2 S2DE S2\" id=\"t2l_198\">842 </span><span class=\"S74E2 S2D2 S2DE S2\" id=\"t2m_198\">milliers d\u2019euros). En effet, compte tenu de la crise </span><span class=\"S74E3 S2D2 S2DE S2\" id=\"t2n_198\">\u00e9conomique actuelle qui touche particuli\u00e8rement le secteur </span><span class=\"S74E4 S2D2 S2DE S2\" id=\"t2o_198\">immobilier, une \u00e9tude d\u2019un cabinet externe ind\u00e9pendant a \u00e9t\u00e9 </span><span class=\"S74E5 S2D2 S2DE S2\" id=\"t2p_198\">r\u00e9alis\u00e9e pour valoriser les 334 </span><span class=\"S74E6 S2D2 S2DE S2\" id=\"t2q_198\">cottages relatifs \u00e0 Center Parcs </span><span class=\"S17D7 S2D2 S2DE S2\" id=\"t2r_198\">Landes de Gascogne restants \u00e0 commercialiser. </span><span class=\"S74E7 S2D2 SD24 S2\" id=\"t2s_198\">La valeur nette des stocks diminue de 9 </span><span class=\"S74E8 S2D2 SD24 S2\" id=\"t2t_198\">798 </span><span class=\"S74E9 S2D2 SD24 S2\" id=\"t2u_198\">milliers d\u2019euros au cours </span><span class=\"S1038 S2D2 SD24 S2\" id=\"t2v_198\">de l\u2019exercice 2022/2023. Cette \u00e9volution s\u2019explique d\u2019une part par </span><span class=\"S74EA S2D2 SD24 S2\" id=\"t2w_198\">: </span><span class=\"S74EB S2D2 S2DE S2\" id=\"t2x_198\">la valorisation r\u00e9cente des stocks ayant entra\u00een\u00e9 de significatives </span><span class=\"S79C S2DB S2DE S2\" id=\"t2y_198\">E </span><span class=\"S74EC S2D2 S2DE S2\" id=\"t2z_198\">d\u00e9pr\u00e9ciations (dont 18 </span><span class=\"S74ED S2D2 S2DE S2\" id=\"t30_198\">842 </span><span class=\"S74EE S2D2 S2DE S2\" id=\"t31_198\">milliers d\u2019euros sur Sud-Ouest </span><span class=\"S74EF S2D2 S2DE S2\" id=\"t32_198\">Cottage) </span><span class=\"S74F0 S2D2 S2DE S2\" id=\"t33_198\">; </span><span class=\"S74F1 S2D2 S2DE S2\" id=\"t34_198\">la livraison des programmes immobiliers Senioriales (Mantes-la- </span><span class=\"S74F2 S2DB S2DE S2\" id=\"t35_198\">E </span><span class=\"S74F3 S2D2 S2DE S2\" id=\"t36_198\">Jolie et Bordeaux Deschamps) </span><span class=\"S74F4 S2D2 S2DE S2\" id=\"t37_198\">; </span><span class=\"S74F5 S2D2 S2DE S2\" id=\"t38_198\">ainsi que l\u2019abandon de multiples programmes immobiliers </span><span class=\"S74F6 S2DB S2DE S2\" id=\"t39_198\">E </span><span class=\"S74F7 S2D2 S2DE S2\" id=\"t3a_198\">Senioriales (Programmes Plessis-Tr\u00e9vise, Valence). </span><span class=\"SA3D S2D2 S2DE S2\" id=\"t7_199\">Le d\u00e9tail de la contribution de chacun des programmes immobiliers \u00e0 la valeur nette des stocks est pr\u00e9sent\u00e9 dans le tableau ci-dessous. </span><span class=\"S74F8 SBD4 S2\" id=\"t8_199\">(en milliers d\u2019euros) </span><span class=\"S74F9 SBD3 S2\" id=\"t9_199\">Pays </span><span class=\"S74FA S71F S2\" id=\"ta_199\">Stocks 30/09/2023 </span><span class=\"S74FB SBD3 S2\" id=\"tb_199\">Stocks 30/09/2022 </span><span class=\"S74FC SBD3 S2\" id=\"tc_199\">Variation </span><span class=\"S4C9 SBD5 S2\" id=\"td_199\">Center Parcs \u2013 Sud-Ouest </span><span class=\"S74FD SBD5 S2\" id=\"te_199\">France </span><span class=\"S74FE SBD5 S2\" id=\"tf_199\">64 </span><span class=\"S74FF SBD5 S2\" id=\"tg_199\">415 </span><span class=\"S7500 SBD5 S2\" id=\"th_199\">87 </span><span class=\"S7501 SBD5 S2\" id=\"ti_199\">084 </span><span class=\"S7502 SBD5 S2\" id=\"tj_199\">- </span><span class=\"S7503 SBD5 S2\" id=\"tk_199\">22 </span><span class=\"S7504 SBD5 S2\" id=\"tl_199\">669 </span><span class=\"S581E SBD5 S2\" id=\"tm_199\">SNC Avoriaz Hermine Loisirs </span><span class=\"S7505 SBD5 S2\" id=\"tn_199\">France </span><span class=\"S7506 SBD5 S2\" id=\"to_199\">18 </span><span class=\"S7507 SBD5 S2\" id=\"tp_199\">718 </span><span class=\"S7508 SBD5 S2\" id=\"tq_199\">18 </span><span class=\"S7509 SBD5 S2\" id=\"tr_199\">543 </span><span class=\"S750A SBD5 S2\" id=\"ts_199\">175 </span><span class=\"S2AA7 SBD5 S2\" id=\"tt_199\">SNC L\u2019\u00e9pinette </span><span class=\"S750B SBD5 S2\" id=\"tu_199\">France </span><span class=\"S750C SBD5 S2\" id=\"tv_199\">18 </span><span class=\"S750D SBD5 S2\" id=\"tw_199\">112 </span><span class=\"S750E SBD5 S2\" id=\"tx_199\">- </span><span class=\"S750F SBD5 S2\" id=\"ty_199\">18 </span><span class=\"S7510 SBD5 S2\" id=\"tz_199\">112 </span><span class=\"S30BA SBD5 S2\" id=\"t10_199\">Center Parcs \u2013 Eifel </span><span class=\"S7511 SBD5 S2\" id=\"t11_199\">Allemagne </span><span class=\"S7512 SBD5 S2\" id=\"t12_199\">7 </span><span class=\"S7513 SBD5 S2\" id=\"t13_199\">640 </span><span class=\"S6E2B SBD5 S2\" id=\"t14_199\">- </span><span class=\"S7514 SBD5 S2\" id=\"t15_199\">7 </span><span class=\"S6E30 SBD5 S2\" id=\"t16_199\">640 </span><span class=\"S1EB3 SBD5 S2\" id=\"t17_199\">Programmes immobilier Senioriales </span><span class=\"S7515 SBD5 S2\" id=\"t18_199\">France </span><span class=\"S7516 SBD5 S2\" id=\"t19_199\">6 </span><span class=\"S7517 SBD5 S2\" id=\"t1a_199\">007 </span><span class=\"S7518 SBD5 S2\" id=\"t1b_199\">20 </span><span class=\"S7519 SBD5 S2\" id=\"t1c_199\">036 </span><span class=\"S751A SBD5 S2\" id=\"t1d_199\">- </span><span class=\"S751B SBD5 S2\" id=\"t1e_199\">14 </span><span class=\"S751C SBD5 S2\" id=\"t1f_199\">029 </span><span class=\"S1AD1 SBD5 S2\" id=\"t1g_199\">Nature H\u00e9bergement </span><span class=\"S751D SBD5 S2\" id=\"t1h_199\">I </span><span class=\"S751E SBD5 S2\" id=\"t1i_199\">France </span><span class=\"S2656 SBD5 S2\" id=\"t1j_199\">3 </span><span class=\"S2657 SBD5 S2\" id=\"t1k_199\">458 </span><span class=\"S751F SBD5 S2\" id=\"t1l_199\">- </span><span class=\"S7520 SBD5 S2\" id=\"t1m_199\">3 </span><span class=\"S7521 SBD5 S2\" id=\"t1n_199\">458 </span><span class=\"S24FA SBD5 S2\" id=\"t1o_199\">Chaumont H\u00e9bergements </span><span class=\"S7522 SBD5 S2\" id=\"t1p_199\">France </span><span class=\"S265E SBD5 S2\" id=\"t1q_199\">2 </span><span class=\"S265F SBD5 S2\" id=\"t1r_199\">321 </span><span class=\"S2660 SBD5 S2\" id=\"t1s_199\">2 </span><span class=\"S2661 SBD5 S2\" id=\"t1t_199\">321 </span><span class=\"S7523 SBD5 S2\" id=\"t1u_199\">- </span><span class=\"S137C SBD5 S2\" id=\"t1v_199\">Center Parcs \u2013 Putnitz </span><span class=\"S7524 SBD5 S2\" id=\"t1w_199\">Allemagne </span><span class=\"S2666 SBD5 S2\" id=\"t1x_199\">1 </span><span class=\"S2667 SBD5 S2\" id=\"t1y_199\">620 </span><span class=\"S2668 SBD5 S2\" id=\"t1z_199\">1 </span><span class=\"S2669 SBD5 S2\" id=\"t20_199\">256 </span><span class=\"S7525 SBD5 S2\" id=\"t21_199\">364 </span><span class=\"S266B SBD5 S2\" id=\"t22_199\">Divers \u2013 Center Parcs </span><span class=\"S7526 SBD5 S2\" id=\"t23_199\">France </span><span class=\"S2670 SBD5 S2\" id=\"t24_199\">945 </span><span class=\"S2672 SBD5 S2\" id=\"t25_199\">290 </span><span class=\"S7527 SBD5 S2\" id=\"t26_199\">655 </span><span class=\"S24FE SBD5 S2\" id=\"t27_199\">Center Parcs Nordseek\u00fcste </span><span class=\"S7528 SBD5 S2\" id=\"t28_199\">Allemagne </span><span class=\"S2678 SBD5 S2\" id=\"t29_199\">853 </span><span class=\"S267A SBD5 S2\" id=\"t2a_199\">727 </span><span class=\"S7529 SBD5 S2\" id=\"t2b_199\">126 </span><span class=\"S267C SBD5 S2\" id=\"t2c_199\">Center Parcs \u2013 Kempervennen </span><span class=\"S752A SBD5 S2\" id=\"t2d_199\">Pays-Bas </span><span class=\"S752B SBD5 S2\" id=\"t2e_199\">692 </span><span class=\"S752C SBD5 S2\" id=\"t2f_199\">186 </span><span class=\"S5E9C SBD5 S2\" id=\"t2g_199\">506 </span><span class=\"S54D6 SBD5 S2\" id=\"t2h_199\">Puerto </span><span class=\"S752D SBD5 S2\" id=\"t2i_199\">Espagne </span><span class=\"S752E SBD5 S2\" id=\"t2j_199\">596 </span><span class=\"S752F SBD5 S2\" id=\"t2k_199\">932 </span><span class=\"S7530 SBD5 S2\" id=\"t2l_199\">- </span><span class=\"S7531 SBD5 S2\" id=\"t2m_199\">336 </span><span class=\"S54DC SBD5 S2\" id=\"t2n_199\">Center Parcs \u2013 Vossemeren </span><span class=\"S7532 SBD5 S2\" id=\"t2o_199\">Belgique </span><span class=\"S7533 SBD5 S2\" id=\"t2p_199\">542 </span><span class=\"S7534 SBD5 S2\" id=\"t2q_199\">592 </span><span class=\"S7535 SBD5 S2\" id=\"t2r_199\">- </span><span class=\"S7536 SBD5 S2\" id=\"t2s_199\">50 </span><span class=\"S54E3 SBD5 S2\" id=\"t2t_199\">Center Parcs \u2013 Bois Francs </span><span class=\"S7537 SBD5 S2\" id=\"t2u_199\">France </span><span class=\"S7538 SBD5 S2\" id=\"t2v_199\">540 </span><span class=\"S7539 SBD5 S2\" id=\"t2w_199\">540 </span><span class=\"S753A SBD5 S2\" id=\"t2x_199\">- </span><span class=\"S1ECD SBD5 S2\" id=\"t2y_199\">Terrazas/Manilva </span><span class=\"S753B SBD5 S2\" id=\"t2z_199\">Espagne </span><span class=\"S753C SBD5 S2\" id=\"t30_199\">449 </span><span class=\"S753D SBD5 S2\" id=\"t31_199\">449 </span><span class=\"S753E SBD5 S2\" id=\"t32_199\">- </span><span class=\"S692 SBD5 S2\" id=\"t33_199\">Empuriabrava </span><span class=\"S753F SBD5 S2\" id=\"t34_199\">Espagne </span><span class=\"S7540 SBD5 S2\" id=\"t35_199\">273 </span><span class=\"S7541 SBD5 S2\" id=\"t36_199\">273 </span><span class=\"S7542 SBD5 S2\" id=\"t37_199\">- </span><span class=\"S2A0C SBD5 S2\" id=\"t38_199\">SNC Avoriaz Crozats loisirs (ex PV prog 37 Alpes loisirs) </span><span class=\"S7543 SBD5 S2\" id=\"t39_199\">France </span><span class=\"S7544 SBD5 S2\" id=\"t3a_199\">227 </span><span class=\"S7545 SBD5 S2\" id=\"t3b_199\">206 </span><span class=\"S7546 SBD5 S2\" id=\"t3c_199\">21 </span><span class=\"S7547 SBD5 S2\" id=\"t3d_199\">Center Parcs \u2013 Allg\u00e4u </span><span class=\"S7548 SBD5 S2\" id=\"t3e_199\">Allemagne </span><span class=\"S7549 SBD5 S2\" id=\"t3f_199\">113 </span><span class=\"S754A SBD5 S2\" id=\"t3g_199\">144 </span><span class=\"S754B SBD5 S2\" id=\"t3h_199\">- </span><span class=\"S754C SBD5 S2\" id=\"t3i_199\">31 </span><span class=\"S754D SBD5 S2\" id=\"t3j_199\">Meribel ravines </span><span class=\"S754E SBD5 S2\" id=\"t3k_199\">France </span><span class=\"S754F SBD5 S2\" id=\"t3l_199\">- </span><span class=\"S7550 SBD5 S2\" id=\"t3m_199\">1 </span><span class=\"S7551 SBD5 S2\" id=\"t3n_199\">029 </span><span class=\"S7552 SBD5 S2\" id=\"t3o_199\">- </span><span class=\"S7553 SBD5 S2\" id=\"t3p_199\">1 </span><span class=\"S7554 SBD5 S2\" id=\"t3q_199\">029 </span><span class=\"S6438 SBD5 S2\" id=\"t3r_199\">Belle Dune Village </span><span class=\"S7555 SBD5 S2\" id=\"t3s_199\">France </span><span class=\"S7556 SBD5 S2\" id=\"t3t_199\">- </span><span class=\"S7557 SBD5 S2\" id=\"t3u_199\">522 </span><span class=\"S7558 SBD5 S2\" id=\"t3v_199\">- </span><span class=\"S7559 SBD5 S2\" id=\"t3w_199\">522 </span><span class=\"S7139 SBD5 S2\" id=\"t3x_199\">PV Aime La Plagne </span><span class=\"S755A SBD5 S2\" id=\"t3y_199\">France </span><span class=\"S755B SBD5 S2\" id=\"t3z_199\">- </span><span class=\"S755C SBD5 S2\" id=\"t40_199\">235 </span><span class=\"S755D SBD5 S2\" id=\"t41_199\">- </span><span class=\"S755E SBD5 S2\" id=\"t42_199\">235 </span><span class=\"S25B7 SBD5 S2\" id=\"t43_199\">Divers programmes immobilliers </span><span class=\"S755F SBD5 S2\" id=\"t44_199\">449 </span><span class=\"S7560 SBD5 S2\" id=\"t45_199\">2 </span><span class=\"S7561 SBD5 S2\" id=\"t46_199\">403 </span><span class=\"S7562 SBD5 S2\" id=\"t47_199\">- </span><span class=\"S7563 SBD5 S2\" id=\"t48_199\">1 </span><span class=\"S7564 SBD5 S2\" id=\"t49_199\">954 </span><span class=\"S5CD8 S71F S2\" id=\"t4a_199\">TOTAL DES STOCKS PIERRE </span><span class=\"S7565 S71F S2\" id=\"t4b_199\">&amp; </span><span class=\"S7566 S71F S2\" id=\"t4c_199\">VACANCES-CENTER PARCS </span><span class=\"S7567 S71F S2\" id=\"t4d_199\">127 </span><span class=\"S7568 S71F S2\" id=\"t4e_199\">970 </span><span class=\"S7569 S71F S2\" id=\"t4f_199\">137 </span><span class=\"S756A S71F S2\" id=\"t4g_199\">767 </span><span class=\"S756B S71F S2\" id=\"t4h_199\">- </span><span class=\"S756C S71F S2\" id=\"t4i_199\">9 </span><span class=\"S756D S71F S2\" id=\"t4j_199\">798 </span><span class=\"S756E S2D2 S2DE S2\" id=\"t4k_199\">Les programmes inclus sur la ligne \u00ab </span><span class=\"S756F S2D2 S2DE S2\" id=\"t4l_199\">Divers programmes immobiliers </span><span class=\"S7570 S2D2 S2DE S2\" id=\"t4m_199\">\u00bb portent des stocks d\u2019une valeur individuellement inf\u00e9rieure \u00e0 </span><span class=\"S7571 S2D2 S2DE S2\" id=\"t4n_199\">300 </span><span class=\"S7572 S2D2 S2DE S2\" id=\"t4o_199\">milliers d\u2019euros. </span><span class=\"S7341 S625B S2\" id=\"t7_214\">Variation du besoin en fonds de roulement </span><span class=\"S7342 S625C S2\" id=\"t8_214\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_214\">23 </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ta_214\">L\u2019\u00e9volution du besoin en fonds de roulement sur l\u2019exercice 2022/2023 se pr\u00e9sente de la mani\u00e8re suivante </span><span class=\"S7D4A S2D2 S2DE S2\" id=\"tb_214\">: </span><span class=\"S7D4B SBD4 S2\" id=\"tc_214\">(en milliers d\u2019euros) </span><span class=\"S7D4C SBD3 S2\" id=\"td_214\">30/09/2022 </span><span class=\"S7D4D SBD3 S2\" id=\"te_214\">Variation </span><span class=\"S7D4E SBD3 S2\" id=\"tf_214\">cash </span><span class=\"S7D4F SBD3 S2\" id=\"tg_214\">Autres </span><span class=\"S7D50 SBD3 S2\" id=\"th_214\">variations </span><span class=\"S7D51 S71F S2\" id=\"ti_214\">30/09/2023 </span><span class=\"SDC7 SBD5 S2\" id=\"tj_214\">Stocks bruts </span><span class=\"S7D52 SBD5 S2\" id=\"tk_214\">152 </span><span class=\"S7D53 SBD5 S2\" id=\"tl_214\">047 </span><span class=\"S7D54 SBD5 S2\" id=\"tm_214\">18 </span><span class=\"S7D55 SBD5 S2\" id=\"tn_214\">310 </span><span class=\"S7D56 SBD5 S2\" id=\"to_214\">- </span><span class=\"S7D57 SBD5 S2\" id=\"tp_214\">1 </span><span class=\"S7976 SBD5 S2\" id=\"tq_214\">454 </span><span class=\"S7D58 SBD5 S2\" id=\"tr_214\">168 </span><span class=\"S7D59 SBD5 S2\" id=\"ts_214\">903 </span><span class=\"S19BB SBD5 S2\" id=\"tt_214\">D\u00e9pr\u00e9ciation des stocks </span><span class=\"S7D5A SBD5 S2\" id=\"tu_214\">- </span><span class=\"S7D5B SBD5 S2\" id=\"tv_214\">5 </span><span class=\"S7D5C SBD5 S2\" id=\"tw_214\">119 </span><span class=\"S7D5D SBD5 S2\" id=\"tx_214\">- </span><span class=\"S7D5E SBD5 S2\" id=\"ty_214\">27 </span><span class=\"S7D5F SBD5 S2\" id=\"tz_214\">901 </span><span class=\"S7D60 SBD5 S2\" id=\"t10_214\">11 </span><span class=\"S7D61 SBD5 S2\" id=\"t11_214\">- </span><span class=\"S7D62 SBD5 S2\" id=\"t12_214\">33 </span><span class=\"S7D63 SBD5 S2\" id=\"t13_214\">009 </span><span class=\"S24F3 SBD3 S2\" id=\"t14_214\">VALEUR NETTE DES STOCKS </span><span class=\"S7D64 SBD3 S2\" id=\"t15_214\">146 </span><span class=\"S7D65 SBD3 S2\" id=\"t16_214\">928 </span><span class=\"S7D66 SBD3 S2\" id=\"t17_214\">- </span><span class=\"S7D67 SBD3 S2\" id=\"t18_214\">9 </span><span class=\"S7D68 SBD3 S2\" id=\"t19_214\">591 </span><span class=\"S7D69 SBD3 S2\" id=\"t1a_214\">- </span><span class=\"S7D6A SBD3 S2\" id=\"t1b_214\">1 </span><span class=\"S7D6B SBD3 S2\" id=\"t1c_214\">443 </span><span class=\"S7D6C SBD3 S2\" id=\"t1d_214\">135 </span><span class=\"S63C8 SBD3 S2\" id=\"t1e_214\">894 </span><span class=\"S2BF8 SBD5 S2\" id=\"t1f_214\">Cr\u00e9ances clients et comptes rattach\u00e9s </span><span class=\"S7D6D SBD5 S2\" id=\"t1g_214\">202 </span><span class=\"S7D6E SBD5 S2\" id=\"t1h_214\">876 </span><span class=\"S7D6F SBD5 S2\" id=\"t1i_214\">- </span><span class=\"S7D70 SBD5 S2\" id=\"t1j_214\">4 </span><span class=\"S7D71 SBD5 S2\" id=\"t1k_214\">201 </span><span class=\"S7D72 SBD5 S2\" id=\"t1l_214\">- </span><span class=\"S7D73 SBD5 S2\" id=\"t1m_214\">26 </span><span class=\"S7D74 SBD5 S2\" id=\"t1n_214\">932 </span><span class=\"S5DBD SBD5 S2\" id=\"t1o_214\">171 </span><span class=\"S5DBE SBD5 S2\" id=\"t1p_214\">743 </span><span class=\"S1EBC SBD5 S2\" id=\"t1q_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S7D75 SBD5 S2\" id=\"t1r_214\">351 </span><span class=\"S7D76 SBD5 S2\" id=\"t1s_214\">600 </span><span class=\"S7D77 SBD5 S2\" id=\"t1t_214\">- </span><span class=\"S7D78 SBD5 S2\" id=\"t1u_214\">106 </span><span class=\"S7D79 SBD5 S2\" id=\"t1v_214\">- </span><span class=\"S7D7A SBD5 S2\" id=\"t1w_214\">42 </span><span class=\"S7D7B SBD5 S2\" id=\"t1x_214\">123 </span><span class=\"S5E0C SBD5 S2\" id=\"t1y_214\">309 </span><span class=\"S2BFC SBD5 S2\" id=\"t1z_214\">371 </span><span class=\"S1EBF SBD3 S2\" id=\"t20_214\">TOTAL DES ACTIFS DU BFR </span><span class=\"S7D7C SBD3 S2\" id=\"t21_214\">A </span><span class=\"S7D7D SBD3 S2\" id=\"t22_214\">701 </span><span class=\"S7D7E SBD3 S2\" id=\"t23_214\">404 </span><span class=\"S7D7F SBD3 S2\" id=\"t24_214\">- </span><span class=\"S7D80 SBD3 S2\" id=\"t25_214\">13 </span><span class=\"S7D81 SBD3 S2\" id=\"t26_214\">898 </span><span class=\"S7D82 SBD3 S2\" id=\"t27_214\">- </span><span class=\"S7D83 SBD3 S2\" id=\"t28_214\">70 </span><span class=\"S7D84 SBD3 S2\" id=\"t29_214\">498 </span><span class=\"S5E0F SBD3 S2\" id=\"t2a_214\">617 </span><span class=\"S5A40 SBD3 S2\" id=\"t2b_214\">008 </span><span class=\"S5D20 SBD5 S2\" id=\"t2c_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7D85 SBD5 S2\" id=\"t2d_214\">310 </span><span class=\"S7D86 SBD5 S2\" id=\"t2e_214\">833 </span><span class=\"S7D87 SBD5 S2\" id=\"t2f_214\">43 </span><span class=\"S7D88 SBD5 S2\" id=\"t2g_214\">130 </span><span class=\"S7D89 SBD5 S2\" id=\"t2h_214\">13 </span><span class=\"S7D8A SBD5 S2\" id=\"t2i_214\">991 </span><span class=\"S7D8B SBD5 S2\" id=\"t2j_214\">367 </span><span class=\"S5D25 SBD5 S2\" id=\"t2k_214\">954 </span><span class=\"S273B SBD5 S2\" id=\"t2l_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7D8C SBD5 S2\" id=\"t2m_214\">586 </span><span class=\"S7D8D SBD5 S2\" id=\"t2n_214\">685 </span><span class=\"S7D8E SBD5 S2\" id=\"t2o_214\">25 </span><span class=\"S7D8F SBD5 S2\" id=\"t2p_214\">267 </span><span class=\"S7D90 SBD5 S2\" id=\"t2q_214\">- </span><span class=\"S7D91 SBD5 S2\" id=\"t2r_214\">1 </span><span class=\"S7D92 SBD5 S2\" id=\"t2s_214\">517 </span><span class=\"S7D93 SBD5 S2\" id=\"t2t_214\">610 </span><span class=\"S5D2C SBD5 S2\" id=\"t2u_214\">435 </span><span class=\"S4A0A SBD3 S2\" id=\"t2v_214\">TOTAL DES PASSIFS DU BFR </span><span class=\"S7D94 SBD3 S2\" id=\"t2w_214\">B </span><span class=\"S7D95 SBD3 S2\" id=\"t2x_214\">897 </span><span class=\"S7D96 SBD3 S2\" id=\"t2y_214\">518 </span><span class=\"S7D97 SBD3 S2\" id=\"t2z_214\">68 </span><span class=\"S7D98 SBD3 S2\" id=\"t30_214\">397 </span><span class=\"S7D99 SBD3 S2\" id=\"t31_214\">12 </span><span class=\"S7D9A SBD3 S2\" id=\"t32_214\">474 </span><span class=\"S5D2F SBD3 S2\" id=\"t33_214\">978 </span><span class=\"S5D30 SBD3 S2\" id=\"t34_214\">389 </span><span class=\"SCE7 S71F S2\" id=\"t35_214\">BESOIN EN FONDS DE ROULEMENT </span><span class=\"S7D9B S71F S2\" id=\"t36_214\">A-B </span><span class=\"S7D9C S71F S2\" id=\"t37_214\">- </span><span class=\"S7D9D S71F S2\" id=\"t38_214\">196 </span><span class=\"S7D9E S71F S2\" id=\"t39_214\">113 </span><span class=\"S7D9F S71F S2\" id=\"t3a_214\">- </span><span class=\"S7DA0 S71F S2\" id=\"t3b_214\">82 </span><span class=\"S7DA1 S71F S2\" id=\"t3c_214\">295 </span><span class=\"S7DA2 S71F S2\" id=\"t3d_214\">- </span><span class=\"S7DA3 S71F S2\" id=\"t3e_214\">82 </span><span class=\"S7DA4 S71F S2\" id=\"t3f_214\">972 </span><span class=\"S7DA5 S71F S2\" id=\"t3g_214\">- </span><span class=\"S5DD8 S71F S2\" id=\"t3h_214\">361 </span><span class=\"S5DD9 S71F S2\" id=\"t3i_214\">380 </span><span class=\"S7DA6 S1ABE S2\" id=\"t3j_214\">dont variation des dettes et cr\u00e9ances non op\u00e9rationnelles </span><span class=\"S7DA7 S1ABE S2\" id=\"t3k_214\">41 </span><span class=\"S7DA8 S1ABE S2\" id=\"t3l_214\">227 </span><span class=\"S7DA9 S1ABE S2\" id=\"t3m_214\">- </span><span class=\"S7DAA S1ABE S2\" id=\"t3n_214\">- </span><span class=\"S7DAB S1ABE S2\" id=\"t3o_214\">dont variation des dettes et cr\u00e9ances op\u00e9rationnelles </span><span class=\"S7DAC S1ABE S2\" id=\"t3p_214\">- </span><span class=\"S7DAD S1ABE S2\" id=\"t3q_214\">123 </span><span class=\"S7DAE S1ABE S2\" id=\"t3r_214\">521 </span><span class=\"S7DAF S1ABE S2\" id=\"t3s_214\">- </span><span class=\"S7DB0 S1ABE S2\" id=\"t3t_214\">- </span><span class=\"S7DB1 S2D2 S2DE S2\" id=\"t3u_214\">Les autres variations incluent essentiellement des reclassements bilanciels, ainsi que des effets des changes ou l\u2019incidence de changements </span><span class=\"SE0F S2D2 S2DE S2\" id=\"t3v_214\">de p\u00e9rim\u00e8tre. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30863": {
   "value": "<span class=\"S64C1 S2D8 S2\" id=\"tk_176\">1.16 \u2013 Stocks et travaux en cours </span><span class=\"S64C2 S2D2 S2DE S2\" id=\"tl_176\">Les stocks comprennent principalement les stocks et travaux en </span><span class=\"S64C3 S2D2 S2DE S2\" id=\"tm_176\">cours de l\u2019activit\u00e9 de promotion immobili\u00e8re, des actifs destin\u00e9s \u00e0 </span><span class=\"S64C4 S2D2 S2DE S2\" id=\"tn_176\">\u00eatre c\u00e9d\u00e9s et des stocks de marchandises destin\u00e9s \u00e0 la revente dans </span><span class=\"S64C5 S2D2 S2DE S2\" id=\"to_176\">le cadre de l\u2019activit\u00e9 touristique du Groupe. </span><span class=\"S64C6 S2D2 S2DE S2\" id=\"tp_176\">Les stocks et travaux en cours sont \u00e9valu\u00e9s au plus faible du co\u00fbt </span><span class=\"S64C7 S2D2 S2DE S2\" id=\"tq_176\">d\u2019achat ou de production et de leur valeur nette probable de </span><span class=\"S64C8 S2D2 S2DE S2\" id=\"tr_176\">r\u00e9alisation. Si la valeur de r\u00e9alisation du stock (prix net des frais de </span><span class=\"S64C9 S2D2 S2DE S2\" id=\"ts_176\">commercialisation) est inf\u00e9rieure \u00e0 la valeur comptable du stock, </span><span class=\"S47DC S2D2 S2DE S2\" id=\"tt_176\">une provision pour d\u00e9pr\u00e9ciation est enregistr\u00e9e \u00e0 due concurrence. </span><span class=\"S64CA S2D2 S2DE S2\" id=\"tu_176\">Le Groupe applique la m\u00e9thode de l\u2019avancement pour comptabiliser </span><span class=\"S64CB S2D2 S2DE S2\" id=\"tv_176\">le chiffre d\u2019affaires et les marges de son activit\u00e9 immobili\u00e8re. </span><span class=\"S1508 S2D2 S2DE S2\" id=\"tw_176\">L\u2019ensemble </span><span class=\"S64CC S2D2 S2DE S2\" id=\"tx_176\">des </span><span class=\"S64CD S2D2 S2DE S2\" id=\"ty_176\">co\u00fbts </span><span class=\"S64CE S2D2 S2DE S2\" id=\"tz_176\">directs </span><span class=\"S64CF S2D2 S2DE S2\" id=\"t10_176\">aff\u00e9rents </span><span class=\"S64D0 S2D2 S2DE S2\" id=\"t11_176\">aux </span><span class=\"S64D1 S2D2 S2DE S2\" id=\"t12_176\">programmes </span><span class=\"S64D2 S2D2 S2DE S2\" id=\"t13_176\">immobiliers en cours sont stock\u00e9s, y compris les honoraires de </span><span class=\"S64D3 S2D2 S2DE S2\" id=\"t14_176\">commercialisation. Les frais d\u2019emprunt relatifs \u00e0 ces programmes </span><span class=\"S64D4 S2D2 S2DE S2\" id=\"t15_176\">immobiliers ne sont, par contre, pas capitalis\u00e9s. \u00c0 la date </span><span class=\"S64D5 S2D2 S2DE S2\" id=\"t16_176\">d\u2019ach\u00e8vement des travaux, les d\u00e9penses engag\u00e9es non encore </span><span class=\"S64D6 S2D2 S2DE S2\" id=\"t17_176\">factur\u00e9es sont provisionn\u00e9es et incorpor\u00e9es aux stocks. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30891": {
   "value": "<span class=\"S64D7 S2D8 S2\" id=\"t18_176\">1.17 \u2013 Cr\u00e9ances clients </span><span class=\"S64D8 S2D2 S2DE S2\" id=\"t19_176\">Compte tenu des activit\u00e9s du Groupe, les cr\u00e9ances clients sont \u00e0 </span><span class=\"S64D9 S2D2 S2DE S2\" id=\"t1a_176\">court terme et sont donc comptabilis\u00e9es \u00e0 leur valeur nominale. </span><span class=\"S64DA S2D2 S2DE S2\" id=\"t1b_176\">Elles font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation sur la base des pertes de cr\u00e9dit </span><span class=\"S64DB S2D2 S2DE S2\" id=\"t1c_176\">attendues sur leur dur\u00e9e de vie, en application du mod\u00e8le simplifi\u00e9 </span><span class=\"S64DC S2D2 S2DE S2\" id=\"t1d_176\">de la norme IFRS </span><span class=\"S64DD S2D2 S2DE S2\" id=\"t1e_176\">9. Le montant des d\u00e9pr\u00e9ciations est d\u00e9termin\u00e9 de </span><span class=\"S64DE S2D2 S2DE S2\" id=\"t1f_176\">mani\u00e8re statistique sur la base d\u2019un pourcentage de d\u00e9pr\u00e9ciation </span><span class=\"S64DF S2D2 S2DE S2\" id=\"t1g_176\">sur les cr\u00e9ances clients en fonction de leur ant\u00e9riorit\u00e9 et du canal </span><span class=\"S5D76 S2D2 S2DE S2\" id=\"t1h_176\">de vente respectif. </span><span class=\"S64E0 S2D2 S2DE S2\" id=\"t1i_176\">En outre, dans le cadre de la comptabilisation des contrats selon la </span><span class=\"S64E1 S2D2 S2DE S2\" id=\"t1j_176\">m\u00e9thode de l\u2019avancement, les cr\u00e9ances clients de l\u2019activit\u00e9 </span><span class=\"S10A1 S2D2 S2DE S2\" id=\"t1k_176\">immobili\u00e8re du Groupe incluent </span><span class=\"S64E2 S2D2 S2DE S2\" id=\"t1l_176\">: </span><span class=\"S64E3 S2D2 S2DE S2\" id=\"t1m_176\">les appels de fonds r\u00e9alis\u00e9s aupr\u00e8s des acqu\u00e9reurs au fur et \u00e0 </span><span class=\"S64E4 S2DB S2DE S2\" id=\"t1n_176\">E </span><span class=\"S23A1 S2D2 S2DE S2\" id=\"t1o_176\">mesure de l\u2019avancement des travaux et non encore r\u00e9gl\u00e9s </span><span class=\"S64E5 S2D2 S2DE S2\" id=\"t1p_176\">; </span><span class=\"S64E6 S2D2 S2DE S2\" id=\"t1q_176\">les \u00ab </span><span class=\"S64E7 S2D2 S2DE S2\" id=\"t1r_176\">facturations \u00e0 \u00e9tablir </span><span class=\"S64E8 S2D2 S2DE S2\" id=\"t1s_176\">\u00bb correspondant aux appels de fonds </span><span class=\"S5A8A S2DB S2DE S2\" id=\"t1t_176\">E </span><span class=\"S64E9 S2D2 S2DE S2\" id=\"t1u_176\">non encore \u00e9mis au titre des contrats de ventes en l\u2019\u00e9tat futur </span><span class=\"S64EA S2D2 S2DE S2\" id=\"t1v_176\">d\u2019ach\u00e8vement. </span><span class=\"S749C S625B S2\" id=\"t7_200\">Clients et Autres actifs courants </span><span class=\"S7342 S625C S2\" id=\"t8_200\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_200\">14 </span><span class=\"S7573 S2D8 S2\" id=\"ta_200\">14.1 \u2013 Clients et comptes rattach\u00e9s et Autres actifs courants </span><span class=\"S7574 SBD4 S2\" id=\"tb_200\">(en milliers d\u2019euros) </span><span class=\"S7575 S71F S2\" id=\"tc_200\">30/09/2023 </span><span class=\"S7576 SBD3 S2\" id=\"td_200\">30/09/2022 </span><span class=\"S21F2 SBD5 S2\" id=\"te_200\">Cr\u00e9ances clients brutes </span><span class=\"S7577 SBD5 S2\" id=\"tf_200\">188 </span><span class=\"S7578 SBD5 S2\" id=\"tg_200\">157 </span><span class=\"S7579 SBD5 S2\" id=\"th_200\">215 </span><span class=\"S757A SBD5 S2\" id=\"ti_200\">925 </span><span class=\"S1257 SBD5 S2\" id=\"tj_200\">D\u00e9pr\u00e9ciations </span><span class=\"S757B SBD5 S2\" id=\"tk_200\">- </span><span class=\"S757C SBD5 S2\" id=\"tl_200\">16 </span><span class=\"S757D SBD5 S2\" id=\"tm_200\">414 </span><span class=\"S757E SBD5 S2\" id=\"tn_200\">- </span><span class=\"S49E4 SBD5 S2\" id=\"to_200\">13 </span><span class=\"S49E5 SBD5 S2\" id=\"tp_200\">049 </span><span class=\"S30BC SBD3 S2\" id=\"tq_200\">TOTAL CR\u00c9ANCES CLIENTS ET COMPTES RATTACH\u00c9S </span><span class=\"S757F SBD3 S2\" id=\"tr_200\">171 </span><span class=\"S7580 SBD3 S2\" id=\"ts_200\">743 </span><span class=\"S7581 SBD3 S2\" id=\"tt_200\">202 </span><span class=\"S7582 SBD3 S2\" id=\"tu_200\">876 </span><span class=\"S24FA SBD5 S2\" id=\"tv_200\">Avances et acomptes vers\u00e9s </span><span class=\"S7583 SBD5 S2\" id=\"tw_200\">24 </span><span class=\"S7584 SBD5 S2\" id=\"tx_200\">741 </span><span class=\"S7585 SBD5 S2\" id=\"ty_200\">16 </span><span class=\"S7586 SBD5 S2\" id=\"tz_200\">401 </span><span class=\"S137C SBD5 S2\" id=\"t10_200\">\u00c9tats \u2013 imp\u00f4ts et taxes </span><span class=\"S7587 SBD5 S2\" id=\"t11_200\">120 </span><span class=\"S7588 SBD5 S2\" id=\"t12_200\">750 </span><span class=\"S7589 SBD5 S2\" id=\"t13_200\">115 </span><span class=\"S7525 SBD5 S2\" id=\"t14_200\">793 </span><span class=\"S266B SBD5 S2\" id=\"t15_200\">Autres cr\u00e9ances </span><span class=\"S758A SBD5 S2\" id=\"t16_200\">104 </span><span class=\"S758B SBD5 S2\" id=\"t17_200\">699 </span><span class=\"S758C SBD5 S2\" id=\"t18_200\">55 </span><span class=\"S7527 SBD5 S2\" id=\"t19_200\">889 </span><span class=\"S24FE SBD3 S2\" id=\"t1a_200\">VALEURS BRUTES </span><span class=\"S758D SBD3 S2\" id=\"t1b_200\">250 </span><span class=\"S758E SBD3 S2\" id=\"t1c_200\">190 </span><span class=\"S758F SBD3 S2\" id=\"t1d_200\">188 </span><span class=\"S7529 SBD3 S2\" id=\"t1e_200\">083 </span><span class=\"S2F8 SBD5 S2\" id=\"t1f_200\">Provisions </span><span class=\"S7590 SBD5 S2\" id=\"t1g_200\">- </span><span class=\"S7591 SBD5 S2\" id=\"t1h_200\">8 </span><span class=\"S7592 SBD5 S2\" id=\"t1i_200\">582 </span><span class=\"S5842 SBD5 S2\" id=\"t1j_200\">- </span><span class=\"S7593 SBD5 S2\" id=\"t1k_200\">5 </span><span class=\"S7594 SBD5 S2\" id=\"t1l_200\">611 </span><span class=\"S1505 SBD3 S2\" id=\"t1m_200\">AUTRES D\u00c9BITEURS NETS </span><span class=\"S7595 SBD3 S2\" id=\"t1n_200\">241 </span><span class=\"S7596 SBD3 S2\" id=\"t1o_200\">608 </span><span class=\"S7597 SBD3 S2\" id=\"t1p_200\">182 </span><span class=\"S7598 SBD3 S2\" id=\"t1q_200\">472 </span><span class=\"S3C46 SBD5 S2\" id=\"t1r_200\">Autres charges constat\u00e9es d\u2019avance </span><span class=\"S7599 SBD5 S2\" id=\"t1s_200\">44 </span><span class=\"S759A SBD5 S2\" id=\"t1t_200\">398 </span><span class=\"S759B SBD5 S2\" id=\"t1u_200\">62 </span><span class=\"S759C SBD5 S2\" id=\"t1v_200\">404 </span><span class=\"S1308 SBD3 S2\" id=\"t1w_200\">CHARGES CONSTAT\u00c9ES D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1x_200\">44 </span><span class=\"S759E SBD3 S2\" id=\"t1y_200\">398 </span><span class=\"S759F SBD3 S2\" id=\"t1z_200\">62 </span><span class=\"S75A0 SBD3 S2\" id=\"t20_200\">404 </span><span class=\"S15AA S71F S2\" id=\"t21_200\">TOTAL AUTRES ACTIFS COURANTS </span><span class=\"S75A1 S71F S2\" id=\"t22_200\">286 </span><span class=\"S75A2 S71F S2\" id=\"t23_200\">006 </span><span class=\"S75A3 S71F S2\" id=\"t24_200\">244 </span><span class=\"S75A4 S71F S2\" id=\"t25_200\">876 </span><span class=\"S75A5 S2D2 S2DE S2\" id=\"t26_200\">Les cr\u00e9ances clients et comptes rattach\u00e9s enregistrent une baisse </span><span class=\"S75A6 S2D2 S2DE S2\" id=\"t27_200\">de - </span><span class=\"S75A7 S2D2 S2DE S2\" id=\"t28_200\">31 </span><span class=\"S75A8 S2D2 S2DE S2\" id=\"t29_200\">133 </span><span class=\"S75A9 S2D2 S2DE S2\" id=\"t2a_200\">milliers d\u2019euros par rapport au 30 </span><span class=\"S75AA S2D2 S2DE S2\" id=\"t2b_200\">septembre 2022, </span><span class=\"S75AB S2D2 S2DE S2\" id=\"t2c_200\">compte tenu du travail d\u2019optimisation du besoin en fonds de </span><span class=\"S15B6 S2D2 S2DE S2\" id=\"t2d_200\">roulement au cours de l\u2019exercice 2022/2023. </span><span class=\"S75AC S2D2 S2DE S2\" id=\"t2e_200\">Les autres actifs courants sont en hausse de 41 </span><span class=\"S75AD S2D2 S2DE S2\" id=\"t2f_200\">130 </span><span class=\"S75AE S2D2 S2DE S2\" id=\"t2g_200\">milliers d\u2019euros </span><span class=\"S237C S2D2 S2DE S2\" id=\"t2h_200\">au 30 </span><span class=\"S75AF S2D2 S2DE S2\" id=\"t2i_200\">septembre 2023. </span><span class=\"S75B0 S2D2 S2DE S2\" id=\"t2j_200\">Cette \u00e9volution s\u2019explique par </span><span class=\"S75B1 S2D2 S2DE S2\" id=\"t2k_200\">: </span><span class=\"S75B2 S2D2 S2DE S2\" id=\"t2l_200\">l\u2019augmentation des avances et acomptes vers\u00e9s de 8 </span><span class=\"S75B3 S2D2 S2DE S2\" id=\"t2m_200\">340 </span><span class=\"S75B4 S2D2 S2DE S2\" id=\"t2n_200\">milliers </span><span class=\"S75B5 S2DB S2DE S2\" id=\"t2o_200\">E </span><span class=\"S75B6 S2D2 S2DE S2\" id=\"t2p_200\">d\u2019euros, principalement li\u00e9e aux extensions sur Village Nature, </span><span class=\"S3D3C S2D2 S2DE S2\" id=\"t2q_200\">compte tenu du d\u00e9marrage du projet en d\u00e9cembre </span><span class=\"S75B7 S2D2 S2DE S2\" id=\"t2r_200\">2022 </span><span class=\"S75B8 S2D2 S2DE S2\" id=\"t2s_200\">; </span><span class=\"S75B9 S2D2 S2DE S2\" id=\"t2t_200\">l\u2019augmentation des autres cr\u00e9ances de 48 </span><span class=\"S75BA S2D2 S2DE S2\" id=\"t2u_200\">810 </span><span class=\"S75BB S2D2 S2DE S2\" id=\"t2v_200\">milliers d\u2019euros </span><span class=\"S75BC S2D2 S2DE S2\" id=\"t2w_200\">; </span><span class=\"S75BD S2DB S2DE S2\" id=\"t2x_200\">E </span><span class=\"S75BE S2D2 S2DE S2\" id=\"t2y_200\">compens\u00e9es en partie par la diminution des autres charges </span><span class=\"S75BF S2DB S2DE S2\" id=\"t2z_200\">E </span><span class=\"S75C0 S2D2 S2DE S2\" id=\"t30_200\">constat\u00e9es d\u2019avance de - </span><span class=\"S75C1 S2D2 S2DE S2\" id=\"t31_200\">18 </span><span class=\"S75C2 S2D2 S2DE S2\" id=\"t32_200\">006 </span><span class=\"S75C3 S2D2 S2DE S2\" id=\"t33_200\">milliers d\u2019euros. </span><span class=\"S7341 S625B S2\" id=\"t7_214\">Variation du besoin en fonds de roulement </span><span class=\"S7342 S625C S2\" id=\"t8_214\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_214\">23 </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ta_214\">L\u2019\u00e9volution du besoin en fonds de roulement sur l\u2019exercice 2022/2023 se pr\u00e9sente de la mani\u00e8re suivante </span><span class=\"S7D4A S2D2 S2DE S2\" id=\"tb_214\">: </span><span class=\"S7D4B SBD4 S2\" id=\"tc_214\">(en milliers d\u2019euros) </span><span class=\"S7D4C SBD3 S2\" id=\"td_214\">30/09/2022 </span><span class=\"S7D4D SBD3 S2\" id=\"te_214\">Variation </span><span class=\"S7D4E SBD3 S2\" id=\"tf_214\">cash </span><span class=\"S7D4F SBD3 S2\" id=\"tg_214\">Autres </span><span class=\"S7D50 SBD3 S2\" id=\"th_214\">variations </span><span class=\"S7D51 S71F S2\" id=\"ti_214\">30/09/2023 </span><span class=\"SDC7 SBD5 S2\" id=\"tj_214\">Stocks bruts </span><span class=\"S7D52 SBD5 S2\" id=\"tk_214\">152 </span><span class=\"S7D53 SBD5 S2\" id=\"tl_214\">047 </span><span class=\"S7D54 SBD5 S2\" id=\"tm_214\">18 </span><span class=\"S7D55 SBD5 S2\" id=\"tn_214\">310 </span><span class=\"S7D56 SBD5 S2\" id=\"to_214\">- </span><span class=\"S7D57 SBD5 S2\" id=\"tp_214\">1 </span><span class=\"S7976 SBD5 S2\" id=\"tq_214\">454 </span><span class=\"S7D58 SBD5 S2\" id=\"tr_214\">168 </span><span class=\"S7D59 SBD5 S2\" id=\"ts_214\">903 </span><span class=\"S19BB SBD5 S2\" id=\"tt_214\">D\u00e9pr\u00e9ciation des stocks </span><span class=\"S7D5A SBD5 S2\" id=\"tu_214\">- </span><span class=\"S7D5B SBD5 S2\" id=\"tv_214\">5 </span><span class=\"S7D5C SBD5 S2\" id=\"tw_214\">119 </span><span class=\"S7D5D SBD5 S2\" id=\"tx_214\">- </span><span class=\"S7D5E SBD5 S2\" id=\"ty_214\">27 </span><span class=\"S7D5F SBD5 S2\" id=\"tz_214\">901 </span><span class=\"S7D60 SBD5 S2\" id=\"t10_214\">11 </span><span class=\"S7D61 SBD5 S2\" id=\"t11_214\">- </span><span class=\"S7D62 SBD5 S2\" id=\"t12_214\">33 </span><span class=\"S7D63 SBD5 S2\" id=\"t13_214\">009 </span><span class=\"S24F3 SBD3 S2\" id=\"t14_214\">VALEUR NETTE DES STOCKS </span><span class=\"S7D64 SBD3 S2\" id=\"t15_214\">146 </span><span class=\"S7D65 SBD3 S2\" id=\"t16_214\">928 </span><span class=\"S7D66 SBD3 S2\" id=\"t17_214\">- </span><span class=\"S7D67 SBD3 S2\" id=\"t18_214\">9 </span><span class=\"S7D68 SBD3 S2\" id=\"t19_214\">591 </span><span class=\"S7D69 SBD3 S2\" id=\"t1a_214\">- </span><span class=\"S7D6A SBD3 S2\" id=\"t1b_214\">1 </span><span class=\"S7D6B SBD3 S2\" id=\"t1c_214\">443 </span><span class=\"S7D6C SBD3 S2\" id=\"t1d_214\">135 </span><span class=\"S63C8 SBD3 S2\" id=\"t1e_214\">894 </span><span class=\"S2BF8 SBD5 S2\" id=\"t1f_214\">Cr\u00e9ances clients et comptes rattach\u00e9s </span><span class=\"S7D6D SBD5 S2\" id=\"t1g_214\">202 </span><span class=\"S7D6E SBD5 S2\" id=\"t1h_214\">876 </span><span class=\"S7D6F SBD5 S2\" id=\"t1i_214\">- </span><span class=\"S7D70 SBD5 S2\" id=\"t1j_214\">4 </span><span class=\"S7D71 SBD5 S2\" id=\"t1k_214\">201 </span><span class=\"S7D72 SBD5 S2\" id=\"t1l_214\">- </span><span class=\"S7D73 SBD5 S2\" id=\"t1m_214\">26 </span><span class=\"S7D74 SBD5 S2\" id=\"t1n_214\">932 </span><span class=\"S5DBD SBD5 S2\" id=\"t1o_214\">171 </span><span class=\"S5DBE SBD5 S2\" id=\"t1p_214\">743 </span><span class=\"S1EBC SBD5 S2\" id=\"t1q_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S7D75 SBD5 S2\" id=\"t1r_214\">351 </span><span class=\"S7D76 SBD5 S2\" id=\"t1s_214\">600 </span><span class=\"S7D77 SBD5 S2\" id=\"t1t_214\">- </span><span class=\"S7D78 SBD5 S2\" id=\"t1u_214\">106 </span><span class=\"S7D79 SBD5 S2\" id=\"t1v_214\">- </span><span class=\"S7D7A SBD5 S2\" id=\"t1w_214\">42 </span><span class=\"S7D7B SBD5 S2\" id=\"t1x_214\">123 </span><span class=\"S5E0C SBD5 S2\" id=\"t1y_214\">309 </span><span class=\"S2BFC SBD5 S2\" id=\"t1z_214\">371 </span><span class=\"S1EBF SBD3 S2\" id=\"t20_214\">TOTAL DES ACTIFS DU BFR </span><span class=\"S7D7C SBD3 S2\" id=\"t21_214\">A </span><span class=\"S7D7D SBD3 S2\" id=\"t22_214\">701 </span><span class=\"S7D7E SBD3 S2\" id=\"t23_214\">404 </span><span class=\"S7D7F SBD3 S2\" id=\"t24_214\">- </span><span class=\"S7D80 SBD3 S2\" id=\"t25_214\">13 </span><span class=\"S7D81 SBD3 S2\" id=\"t26_214\">898 </span><span class=\"S7D82 SBD3 S2\" id=\"t27_214\">- </span><span class=\"S7D83 SBD3 S2\" id=\"t28_214\">70 </span><span class=\"S7D84 SBD3 S2\" id=\"t29_214\">498 </span><span class=\"S5E0F SBD3 S2\" id=\"t2a_214\">617 </span><span class=\"S5A40 SBD3 S2\" id=\"t2b_214\">008 </span><span class=\"S5D20 SBD5 S2\" id=\"t2c_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7D85 SBD5 S2\" id=\"t2d_214\">310 </span><span class=\"S7D86 SBD5 S2\" id=\"t2e_214\">833 </span><span class=\"S7D87 SBD5 S2\" id=\"t2f_214\">43 </span><span class=\"S7D88 SBD5 S2\" id=\"t2g_214\">130 </span><span class=\"S7D89 SBD5 S2\" id=\"t2h_214\">13 </span><span class=\"S7D8A SBD5 S2\" id=\"t2i_214\">991 </span><span class=\"S7D8B SBD5 S2\" id=\"t2j_214\">367 </span><span class=\"S5D25 SBD5 S2\" id=\"t2k_214\">954 </span><span class=\"S273B SBD5 S2\" id=\"t2l_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7D8C SBD5 S2\" id=\"t2m_214\">586 </span><span class=\"S7D8D SBD5 S2\" id=\"t2n_214\">685 </span><span class=\"S7D8E SBD5 S2\" id=\"t2o_214\">25 </span><span class=\"S7D8F SBD5 S2\" id=\"t2p_214\">267 </span><span class=\"S7D90 SBD5 S2\" id=\"t2q_214\">- </span><span class=\"S7D91 SBD5 S2\" id=\"t2r_214\">1 </span><span class=\"S7D92 SBD5 S2\" id=\"t2s_214\">517 </span><span class=\"S7D93 SBD5 S2\" id=\"t2t_214\">610 </span><span class=\"S5D2C SBD5 S2\" id=\"t2u_214\">435 </span><span class=\"S4A0A SBD3 S2\" id=\"t2v_214\">TOTAL DES PASSIFS DU BFR </span><span class=\"S7D94 SBD3 S2\" id=\"t2w_214\">B </span><span class=\"S7D95 SBD3 S2\" id=\"t2x_214\">897 </span><span class=\"S7D96 SBD3 S2\" id=\"t2y_214\">518 </span><span class=\"S7D97 SBD3 S2\" id=\"t2z_214\">68 </span><span class=\"S7D98 SBD3 S2\" id=\"t30_214\">397 </span><span class=\"S7D99 SBD3 S2\" id=\"t31_214\">12 </span><span class=\"S7D9A SBD3 S2\" id=\"t32_214\">474 </span><span class=\"S5D2F SBD3 S2\" id=\"t33_214\">978 </span><span class=\"S5D30 SBD3 S2\" id=\"t34_214\">389 </span><span class=\"SCE7 S71F S2\" id=\"t35_214\">BESOIN EN FONDS DE ROULEMENT </span><span class=\"S7D9B S71F S2\" id=\"t36_214\">A-B </span><span class=\"S7D9C S71F S2\" id=\"t37_214\">- </span><span class=\"S7D9D S71F S2\" id=\"t38_214\">196 </span><span class=\"S7D9E S71F S2\" id=\"t39_214\">113 </span><span class=\"S7D9F S71F S2\" id=\"t3a_214\">- </span><span class=\"S7DA0 S71F S2\" id=\"t3b_214\">82 </span><span class=\"S7DA1 S71F S2\" id=\"t3c_214\">295 </span><span class=\"S7DA2 S71F S2\" id=\"t3d_214\">- </span><span class=\"S7DA3 S71F S2\" id=\"t3e_214\">82 </span><span class=\"S7DA4 S71F S2\" id=\"t3f_214\">972 </span><span class=\"S7DA5 S71F S2\" id=\"t3g_214\">- </span><span class=\"S5DD8 S71F S2\" id=\"t3h_214\">361 </span><span class=\"S5DD9 S71F S2\" id=\"t3i_214\">380 </span><span class=\"S7DA6 S1ABE S2\" id=\"t3j_214\">dont variation des dettes et cr\u00e9ances non op\u00e9rationnelles </span><span class=\"S7DA7 S1ABE S2\" id=\"t3k_214\">41 </span><span class=\"S7DA8 S1ABE S2\" id=\"t3l_214\">227 </span><span class=\"S7DA9 S1ABE S2\" id=\"t3m_214\">- </span><span class=\"S7DAA S1ABE S2\" id=\"t3n_214\">- </span><span class=\"S7DAB S1ABE S2\" id=\"t3o_214\">dont variation des dettes et cr\u00e9ances op\u00e9rationnelles </span><span class=\"S7DAC S1ABE S2\" id=\"t3p_214\">- </span><span class=\"S7DAD S1ABE S2\" id=\"t3q_214\">123 </span><span class=\"S7DAE S1ABE S2\" id=\"t3r_214\">521 </span><span class=\"S7DAF S1ABE S2\" id=\"t3s_214\">- </span><span class=\"S7DB0 S1ABE S2\" id=\"t3t_214\">- </span><span class=\"S7DB1 S2D2 S2DE S2\" id=\"t3u_214\">Les autres variations incluent essentiellement des reclassements bilanciels, ainsi que des effets des changes ou l\u2019incidence de changements </span><span class=\"SE0F S2D2 S2DE S2\" id=\"t3v_214\">de p\u00e9rim\u00e8tre. </span><span class=\"S7DB2 S625B S2\" id=\"t3w_214\">\u00c9ch\u00e9ancier des cr\u00e9ances et des dettes </span><span class=\"S2EA1 S625C S2\" id=\"t3x_214\">Note </span><span class=\"S7DB3 S625C S2\" id=\"t3y_214\">24 </span><span class=\"S7DB4 SBD4 S2\" id=\"t3z_214\">(en milliers d\u2019euros) </span><span class=\"S7DB5 S71F S2\" id=\"t40_214\">30/09/2023 </span><span class=\"S7DB6 SBD3 S2\" id=\"t41_214\">Montants non </span><span class=\"S7DB7 SBD3 S2\" id=\"t42_214\">\u00e9chus ou \u00e9chus </span><span class=\"S7DB8 SBD3 S2\" id=\"t43_214\">depuis - </span><span class=\"S7DB9 SBD3 S2\" id=\"t44_214\">1 </span><span class=\"S7DBA SBD3 S2\" id=\"t45_214\">an </span><span class=\"S7DBB SBD3 S2\" id=\"t46_214\">Montants avec </span><span class=\"S7DBC SBD3 S2\" id=\"t47_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DBD SBD3 S2\" id=\"t48_214\">entre 1 et </span><span class=\"S7DBE SBD3 S2\" id=\"t49_214\">5 </span><span class=\"S7DBF SBD3 S2\" id=\"t4a_214\">ans </span><span class=\"S7DC0 SBD3 S2\" id=\"t4b_214\">Montants avec </span><span class=\"S7DC1 SBD3 S2\" id=\"t4c_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DC2 SBD3 S2\" id=\"t4d_214\">&gt; </span><span class=\"S7DC3 SBD3 S2\" id=\"t4e_214\">5 </span><span class=\"S7DC4 SBD3 S2\" id=\"t4f_214\">ans </span><span class=\"S1F3B SBD5 S2\" id=\"t4g_214\">Autres actifs financiers non courants </span><span class=\"S7DC5 SBD5 S2\" id=\"t4h_214\">53 </span><span class=\"S7DC6 SBD5 S2\" id=\"t4i_214\">884 </span><span class=\"S7DC7 SBD5 S2\" id=\"t4j_214\">40 </span><span class=\"S7DC8 SBD5 S2\" id=\"t4k_214\">390 </span><span class=\"S7DC9 SBD5 S2\" id=\"t4l_214\">13 </span><span class=\"S7DCA SBD5 S2\" id=\"t4m_214\">289 </span><span class=\"S7DCB SBD5 S2\" id=\"t4n_214\">206 </span><span class=\"S3545 SBD5 S2\" id=\"t4o_214\">Clients et comptes rattach\u00e9s (en valeur nette) </span><span class=\"S7DCC SBD5 S2\" id=\"t4p_214\">171 </span><span class=\"S7DCD SBD5 S2\" id=\"t4q_214\">743 </span><span class=\"S7DCE SBD5 S2\" id=\"t4r_214\">171 </span><span class=\"S7DCF SBD5 S2\" id=\"t4s_214\">743 </span><span class=\"S7DD0 SBD5 S2\" id=\"t4t_214\">- </span><span class=\"S7DD1 SBD5 S2\" id=\"t4u_214\">- </span><span class=\"S5111 SBD5 S2\" id=\"t4v_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S36F5 SBD5 S2\" id=\"t4w_214\">309 </span><span class=\"S7DD2 SBD5 S2\" id=\"t4x_214\">371 </span><span class=\"S7DD3 SBD5 S2\" id=\"t4y_214\">309 </span><span class=\"S7DD4 SBD5 S2\" id=\"t4z_214\">371 </span><span class=\"S7DD5 SBD5 S2\" id=\"t50_214\">- </span><span class=\"S7DD6 SBD5 S2\" id=\"t51_214\">- </span><span class=\"S6AB7 S71F S2\" id=\"t52_214\">TOTAL ACTIF </span><span class=\"S7DD7 S71F S2\" id=\"t53_214\">534 </span><span class=\"S7DD8 S71F S2\" id=\"t54_214\">998 </span><span class=\"S7DD9 S71F S2\" id=\"t55_214\">521 </span><span class=\"S7DDA S71F S2\" id=\"t56_214\">503 </span><span class=\"S7DDB S71F S2\" id=\"t57_214\">13 </span><span class=\"S7DDC S71F S2\" id=\"t58_214\">289 </span><span class=\"S7DDD S71F S2\" id=\"t59_214\">206 </span><span class=\"S1E4E SBD5 S2\" id=\"t5a_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7DDE SBD5 S2\" id=\"t5b_214\">367 </span><span class=\"S7DDF SBD5 S2\" id=\"t5c_214\">954 </span><span class=\"S7DE0 SBD5 S2\" id=\"t5d_214\">367 </span><span class=\"S7DE1 SBD5 S2\" id=\"t5e_214\">954 </span><span class=\"S7DE2 SBD5 S2\" id=\"t5f_214\">- </span><span class=\"S7DE3 SBD5 S2\" id=\"t5g_214\">- </span><span class=\"S1F4B SBD5 S2\" id=\"t5h_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7DE4 SBD5 S2\" id=\"t5i_214\">610 </span><span class=\"S7DE5 SBD5 S2\" id=\"t5j_214\">435 </span><span class=\"S7DE6 SBD5 S2\" id=\"t5k_214\">610 </span><span class=\"S7DE7 SBD5 S2\" id=\"t5l_214\">435 </span><span class=\"S7DE8 SBD5 S2\" id=\"t5m_214\">- </span><span class=\"S7DE9 SBD5 S2\" id=\"t5n_214\">- </span><span class=\"S69A8 S71F S2\" id=\"t5o_214\">TOTAL PASSIF </span><span class=\"S7DEA S71F S2\" id=\"t5p_214\">978 </span><span class=\"S7DEB S71F S2\" id=\"t5q_214\">389 </span><span class=\"S7DEC S71F S2\" id=\"t5r_214\">978 </span><span class=\"S7DED S71F S2\" id=\"t5s_214\">389 </span><span class=\"S7DEE S71F S2\" id=\"t5t_214\">- </span><span class=\"S7DEF S71F S2\" id=\"t5u_214\">- </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30892": {
   "value": "<span class=\"S64D7 S2D8 S2\" id=\"t18_176\">1.17 \u2013 Cr\u00e9ances clients </span><span class=\"S64D8 S2D2 S2DE S2\" id=\"t19_176\">Compte tenu des activit\u00e9s du Groupe, les cr\u00e9ances clients sont \u00e0 </span><span class=\"S64D9 S2D2 S2DE S2\" id=\"t1a_176\">court terme et sont donc comptabilis\u00e9es \u00e0 leur valeur nominale. </span><span class=\"S64DA S2D2 S2DE S2\" id=\"t1b_176\">Elles font l\u2019objet d\u2019une d\u00e9pr\u00e9ciation sur la base des pertes de cr\u00e9dit </span><span class=\"S64DB S2D2 S2DE S2\" id=\"t1c_176\">attendues sur leur dur\u00e9e de vie, en application du mod\u00e8le simplifi\u00e9 </span><span class=\"S64DC S2D2 S2DE S2\" id=\"t1d_176\">de la norme IFRS </span><span class=\"S64DD S2D2 S2DE S2\" id=\"t1e_176\">9. Le montant des d\u00e9pr\u00e9ciations est d\u00e9termin\u00e9 de </span><span class=\"S64DE S2D2 S2DE S2\" id=\"t1f_176\">mani\u00e8re statistique sur la base d\u2019un pourcentage de d\u00e9pr\u00e9ciation </span><span class=\"S64DF S2D2 S2DE S2\" id=\"t1g_176\">sur les cr\u00e9ances clients en fonction de leur ant\u00e9riorit\u00e9 et du canal </span><span class=\"S5D76 S2D2 S2DE S2\" id=\"t1h_176\">de vente respectif. </span><span class=\"S64E0 S2D2 S2DE S2\" id=\"t1i_176\">En outre, dans le cadre de la comptabilisation des contrats selon la </span><span class=\"S64E1 S2D2 S2DE S2\" id=\"t1j_176\">m\u00e9thode de l\u2019avancement, les cr\u00e9ances clients de l\u2019activit\u00e9 </span><span class=\"S10A1 S2D2 S2DE S2\" id=\"t1k_176\">immobili\u00e8re du Groupe incluent </span><span class=\"S64E2 S2D2 S2DE S2\" id=\"t1l_176\">: </span><span class=\"S64E3 S2D2 S2DE S2\" id=\"t1m_176\">les appels de fonds r\u00e9alis\u00e9s aupr\u00e8s des acqu\u00e9reurs au fur et \u00e0 </span><span class=\"S64E4 S2DB S2DE S2\" id=\"t1n_176\">E </span><span class=\"S23A1 S2D2 S2DE S2\" id=\"t1o_176\">mesure de l\u2019avancement des travaux et non encore r\u00e9gl\u00e9s </span><span class=\"S64E5 S2D2 S2DE S2\" id=\"t1p_176\">; </span><span class=\"S64E6 S2D2 S2DE S2\" id=\"t1q_176\">les \u00ab </span><span class=\"S64E7 S2D2 S2DE S2\" id=\"t1r_176\">facturations \u00e0 \u00e9tablir </span><span class=\"S64E8 S2D2 S2DE S2\" id=\"t1s_176\">\u00bb correspondant aux appels de fonds </span><span class=\"S5A8A S2DB S2DE S2\" id=\"t1t_176\">E </span><span class=\"S64E9 S2D2 S2DE S2\" id=\"t1u_176\">non encore \u00e9mis au titre des contrats de ventes en l\u2019\u00e9tat futur </span><span class=\"S64EA S2D2 S2DE S2\" id=\"t1v_176\">d\u2019ach\u00e8vement. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30924": {
   "value": "<span class=\"S64EB S2D8 S2\" id=\"t1w_176\">1.18 \u2013 Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie </span><span class=\"S64EC S2D2 S2DE S2\" id=\"t1x_176\">La tr\u00e9sorerie brute, telle que pr\u00e9sent\u00e9e \u00e0 l\u2019actif du bilan, est </span><span class=\"S64ED S2D2 S2DE S2\" id=\"t1y_176\">constitu\u00e9e des disponibilit\u00e9s et d\u00e9p\u00f4ts \u00e0 vue ainsi que des </span><span class=\"S64EE S2D2 S2DE S2\" id=\"t1z_176\">placements \u00e0 court terme et moyen terme (Sicav et Fonds </span><span class=\"S64EF S2D2 S2DE S2\" id=\"t20_176\">communs de placement) r\u00e9pondant aux crit\u00e8res fix\u00e9s par la norme </span><span class=\"SF88 S2D2 S2DE S2\" id=\"t21_176\">IAS </span><span class=\"S64F0 S2D2 S2DE S2\" id=\"t22_176\">7 </span><span class=\"S64F1 S2D2 S2DE S2\" id=\"t23_176\">; ils sont notamment disponibles \u00e0 tout moment pour leur </span><span class=\"S64F2 S2D2 S2DE S2\" id=\"t24_176\">montant nominal et le risque de changement de valeur est </span><span class=\"S2320 S2D2 S2DE S2\" id=\"t25_176\">n\u00e9gligeable. </span><span class=\"S64F3 S2D2 S2DE S2\" id=\"t26_176\">La tr\u00e9sorerie figurant dans le tableau des flux de tr\u00e9sorerie </span><span class=\"S64F4 S2D2 S2DE S2\" id=\"t27_176\">consolid\u00e9 est constitu\u00e9e de la tr\u00e9sorerie brute diminu\u00e9e des </span><span class=\"S342 S2D2 S2DE S2\" id=\"t28_176\">d\u00e9couverts bancaires. </span><span class=\"S64F5 S2D2 S2DE S2\" id=\"t29_176\">Les int\u00e9r\u00eats courus non \u00e9chus se rapportant aux \u00e9l\u00e9ments </span><span class=\"S27C6 S2D2 S2DE S2\" id=\"t2a_176\">constitutifs de la tr\u00e9sorerie nette sont int\u00e9gr\u00e9s \u00e0 la tr\u00e9sorerie nette. </span><span class=\"S749C S625B S2\" id=\"t7_201\">Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie </span><span class=\"S7342 S625C S2\" id=\"t8_201\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_201\">15 </span><span class=\"S749D SBD4 S2\" id=\"ta_201\">(en milliers d\u2019euros) </span><span class=\"S749E S71F S2\" id=\"tb_201\">30/09/2023 </span><span class=\"S749F SBD3 S2\" id=\"tc_201\">30/09/2022 </span><span class=\"S1EAA SBD5 S2\" id=\"td_201\">Tr\u00e9sorerie </span><span class=\"S7610 SBD5 S2\" id=\"te_201\">468 </span><span class=\"S74A1 SBD5 S2\" id=\"tf_201\">808 </span><span class=\"S7611 SBD5 S2\" id=\"tg_201\">470 </span><span class=\"S74A3 SBD5 S2\" id=\"th_201\">307 </span><span class=\"S8DA SBD5 S2\" id=\"ti_201\">\u00c9quivalents de tr\u00e9sorerie (SICAV et d\u00e9p\u00f4ts) </span><span class=\"S7612 SBD5 S2\" id=\"tj_201\">28 </span><span class=\"S7613 SBD5 S2\" id=\"tk_201\">29 </span><span class=\"S18DC S71F S2\" id=\"tl_201\">TR\u00c9SORERIE ET \u00c9QUIVALENTS DE TR\u00c9SORERIE </span><span class=\"S7614 S71F S2\" id=\"tm_201\">468 </span><span class=\"S74A8 S71F S2\" id=\"tn_201\">836 </span><span class=\"S7615 S71F S2\" id=\"to_201\">470 </span><span class=\"S74AA S71F S2\" id=\"tp_201\">336 </span><span class=\"S6BF3 SBD5 S2\" id=\"tq_201\">Soldes bancaires cr\u00e9diteurs </span><span class=\"S7616 SBD5 S2\" id=\"tr_201\">- </span><span class=\"S7617 SBD5 S2\" id=\"ts_201\">1 </span><span class=\"S7618 SBD5 S2\" id=\"tt_201\">743 </span><span class=\"S7619 SBD5 S2\" id=\"tu_201\">- </span><span class=\"S7465 SBD5 S2\" id=\"tv_201\">15 </span><span class=\"S7351 SBD5 S2\" id=\"tw_201\">260 </span><span class=\"S2363 S71F S2\" id=\"tx_201\">TR\u00c9SORERIE NETTE </span><span class=\"S761A S71F S2\" id=\"ty_201\">467 </span><span class=\"S761B S71F S2\" id=\"tz_201\">093 </span><span class=\"S761C S71F S2\" id=\"t10_201\">455 </span><span class=\"S7355 S71F S2\" id=\"t11_201\">076 </span><span class=\"S761D S2D2 S2DE S2\" id=\"t12_201\">Les \u00e9quivalents de tr\u00e9sorerie correspondent essentiellement \u00e0 des </span><span class=\"S266B S2D2 S2DE S2\" id=\"t13_201\">placements </span><span class=\"S761E S2D2 S2DE S2\" id=\"t14_201\">mon\u00e9taires </span><span class=\"S761F S2D2 S2DE S2\" id=\"t15_201\">souscrites </span><span class=\"S7620 S2D2 S2DE S2\" id=\"t16_201\">aupr\u00e8s </span><span class=\"S7621 S2D2 S2DE S2\" id=\"t17_201\">d\u2019\u00e9tablissements </span><span class=\"S7622 S2D2 S2DE S2\" id=\"t18_201\">bancaires de 1 </span><span class=\"S7623 S2D5 S2DE S2\" id=\"t19_201\">er </span><span class=\"S7624 S2D2 S2DE S2\" id=\"t1a_201\">plan, et r\u00e9pondent aux crit\u00e8res fix\u00e9s par la norme </span><span class=\"SAB3 S2D2 S2DE S2\" id=\"t1b_201\">IAS </span><span class=\"S7625 S2D2 S2DE S2\" id=\"t1c_201\">7 d\u00e9taill\u00e9s note </span><span class=\"S7626 S2D2 S2DE S2\" id=\"t1d_201\">1.19 \u00ab </span><span class=\"S7627 S2D2 S2DE S2\" id=\"t1e_201\">Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie </span><span class=\"S7628 S2D2 S2DE S2\" id=\"t1f_201\">\u00bb. </span><span class=\"S7629 S2D2 S2DE S2\" id=\"t1g_201\">L\u2019\u00e9volution de la tr\u00e9sorerie nette s\u2019explique notamment par la </span><span class=\"S3791 S2D2 S2DE S2\" id=\"t1h_201\">diminution </span><span class=\"S762A S2D2 S2DE S2\" id=\"t1i_201\">des </span><span class=\"S762B S2D2 S2DE S2\" id=\"t1j_201\">soldes </span><span class=\"S762C S2D2 S2DE S2\" id=\"t1k_201\">bancaires </span><span class=\"S762D S2D2 S2DE S2\" id=\"t1l_201\">cr\u00e9diteurs </span><span class=\"S762E S2D2 S2DE S2\" id=\"t1m_201\">\u00e0 </span><span class=\"S762F S2D2 S2DE S2\" id=\"t1n_201\">hauteur </span><span class=\"S7630 S2D2 S2DE S2\" id=\"t1o_201\">de </span><span class=\"S4949 S2D2 S2DE S2\" id=\"t1p_201\">13 </span><span class=\"S7631 S2D2 S2DE S2\" id=\"t1q_201\">517 </span><span class=\"S7632 S2D2 S2DE S2\" id=\"t1r_201\">milliers d\u2019euros, due essentiellement \u00e0 des remboursements </span><span class=\"SABD S2D2 S2DE S2\" id=\"t1s_201\">sur les lignes de cr\u00e9dit ouvertes sur CP-SP Belgi\u00eb et SET PV Espa\u00f1a. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30925": {
   "value": "<span class=\"S64EB S2D8 S2\" id=\"t1w_176\">1.18 \u2013 Tr\u00e9sorerie et \u00e9quivalents de tr\u00e9sorerie </span><span class=\"S64EC S2D2 S2DE S2\" id=\"t1x_176\">La tr\u00e9sorerie brute, telle que pr\u00e9sent\u00e9e \u00e0 l\u2019actif du bilan, est </span><span class=\"S64ED S2D2 S2DE S2\" id=\"t1y_176\">constitu\u00e9e des disponibilit\u00e9s et d\u00e9p\u00f4ts \u00e0 vue ainsi que des </span><span class=\"S64EE S2D2 S2DE S2\" id=\"t1z_176\">placements \u00e0 court terme et moyen terme (Sicav et Fonds </span><span class=\"S64EF S2D2 S2DE S2\" id=\"t20_176\">communs de placement) r\u00e9pondant aux crit\u00e8res fix\u00e9s par la norme </span><span class=\"SF88 S2D2 S2DE S2\" id=\"t21_176\">IAS </span><span class=\"S64F0 S2D2 S2DE S2\" id=\"t22_176\">7 </span><span class=\"S64F1 S2D2 S2DE S2\" id=\"t23_176\">; ils sont notamment disponibles \u00e0 tout moment pour leur </span><span class=\"S64F2 S2D2 S2DE S2\" id=\"t24_176\">montant nominal et le risque de changement de valeur est </span><span class=\"S2320 S2D2 S2DE S2\" id=\"t25_176\">n\u00e9gligeable. </span><span class=\"S64F3 S2D2 S2DE S2\" id=\"t26_176\">La tr\u00e9sorerie figurant dans le tableau des flux de tr\u00e9sorerie </span><span class=\"S64F4 S2D2 S2DE S2\" id=\"t27_176\">consolid\u00e9 est constitu\u00e9e de la tr\u00e9sorerie brute diminu\u00e9e des </span><span class=\"S342 S2D2 S2DE S2\" id=\"t28_176\">d\u00e9couverts bancaires. </span><span class=\"S64F5 S2D2 S2DE S2\" id=\"t29_176\">Les int\u00e9r\u00eats courus non \u00e9chus se rapportant aux \u00e9l\u00e9ments </span><span class=\"S27C6 S2D2 S2DE S2\" id=\"t2a_176\">constitutifs de la tr\u00e9sorerie nette sont int\u00e9gr\u00e9s \u00e0 la tr\u00e9sorerie nette. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30941": {
   "value": "<span class=\"S64F6 S2D8 S2\" id=\"t2b_176\">1.19 \u2013 Titres Pierre </span><span class=\"S64F7 S2D8 S2\" id=\"t2c_176\">et </span><span class=\"S64F8 S2D8 S2\" id=\"t2d_176\">Vacances auto-d\u00e9tenus </span><span class=\"S64F9 S2D2 S2DE S2\" id=\"t2e_176\">Les actions de la soci\u00e9t\u00e9 Pierre </span><span class=\"S64FA S2D2 S2DE S2\" id=\"t2f_176\">et </span><span class=\"S64FB S2D2 S2DE S2\" id=\"t2g_176\">Vacances d\u00e9tenues par la m\u00e8re </span><span class=\"S64FC S2D2 S2DE S2\" id=\"t2h_176\">et/ou par les soci\u00e9t\u00e9s du Groupe, quel que soit l\u2019objet de leur </span><span class=\"S64FD S2D2 S2DE S2\" id=\"t2i_176\">d\u00e9tention, sont inscrites pour leur co\u00fbt d\u2019acquisition en diminution </span><span class=\"S64FE S2D2 S2DE S2\" id=\"t2j_176\">des capitaux propres consolid\u00e9s. Le r\u00e9sultat de la cession \u00e9ventuelle </span><span class=\"S64FF S2D2 S2DE S2\" id=\"t2k_176\">des actions d\u2019auto-contr\u00f4le est imput\u00e9 directement dans les </span><span class=\"S6500 S2D2 S2DE S2\" id=\"t2l_176\">r\u00e9serves consolid\u00e9es pour leur montant net d\u2019imp\u00f4t et ne contribue </span><span class=\"SCD4 S2D2 S2DE S2\" id=\"t2m_176\">pas au r\u00e9sultat de l\u2019exercice. </span><span class=\"S768A S2D8 S2\" id=\"t3d_202\">Actions propres </span><span class=\"S768B S2D2 S2DE S2\" id=\"t3e_202\">Au cours de l\u2019exercice 2022/2023, dans le cadre de l\u2019animation du </span><span class=\"S768C S2D2 S2DE S2\" id=\"t3f_202\">cours de Bourse, le Groupe a proc\u00e9d\u00e9 \u00e0 la cession et \u00e0 l\u2019acquisition </span><span class=\"S768D S2D2 S2DE S2\" id=\"t3g_202\">d\u2019actions d\u2019auto-contr\u00f4le g\u00e9n\u00e9rant une sortie de tr\u00e9sorerie nette de </span><span class=\"SD63 S2D2 S2DE S2\" id=\"t3h_202\">37 </span><span class=\"S768E S2D2 S2DE S2\" id=\"t3i_202\">milliers d\u2019euros. </span><span class=\"S768F S2D2 S2DE S2\" id=\"t3j_202\">Au 30 </span><span class=\"S7690 S2D2 S2DE S2\" id=\"t3k_202\">septembre 2023, le Groupe d\u00e9tient ainsi 149 </span><span class=\"S7691 S2D2 S2DE S2\" id=\"t3l_202\">277 </span><span class=\"S7692 S2D2 S2DE S2\" id=\"t3m_202\">actions </span><span class=\"S6AAF S2D2 S2DE S2\" id=\"t3n_202\">propres pour un montant total de 1 </span><span class=\"S7693 S2D2 S2DE S2\" id=\"t3o_202\">558 </span><span class=\"S7694 S2D2 S2DE S2\" id=\"t3p_202\">milliers d\u2019euros. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30942": {
   "value": "<span class=\"S64F6 S2D8 S2\" id=\"t2b_176\">1.19 \u2013 Titres Pierre </span><span class=\"S64F7 S2D8 S2\" id=\"t2c_176\">et </span><span class=\"S64F8 S2D8 S2\" id=\"t2d_176\">Vacances auto-d\u00e9tenus </span><span class=\"S64F9 S2D2 S2DE S2\" id=\"t2e_176\">Les actions de la soci\u00e9t\u00e9 Pierre </span><span class=\"S64FA S2D2 S2DE S2\" id=\"t2f_176\">et </span><span class=\"S64FB S2D2 S2DE S2\" id=\"t2g_176\">Vacances d\u00e9tenues par la m\u00e8re </span><span class=\"S64FC S2D2 S2DE S2\" id=\"t2h_176\">et/ou par les soci\u00e9t\u00e9s du Groupe, quel que soit l\u2019objet de leur </span><span class=\"S64FD S2D2 S2DE S2\" id=\"t2i_176\">d\u00e9tention, sont inscrites pour leur co\u00fbt d\u2019acquisition en diminution </span><span class=\"S64FE S2D2 S2DE S2\" id=\"t2j_176\">des capitaux propres consolid\u00e9s. Le r\u00e9sultat de la cession \u00e9ventuelle </span><span class=\"S64FF S2D2 S2DE S2\" id=\"t2k_176\">des actions d\u2019auto-contr\u00f4le est imput\u00e9 directement dans les </span><span class=\"S6500 S2D2 S2DE S2\" id=\"t2l_176\">r\u00e9serves consolid\u00e9es pour leur montant net d\u2019imp\u00f4t et ne contribue </span><span class=\"SCD4 S2D2 S2DE S2\" id=\"t2m_176\">pas au r\u00e9sultat de l\u2019exercice. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30955": {
   "value": "<span class=\"S6501 S2D8 S2\" id=\"t2n_176\">1.20 \u2013 Paiement fond\u00e9 sur des actions </span><span class=\"S6502 S2D2 S2DE S2\" id=\"t2o_176\">Les options de souscription et d\u2019achat d\u2019actions attribu\u00e9es par le </span><span class=\"S6503 S2D2 S2DE S2\" id=\"t2p_176\">Groupe \u00e0 ses employ\u00e9s et \u00e0 ses dirigeants donnent lieu \u00e0 la </span><span class=\"S6504 S2D2 S2DE S2\" id=\"t2q_176\">constatation d\u2019une charge de personnel (hors attribution dans le </span><span class=\"S6505 S2D2 S2DE S2\" id=\"t2r_176\">cadre de la restructuration financi\u00e8re du Groupe) repr\u00e9sentative des </span><span class=\"S6506 S2D2 S2DE S2\" id=\"t2s_176\">services rendus par les b\u00e9n\u00e9ficiaires de ces plans. Ainsi, la charge </span><span class=\"S6507 S2D2 S2DE S2\" id=\"t2t_176\">comptabilis\u00e9e correspond \u00e0 la juste valeur des options accord\u00e9es </span><span class=\"S6508 S2D2 S2DE S2\" id=\"t2u_176\">calcul\u00e9e \u00e0 la date de leur octroi par le Conseil d\u2019Administration </span><span class=\"S6509 S2D2 S2DE S2\" id=\"t2v_176\">selon la m\u00e9thode de </span><span class=\"S650A S2DC S2DE S2\" id=\"t2w_176\">Black &amp; Scholes</span><span class=\"S650B S2D2 S2DE S2\" id=\"t2x_176\">. Cette charge est r\u00e9partie sur la </span><span class=\"S650C S2D2 S2DE S2\" id=\"t2y_176\">p\u00e9riode d\u2019acquisition des droits en contrepartie d\u2019une augmentation </span><span class=\"S1E7A S2D2 S2DE S2\" id=\"t2z_176\">des r\u00e9serves d\u00e8s lors que le plan est qualifi\u00e9 d\u2019</span><span class=\"S650D S2DC S2DE S2\" id=\"t30_176\">equity settled</span><span class=\"S650E S2D2 S2DE S2\" id=\"t31_176\">. </span><span class=\"S650F S2D2 S2DE S2\" id=\"t32_176\">L\u2019attribution d\u2019avantages au personnel au travers de la mise en </span><span class=\"S6510 S2D2 S2DE S2\" id=\"t33_176\">place d\u2019un Plan d\u2019\u00c9pargne d\u2019Entreprise Groupe entre aussi dans le </span><span class=\"S6511 S2D2 S2DE S2\" id=\"t34_176\">champ de l\u2019IFRS </span><span class=\"S6512 S2D2 S2DE S2\" id=\"t35_176\">2 dans la mesure o\u00f9 une d\u00e9cote est accord\u00e9e lors </span><span class=\"S6513 S2D2 S2DE S2\" id=\"t36_176\">de l\u2019acquisition des titres par le salari\u00e9. Ainsi, d\u00e8s lors que le prix de </span><span class=\"S6514 S2D2 S2DE S2\" id=\"t37_176\">souscription accord\u00e9 aux salari\u00e9s pr\u00e9sente une d\u00e9cote par rapport \u00e0 </span><span class=\"S6515 S2D2 S2DE S2\" id=\"t38_176\">la juste valeur de l\u2019action \u00e0 la date d\u2019attribution, une charge est </span><span class=\"S6516 S2D2 S2DE S2\" id=\"t39_176\">comptabilis\u00e9e imm\u00e9diatement ou sur la p\u00e9riode d\u2019acquisition des </span><span class=\"S6517 S2D2 S2DE S2\" id=\"t3a_176\">droits \u00e0 d\u00e9faut d\u2019acquisition imm\u00e9diate. </span><span class=\"S666B S2D8 S2\" id=\"t1u_179\">1.29 \u2013 Charges de personnel </span><span class=\"S666C S2D2 S2DE S2\" id=\"t1v_179\">Les charges de personnel comprennent l\u2019ensemble des montants </span><span class=\"S666D S2D2 S2DE S2\" id=\"t1w_179\">vers\u00e9s ou provisionn\u00e9s par le Groupe, y compris la participation des </span><span class=\"S666E S2D2 S2DE S2\" id=\"t1x_179\">salari\u00e9s et les charges li\u00e9es aux paiements fond\u00e9s sur des actions </span><span class=\"S666F S2D2 S2DE S2\" id=\"t1y_179\">reconnues au titre de la norme IFRS </span><span class=\"S6670 S2D2 S2DE S2\" id=\"t1z_179\">2 (hors attribution dans le </span><span class=\"S2766 S2D2 S2DE S2\" id=\"t20_179\">cadre de la restructuration financi\u00e8re du Groupe). </span><span class=\"S675D S2D8 S2\" id=\"t1t_181\">2.2 \u2013 Attribution gratuite d\u2019actions </span><span class=\"S675E S2D8 S2\" id=\"t1u_181\">au </span><span class=\"S675F S2D8 S2\" id=\"t1v_181\">b\u00e9n\u00e9fice de salari\u00e9s et mandataires </span><span class=\"S6760 S2D8 S2\" id=\"t1w_181\">sociaux du Groupe </span><span class=\"S6761 S2D2 S2DE S2\" id=\"t1x_181\">Le Conseil d\u2019Administration, \u00e0 l\u2019occasion de ses s\u00e9ances des </span><span class=\"S3FAF S2D2 S2DE S2\" id=\"t1y_181\">3 </span><span class=\"S6762 S2D2 S2DE S2\" id=\"t1z_181\">octobre 2022, 30 </span><span class=\"S6763 S2D2 S2DE S2\" id=\"t20_181\">mars 2023 et </span><span class=\"S6764 S2D2 S2DE S2\" id=\"t21_181\">24 </span><span class=\"S6765 S2D2 S2DE S2\" id=\"t22_181\">mai 2023, a attribu\u00e9 </span><span class=\"S6766 S2D2 S2DE S2\" id=\"t23_181\">1 </span><span class=\"S6767 S2D2 S2DE S2\" id=\"t24_181\">000 </span><span class=\"S6768 S2D2 S2DE S2\" id=\"t25_181\">actions de pr\u00e9f\u00e9rence dites \u00ab </span><span class=\"S6769 S2D2 S2DE S2\" id=\"t26_181\">ADP 2022-1 </span><span class=\"S676A S2D2 S2DE S2\" id=\"t27_181\">\u00bb, soit la totalit\u00e9 de </span><span class=\"S676B S2D2 S2DE S2\" id=\"t28_181\">l\u2019enveloppe autoris\u00e9e par l\u2019Assembl\u00e9e G\u00e9n\u00e9rale du 8 </span><span class=\"S676C S2D2 S2DE S2\" id=\"t29_181\">juillet 2022. </span><span class=\"S676D S2D2 S2DE S2\" id=\"t2a_181\">Ces actions sont susceptibles de donner droit, sur conversion, \u00e0 un </span><span class=\"S676E S2D2 S2DE S2\" id=\"t2b_181\">maximum de 22 </span><span class=\"S676F S2D2 S2DE S2\" id=\"t2c_181\">916 </span><span class=\"S6770 S2D2 S2DE S2\" id=\"t2d_181\">004 </span><span class=\"S6771 S2D2 S2DE S2\" id=\"t2e_181\">actions ordinaires de la Soci\u00e9t\u00e9 \u00e0 horizon </span><span class=\"S438C S2D2 S2DE S2\" id=\"t2f_181\">septembre </span><span class=\"S6772 S2D2 S2DE S2\" id=\"t2g_181\">2026 au b\u00e9n\u00e9fice de membres de la Direction. </span><span class=\"S6773 S2D2 S2DE S2\" id=\"t2h_181\">Le Conseil d\u2019Administration du 3 </span><span class=\"S6774 S2D2 S2DE S2\" id=\"t2i_181\">octobre 2022 a \u00e9galement attribu\u00e9 </span><span class=\"S2314 S2D2 S2DE S2\" id=\"t2j_181\">205 </span><span class=\"S6775 S2D2 S2DE S2\" id=\"t2k_181\">actions de pr\u00e9f\u00e9rence dites \u00ab </span><span class=\"S6776 S2D2 S2DE S2\" id=\"t2l_181\">ADP 2022-2 </span><span class=\"S6777 S2D2 S2DE S2\" id=\"t2m_181\">\u00bb, soit la totalit\u00e9 de </span><span class=\"S6778 S2D2 S2DE S2\" id=\"t2n_181\">l\u2019enveloppe autoris\u00e9e par l\u2019Assembl\u00e9e G\u00e9n\u00e9rale du 30 </span><span class=\"S6779 S2D2 S2DE S2\" id=\"t2o_181\">septembre </span><span class=\"S677A S2D2 S2DE S2\" id=\"t2p_181\">2022. Ces actions sont susceptibles de donner droit, sur conversion, </span><span class=\"S677B S2D2 S2DE S2\" id=\"t2q_181\">\u00e0 un maximum de 20 </span><span class=\"S677C S2D2 S2DE S2\" id=\"t2r_181\">500 </span><span class=\"S677D S2D2 S2DE S2\" id=\"t2s_181\">000 </span><span class=\"S677E S2D2 S2DE S2\" id=\"t2t_181\">actions ordinaires de la Soci\u00e9t\u00e9 au </span><span class=\"S677F S2D2 S2DE S2\" id=\"t2u_181\">b\u00e9n\u00e9fice de Monsieur </span><span class=\"S6780 S2D2 S2DE S2\" id=\"t2v_181\">G\u00e9rard Br\u00e9mond \u00e0 compter d\u2019octobre </span><span class=\"S6781 S2D2 S2DE S2\" id=\"t2w_181\">2024 et </span><span class=\"S6782 S2D2 S2DE S2\" id=\"t2x_181\">jusqu\u2019\u00e0 l\u2019issue d\u2019une p\u00e9riode de 5 </span><span class=\"S6783 S2D2 S2DE S2\" id=\"t2y_181\">ans \u00e0 compter de leur date </span><span class=\"S12A3 S2D2 S2DE S2\" id=\"t2z_181\">d\u2019attribution (\u00e9tendue \u00e0 7 </span><span class=\"S6784 S2D2 S2DE S2\" id=\"t30_181\">ans en l\u2019absence d\u2019OPA sur la Soci\u00e9t\u00e9). </span><span class=\"S6785 S2D2 S2DE S2\" id=\"t31_181\">Ces actions de pr\u00e9f\u00e9rence, d\u00e9pourvues de droit de vote et ne </span><span class=\"S6786 S2D2 S2DE S2\" id=\"t32_181\">donnant pas droit \u00e0 dividendes, sont convertibles en actions </span><span class=\"S6787 S2D2 S2DE S2\" id=\"t33_181\">ordinaires existantes ou \u00e0 \u00e9mettre en fonction de conditions de </span><span class=\"S12A9 S2D2 S2DE S2\" id=\"t34_181\">performance et de pr\u00e9sence </span><span class=\"S6788 S2D4 S2DE S2\" id=\"t35_181\">(1) </span><span class=\"S6789 S2D2 S2DE S2\" id=\"t36_181\">. </span><span class=\"S678A S2D2 S2DE S2\" id=\"t37_181\">Le Conseil d\u2019Administration a \u00e9galement arr\u00eat\u00e9 le principe de </span><span class=\"S678B S2D2 S2DE S2\" id=\"t38_181\">l\u2019attribution gratuite d\u2019un maximum de 5 </span><span class=\"S678C S2D2 S2DE S2\" id=\"t39_181\">453 </span><span class=\"S678D S2D2 S2DE S2\" id=\"t3a_181\">143 </span><span class=\"S678E S2D2 S2DE S2\" id=\"t3b_181\">actions </span><span class=\"S678F S2D2 S2DE S2\" id=\"t3c_181\">ordinaires de la Soci\u00e9t\u00e9 en trois tranches au b\u00e9n\u00e9fice de managers </span><span class=\"S6790 S2D2 S2DE S2\" id=\"t3d_181\">du Groupe, dont 1 </span><span class=\"S6791 S2D2 S2DE S2\" id=\"t3e_181\">743 </span><span class=\"S6792 S2D2 S2DE S2\" id=\"t3f_181\">390 </span><span class=\"S6793 S2D2 S2DE S2\" id=\"t3g_181\">actions ont \u00e9t\u00e9 attribu\u00e9es \u00e0 date au titre </span><span class=\"S6794 S2D2 S2DE S2\" id=\"t3h_181\">de la premi\u00e8re tranche. Ces actions nouvelles ou existantes seront </span><span class=\"S6795 S2D2 S2DE S2\" id=\"t3i_181\">acquises \u00e0 horizon fin 2026 en fonction de conditions de </span><span class=\"S438 S2D2 S2DE S2\" id=\"t3j_181\">performance et de pr\u00e9sence proches de celles des \u00ab </span><span class=\"S6796 S2D2 S2DE S2\" id=\"t3k_181\">ADP 2022-1 </span><span class=\"S6797 S2D2 S2DE S2\" id=\"t3l_181\">\u00bb. </span><span class=\"S6798 S2D2 S2DE S2\" id=\"t3m_181\">Ces trois plans d\u2019attribution d\u2019actions gratuites de pr\u00e9f\u00e9rence </span><span class=\"S6799 S2D2 S2DE S2\" id=\"t3n_181\">rentrent dans le champ d\u2019application de la norme IFRS </span><span class=\"S679A S2D2 S2DE S2\" id=\"t3o_181\">2 </span><span class=\"S679B S2D2 S2DE S2\" id=\"t3p_181\">: les co\u00fbts </span><span class=\"S679C S2D2 S2DE S2\" id=\"t3q_181\">directs associ\u00e9s \u00e0 ces plans (6,6 </span><span class=\"S679D S2D2 S2DE S2\" id=\"t3r_181\">millions d\u2019euros au 30 </span><span class=\"S3F19 S2D2 S2DE S2\" id=\"t3s_181\">septembre </span><span class=\"S679E S2D2 S2DE S2\" id=\"t3t_181\">2023) ont \u00e9t\u00e9 comptabilis\u00e9s en contrepartie des capitaux propres </span><span class=\"S679F S2D2 S2DE S2\" id=\"t3u_181\">en tenant compte de la p\u00e9riode d\u2019acquisition d\u2019un an et de la dur\u00e9e </span><span class=\"S67A0 S2D2 S2DE S2\" id=\"t3v_181\">des services rendus par les b\u00e9n\u00e9ficiaires (p\u00e9riode de 2 \u00e0 </span><span class=\"S67A1 S2D2 S2DE S2\" id=\"t3w_181\">4 </span><span class=\"S67A2 S2D2 S2DE S2\" id=\"t3x_181\">ans en </span><span class=\"SABD S2D2 S2DE S2\" id=\"t3y_181\">fonction du plan). </span><span class=\"S67A3 S2D2 S2DE S2\" id=\"t3z_181\">Les charges sociales li\u00e9es ont, elles, \u00e9t\u00e9 comptabilis\u00e9es selon le </span><span class=\"S67A4 S2D2 S2DE S2\" id=\"t40_181\">timing d\u2019acquisition juridique des actions (un an) mais en </span><span class=\"S67A5 S2D2 S2DE S2\" id=\"t41_181\">contrepartie d\u2019une dette et correspondent \u00e0 20 </span><span class=\"S67A6 S2D2 S2DE S2\" id=\"t42_181\">% des co\u00fbts directs </span><span class=\"S67A7 S2D2 S2DE S2\" id=\"t43_181\">associ\u00e9s aux plans. </span><span class=\"S76B5 S62F5 S2\" id=\"t4p_202\">Actions de pr\u00e9f\u00e9rence </span><span class=\"S76B6 S2D2 S2DE S2\" id=\"t4q_202\">Les Conseils d\u2019Administration du 3 </span><span class=\"S76B7 S2D2 S2DE S2\" id=\"t4r_202\">octobre 2022, du 30 </span><span class=\"S76B8 S2D2 S2DE S2\" id=\"t4s_202\">mars 2023 </span><span class=\"S76B9 S2D2 S2DE S2\" id=\"t4t_202\">et du 24 </span><span class=\"S76BA S2D2 S2DE S2\" id=\"t4u_202\">mai 2023 ont d\u00e9cid\u00e9 l\u2019attribution de 1 </span><span class=\"S76BB S2D2 S2DE S2\" id=\"t4v_202\">000 </span><span class=\"S76BC S2D2 S2DE S2\" id=\"t4w_202\">actions de </span><span class=\"S76BD S2D2 S2DE S2\" id=\"t4x_202\">pr\u00e9f\u00e9rence dites \u00ab </span><span class=\"S76BE S2D2 S2DE S2\" id=\"t4y_202\">ADP 2022 </span><span class=\"S76BF S2D2 S2DE S2\" id=\"t4z_202\">\u00bb et 205 </span><span class=\"S76C0 S2D2 S2DE S2\" id=\"t50_202\">actions de pr\u00e9f\u00e9rence dites </span><span class=\"S76C1 S2D2 S2DE S2\" id=\"t51_202\">\u00ab </span><span class=\"S76C2 S2D2 S2DE S2\" id=\"t52_202\">ADP 2022-2 </span><span class=\"S76C3 S2D2 S2DE S2\" id=\"t53_202\">\u00bb. Ces actions de pr\u00e9f\u00e9rence seront \u00e9mises le </span><span class=\"S1C9F S2D2 S2DE S2\" id=\"t54_202\">3 </span><span class=\"S76C4 S2D2 S2DE S2\" id=\"t55_202\">octobre 2024, sont d\u00e9pourvues de droit de vote et ne donnent </span><span class=\"S76C5 S2D2 S2DE S2\" id=\"t56_202\">droit \u00e0 aucune distribution de dividendes. </span><span class=\"S76C6 S2D2 S2DE S2\" id=\"t57_202\">Ces actions de pr\u00e9f\u00e9rence seront convertibles en un maximum de </span><span class=\"S8C1 S2D2 S2DE S2\" id=\"t58_202\">22 </span><span class=\"S76C7 S2D2 S2DE S2\" id=\"t59_202\">916 </span><span class=\"S76C8 S2D2 S2DE S2\" id=\"t5a_202\">004 </span><span class=\"S76C9 S2D2 S2DE S2\" id=\"t5b_202\">actions ordinaires existantes ou \u00e0 \u00e9mettre au terme </span><span class=\"S76CA S2D2 S2DE S2\" id=\"t5c_202\">d\u2019un d\u00e9lai de quatre ans \u00e0 compter du 16 </span><span class=\"S76CB S2D2 S2DE S2\" id=\"t5d_202\">septembre 2022 pour les </span><span class=\"S76CC S2D2 S2DE S2\" id=\"t5e_202\">\u00ab </span><span class=\"S76CD S2D2 S2DE S2\" id=\"t5f_202\">ADP 2022 </span><span class=\"S76CE S2D2 S2DE S2\" id=\"t5g_202\">\u00bb et, en un maximum de 20 </span><span class=\"S76CF S2D2 S2DE S2\" id=\"t5h_202\">500 </span><span class=\"S76D0 S2D2 S2DE S2\" id=\"t5i_202\">000 </span><span class=\"S76D1 S2D2 S2DE S2\" id=\"t5j_202\">actions ordinaires </span><span class=\"S76D2 S2D2 S2DE S2\" id=\"t5k_202\">existantes ou \u00e0 \u00e9mettre de deux ans pour les \u00ab </span><span class=\"S76D3 S2D2 S2DE S2\" id=\"t5l_202\">ADP 2022-2 </span><span class=\"S76D4 S2D2 S2DE S2\" id=\"t5m_202\">\u00bb. Le </span><span class=\"S76D5 S2D2 S2DE S2\" id=\"t5n_202\">taux de conversion d\u00e9pendra de conditions de performance et de </span><span class=\"S76D6 S2D2 S2DE S2\" id=\"t5o_202\">pr\u00e9sence d\u00e9finies par le Conseil d\u2019Administration. </span><span class=\"S76D7 S2D2 S2DE S2\" id=\"t5p_202\">Au </span><span class=\"S76D8 S2D2 S2DE S2\" id=\"t5q_202\">30 </span><span class=\"S76D9 S2D2 S2DE S2\" id=\"t5r_202\">septembre </span><span class=\"S76DA S2D2 S2DE S2\" id=\"t5s_202\">2023, </span><span class=\"S76DB S2D2 S2DE S2\" id=\"t5t_202\">l\u2019\u00e9quivalent </span><span class=\"S76DC S2D2 S2DE S2\" id=\"t5u_202\">en </span><span class=\"S76DD S2D2 S2DE S2\" id=\"t5v_202\">actions </span><span class=\"S76DE S2D2 S2DE S2\" id=\"t5w_202\">ordinaires </span><span class=\"S76DF S2D2 S2DE S2\" id=\"t5x_202\">correspondant aux objectifs d\u00e9j\u00e0 atteints des actions de pr\u00e9f\u00e9rence, </span><span class=\"S76E0 S2D2 S2DE S2\" id=\"t5y_202\">conform\u00e9ment \u00e0 IAS </span><span class=\"S76E1 S2D2 S2DE S2\" id=\"t5z_202\">33, ont \u00e9t\u00e9 int\u00e9gr\u00e9es au calcul du r\u00e9sultat par </span><span class=\"S26FC S2D2 S2DE S2\" id=\"t60_202\">actions dilu\u00e9. </span><span class=\"S7F4E S2D8 S2\" id=\"t50_218\">Charges li\u00e9es aux plans d\u2019actions gratuites et aux plans d\u2019actions de pr\u00e9f\u00e9rence enregistr\u00e9es </span><span class=\"S7F4F S2D8 S2\" id=\"t51_218\">en \u00ab </span><span class=\"S7F50 S2D8 S2\" id=\"t52_218\">Autres charges et produits op\u00e9rationnels </span><span class=\"S7F51 S2D8 S2\" id=\"t53_218\">\u00bb </span><span class=\"S1328 S2D2 S2DE S2\" id=\"t54_218\">Les caract\u00e9ristiques des plans comptabilis\u00e9s sont les suivantes </span><span class=\"S7F52 S2D2 S2DE S2\" id=\"t55_218\">: </span><span class=\"S69A8 SBD3 S2\" id=\"t56_218\">Date d\u2019attribution par le Conseil d\u2019Administration </span><span class=\"S7F53 SBD4 S2\" id=\"t57_218\">(en </span><span class=\"S7F54 SBD4 S2\" id=\"t58_218\">milliers d\u2019euros) </span><span class=\"S7F55 SBD3 S2\" id=\"t59_218\">Type </span><span class=\"S7F56 SBD3 S2\" id=\"t5a_218\">Nombre </span><span class=\"S7F57 SBD3 S2\" id=\"t5b_218\">d\u2019options </span><span class=\"S7F58 SBD3 S2\" id=\"t5c_218\">\u00e0 </span><span class=\"S7F59 SBD3 S2\" id=\"t5d_218\">l\u2019origine </span><span class=\"S7F5A SBD3 S2\" id=\"t5e_218\">Date de fin de </span><span class=\"S7F5B SBD3 S2\" id=\"t5f_218\">la </span><span class=\"S7F5C SBD3 S2\" id=\"t5g_218\">p\u00e9riode </span><span class=\"S7F5D SBD3 S2\" id=\"t5h_218\">d\u2019acquisition </span><span class=\"S7F5E S71F S2\" id=\"t5i_218\">Charges li\u00e9es aux plans d\u2019options </span><span class=\"S7F5F S71F S2\" id=\"t5j_218\">Exercice </span><span class=\"S7F60 S71F S2\" id=\"t5k_218\">2022/2023 </span><span class=\"S7F61 SBD3 S2\" id=\"t5l_218\">Exercice </span><span class=\"S7F62 SBD3 S2\" id=\"t5m_218\">2021/2022 </span><span class=\"S1E51 SBD5 S2\" id=\"t5n_218\">03/10/2022 </span><span class=\"S7F63 SBD5 S2\" id=\"t5o_218\">ADP </span><span class=\"S7F64 SBD5 S2\" id=\"t5p_218\">** </span><span class=\"S7F65 SBD5 S2\" id=\"t5q_218\">20 </span><span class=\"S7F66 SBD5 S2\" id=\"t5r_218\">500 </span><span class=\"S7F67 SBD5 S2\" id=\"t5s_218\">000 </span><span class=\"S7F68 SBD5 S2\" id=\"t5t_218\">02/10/2024 </span><span class=\"S7F69 SBD5 S2\" id=\"t5u_218\">- </span><span class=\"S7F6A SBD5 S2\" id=\"t5v_218\">4 </span><span class=\"S7F6B SBD5 S2\" id=\"t5w_218\">375 </span><span class=\"S7F6C SBD5 S2\" id=\"t5x_218\">- </span><span class=\"S6BA3 SBD5 S2\" id=\"t5y_218\">03/10/2022 </span><span class=\"S7F6D SBD5 S2\" id=\"t5z_218\">ADP </span><span class=\"S7F6E SBD5 S2\" id=\"t60_218\">** </span><span class=\"S7F6F SBD5 S2\" id=\"t61_218\">20 </span><span class=\"S7F70 SBD5 S2\" id=\"t62_218\">578 </span><span class=\"S7F71 SBD5 S2\" id=\"t63_218\">572 </span><span class=\"S7F72 SBD5 S2\" id=\"t64_218\">19/09/2026 </span><span class=\"S7F73 SBD5 S2\" id=\"t65_218\">- </span><span class=\"S7F74 SBD5 S2\" id=\"t66_218\">1 </span><span class=\"S7F75 SBD5 S2\" id=\"t67_218\">960 </span><span class=\"S7F76 SBD5 S2\" id=\"t68_218\">- </span><span class=\"S3CF8 SBD5 S2\" id=\"t69_218\">30/03/2023 </span><span class=\"S7F77 SBD5 S2\" id=\"t6a_218\">AGA </span><span class=\"S7F78 SBD5 S2\" id=\"t6b_218\">* </span><span class=\"S7F79 SBD5 S2\" id=\"t6c_218\">5 </span><span class=\"S8C8 SBD5 S2\" id=\"t6d_218\">450 </span><span class=\"S7F7A SBD5 S2\" id=\"t6e_218\">000 </span><span class=\"S7F7B SBD5 S2\" id=\"t6f_218\">30/09/2026 </span><span class=\"S7F7C SBD5 S2\" id=\"t6g_218\">- </span><span class=\"S7F7D SBD5 S2\" id=\"t6h_218\">198 </span><span class=\"S7F7E SBD5 S2\" id=\"t6i_218\">- </span><span class=\"S23A8 SBD5 S2\" id=\"t6j_218\">30/03/2023 </span><span class=\"S7F7F SBD5 S2\" id=\"t6k_218\">ADP </span><span class=\"S7F80 SBD5 S2\" id=\"t6l_218\">** </span><span class=\"S7F81 SBD5 S2\" id=\"t6m_218\">1 </span><span class=\"S7F82 SBD5 S2\" id=\"t6n_218\">947 </span><span class=\"S7F83 SBD5 S2\" id=\"t6o_218\">860 </span><span class=\"S7F84 SBD5 S2\" id=\"t6p_218\">19/09/2026 </span><span class=\"S7F85 SBD5 S2\" id=\"t6q_218\">- </span><span class=\"S7F86 SBD5 S2\" id=\"t6r_218\">108 </span><span class=\"S7F87 SBD5 S2\" id=\"t6s_218\">- </span><span class=\"S4630 SBD5 S2\" id=\"t6t_218\">24/05/2023 </span><span class=\"S7F88 SBD5 S2\" id=\"t6u_218\">ADP </span><span class=\"S7F89 SBD5 S2\" id=\"t6v_218\">** </span><span class=\"S7F8A SBD5 S2\" id=\"t6w_218\">389 </span><span class=\"S7F8B SBD5 S2\" id=\"t6x_218\">572 </span><span class=\"S7F8C SBD5 S2\" id=\"t6y_218\">19/09/2026 </span><span class=\"S7F8D SBD5 S2\" id=\"t6z_218\">- </span><span class=\"S7F8E SBD5 S2\" id=\"t70_218\">16 </span><span class=\"S7F8F SBD5 S2\" id=\"t71_218\">- </span><span class=\"S35AD S71F S2\" id=\"t72_218\">TOTAL </span><span class=\"S7F90 S71F S2\" id=\"t73_218\">- </span><span class=\"S7F91 S71F S2\" id=\"t74_218\">- </span><span class=\"S7F92 S71F S2\" id=\"t75_218\">6 </span><span class=\"S7F93 S71F S2\" id=\"t76_218\">657 </span><span class=\"S7F94 S71F S2\" id=\"t77_218\">- </span><span class=\"S7F95 SCAF S2\" id=\"t78_218\">AGA </span><span class=\"S7F96 SCAF S2\" id=\"t79_218\">: attribution gratuite d\u2019actions. </span><span class=\"S506E SCB0 S2\" id=\"t7a_218\">* </span><span class=\"S7F97 SCAF S2\" id=\"t7b_218\">ADP </span><span class=\"S7F98 SCAF S2\" id=\"t7c_218\">: attribution d\u2019actions de pr\u00e9f\u00e9rence. </span><span class=\"S7F99 SCB0 S2\" id=\"t7d_218\">** </span><span class=\"S7F9A S2D2 S2DE S2\" id=\"t7e_218\">La charge de personnel comptabilis\u00e9e correspond \u00e0 la juste valeur des options accord\u00e9es calcul\u00e9es \u00e0 la date de leur octroi par le Conseil </span><span class=\"S7F9B S2D2 S2DE S2\" id=\"t7f_218\">d\u2019Administration. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30956": {
   "value": "<span class=\"S6501 S2D8 S2\" id=\"t2n_176\">1.20 \u2013 Paiement fond\u00e9 sur des actions </span><span class=\"S6502 S2D2 S2DE S2\" id=\"t2o_176\">Les options de souscription et d\u2019achat d\u2019actions attribu\u00e9es par le </span><span class=\"S6503 S2D2 S2DE S2\" id=\"t2p_176\">Groupe \u00e0 ses employ\u00e9s et \u00e0 ses dirigeants donnent lieu \u00e0 la </span><span class=\"S6504 S2D2 S2DE S2\" id=\"t2q_176\">constatation d\u2019une charge de personnel (hors attribution dans le </span><span class=\"S6505 S2D2 S2DE S2\" id=\"t2r_176\">cadre de la restructuration financi\u00e8re du Groupe) repr\u00e9sentative des </span><span class=\"S6506 S2D2 S2DE S2\" id=\"t2s_176\">services rendus par les b\u00e9n\u00e9ficiaires de ces plans. Ainsi, la charge </span><span class=\"S6507 S2D2 S2DE S2\" id=\"t2t_176\">comptabilis\u00e9e correspond \u00e0 la juste valeur des options accord\u00e9es </span><span class=\"S6508 S2D2 S2DE S2\" id=\"t2u_176\">calcul\u00e9e \u00e0 la date de leur octroi par le Conseil d\u2019Administration </span><span class=\"S6509 S2D2 S2DE S2\" id=\"t2v_176\">selon la m\u00e9thode de </span><span class=\"S650A S2DC S2DE S2\" id=\"t2w_176\">Black &amp; Scholes</span><span class=\"S650B S2D2 S2DE S2\" id=\"t2x_176\">. Cette charge est r\u00e9partie sur la </span><span class=\"S650C S2D2 S2DE S2\" id=\"t2y_176\">p\u00e9riode d\u2019acquisition des droits en contrepartie d\u2019une augmentation </span><span class=\"S1E7A S2D2 S2DE S2\" id=\"t2z_176\">des r\u00e9serves d\u00e8s lors que le plan est qualifi\u00e9 d\u2019</span><span class=\"S650D S2DC S2DE S2\" id=\"t30_176\">equity settled</span><span class=\"S650E S2D2 S2DE S2\" id=\"t31_176\">. </span><span class=\"S650F S2D2 S2DE S2\" id=\"t32_176\">L\u2019attribution d\u2019avantages au personnel au travers de la mise en </span><span class=\"S6510 S2D2 S2DE S2\" id=\"t33_176\">place d\u2019un Plan d\u2019\u00c9pargne d\u2019Entreprise Groupe entre aussi dans le </span><span class=\"S6511 S2D2 S2DE S2\" id=\"t34_176\">champ de l\u2019IFRS </span><span class=\"S6512 S2D2 S2DE S2\" id=\"t35_176\">2 dans la mesure o\u00f9 une d\u00e9cote est accord\u00e9e lors </span><span class=\"S6513 S2D2 S2DE S2\" id=\"t36_176\">de l\u2019acquisition des titres par le salari\u00e9. Ainsi, d\u00e8s lors que le prix de </span><span class=\"S6514 S2D2 S2DE S2\" id=\"t37_176\">souscription accord\u00e9 aux salari\u00e9s pr\u00e9sente une d\u00e9cote par rapport \u00e0 </span><span class=\"S6515 S2D2 S2DE S2\" id=\"t38_176\">la juste valeur de l\u2019action \u00e0 la date d\u2019attribution, une charge est </span><span class=\"S6516 S2D2 S2DE S2\" id=\"t39_176\">comptabilis\u00e9e imm\u00e9diatement ou sur la p\u00e9riode d\u2019acquisition des </span><span class=\"S6517 S2D2 S2DE S2\" id=\"t3a_176\">droits \u00e0 d\u00e9faut d\u2019acquisition imm\u00e9diate. </span><span class=\"S666B S2D8 S2\" id=\"t1u_179\">1.29 \u2013 Charges de personnel </span><span class=\"S666C S2D2 S2DE S2\" id=\"t1v_179\">Les charges de personnel comprennent l\u2019ensemble des montants </span><span class=\"S666D S2D2 S2DE S2\" id=\"t1w_179\">vers\u00e9s ou provisionn\u00e9s par le Groupe, y compris la participation des </span><span class=\"S666E S2D2 S2DE S2\" id=\"t1x_179\">salari\u00e9s et les charges li\u00e9es aux paiements fond\u00e9s sur des actions </span><span class=\"S666F S2D2 S2DE S2\" id=\"t1y_179\">reconnues au titre de la norme IFRS </span><span class=\"S6670 S2D2 S2DE S2\" id=\"t1z_179\">2 (hors attribution dans le </span><span class=\"S2766 S2D2 S2DE S2\" id=\"t20_179\">cadre de la restructuration financi\u00e8re du Groupe). </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30981": {
   "value": "<span class=\"S6518 S2D8 S2\" id=\"t3b_176\">1.21 \u2013 Provisions </span><span class=\"S6519 S2D2 S2DE S2\" id=\"t3c_176\">Une provision est comptabilis\u00e9e d\u00e8s lors qu\u2019il existe, \u00e0 la cl\u00f4ture de </span><span class=\"S651A S2D2 S2DE S2\" id=\"t3d_176\">l\u2019exercice, une obligation du Groupe vis-\u00e0-vis d\u2019un tiers, qui r\u00e9sulte </span><span class=\"S651B S2D2 S2DE S2\" id=\"t3e_176\">d\u2019un fait g\u00e9n\u00e9rateur pass\u00e9, dont la mesure peut \u00eatre estim\u00e9e de </span><span class=\"S651C S2D2 S2DE S2\" id=\"t3f_176\">mani\u00e8re fiable, et dont il est probable ou certain qu\u2019elle provoquera </span><span class=\"S651D S2D2 S2DE S2\" id=\"t3g_176\">une sortie de ressources au b\u00e9n\u00e9fice de ce tiers, sans contrepartie </span><span class=\"S651E S2D2 S2DE S2\" id=\"t3h_176\">au moins \u00e9quivalente attendue de celui-ci. Cette obligation peut </span><span class=\"S651F S2D2 S2DE S2\" id=\"t3i_176\">\u00eatre d\u2019ordre l\u00e9gal, r\u00e9glementaire, contractuel ou implicite. Les </span><span class=\"S6520 S2D2 S2DE S2\" id=\"t3j_176\">provisions sont inscrites \u00e0 la valeur qui repr\u00e9sente la meilleure </span><span class=\"S6521 S2D2 S2DE S2\" id=\"t3k_176\">estimation du montant \u00e0 payer pour \u00e9teindre l\u2019obligation. Si le </span><span class=\"S6522 S2D2 S2DE S2\" id=\"t3l_176\">montant ou l\u2019\u00e9ch\u00e9ance ne peuvent pas \u00eatre estim\u00e9s avec </span><span class=\"S6523 S2D2 S2DE S2\" id=\"t3m_176\">suffisamment de fiabilit\u00e9, alors il s\u2019agit d\u2019un passif \u00e9ventuel qui fait </span><span class=\"S6524 S2D2 S2DE S2\" id=\"t3n_176\">l\u2019objet d\u2019une information dans les notes annexes. </span><span class=\"S6525 S2D2 S2DE S2\" id=\"t3o_176\">Ainsi, afin de tenir compte \u00e0 la fois de ses engagements </span><span class=\"S6526 S2D2 S2DE S2\" id=\"t3p_176\">contractuels et de sa politique d\u2019entretien du parc pris \u00e0 bail, le </span><span class=\"S6527 S2D2 S2DE S2\" id=\"t3q_176\">Groupe enregistre dans ses comptes des provisions pour frais de </span><span class=\"S6528 S2D2 S2DE S2\" id=\"t3r_176\">r\u00e9novation. La comptabilisation de ces provisions est destin\u00e9e \u00e0 </span><span class=\"S6529 S2D2 S2DE S2\" id=\"t3s_176\">prendre en compte les co\u00fbts de r\u00e9novation restant \u00e0 la charge du </span><span class=\"S652A S2D2 S2DE S2\" id=\"t3t_176\">Groupe au terme ou au cours du bail. Elles sont calcul\u00e9es sur la base </span><span class=\"S652B S2D2 S2DE S2\" id=\"t3u_176\">actualis\u00e9e de co\u00fbts pr\u00e9visionnels des travaux de r\u00e9novation restant </span><span class=\"S652C S2D2 S2DE S2\" id=\"t3v_176\">\u00e0 r\u00e9aliser. </span><span class=\"S652D S2D2 S2DE S2\" id=\"t3w_176\">Par ailleurs, dans le cas des restructurations, une obligation est </span><span class=\"S652E S2D2 S2DE S2\" id=\"t3x_176\">constitu\u00e9e d\u00e8s lors que la restructuration a fait l\u2019objet d\u2019une </span><span class=\"S652F S2D2 S2DE S2\" id=\"t3y_176\">annonce et d\u2019un plan formalis\u00e9 et d\u00e9taill\u00e9, avant la date de cl\u00f4ture. </span><span class=\"S7341 S625B S2\" id=\"t7_203\">Provisions </span><span class=\"S7342 S625C S2\" id=\"t8_203\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_203\">17 </span><span class=\"S76E6 SBD4 S2\" id=\"ta_203\">(en milliers d\u2019euros) </span><span class=\"S76E7 SBD3 S2\" id=\"tb_203\">30/09/2022 </span><span class=\"S76E8 SBD3 S2\" id=\"tc_203\">Dotations </span><span class=\"S76E9 SBD3 S2\" id=\"td_203\">Reprises </span><span class=\"S76EA SBD3 S2\" id=\"te_203\">utilis\u00e9es </span><span class=\"S76EB SBD3 S2\" id=\"tf_203\">Reprises </span><span class=\"S76EC SBD3 S2\" id=\"tg_203\">non </span><span class=\"S76ED SBD3 S2\" id=\"th_203\">utilis\u00e9es </span><span class=\"S76EE SBD3 S2\" id=\"ti_203\">Autres </span><span class=\"S76EF SBD3 S2\" id=\"tj_203\">variations </span><span class=\"S76F0 S71F S2\" id=\"tk_203\">30/09/2023 </span><span class=\"S5BF SBD5 S2\" id=\"tl_203\">R\u00e9novations </span><span class=\"S76F1 SBD5 S2\" id=\"tm_203\">11 </span><span class=\"S76F2 SBD5 S2\" id=\"tn_203\">692 </span><span class=\"S76F3 SBD5 S2\" id=\"to_203\">1 </span><span class=\"S76F4 SBD5 S2\" id=\"tp_203\">359 </span><span class=\"S76F5 SBD5 S2\" id=\"tq_203\">- </span><span class=\"S76F6 SBD5 S2\" id=\"tr_203\">984 </span><span class=\"S76F7 SBD5 S2\" id=\"ts_203\">- </span><span class=\"S76F8 SBD5 S2\" id=\"tt_203\">- </span><span class=\"S76F9 SBD5 S2\" id=\"tu_203\">12 </span><span class=\"S76FA SBD5 S2\" id=\"tv_203\">067 </span><span class=\"SDC7 SBD5 S2\" id=\"tw_203\">Engagements de retraite </span><span class=\"S1EB3 SBD5 S2\" id=\"tx_203\">et </span><span class=\"S76FB SBD5 S2\" id=\"ty_203\">autres </span><span class=\"S76FC SBD5 S2\" id=\"tz_203\">avantages assimil\u00e9s </span><span class=\"S76FD SBD5 S2\" id=\"t10_203\">11 </span><span class=\"S76FE SBD5 S2\" id=\"t11_203\">585 </span><span class=\"S76FF SBD5 S2\" id=\"t12_203\">1 </span><span class=\"S7700 SBD5 S2\" id=\"t13_203\">985 </span><span class=\"S7701 SBD5 S2\" id=\"t14_203\">- </span><span class=\"S7702 SBD5 S2\" id=\"t15_203\">1 </span><span class=\"S7703 SBD5 S2\" id=\"t16_203\">553 </span><span class=\"S7704 SBD5 S2\" id=\"t17_203\">- </span><span class=\"S7705 SBD5 S2\" id=\"t18_203\">- </span><span class=\"S7706 SBD5 S2\" id=\"t19_203\">585 </span><span class=\"S751B SBD5 S2\" id=\"t1a_203\">11 </span><span class=\"S751C SBD5 S2\" id=\"t1b_203\">432 </span><span class=\"S1AD1 SBD5 S2\" id=\"t1c_203\">Provisions pour litiges </span><span class=\"S7707 SBD5 S2\" id=\"t1d_203\">7 </span><span class=\"S7708 SBD5 S2\" id=\"t1e_203\">406 </span><span class=\"S7709 SBD5 S2\" id=\"t1f_203\">1 </span><span class=\"S770A SBD5 S2\" id=\"t1g_203\">369 </span><span class=\"S770B SBD5 S2\" id=\"t1h_203\">- </span><span class=\"S770C SBD5 S2\" id=\"t1i_203\">3 </span><span class=\"S770D SBD5 S2\" id=\"t1j_203\">969 </span><span class=\"S770E SBD5 S2\" id=\"t1k_203\">- </span><span class=\"S770F SBD5 S2\" id=\"t1l_203\">92 </span><span class=\"S7710 SBD5 S2\" id=\"t1m_203\">547 </span><span class=\"S7520 SBD5 S2\" id=\"t1n_203\">5 </span><span class=\"S7521 SBD5 S2\" id=\"t1o_203\">261 </span><span class=\"S24FA SBD5 S2\" id=\"t1p_203\">Provisions pour restructuration </span><span class=\"S1EBB SBD5 S2\" id=\"t1q_203\">et </span><span class=\"S7711 SBD5 S2\" id=\"t1r_203\">fermeture de sites </span><span class=\"S7712 SBD5 S2\" id=\"t1s_203\">17 </span><span class=\"S7713 SBD5 S2\" id=\"t1t_203\">990 </span><span class=\"S7714 SBD5 S2\" id=\"t1u_203\">4 357 </span><span class=\"S7715 SBD5 S2\" id=\"t1v_203\">- </span><span class=\"S7716 SBD5 S2\" id=\"t1w_203\">5 550 </span><span class=\"S7717 SBD5 S2\" id=\"t1x_203\">- </span><span class=\"S7718 SBD5 S2\" id=\"t1y_203\">2 116 </span><span class=\"S7719 SBD5 S2\" id=\"t1z_203\">- </span><span class=\"S771A SBD5 S2\" id=\"t20_203\">2 519 </span><span class=\"S771B SBD5 S2\" id=\"t21_203\">12 </span><span class=\"S746F SBD5 S2\" id=\"t22_203\">162 </span><span class=\"SAB1 SBD5 S2\" id=\"t23_203\">Provisions pour pertes sur contrats </span><span class=\"S771C SBD5 S2\" id=\"t24_203\">- </span><span class=\"S771D SBD5 S2\" id=\"t25_203\">- </span><span class=\"S771E SBD5 S2\" id=\"t26_203\">- </span><span class=\"S771F SBD5 S2\" id=\"t27_203\">- </span><span class=\"S7720 SBD5 S2\" id=\"t28_203\">- </span><span class=\"S7721 SBD5 S2\" id=\"t29_203\">- </span><span class=\"S165D SBD5 S2\" id=\"t2a_203\">Provisions pour titres n\u00e9gatifs </span><span class=\"S7722 SBD5 S2\" id=\"t2b_203\">84 </span><span class=\"S7723 SBD5 S2\" id=\"t2c_203\">223 </span><span class=\"S7724 SBD5 S2\" id=\"t2d_203\">240 </span><span class=\"S7725 SBD5 S2\" id=\"t2e_203\">- </span><span class=\"S7726 SBD5 S2\" id=\"t2f_203\">1 676 </span><span class=\"S7727 SBD5 S2\" id=\"t2g_203\">- </span><span class=\"S7728 SBD5 S2\" id=\"t2h_203\">- </span><span class=\"S7729 SBD5 S2\" id=\"t2i_203\">78 </span><span class=\"S772A SBD5 S2\" id=\"t2j_203\">390 </span><span class=\"S772B SBD5 S2\" id=\"t2k_203\">4 394 </span><span class=\"S542B SBD5 S2\" id=\"t2l_203\">Autres provisions </span><span class=\"S772C SBD5 S2\" id=\"t2m_203\">4 </span><span class=\"S772D SBD5 S2\" id=\"t2n_203\">244 </span><span class=\"S772E SBD5 S2\" id=\"t2o_203\">- </span><span class=\"S772F SBD5 S2\" id=\"t2p_203\">- </span><span class=\"S7730 SBD5 S2\" id=\"t2q_203\">2 897 </span><span class=\"S7731 SBD5 S2\" id=\"t2r_203\">- </span><span class=\"S7732 SBD5 S2\" id=\"t2s_203\">- </span><span class=\"S7733 SBD5 S2\" id=\"t2t_203\">2 </span><span class=\"S7734 SBD5 S2\" id=\"t2u_203\">519 </span><span class=\"S70F2 S71F S2\" id=\"t2v_203\">TOTAL </span><span class=\"S7735 S71F S2\" id=\"t2w_203\">137 </span><span class=\"S7736 S71F S2\" id=\"t2x_203\">140 </span><span class=\"S7737 S71F S2\" id=\"t2y_203\">9 310 </span><span class=\"S7738 S71F S2\" id=\"t2z_203\">- </span><span class=\"S7739 S71F S2\" id=\"t30_203\">16 </span><span class=\"S773A S71F S2\" id=\"t31_203\">629 </span><span class=\"S773B S71F S2\" id=\"t32_203\">- </span><span class=\"S773C S71F S2\" id=\"t33_203\">2 208 </span><span class=\"S773D S71F S2\" id=\"t34_203\">- </span><span class=\"S773E S71F S2\" id=\"t35_203\">80 947 </span><span class=\"S773F S71F S2\" id=\"t36_203\">46 </span><span class=\"S7105 S71F S2\" id=\"t37_203\">665 </span><span class=\"S166B S1ABE S2\" id=\"t38_203\">Part courante </span><span class=\"S7740 S1ABE S2\" id=\"t39_203\">21 </span><span class=\"S7741 S1ABE S2\" id=\"t3a_203\">953 </span><span class=\"S7742 S1ABE S2\" id=\"t3b_203\">- </span><span class=\"S7743 S1ABE S2\" id=\"t3c_203\">- </span><span class=\"S7744 S1ABE S2\" id=\"t3d_203\">- </span><span class=\"S7745 S1ABE S2\" id=\"t3e_203\">- </span><span class=\"S7746 S1ABE S2\" id=\"t3f_203\">14 </span><span class=\"S7747 S1ABE S2\" id=\"t3g_203\">651 </span><span class=\"SC05 S1ABE S2\" id=\"t3h_203\">Part non courante </span><span class=\"S7748 S1ABE S2\" id=\"t3i_203\">115 </span><span class=\"S7749 S1ABE S2\" id=\"t3j_203\">187 </span><span class=\"S774A S1ABE S2\" id=\"t3k_203\">- </span><span class=\"S774B S1ABE S2\" id=\"t3l_203\">- </span><span class=\"S774C S1ABE S2\" id=\"t3m_203\">- </span><span class=\"S774D S1ABE S2\" id=\"t3n_203\">- </span><span class=\"S774E S1ABE S2\" id=\"t3o_203\">32 </span><span class=\"SC09 S1ABE S2\" id=\"t3p_203\">014 </span><span class=\"S774F S2D2 S2DE S2\" id=\"t3q_203\">Les provisions pour r\u00e9novations traduisent les engagements </span><span class=\"S7750 S2D2 S2DE S2\" id=\"t3r_203\">contractuels du Groupe, ainsi que sa politique d\u2019entretien du parc </span><span class=\"S7751 S2D2 S2DE S2\" id=\"t3s_203\">pris \u00e0 bail (cf. </span><span class=\"S7752 S2D2 S2DE S2\" id=\"t3t_203\">note </span><span class=\"S7753 S2D2 S2DE S2\" id=\"t3u_203\">1.22 </span><span class=\"S7754 S2D2 S2DE S2\" id=\"t3v_203\">\u00ab </span><span class=\"S7755 S2D2 S2DE S2\" id=\"t3w_203\">Provisions </span><span class=\"S7756 S2D2 S2DE S2\" id=\"t3x_203\">\u00bb). </span><span class=\"S7757 S2D2 S2DE S2\" id=\"t3y_203\">Les provisions pour restructuration et fermeture de sites sont </span><span class=\"S7758 S2D2 S2DE S2\" id=\"t3z_203\">notamment li\u00e9es \u00e0 la r\u00e9organisation du Groupe ainsi qu\u2019\u00e0 la </span><span class=\"S7759 S2D2 S2DE S2\" id=\"t40_203\">politique s\u00e9lective de renouvellement des baux, conduisant \u00e0 la </span><span class=\"S775A S2D2 S2DE S2\" id=\"t41_203\">fermeture de sites. \u00c0 noter que la diminution du poste au cours de </span><span class=\"S775B S2D2 S2DE S2\" id=\"t42_203\">l\u2019exercice 2022/2023 s\u2019explique par l\u2019ex\u00e9cution du nouveau plan </span><span class=\"S775C S2D2 S2DE S2\" id=\"t43_203\">lanc\u00e9 en septembre </span><span class=\"S775D S2D2 S2DE S2\" id=\"t44_203\">2022 (cf. </span><span class=\"S775E S2D2 S2DE S2\" id=\"t45_203\">note </span><span class=\"S775F S2D2 S2DE S2\" id=\"t46_203\">2.6 \u00ab </span><span class=\"S7760 S2D2 S2DE S2\" id=\"t47_203\">Projet d\u2019\u00e9volution des </span><span class=\"S7761 S2D2 S2DE S2\" id=\"t48_203\">organisations du Groupe </span><span class=\"S7762 S2D2 S2DE S2\" id=\"t49_203\">\u00bb). </span><span class=\"S7763 S2D2 S2DE S2\" id=\"t4a_203\">La provision pour titres n\u00e9gatifs s\u2019\u00e9l\u00e8ve \u00e0 4 </span><span class=\"S7764 S2D2 S2DE S2\" id=\"t4b_203\">394 </span><span class=\"S7765 S2D2 S2DE S2\" id=\"t4c_203\">milliers d\u2019euros au </span><span class=\"S529F S2D2 S2DE S2\" id=\"t4d_203\">30 </span><span class=\"S7766 S2D2 S2DE S2\" id=\"t4e_203\">septembre 2023. La variation de - </span><span class=\"S7767 S2D2 S2DE S2\" id=\"t4f_203\">78 </span><span class=\"S7768 S2D2 S2DE S2\" id=\"t4g_203\">390 </span><span class=\"S7769 S2D2 S2DE S2\" id=\"t4h_203\">milliers d\u2019euros porte </span><span class=\"S776A S2D2 S2DE S2\" id=\"t4i_203\">essentiellement sur la reprise des provisions des titres des soci\u00e9t\u00e9s </span><span class=\"S776B S2D2 S2DE S2\" id=\"t4j_203\">Villages Nature </span><span class=\"S776C S2D5 S2DE S2\" id=\"t4k_203\">\u00ae </span><span class=\"S776D S2D2 S2DE S2\" id=\"t4l_203\">qui, suite aux op\u00e9rations du 13 </span><span class=\"S776E S2D2 S2DE S2\" id=\"t4m_203\">d\u00e9cembre 2022, </span><span class=\"S8AA S2D2 S2DE S2\" id=\"t4n_203\">sont int\u00e9gr\u00e9es \u00e0 100 </span><span class=\"S776F S2D2 S2DE S2\" id=\"t4o_203\">% dans le Groupe. </span><span class=\"S7770 SBD4 S2\" id=\"t4p_203\">(en milliers d\u2019euros) </span><span class=\"S7771 S71F S2\" id=\"t4q_203\">30/09/2023 </span><span class=\"S7772 SBD3 S2\" id=\"t4r_203\">30/09/2022 </span><span class=\"S15F SBD5 S2\" id=\"t4s_203\">R\u00e9novations </span><span class=\"S7773 SBD5 S2\" id=\"t4t_203\">11 </span><span class=\"S7774 SBD5 S2\" id=\"t4u_203\">777 </span><span class=\"S7775 SBD5 S2\" id=\"t4v_203\">11 </span><span class=\"S5D6F SBD5 S2\" id=\"t4w_203\">466 </span><span class=\"SF74 SBD5 S2\" id=\"t4x_203\">Engagements de retraite et autres avantages assimil\u00e9s </span><span class=\"S7776 SBD5 S2\" id=\"t4y_203\">10 </span><span class=\"S7777 SBD5 S2\" id=\"t4z_203\">177 </span><span class=\"S7778 SBD5 S2\" id=\"t50_203\">10 </span><span class=\"S7779 SBD5 S2\" id=\"t51_203\">358 </span><span class=\"S6FB3 SBD5 S2\" id=\"t52_203\">Provisions pour litiges </span><span class=\"S777A SBD5 S2\" id=\"t53_203\">531 </span><span class=\"S777B SBD5 S2\" id=\"t54_203\">2 </span><span class=\"S6FB6 SBD5 S2\" id=\"t55_203\">156 </span><span class=\"S39CA SBD5 S2\" id=\"t56_203\">Provisions pour restructuration, d\u00e9parts du personnel et fermeture de sites </span><span class=\"S777C SBD5 S2\" id=\"t57_203\">4 </span><span class=\"S777D SBD5 S2\" id=\"t58_203\">188 </span><span class=\"S777E SBD5 S2\" id=\"t59_203\">6 </span><span class=\"S777F SBD5 S2\" id=\"t5a_203\">984 </span><span class=\"S6998 SBD5 S2\" id=\"t5b_203\">Provisions pour pertes sur contrats </span><span class=\"S7780 SBD5 S2\" id=\"t5c_203\">- </span><span class=\"S7781 SBD5 S2\" id=\"t5d_203\">- </span><span class=\"S7782 SBD5 S2\" id=\"t5e_203\">Provisions pour titres mis en \u00e9quivalence n\u00e9gatifs </span><span class=\"S7783 SBD5 S2\" id=\"t5f_203\">4 </span><span class=\"S7784 SBD5 S2\" id=\"t5g_203\">394 </span><span class=\"S7785 SBD5 S2\" id=\"t5h_203\">83 </span><span class=\"S7786 SBD5 S2\" id=\"t5i_203\">869 </span><span class=\"S7697 SBD5 S2\" id=\"t5j_203\">Autres provisions </span><span class=\"S7787 SBD5 S2\" id=\"t5k_203\">947 </span><span class=\"S7788 SBD5 S2\" id=\"t5l_203\">354 </span><span class=\"S1F4E SBD3 S2\" id=\"t5m_203\">PROVISIONS \u00c0 CARACT\u00c8RE NON COURANT </span><span class=\"S7789 SBD3 S2\" id=\"t5n_203\">32 </span><span class=\"S778A SBD3 S2\" id=\"t5o_203\">014 </span><span class=\"S778B SBD3 S2\" id=\"t5p_203\">115 </span><span class=\"S778C SBD3 S2\" id=\"t5q_203\">187 </span><span class=\"S1E51 SBD5 S2\" id=\"t5r_203\">R\u00e9novations </span><span class=\"S778D SBD5 S2\" id=\"t5s_203\">290 </span><span class=\"S778E SBD5 S2\" id=\"t5t_203\">226 </span><span class=\"S6BA3 SBD5 S2\" id=\"t5u_203\">Engagements de retraite et autres avantages assimil\u00e9s </span><span class=\"S778F SBD5 S2\" id=\"t5v_203\">1 </span><span class=\"S7790 SBD5 S2\" id=\"t5w_203\">255 </span><span class=\"S7791 SBD5 S2\" id=\"t5x_203\">1 </span><span class=\"S7792 SBD5 S2\" id=\"t5y_203\">227 </span><span class=\"S3CF8 SBD5 S2\" id=\"t5z_203\">Provisions pour litiges </span><span class=\"S7793 SBD5 S2\" id=\"t60_203\">4 </span><span class=\"S7794 SBD5 S2\" id=\"t61_203\">730 </span><span class=\"S7795 SBD5 S2\" id=\"t62_203\">5 </span><span class=\"S7796 SBD5 S2\" id=\"t63_203\">250 </span><span class=\"S23A8 SBD5 S2\" id=\"t64_203\">Provisions pour restructuration, d\u00e9parts du personnel et fermeture de sites </span><span class=\"S7797 SBD5 S2\" id=\"t65_203\">7 </span><span class=\"S7798 SBD5 S2\" id=\"t66_203\">973 </span><span class=\"S7799 SBD5 S2\" id=\"t67_203\">11 </span><span class=\"S7419 SBD5 S2\" id=\"t68_203\">006 </span><span class=\"S4630 SBD5 S2\" id=\"t69_203\">Autres provisions </span><span class=\"S779A SBD5 S2\" id=\"t6a_203\">403 </span><span class=\"S779B SBD5 S2\" id=\"t6b_203\">4 </span><span class=\"S7424 SBD5 S2\" id=\"t6c_203\">244 </span><span class=\"S779C SBD3 S2\" id=\"t6d_203\">PROVISIONS \u00c0 CARACT\u00c8RE COURANT </span><span class=\"S779D SBD3 S2\" id=\"t6e_203\">14 </span><span class=\"S779E SBD3 S2\" id=\"t6f_203\">651 </span><span class=\"S779F SBD3 S2\" id=\"t6g_203\">21 </span><span class=\"S77A0 SBD3 S2\" id=\"t6h_203\">953 </span><span class=\"S298B S71F S2\" id=\"t6i_203\">TOTAL </span><span class=\"S77A1 S71F S2\" id=\"t6j_203\">46 </span><span class=\"S77A2 S71F S2\" id=\"t6k_203\">665 </span><span class=\"S77A3 S71F S2\" id=\"t6l_203\">137 </span><span class=\"S77A4 S71F S2\" id=\"t6m_203\">140 </span><span class=\"S6372 S2D8 S2\" id=\"t7_204\">Provision pour litiges </span><span class=\"S77A5 S2D2 S2DE S2\" id=\"t8_204\">Chacun des litiges faisant l\u2019objet d\u2019une provision est suivi et analys\u00e9 </span><span class=\"S77A6 S2D2 S2DE S2\" id=\"t9_204\">pourrait avoir avec des clients, fournisseurs, propri\u00e9taires ou autres </span><span class=\"S77A7 S2D2 S2DE S2\" id=\"ta_204\">par la Direction Juridique du Groupe qui, parfois avec l\u2019aide d\u2019experts </span><span class=\"S59D8 S2D2 S2DE S2\" id=\"tb_204\">tiers. </span><span class=\"S77A8 S2D2 S2DE S2\" id=\"tc_204\">Le </span><span class=\"S77A9 S2D2 S2DE S2\" id=\"td_204\">montant </span><span class=\"S77AA S2D2 S2DE S2\" id=\"te_204\">probable </span><span class=\"S77AB S2D2 S2DE S2\" id=\"tf_204\">du </span><span class=\"S77AC S2D2 S2DE S2\" id=\"tg_204\">risque </span><span class=\"S77AD S2D2 S2DE S2\" id=\"th_204\">ainsi </span><span class=\"S77AE S2D2 S2DE S2\" id=\"ti_204\">d\u00e9termin\u00e9 </span><span class=\"S77AF S2D2 S2DE S2\" id=\"tj_204\">est </span><span class=\"S77B0 S2D2 S2DE S2\" id=\"tk_204\">externes, proc\u00e8de \u00e0 l\u2019\u00e9valuation au cas par cas du co\u00fbt potentiel </span><span class=\"SCB3 S2D2 S2DE S2\" id=\"tl_204\">provisionn\u00e9 dans les comptes des diff\u00e9rentes entit\u00e9s concern\u00e9es. </span><span class=\"S77B1 S2D2 S2DE S2\" id=\"tm_204\">associ\u00e9. C\u2019est le cas notamment des contentieux que le Groupe </span><span class=\"S3AD S2D2 S2DE S2\" id=\"tn_204\">La d\u00e9composition des provisions pour litiges et leur \u00e9volution au cours de l\u2019exercice s\u2019analysent comme suit </span><span class=\"S77B2 S2D2 S2DE S2\" id=\"to_204\">: </span><span class=\"S72F9 SBD4 S2\" id=\"tp_204\">(en milliers d\u2019euros) </span><span class=\"S77B3 SBD3 S2\" id=\"tq_204\">Litiges dans le </span><span class=\"S77B4 SBD3 S2\" id=\"tr_204\">cadre des activit\u00e9s </span><span class=\"S77B5 SBD3 S2\" id=\"ts_204\">touristiques </span><span class=\"S77B6 SBD3 S2\" id=\"tt_204\">Litiges dans le </span><span class=\"S77B7 SBD3 S2\" id=\"tu_204\">cadre des activit\u00e9s </span><span class=\"S77B8 SBD3 S2\" id=\"tv_204\">immobili\u00e8res </span><span class=\"S77B9 SBD3 S2\" id=\"tw_204\">Litiges sociaux </span><span class=\"S77BA SBD3 S2\" id=\"tx_204\">individuels </span><span class=\"S77BB S71F S2\" id=\"ty_204\">Total des litiges </span><span class=\"S77BC SBD3 S2\" id=\"tz_204\">Solde des provisions au 30 </span><span class=\"S77BD SBD3 S2\" id=\"t10_204\">septembre 2022 </span><span class=\"S77BE SBD3 S2\" id=\"t11_204\">3 </span><span class=\"S77BF SBD3 S2\" id=\"t12_204\">090 </span><span class=\"S77C0 SBD3 S2\" id=\"t13_204\">1 </span><span class=\"S77C1 SBD3 S2\" id=\"t14_204\">786 </span><span class=\"S77C2 SBD3 S2\" id=\"t15_204\">2 </span><span class=\"S77C3 SBD3 S2\" id=\"t16_204\">530 </span><span class=\"S77C4 SBD3 S2\" id=\"t17_204\">7 </span><span class=\"S77C5 SBD3 S2\" id=\"t18_204\">406 </span><span class=\"SB5F SBD5 S2\" id=\"t19_204\">Nouveaux litiges </span><span class=\"S77C6 SBD5 S2\" id=\"t1a_204\">372 </span><span class=\"S77C7 SBD5 S2\" id=\"t1b_204\">- </span><span class=\"S77C8 SBD5 S2\" id=\"t1c_204\">998 </span><span class=\"S77C9 SBD5 S2\" id=\"t1d_204\">1 </span><span class=\"SB6B SBD5 S2\" id=\"t1e_204\">368 </span><span class=\"S3EC1 SBD5 S2\" id=\"t1f_204\">Reprises correspondant aux d\u00e9penses de l\u2019exercice </span><span class=\"S77CA SBD5 S2\" id=\"t1g_204\">- </span><span class=\"S77CB SBD5 S2\" id=\"t1h_204\">2 </span><span class=\"S77CC SBD5 S2\" id=\"t1i_204\">215 </span><span class=\"S77CD SBD5 S2\" id=\"t1j_204\">- </span><span class=\"S77CE SBD5 S2\" id=\"t1k_204\">25 </span><span class=\"S77CF SBD5 S2\" id=\"t1l_204\">- </span><span class=\"S77D0 SBD5 S2\" id=\"t1m_204\">1 </span><span class=\"S77D1 SBD5 S2\" id=\"t1n_204\">275 </span><span class=\"S77D2 SBD5 S2\" id=\"t1o_204\">- </span><span class=\"S77D3 SBD5 S2\" id=\"t1p_204\">3 </span><span class=\"S77D4 SBD5 S2\" id=\"t1q_204\">515 </span><span class=\"SB6C SBD5 S2\" id=\"t1r_204\">Reclassement et variations de p\u00e9rim\u00e8tre </span><span class=\"S77D5 SBD5 S2\" id=\"t1s_204\">- </span><span class=\"S77D6 SBD5 S2\" id=\"t1t_204\">- </span><span class=\"S77D7 SBD5 S2\" id=\"t1u_204\">- </span><span class=\"S77D8 SBD5 S2\" id=\"t1v_204\">- </span><span class=\"S1ADA S71F S2\" id=\"t1w_204\">SOLDE DES PROVISIONS AU 30 </span><span class=\"S77D9 S71F S2\" id=\"t1x_204\">SEPTEMBRE 2023 </span><span class=\"S77DA S71F S2\" id=\"t1y_204\">1 </span><span class=\"S77DB S71F S2\" id=\"t1z_204\">247 </span><span class=\"S77DC S71F S2\" id=\"t20_204\">1 </span><span class=\"S77DD S71F S2\" id=\"t21_204\">761 </span><span class=\"S77DE S71F S2\" id=\"t22_204\">2 </span><span class=\"S77DF S71F S2\" id=\"t23_204\">253 </span><span class=\"S77E0 S71F S2\" id=\"t24_204\">5 </span><span class=\"S77E1 S71F S2\" id=\"t25_204\">261 </span><span class=\"S77E2 S2D2 S2DE S2\" id=\"t26_204\">Concernant les provisions pour litiges sociaux individuels, la reprise de 1 </span><span class=\"S77E3 S2D2 S2DE S2\" id=\"t27_204\">275 </span><span class=\"S77E4 S2D2 S2DE S2\" id=\"t28_204\">milliers d\u2019euros correspond \u00e0 des reprises relatives \u00e0 plusieurs </span><span class=\"S2ABB S2D2 S2DE S2\" id=\"t29_204\">litiges prudhommaux. </span><span class=\"S77E5 S2D8 S2\" id=\"t2a_204\">Provision pour engagements de retraite et </span><span class=\"S77E6 S2D8 S2\" id=\"t2b_204\">autres avantages assimil\u00e9s </span><span class=\"S77E7 S2D2 S2DE S2\" id=\"t2c_204\">Les provisions pour engagements de retraite et autres avantages </span><span class=\"S77E8 S2D2 S2DE S2\" id=\"t2d_204\">assimil\u00e9s, dont l\u2019\u00e9valuation est effectu\u00e9e par des actuaires </span><span class=\"S77E9 S2D2 S2DE S2\" id=\"t2e_204\">ind\u00e9pendants, sont d\u00e9termin\u00e9es selon les principes comptables du </span><span class=\"S77EA S2D2 S2DE S2\" id=\"t2f_204\">Groupe (cf. </span><span class=\"S77EB S2D2 S2DE S2\" id=\"t2g_204\">note </span><span class=\"S77EC S2D2 S2DE S2\" id=\"t2h_204\">1.23 </span><span class=\"S77ED S2D2 S2DE S2\" id=\"t2i_204\">\u00ab </span><span class=\"S77EE S2D2 S2DE S2\" id=\"t2j_204\">Engagements de retraite et autres avantages </span><span class=\"S1829 S2D2 S2DE S2\" id=\"t2k_204\">assimil\u00e9s </span><span class=\"S77EF S2D2 S2DE S2\" id=\"t2l_204\">\u00bb). </span><span class=\"S77F0 S2D2 S2DE S2\" id=\"t2m_204\">Les engagements nets enregistr\u00e9s concernent principalement la </span><span class=\"S77F1 S2D2 S2DE S2\" id=\"t2n_204\">France. Les principales hypoth\u00e8ses actuarielles retenues pour </span><span class=\"S78F S2D2 S2DE S2\" id=\"t2o_204\">l\u2019\u00e9valuation de ces engagements sont les suivantes </span><span class=\"S77F2 S2D2 S2DE S2\" id=\"t2p_204\">: </span><span class=\"S77F3 S71F S2\" id=\"t2q_204\">30/09/2023 </span><span class=\"S77F4 SBD3 S2\" id=\"t2r_204\">30/09/2022 </span><span class=\"SBC6 S71F S2\" id=\"t2s_204\">France </span><span class=\"S77F5 SBD3 S2\" id=\"t2t_204\">France </span><span class=\"S1399 SBD5 S2\" id=\"t2u_204\">Taux d\u2019actualisation </span><span class=\"S77F6 SBD5 S2\" id=\"t2v_204\">3,75 </span><span class=\"S77F7 SBD5 S2\" id=\"t2w_204\">% </span><span class=\"S77F8 SBD5 S2\" id=\"t2x_204\">2,8 </span><span class=\"S77F9 SBD5 S2\" id=\"t2y_204\">% </span><span class=\"S257 SBD5 S2\" id=\"t2z_204\">Taux de progression des salaires </span><span class=\"S77FA SBD5 S2\" id=\"t30_204\">2,00 </span><span class=\"S77FB SBD5 S2\" id=\"t31_204\">% </span><span class=\"S77FC SBD5 S2\" id=\"t32_204\">2,00 </span><span class=\"S77FD SBD5 S2\" id=\"t33_204\">% </span><span class=\"S2D00 SBD5 S2\" id=\"t34_204\">Table de mortalit\u00e9 </span><span class=\"S77FE SBD5 S2\" id=\"t35_204\">TH/TF 17-19 </span><span class=\"S77FF SBD5 S2\" id=\"t36_204\">TH/TF 17-19 </span><span class=\"S2D08 SBD5 S2\" id=\"t37_204\">Taux d\u2019inflation </span><span class=\"S7800 SBD5 S2\" id=\"t38_204\">2,00 </span><span class=\"S7801 SBD5 S2\" id=\"t39_204\">% </span><span class=\"S7802 SBD5 S2\" id=\"t3a_204\">2,00 </span><span class=\"S7803 SBD5 S2\" id=\"t3b_204\">% </span><span class=\"S7804 S2D2 S2DE S2\" id=\"t3c_204\">Les hypoth\u00e8ses de rendement long terme attendu sur les actifs et </span><span class=\"S7805 S2D2 S2DE S2\" id=\"t3d_204\">ind\u00e9pendants. Le taux d\u2019actualisation est d\u00e9termin\u00e9 par r\u00e9f\u00e9rence \u00e0 </span><span class=\"S7806 S2D2 S2DE S2\" id=\"t3e_204\">les taux d\u2019actualisation retenus pour l\u2019estimation des obligations du </span><span class=\"S7807 S2D2 S2DE S2\" id=\"t3f_204\">un taux de march\u00e9 fond\u00e9 sur les obligations d\u2019entreprises </span><span class=\"S7808 S2D2 S2DE S2\" id=\"t3g_204\">Groupe ont \u00e9t\u00e9 d\u00e9finies \u00e0 partir de recommandations d\u2019experts </span><span class=\"S18A7 S2D2 S2DE S2\" id=\"t3h_204\">europ\u00e9ennes de premi\u00e8re cat\u00e9gorie (taux Iboxx </span><span class=\"S7809 S2DC S2DE S2\" id=\"t3i_204\">Corporate </span><span class=\"S780A S2D2 S2DE S2\" id=\"t3j_204\">AA </span><span class=\"S780B S2D2 S2DE S2\" id=\"t3k_204\">10 </span><span class=\"S780C S2D2 S2DE S2\" id=\"t3l_204\">+). </span><span class=\"S46C0 S2D2 S2DE S2\" id=\"t3m_204\">Les montants comptabilis\u00e9s au bilan au 30 </span><span class=\"S780D S2D2 S2DE S2\" id=\"t3n_204\">septembre 2023 s\u2019analysent comme suit </span><span class=\"S780E S2D2 S2DE S2\" id=\"t3o_204\">: </span><span class=\"S780F SBD4 S2\" id=\"t3p_204\">(en milliers d\u2019euros) </span><span class=\"S7810 S71F S2\" id=\"t3q_204\">30/09/2023 </span><span class=\"S7811 SBD3 S2\" id=\"t3r_204\">30/09/2022 </span><span class=\"S7812 S71F S2\" id=\"t3s_204\">R\u00e9gimes de </span><span class=\"S7813 S71F S2\" id=\"t3t_204\">retraite </span><span class=\"S7814 S71F S2\" id=\"t3u_204\">Autres </span><span class=\"S7815 S71F S2\" id=\"t3v_204\">avantages </span><span class=\"S7816 S71F S2\" id=\"t3w_204\">Total </span><span class=\"S7817 SBD3 S2\" id=\"t3x_204\">R\u00e9gimes de </span><span class=\"S7818 SBD3 S2\" id=\"t3y_204\">retraite </span><span class=\"S7819 SBD3 S2\" id=\"t3z_204\">Autres </span><span class=\"S781A SBD3 S2\" id=\"t40_204\">avantages </span><span class=\"S781B SBD3 S2\" id=\"t41_204\">Total </span><span class=\"S781C SBD5 S2\" id=\"t42_204\">Valeur actualis\u00e9e de l\u2019obligation financ\u00e9e </span><span class=\"S781D SBD5 S2\" id=\"t43_204\">83 </span><span class=\"S781E SBD5 S2\" id=\"t44_204\">963 </span><span class=\"S781F SBD5 S2\" id=\"t45_204\">5 </span><span class=\"S7820 SBD5 S2\" id=\"t46_204\">128 </span><span class=\"S7821 SBD5 S2\" id=\"t47_204\">89 </span><span class=\"S7822 SBD5 S2\" id=\"t48_204\">091 </span><span class=\"S7823 SBD5 S2\" id=\"t49_204\">92 </span><span class=\"S7824 SBD5 S2\" id=\"t4a_204\">491 </span><span class=\"S7825 SBD5 S2\" id=\"t4b_204\">5 </span><span class=\"S7826 SBD5 S2\" id=\"t4c_204\">232 </span><span class=\"S7827 SBD5 S2\" id=\"t4d_204\">97 </span><span class=\"S7828 SBD5 S2\" id=\"t4e_204\">723 </span><span class=\"S1D9E SBD5 S2\" id=\"t4f_204\">Juste valeur des actifs du r\u00e9gime </span><span class=\"S7829 SBD5 S2\" id=\"t4g_204\">77 </span><span class=\"S782A SBD5 S2\" id=\"t4h_204\">671 </span><span class=\"S782B SBD5 S2\" id=\"t4i_204\">77 </span><span class=\"S782C SBD5 S2\" id=\"t4j_204\">671 </span><span class=\"S782D SBD5 S2\" id=\"t4k_204\">86 </span><span class=\"S782E SBD5 S2\" id=\"t4l_204\">138 </span><span class=\"S782F SBD5 S2\" id=\"t4m_204\">86 </span><span class=\"S7830 SBD5 S2\" id=\"t4n_204\">138 </span><span class=\"S7831 S71F S2\" id=\"t4o_204\">PASSIF NET AU BILAN </span><span class=\"S7832 S71F S2\" id=\"t4p_204\">6 </span><span class=\"S7833 S71F S2\" id=\"t4q_204\">292 </span><span class=\"S7834 S71F S2\" id=\"t4r_204\">5 </span><span class=\"S7835 S71F S2\" id=\"t4s_204\">128 </span><span class=\"S7836 S71F S2\" id=\"t4t_204\">11 </span><span class=\"S7837 S71F S2\" id=\"t4u_204\">420 </span><span class=\"S7838 S71F S2\" id=\"t4v_204\">6.353 </span><span class=\"S7839 S71F S2\" id=\"t4w_204\">5 </span><span class=\"S783A S71F S2\" id=\"t4x_204\">232 </span><span class=\"S783B S71F S2\" id=\"t4y_204\">11 </span><span class=\"S783C S71F S2\" id=\"t4z_204\">585 </span><span class=\"SA3D S2D2 S2DE S2\" id=\"t7_205\">La variation de l\u2019engagement pour pensions et retraites est la suivante </span><span class=\"S783D S2D2 S2DE S2\" id=\"t8_205\">: </span><span class=\"S7441 SBD4 S2\" id=\"t9_205\">(en milliers d\u2019euros) </span><span class=\"S783E S71F S2\" id=\"ta_205\">Exercice 2022/2023 </span><span class=\"S783F SBD3 S2\" id=\"tb_205\">Exercice 2021/2022 </span><span class=\"S7840 S71F S2\" id=\"tc_205\">R\u00e9gimes de </span><span class=\"S7841 S71F S2\" id=\"td_205\">retraite </span><span class=\"S7842 S71F S2\" id=\"te_205\">Autres </span><span class=\"S7843 S71F S2\" id=\"tf_205\">avantages </span><span class=\"S7844 S71F S2\" id=\"tg_205\">Total </span><span class=\"S7845 SBD3 S2\" id=\"th_205\">R\u00e9gimes de </span><span class=\"S7846 SBD3 S2\" id=\"ti_205\">retraite </span><span class=\"S7847 SBD3 S2\" id=\"tj_205\">Autres </span><span class=\"S7848 SBD3 S2\" id=\"tk_205\">avantages </span><span class=\"S7849 SBD3 S2\" id=\"tl_205\">Total </span><span class=\"S1EAA SBD3 S2\" id=\"tm_205\">Dette actuarielle \u00e0 l\u2019ouverture </span><span class=\"S784A SBD3 S2\" id=\"tn_205\">6 </span><span class=\"S784B SBD3 S2\" id=\"to_205\">353 </span><span class=\"S784C SBD3 S2\" id=\"tp_205\">5 </span><span class=\"S784D SBD3 S2\" id=\"tq_205\">232 </span><span class=\"S784E SBD3 S2\" id=\"tr_205\">11 </span><span class=\"S784F SBD3 S2\" id=\"ts_205\">585 </span><span class=\"S7850 SBD3 S2\" id=\"tt_205\">9 </span><span class=\"S7851 SBD3 S2\" id=\"tu_205\">105 </span><span class=\"S7852 SBD3 S2\" id=\"tv_205\">6 </span><span class=\"S7853 SBD3 S2\" id=\"tw_205\">441 </span><span class=\"S74A2 SBD3 S2\" id=\"tx_205\">15 </span><span class=\"S74A3 SBD3 S2\" id=\"ty_205\">546 </span><span class=\"S8DA SBD5 S2\" id=\"tz_205\">Co\u00fbt des services rendus </span><span class=\"S7854 SBD5 S2\" id=\"t10_205\">1 </span><span class=\"S7855 SBD5 S2\" id=\"t11_205\">263 </span><span class=\"S7856 SBD5 S2\" id=\"t12_205\">449 </span><span class=\"S7857 SBD5 S2\" id=\"t13_205\">1 </span><span class=\"S7858 SBD5 S2\" id=\"t14_205\">712 </span><span class=\"S7859 SBD5 S2\" id=\"t15_205\">1 </span><span class=\"S785A SBD5 S2\" id=\"t16_205\">294 </span><span class=\"S785B SBD5 S2\" id=\"t17_205\">537 </span><span class=\"S785C SBD5 S2\" id=\"t18_205\">1 </span><span class=\"S7452 SBD5 S2\" id=\"t19_205\">830 </span><span class=\"S5E70 SBD5 S2\" id=\"t1a_205\">Co\u00fbt financier </span><span class=\"S785D SBD5 S2\" id=\"t1b_205\">164 </span><span class=\"S785E SBD5 S2\" id=\"t1c_205\">141 </span><span class=\"S785F SBD5 S2\" id=\"t1d_205\">306 </span><span class=\"S7860 SBD5 S2\" id=\"t1e_205\">51 </span><span class=\"S7861 SBD5 S2\" id=\"t1f_205\">20 </span><span class=\"S7862 SBD5 S2\" id=\"t1g_205\">71 </span><span class=\"S6BF3 SBD5 S2\" id=\"t1h_205\">Rendement des actifs du r\u00e9gime </span><span class=\"S7863 SBD5 S2\" id=\"t1i_205\">- </span><span class=\"S7864 SBD5 S2\" id=\"t1j_205\">- </span><span class=\"S7865 SBD5 S2\" id=\"t1k_205\">- </span><span class=\"S7866 SBD5 S2\" id=\"t1l_205\">- </span><span class=\"S7867 SBD5 S2\" id=\"t1m_205\">- </span><span class=\"S7868 SBD5 S2\" id=\"t1n_205\">- </span><span class=\"S2363 SBD5 S2\" id=\"t1o_205\">Cotisations et prestations vers\u00e9es </span><span class=\"S7869 SBD5 S2\" id=\"t1p_205\">- </span><span class=\"S786A SBD5 S2\" id=\"t1q_205\">848 </span><span class=\"S786B SBD5 S2\" id=\"t1r_205\">- </span><span class=\"S786C SBD5 S2\" id=\"t1s_205\">435 </span><span class=\"S786D SBD5 S2\" id=\"t1t_205\">- </span><span class=\"S786E SBD5 S2\" id=\"t1u_205\">1 </span><span class=\"S786F SBD5 S2\" id=\"t1v_205\">283 </span><span class=\"S7870 SBD5 S2\" id=\"t1w_205\">- </span><span class=\"S7871 SBD5 S2\" id=\"t1x_205\">1 </span><span class=\"S7872 SBD5 S2\" id=\"t1y_205\">062 </span><span class=\"S7873 SBD5 S2\" id=\"t1z_205\">- </span><span class=\"S7874 SBD5 S2\" id=\"t20_205\">463 </span><span class=\"S7875 SBD5 S2\" id=\"t21_205\">- </span><span class=\"S7876 SBD5 S2\" id=\"t22_205\">1 </span><span class=\"S7355 SBD5 S2\" id=\"t23_205\">525 </span><span class=\"S49E7 SBD5 S2\" id=\"t24_205\">\u00c9carts actuariels comptabilis\u00e9s </span><span class=\"S7877 SBD5 S2\" id=\"t25_205\">- </span><span class=\"S7878 SBD5 S2\" id=\"t26_205\">687 </span><span class=\"S7879 SBD5 S2\" id=\"t27_205\">- </span><span class=\"S5BFF SBD5 S2\" id=\"t28_205\">301 </span><span class=\"S787A SBD5 S2\" id=\"t29_205\">- </span><span class=\"S787B SBD5 S2\" id=\"t2a_205\">988 </span><span class=\"S787C SBD5 S2\" id=\"t2b_205\">- </span><span class=\"S787D SBD5 S2\" id=\"t2c_205\">3 </span><span class=\"S787E SBD5 S2\" id=\"t2d_205\">028 </span><span class=\"S787F SBD5 S2\" id=\"t2e_205\">- </span><span class=\"S7880 SBD5 S2\" id=\"t2f_205\">1 </span><span class=\"S7881 SBD5 S2\" id=\"t2g_205\">303 </span><span class=\"S7882 SBD5 S2\" id=\"t2h_205\">- </span><span class=\"S7883 SBD5 S2\" id=\"t2i_205\">4 </span><span class=\"S7358 SBD5 S2\" id=\"t2j_205\">330 </span><span class=\"SE86 SBD5 S2\" id=\"t2k_205\">Services annul\u00e9s </span><span class=\"S7884 SBD5 S2\" id=\"t2l_205\">- </span><span class=\"S7885 SBD5 S2\" id=\"t2m_205\">- </span><span class=\"S7886 SBD5 S2\" id=\"t2n_205\">- </span><span class=\"S7887 SBD5 S2\" id=\"t2o_205\">- </span><span class=\"S7888 SBD5 S2\" id=\"t2p_205\">- </span><span class=\"S7889 SBD5 S2\" id=\"t2q_205\">- </span><span class=\"SE87 SBD5 S2\" id=\"t2r_205\">Co\u00fbt des services pass\u00e9s </span><span class=\"S788A SBD5 S2\" id=\"t2s_205\">- </span><span class=\"S788B SBD5 S2\" id=\"t2t_205\">- </span><span class=\"S788C SBD5 S2\" id=\"t2u_205\">- </span><span class=\"S788D SBD5 S2\" id=\"t2v_205\">- </span><span class=\"S788E SBD5 S2\" id=\"t2w_205\">- </span><span class=\"S788F SBD5 S2\" id=\"t2x_205\">- </span><span class=\"S2DB2 SBD5 S2\" id=\"t2y_205\">Transferts personnel </span><span class=\"S7890 SBD5 S2\" id=\"t2z_205\">55 </span><span class=\"S7891 SBD5 S2\" id=\"t30_205\">41 </span><span class=\"S7892 SBD5 S2\" id=\"t31_205\">96 </span><span class=\"S7893 SBD5 S2\" id=\"t32_205\">- </span><span class=\"S7894 SBD5 S2\" id=\"t33_205\">- </span><span class=\"S7895 SBD5 S2\" id=\"t34_205\">- </span><span class=\"S70F2 S71F S2\" id=\"t35_205\">DETTE ACTUARIELLE AU 30 </span><span class=\"S7896 S71F S2\" id=\"t36_205\">SEPTEMBRE </span><span class=\"S7897 S71F S2\" id=\"t37_205\">6 </span><span class=\"S7898 S71F S2\" id=\"t38_205\">292 </span><span class=\"S7899 S71F S2\" id=\"t39_205\">5 </span><span class=\"S789A S71F S2\" id=\"t3a_205\">128 </span><span class=\"S789B S71F S2\" id=\"t3b_205\">11 </span><span class=\"S789C S71F S2\" id=\"t3c_205\">420 </span><span class=\"S789D S71F S2\" id=\"t3d_205\">6 </span><span class=\"S789E S71F S2\" id=\"t3e_205\">353 </span><span class=\"S789F S71F S2\" id=\"t3f_205\">5 </span><span class=\"S78A0 S71F S2\" id=\"t3g_205\">232 </span><span class=\"S78A1 S71F S2\" id=\"t3h_205\">11 </span><span class=\"S7105 S71F S2\" id=\"t3i_205\">585 </span><span class=\"S78A2 S2D8 S2\" id=\"t3j_205\">\u00c9tude de sensibilit\u00e9 de la valeur actualis\u00e9e des obligations </span><span class=\"S78A3 S2D2 S2DE S2\" id=\"t3k_205\">La sensibilit\u00e9 de la valeur actualis\u00e9e des obligations est la suivante </span><span class=\"S78A4 S2D2 S2DE S2\" id=\"t3l_205\">: </span><span class=\"S78A5 S2D2 S2DE S2\" id=\"t3m_205\">une hausse de 0,25 </span><span class=\"S78A6 S2D2 S2DE S2\" id=\"t3n_205\">point du taux d\u2019actualisation diminuerait la </span><span class=\"SCF6 S2D2 S2DE S2\" id=\"t3o_205\">valeur actualis\u00e9e de l\u2019obligation de 2 </span><span class=\"S78A7 S2D2 S2DE S2\" id=\"t3p_205\">765 </span><span class=\"S78A8 S2D2 S2DE S2\" id=\"t3q_205\">milliers d\u2019euros. </span><span class=\"S78A9 S2D2 S2DE S2\" id=\"t3r_205\">\u00c0 l\u2019inverse, une baisse de 0,25 </span><span class=\"S78AA S2D2 S2DE S2\" id=\"t3s_205\">point du taux d\u2019actualisation </span><span class=\"S78AB S2D2 S2DE S2\" id=\"t3t_205\">augmenterait la valeur actualis\u00e9e des obligations de 2 </span><span class=\"S78AC S2D2 S2DE S2\" id=\"t3u_205\">910 </span><span class=\"S78AD S2D2 S2DE S2\" id=\"t3v_205\">milliers </span><span class=\"S3093 S2D2 S2DE S2\" id=\"t3w_205\">d\u2019euros. </span><span class=\"S4A46 S2D2 S2DE S2\" id=\"t3x_205\">La variation de la juste valeur des actifs d\u00e9tenus en couverture des engagements se d\u00e9compose comme suit </span><span class=\"S78AE S2D2 S2DE S2\" id=\"t3y_205\">: </span><span class=\"S78AF SBD4 S2\" id=\"t3z_205\">(en milliers d\u2019euros) </span><span class=\"S78B0 S71F S2\" id=\"t40_205\">Exercice 2022/2023 </span><span class=\"S78B1 SBD3 S2\" id=\"t41_205\">Exercice 2021/2022 </span><span class=\"S237C SBD3 S2\" id=\"t42_205\">Juste valeur des placements \u00e0 la date d\u2019ouverture </span><span class=\"S78B2 SBD3 S2\" id=\"t43_205\">86 </span><span class=\"S78B3 SBD3 S2\" id=\"t44_205\">138 </span><span class=\"S78B4 SBD3 S2\" id=\"t45_205\">125 </span><span class=\"S78B5 SBD3 S2\" id=\"t46_205\">284 </span><span class=\"S5ED3 SBD5 S2\" id=\"t47_205\">Rendement effectif des actifs du r\u00e9gime </span><span class=\"S78B6 SBD5 S2\" id=\"t48_205\">2 </span><span class=\"S78B7 SBD5 S2\" id=\"t49_205\">561 </span><span class=\"S5ED8 SBD5 S2\" id=\"t4a_205\">932 </span><span class=\"S1399 SBD5 S2\" id=\"t4b_205\">Cotisations per\u00e7ues employeur </span><span class=\"S78B8 SBD5 S2\" id=\"t4c_205\">796 </span><span class=\"S78B9 SBD5 S2\" id=\"t4d_205\">756 </span><span class=\"S257 SBD5 S2\" id=\"t4e_205\">Cotisations per\u00e7ues des participants au r\u00e9gime </span><span class=\"S78BA SBD5 S2\" id=\"t4f_205\">389 </span><span class=\"S7398 SBD5 S2\" id=\"t4g_205\">380 </span><span class=\"S2D00 SBD5 S2\" id=\"t4h_205\">Prestations vers\u00e9es et d\u00e9penses de la p\u00e9riode </span><span class=\"S78BB SBD5 S2\" id=\"t4i_205\">- </span><span class=\"S78BC SBD5 S2\" id=\"t4j_205\">2 </span><span class=\"S78BD SBD5 S2\" id=\"t4k_205\">966 </span><span class=\"S78BE SBD5 S2\" id=\"t4l_205\">- </span><span class=\"S78BF SBD5 S2\" id=\"t4m_205\">3 </span><span class=\"S73A7 SBD5 S2\" id=\"t4n_205\">511 </span><span class=\"S2D08 SBD5 S2\" id=\"t4o_205\">\u00c9cart actuariel </span><span class=\"S78C0 SBD5 S2\" id=\"t4p_205\">- </span><span class=\"S78C1 SBD5 S2\" id=\"t4q_205\">9 </span><span class=\"S78C2 SBD5 S2\" id=\"t4r_205\">247 </span><span class=\"S78C3 SBD5 S2\" id=\"t4s_205\">- </span><span class=\"S78C4 SBD5 S2\" id=\"t4t_205\">37 </span><span class=\"S78C5 SBD5 S2\" id=\"t4u_205\">703 </span><span class=\"S230C SBD3 S2\" id=\"t4v_205\">Juste valeur des placements \u00e0 la date de cl\u00f4ture </span><span class=\"S78C6 SBD3 S2\" id=\"t4w_205\">77 </span><span class=\"S78C7 SBD3 S2\" id=\"t4x_205\">671 </span><span class=\"S78C8 SBD3 S2\" id=\"t4y_205\">86 </span><span class=\"S78C9 SBD3 S2\" id=\"t4z_205\">138 </span><span class=\"S78CA S2D8 S2\" id=\"t50_205\">\u00c9tude de sensibilit\u00e9 de la juste valeur des actifs du r\u00e9gime </span><span class=\"S78CB S2D2 S124C S2\" id=\"t51_205\">La sensibilit\u00e9 de la juste valeur des actifs du r\u00e9gime pendant </span><span class=\"S78CC S2D2 S124C S2\" id=\"t52_205\">r\u00e9gime de 2 </span><span class=\"S78CD S2D2 S124C S2\" id=\"t53_205\">526 </span><span class=\"S78CE S2D2 S124C S2\" id=\"t54_205\">milliers d\u2019euros. \u00c0 l\u2019inverse, une baisse de 0,25 </span><span class=\"S78CF S2D2 S124C S2\" id=\"t55_205\">point </span><span class=\"S78D0 S2D2 S124C S2\" id=\"t56_205\">l\u2019exercice est la suivante </span><span class=\"S78D1 S2D2 S124C S2\" id=\"t57_205\">: une hausse de 0,25 </span><span class=\"S78D2 S2D2 S124C S2\" id=\"t58_205\">point du taux </span><span class=\"S78D3 S2D2 S124C S2\" id=\"t59_205\">du taux d\u2019actualisation des actifs augmenterait la juste valeur des </span><span class=\"S78D4 S2D2 S124C S2\" id=\"t5a_205\">d\u2019actualisation des actifs diminuerait la juste valeur des actifs du </span><span class=\"S78D5 S2D2 S124C S2\" id=\"t5b_205\">actifs du r\u00e9gime pendant l\u2019exercice de 2 </span><span class=\"S78D6 S2D2 S124C S2\" id=\"t5c_205\">662 </span><span class=\"S78D7 S2D2 S124C S2\" id=\"t5d_205\">milliers d\u2019euros. </span><span class=\"S6B9D S2D2 S2DE S2\" id=\"t5e_205\">La d\u00e9composition de la juste valeur des actifs d\u00e9tenus en couverture des engagements par cat\u00e9gorie d\u2019actifs s\u2019analyse comme suit </span><span class=\"S78D8 S2D2 S2DE S2\" id=\"t5f_205\">: </span><span class=\"S78D9 SBD4 S2\" id=\"t5g_205\">(en milliers d\u2019euros) </span><span class=\"S78DA S71F S2\" id=\"t5h_205\">30/09/2023 </span><span class=\"S78DB SBD3 S2\" id=\"t5i_205\">30/09/2022 </span><span class=\"S78DC SBD5 S2\" id=\"t5j_205\">Assurance </span><span class=\"S78DD SBD5 S2\" id=\"t5k_205\">77 </span><span class=\"S78DE SBD5 S2\" id=\"t5l_205\">671 </span><span class=\"S78DF SBD5 S2\" id=\"t5m_205\">86 </span><span class=\"S978 SBD5 S2\" id=\"t5n_205\">138 </span><span class=\"S277B SBD3 S2\" id=\"t5o_205\">Juste valeur </span><span class=\"S78E0 SBD3 S2\" id=\"t5p_205\">77 </span><span class=\"S78E1 SBD3 S2\" id=\"t5q_205\">671 </span><span class=\"S78E2 SBD3 S2\" id=\"t5r_205\">86 </span><span class=\"S78E3 SBD3 S2\" id=\"t5s_205\">138 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30982": {
   "value": "<span class=\"S6518 S2D8 S2\" id=\"t3b_176\">1.21 \u2013 Provisions </span><span class=\"S6519 S2D2 S2DE S2\" id=\"t3c_176\">Une provision est comptabilis\u00e9e d\u00e8s lors qu\u2019il existe, \u00e0 la cl\u00f4ture de </span><span class=\"S651A S2D2 S2DE S2\" id=\"t3d_176\">l\u2019exercice, une obligation du Groupe vis-\u00e0-vis d\u2019un tiers, qui r\u00e9sulte </span><span class=\"S651B S2D2 S2DE S2\" id=\"t3e_176\">d\u2019un fait g\u00e9n\u00e9rateur pass\u00e9, dont la mesure peut \u00eatre estim\u00e9e de </span><span class=\"S651C S2D2 S2DE S2\" id=\"t3f_176\">mani\u00e8re fiable, et dont il est probable ou certain qu\u2019elle provoquera </span><span class=\"S651D S2D2 S2DE S2\" id=\"t3g_176\">une sortie de ressources au b\u00e9n\u00e9fice de ce tiers, sans contrepartie </span><span class=\"S651E S2D2 S2DE S2\" id=\"t3h_176\">au moins \u00e9quivalente attendue de celui-ci. Cette obligation peut </span><span class=\"S651F S2D2 S2DE S2\" id=\"t3i_176\">\u00eatre d\u2019ordre l\u00e9gal, r\u00e9glementaire, contractuel ou implicite. Les </span><span class=\"S6520 S2D2 S2DE S2\" id=\"t3j_176\">provisions sont inscrites \u00e0 la valeur qui repr\u00e9sente la meilleure </span><span class=\"S6521 S2D2 S2DE S2\" id=\"t3k_176\">estimation du montant \u00e0 payer pour \u00e9teindre l\u2019obligation. Si le </span><span class=\"S6522 S2D2 S2DE S2\" id=\"t3l_176\">montant ou l\u2019\u00e9ch\u00e9ance ne peuvent pas \u00eatre estim\u00e9s avec </span><span class=\"S6523 S2D2 S2DE S2\" id=\"t3m_176\">suffisamment de fiabilit\u00e9, alors il s\u2019agit d\u2019un passif \u00e9ventuel qui fait </span><span class=\"S6524 S2D2 S2DE S2\" id=\"t3n_176\">l\u2019objet d\u2019une information dans les notes annexes. </span><span class=\"S6525 S2D2 S2DE S2\" id=\"t3o_176\">Ainsi, afin de tenir compte \u00e0 la fois de ses engagements </span><span class=\"S6526 S2D2 S2DE S2\" id=\"t3p_176\">contractuels et de sa politique d\u2019entretien du parc pris \u00e0 bail, le </span><span class=\"S6527 S2D2 S2DE S2\" id=\"t3q_176\">Groupe enregistre dans ses comptes des provisions pour frais de </span><span class=\"S6528 S2D2 S2DE S2\" id=\"t3r_176\">r\u00e9novation. La comptabilisation de ces provisions est destin\u00e9e \u00e0 </span><span class=\"S6529 S2D2 S2DE S2\" id=\"t3s_176\">prendre en compte les co\u00fbts de r\u00e9novation restant \u00e0 la charge du </span><span class=\"S652A S2D2 S2DE S2\" id=\"t3t_176\">Groupe au terme ou au cours du bail. Elles sont calcul\u00e9es sur la base </span><span class=\"S652B S2D2 S2DE S2\" id=\"t3u_176\">actualis\u00e9e de co\u00fbts pr\u00e9visionnels des travaux de r\u00e9novation restant </span><span class=\"S652C S2D2 S2DE S2\" id=\"t3v_176\">\u00e0 r\u00e9aliser. </span><span class=\"S652D S2D2 S2DE S2\" id=\"t3w_176\">Par ailleurs, dans le cas des restructurations, une obligation est </span><span class=\"S652E S2D2 S2DE S2\" id=\"t3x_176\">constitu\u00e9e d\u00e8s lors que la restructuration a fait l\u2019objet d\u2019une </span><span class=\"S652F S2D2 S2DE S2\" id=\"t3y_176\">annonce et d\u2019un plan formalis\u00e9 et d\u00e9taill\u00e9, avant la date de cl\u00f4ture. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f30984": {
   "value": "<span class=\"S6519 S2D2 S2DE S2\" id=\"t3c_176\">Une provision est comptabilis\u00e9e d\u00e8s lors qu\u2019il existe, \u00e0 la cl\u00f4ture de </span><span class=\"S651A S2D2 S2DE S2\" id=\"t3d_176\">l\u2019exercice, une obligation du Groupe vis-\u00e0-vis d\u2019un tiers, qui r\u00e9sulte </span><span class=\"S651B S2D2 S2DE S2\" id=\"t3e_176\">d\u2019un fait g\u00e9n\u00e9rateur pass\u00e9, dont la mesure peut \u00eatre estim\u00e9e de </span><span class=\"S651C S2D2 S2DE S2\" id=\"t3f_176\">mani\u00e8re fiable, et dont il est probable ou certain qu\u2019elle provoquera </span><span class=\"S651D S2D2 S2DE S2\" id=\"t3g_176\">une sortie de ressources au b\u00e9n\u00e9fice de ce tiers, sans contrepartie </span><span class=\"S651E S2D2 S2DE S2\" id=\"t3h_176\">au moins \u00e9quivalente attendue de celui-ci. Cette obligation peut </span><span class=\"S651F S2D2 S2DE S2\" id=\"t3i_176\">\u00eatre d\u2019ordre l\u00e9gal, r\u00e9glementaire, contractuel ou implicite. Les </span><span class=\"S6520 S2D2 S2DE S2\" id=\"t3j_176\">provisions sont inscrites \u00e0 la valeur qui repr\u00e9sente la meilleure </span><span class=\"S6521 S2D2 S2DE S2\" id=\"t3k_176\">estimation du montant \u00e0 payer pour \u00e9teindre l\u2019obligation. Si le </span><span class=\"S6522 S2D2 S2DE S2\" id=\"t3l_176\">montant ou l\u2019\u00e9ch\u00e9ance ne peuvent pas \u00eatre estim\u00e9s avec </span><span class=\"S6523 S2D2 S2DE S2\" id=\"t3m_176\">suffisamment de fiabilit\u00e9, alors il s\u2019agit d\u2019un passif \u00e9ventuel qui fait </span><span class=\"S6524 S2D2 S2DE S2\" id=\"t3n_176\">l\u2019objet d\u2019une information dans les notes annexes. </span><span class=\"S6525 S2D2 S2DE S2\" id=\"t3o_176\">Ainsi, afin de tenir compte \u00e0 la fois de ses engagements </span><span class=\"S6526 S2D2 S2DE S2\" id=\"t3p_176\">contractuels et de sa politique d\u2019entretien du parc pris \u00e0 bail, le </span><span class=\"S6527 S2D2 S2DE S2\" id=\"t3q_176\">Groupe enregistre dans ses comptes des provisions pour frais de </span><span class=\"S6528 S2D2 S2DE S2\" id=\"t3r_176\">r\u00e9novation. La comptabilisation de ces provisions est destin\u00e9e \u00e0 </span><span class=\"S6529 S2D2 S2DE S2\" id=\"t3s_176\">prendre en compte les co\u00fbts de r\u00e9novation restant \u00e0 la charge du </span><span class=\"S652A S2D2 S2DE S2\" id=\"t3t_176\">Groupe au terme ou au cours du bail. Elles sont calcul\u00e9es sur la base </span><span class=\"S652B S2D2 S2DE S2\" id=\"t3u_176\">actualis\u00e9e de co\u00fbts pr\u00e9visionnels des travaux de r\u00e9novation restant </span><span class=\"S652C S2D2 S2DE S2\" id=\"t3v_176\">\u00e0 r\u00e9aliser. </span><span class=\"S652D S2D2 S2DE S2\" id=\"t3w_176\">Par ailleurs, dans le cas des restructurations, une obligation est </span><span class=\"S652E S2D2 S2DE S2\" id=\"t3x_176\">constitu\u00e9e d\u00e8s lors que la restructuration a fait l\u2019objet d\u2019une </span><span class=\"S652F S2D2 S2DE S2\" id=\"t3y_176\">annonce et d\u2019un plan formalis\u00e9 et d\u00e9taill\u00e9, avant la date de cl\u00f4ture. </span><span class=\"S76E6 SBD4 S2\" id=\"ta_203\">(en milliers d\u2019euros) </span><span class=\"S76E7 SBD3 S2\" id=\"tb_203\">30/09/2022 </span><span class=\"S76E8 SBD3 S2\" id=\"tc_203\">Dotations </span><span class=\"S76E9 SBD3 S2\" id=\"td_203\">Reprises </span><span class=\"S76EA SBD3 S2\" id=\"te_203\">utilis\u00e9es </span><span class=\"S76EB SBD3 S2\" id=\"tf_203\">Reprises </span><span class=\"S76EC SBD3 S2\" id=\"tg_203\">non </span><span class=\"S76ED SBD3 S2\" id=\"th_203\">utilis\u00e9es </span><span class=\"S76EE SBD3 S2\" id=\"ti_203\">Autres </span><span class=\"S76EF SBD3 S2\" id=\"tj_203\">variations </span><span class=\"S76F0 S71F S2\" id=\"tk_203\">30/09/2023 </span><span class=\"S5BF SBD5 S2\" id=\"tl_203\">R\u00e9novations </span><span class=\"S76F1 SBD5 S2\" id=\"tm_203\">11 </span><span class=\"S76F2 SBD5 S2\" id=\"tn_203\">692 </span><span class=\"S76F3 SBD5 S2\" id=\"to_203\">1 </span><span class=\"S76F4 SBD5 S2\" id=\"tp_203\">359 </span><span class=\"S76F5 SBD5 S2\" id=\"tq_203\">- </span><span class=\"S76F6 SBD5 S2\" id=\"tr_203\">984 </span><span class=\"S76F7 SBD5 S2\" id=\"ts_203\">- </span><span class=\"S76F8 SBD5 S2\" id=\"tt_203\">- </span><span class=\"S76F9 SBD5 S2\" id=\"tu_203\">12 </span><span class=\"S76FA SBD5 S2\" id=\"tv_203\">067 </span><span class=\"SDC7 SBD5 S2\" id=\"tw_203\">Engagements de retraite </span><span class=\"S1EB3 SBD5 S2\" id=\"tx_203\">et </span><span class=\"S76FB SBD5 S2\" id=\"ty_203\">autres </span><span class=\"S76FC SBD5 S2\" id=\"tz_203\">avantages assimil\u00e9s </span><span class=\"S76FD SBD5 S2\" id=\"t10_203\">11 </span><span class=\"S76FE SBD5 S2\" id=\"t11_203\">585 </span><span class=\"S76FF SBD5 S2\" id=\"t12_203\">1 </span><span class=\"S7700 SBD5 S2\" id=\"t13_203\">985 </span><span class=\"S7701 SBD5 S2\" id=\"t14_203\">- </span><span class=\"S7702 SBD5 S2\" id=\"t15_203\">1 </span><span class=\"S7703 SBD5 S2\" id=\"t16_203\">553 </span><span class=\"S7704 SBD5 S2\" id=\"t17_203\">- </span><span class=\"S7705 SBD5 S2\" id=\"t18_203\">- </span><span class=\"S7706 SBD5 S2\" id=\"t19_203\">585 </span><span class=\"S751B SBD5 S2\" id=\"t1a_203\">11 </span><span class=\"S751C SBD5 S2\" id=\"t1b_203\">432 </span><span class=\"S1AD1 SBD5 S2\" id=\"t1c_203\">Provisions pour litiges </span><span class=\"S7707 SBD5 S2\" id=\"t1d_203\">7 </span><span class=\"S7708 SBD5 S2\" id=\"t1e_203\">406 </span><span class=\"S7709 SBD5 S2\" id=\"t1f_203\">1 </span><span class=\"S770A SBD5 S2\" id=\"t1g_203\">369 </span><span class=\"S770B SBD5 S2\" id=\"t1h_203\">- </span><span class=\"S770C SBD5 S2\" id=\"t1i_203\">3 </span><span class=\"S770D SBD5 S2\" id=\"t1j_203\">969 </span><span class=\"S770E SBD5 S2\" id=\"t1k_203\">- </span><span class=\"S770F SBD5 S2\" id=\"t1l_203\">92 </span><span class=\"S7710 SBD5 S2\" id=\"t1m_203\">547 </span><span class=\"S7520 SBD5 S2\" id=\"t1n_203\">5 </span><span class=\"S7521 SBD5 S2\" id=\"t1o_203\">261 </span><span class=\"S24FA SBD5 S2\" id=\"t1p_203\">Provisions pour restructuration </span><span class=\"S1EBB SBD5 S2\" id=\"t1q_203\">et </span><span class=\"S7711 SBD5 S2\" id=\"t1r_203\">fermeture de sites </span><span class=\"S7712 SBD5 S2\" id=\"t1s_203\">17 </span><span class=\"S7713 SBD5 S2\" id=\"t1t_203\">990 </span><span class=\"S7714 SBD5 S2\" id=\"t1u_203\">4 357 </span><span class=\"S7715 SBD5 S2\" id=\"t1v_203\">- </span><span class=\"S7716 SBD5 S2\" id=\"t1w_203\">5 550 </span><span class=\"S7717 SBD5 S2\" id=\"t1x_203\">- </span><span class=\"S7718 SBD5 S2\" id=\"t1y_203\">2 116 </span><span class=\"S7719 SBD5 S2\" id=\"t1z_203\">- </span><span class=\"S771A SBD5 S2\" id=\"t20_203\">2 519 </span><span class=\"S771B SBD5 S2\" id=\"t21_203\">12 </span><span class=\"S746F SBD5 S2\" id=\"t22_203\">162 </span><span class=\"SAB1 SBD5 S2\" id=\"t23_203\">Provisions pour pertes sur contrats </span><span class=\"S771C SBD5 S2\" id=\"t24_203\">- </span><span class=\"S771D SBD5 S2\" id=\"t25_203\">- </span><span class=\"S771E SBD5 S2\" id=\"t26_203\">- </span><span class=\"S771F SBD5 S2\" id=\"t27_203\">- </span><span class=\"S7720 SBD5 S2\" id=\"t28_203\">- </span><span class=\"S7721 SBD5 S2\" id=\"t29_203\">- </span><span class=\"S165D SBD5 S2\" id=\"t2a_203\">Provisions pour titres n\u00e9gatifs </span><span class=\"S7722 SBD5 S2\" id=\"t2b_203\">84 </span><span class=\"S7723 SBD5 S2\" id=\"t2c_203\">223 </span><span class=\"S7724 SBD5 S2\" id=\"t2d_203\">240 </span><span class=\"S7725 SBD5 S2\" id=\"t2e_203\">- </span><span class=\"S7726 SBD5 S2\" id=\"t2f_203\">1 676 </span><span class=\"S7727 SBD5 S2\" id=\"t2g_203\">- </span><span class=\"S7728 SBD5 S2\" id=\"t2h_203\">- </span><span class=\"S7729 SBD5 S2\" id=\"t2i_203\">78 </span><span class=\"S772A SBD5 S2\" id=\"t2j_203\">390 </span><span class=\"S772B SBD5 S2\" id=\"t2k_203\">4 394 </span><span class=\"S542B SBD5 S2\" id=\"t2l_203\">Autres provisions </span><span class=\"S772C SBD5 S2\" id=\"t2m_203\">4 </span><span class=\"S772D SBD5 S2\" id=\"t2n_203\">244 </span><span class=\"S772E SBD5 S2\" id=\"t2o_203\">- </span><span class=\"S772F SBD5 S2\" id=\"t2p_203\">- </span><span class=\"S7730 SBD5 S2\" id=\"t2q_203\">2 897 </span><span class=\"S7731 SBD5 S2\" id=\"t2r_203\">- </span><span class=\"S7732 SBD5 S2\" id=\"t2s_203\">- </span><span class=\"S7733 SBD5 S2\" id=\"t2t_203\">2 </span><span class=\"S7734 SBD5 S2\" id=\"t2u_203\">519 </span><span class=\"S70F2 S71F S2\" id=\"t2v_203\">TOTAL </span><span class=\"S7735 S71F S2\" id=\"t2w_203\">137 </span><span class=\"S7736 S71F S2\" id=\"t2x_203\">140 </span><span class=\"S7737 S71F S2\" id=\"t2y_203\">9 310 </span><span class=\"S7738 S71F S2\" id=\"t2z_203\">- </span><span class=\"S7739 S71F S2\" id=\"t30_203\">16 </span><span class=\"S773A S71F S2\" id=\"t31_203\">629 </span><span class=\"S773B S71F S2\" id=\"t32_203\">- </span><span class=\"S773C S71F S2\" id=\"t33_203\">2 208 </span><span class=\"S773D S71F S2\" id=\"t34_203\">- </span><span class=\"S773E S71F S2\" id=\"t35_203\">80 947 </span><span class=\"S773F S71F S2\" id=\"t36_203\">46 </span><span class=\"S7105 S71F S2\" id=\"t37_203\">665 </span><span class=\"S166B S1ABE S2\" id=\"t38_203\">Part courante </span><span class=\"S7740 S1ABE S2\" id=\"t39_203\">21 </span><span class=\"S7741 S1ABE S2\" id=\"t3a_203\">953 </span><span class=\"S7742 S1ABE S2\" id=\"t3b_203\">- </span><span class=\"S7743 S1ABE S2\" id=\"t3c_203\">- </span><span class=\"S7744 S1ABE S2\" id=\"t3d_203\">- </span><span class=\"S7745 S1ABE S2\" id=\"t3e_203\">- </span><span class=\"S7746 S1ABE S2\" id=\"t3f_203\">14 </span><span class=\"S7747 S1ABE S2\" id=\"t3g_203\">651 </span><span class=\"SC05 S1ABE S2\" id=\"t3h_203\">Part non courante </span><span class=\"S7748 S1ABE S2\" id=\"t3i_203\">115 </span><span class=\"S7749 S1ABE S2\" id=\"t3j_203\">187 </span><span class=\"S774A S1ABE S2\" id=\"t3k_203\">- </span><span class=\"S774B S1ABE S2\" id=\"t3l_203\">- </span><span class=\"S774C S1ABE S2\" id=\"t3m_203\">- </span><span class=\"S774D S1ABE S2\" id=\"t3n_203\">- </span><span class=\"S774E S1ABE S2\" id=\"t3o_203\">32 </span><span class=\"SC09 S1ABE S2\" id=\"t3p_203\">014 </span><span class=\"S774F S2D2 S2DE S2\" id=\"t3q_203\">Les provisions pour r\u00e9novations traduisent les engagements </span><span class=\"S7750 S2D2 S2DE S2\" id=\"t3r_203\">contractuels du Groupe, ainsi que sa politique d\u2019entretien du parc </span><span class=\"S7751 S2D2 S2DE S2\" id=\"t3s_203\">pris \u00e0 bail (cf. </span><span class=\"S7752 S2D2 S2DE S2\" id=\"t3t_203\">note </span><span class=\"S7753 S2D2 S2DE S2\" id=\"t3u_203\">1.22 </span><span class=\"S7754 S2D2 S2DE S2\" id=\"t3v_203\">\u00ab </span><span class=\"S7755 S2D2 S2DE S2\" id=\"t3w_203\">Provisions </span><span class=\"S7756 S2D2 S2DE S2\" id=\"t3x_203\">\u00bb). </span><span class=\"S7757 S2D2 S2DE S2\" id=\"t3y_203\">Les provisions pour restructuration et fermeture de sites sont </span><span class=\"S7758 S2D2 S2DE S2\" id=\"t3z_203\">notamment li\u00e9es \u00e0 la r\u00e9organisation du Groupe ainsi qu\u2019\u00e0 la </span><span class=\"S7759 S2D2 S2DE S2\" id=\"t40_203\">politique s\u00e9lective de renouvellement des baux, conduisant \u00e0 la </span><span class=\"S775A S2D2 S2DE S2\" id=\"t41_203\">fermeture de sites. \u00c0 noter que la diminution du poste au cours de </span><span class=\"S775B S2D2 S2DE S2\" id=\"t42_203\">l\u2019exercice 2022/2023 s\u2019explique par l\u2019ex\u00e9cution du nouveau plan </span><span class=\"S775C S2D2 S2DE S2\" id=\"t43_203\">lanc\u00e9 en septembre </span><span class=\"S775D S2D2 S2DE S2\" id=\"t44_203\">2022 (cf. </span><span class=\"S775E S2D2 S2DE S2\" id=\"t45_203\">note </span><span class=\"S775F S2D2 S2DE S2\" id=\"t46_203\">2.6 \u00ab </span><span class=\"S7760 S2D2 S2DE S2\" id=\"t47_203\">Projet d\u2019\u00e9volution des </span><span class=\"S7761 S2D2 S2DE S2\" id=\"t48_203\">organisations du Groupe </span><span class=\"S7762 S2D2 S2DE S2\" id=\"t49_203\">\u00bb). </span><span class=\"S7770 SBD4 S2\" id=\"t4p_203\">(en milliers d\u2019euros) </span><span class=\"S7771 S71F S2\" id=\"t4q_203\">30/09/2023 </span><span class=\"S7772 SBD3 S2\" id=\"t4r_203\">30/09/2022 </span><span class=\"S15F SBD5 S2\" id=\"t4s_203\">R\u00e9novations </span><span class=\"S7773 SBD5 S2\" id=\"t4t_203\">11 </span><span class=\"S7774 SBD5 S2\" id=\"t4u_203\">777 </span><span class=\"S7775 SBD5 S2\" id=\"t4v_203\">11 </span><span class=\"S5D6F SBD5 S2\" id=\"t4w_203\">466 </span><span class=\"SF74 SBD5 S2\" id=\"t4x_203\">Engagements de retraite et autres avantages assimil\u00e9s </span><span class=\"S7776 SBD5 S2\" id=\"t4y_203\">10 </span><span class=\"S7777 SBD5 S2\" id=\"t4z_203\">177 </span><span class=\"S7778 SBD5 S2\" id=\"t50_203\">10 </span><span class=\"S7779 SBD5 S2\" id=\"t51_203\">358 </span><span class=\"S6FB3 SBD5 S2\" id=\"t52_203\">Provisions pour litiges </span><span class=\"S777A SBD5 S2\" id=\"t53_203\">531 </span><span class=\"S777B SBD5 S2\" id=\"t54_203\">2 </span><span class=\"S6FB6 SBD5 S2\" id=\"t55_203\">156 </span><span class=\"S39CA SBD5 S2\" id=\"t56_203\">Provisions pour restructuration, d\u00e9parts du personnel et fermeture de sites </span><span class=\"S777C SBD5 S2\" id=\"t57_203\">4 </span><span class=\"S777D SBD5 S2\" id=\"t58_203\">188 </span><span class=\"S777E SBD5 S2\" id=\"t59_203\">6 </span><span class=\"S777F SBD5 S2\" id=\"t5a_203\">984 </span><span class=\"S6998 SBD5 S2\" id=\"t5b_203\">Provisions pour pertes sur contrats </span><span class=\"S7780 SBD5 S2\" id=\"t5c_203\">- </span><span class=\"S7781 SBD5 S2\" id=\"t5d_203\">- </span><span class=\"S7782 SBD5 S2\" id=\"t5e_203\">Provisions pour titres mis en \u00e9quivalence n\u00e9gatifs </span><span class=\"S7783 SBD5 S2\" id=\"t5f_203\">4 </span><span class=\"S7784 SBD5 S2\" id=\"t5g_203\">394 </span><span class=\"S7785 SBD5 S2\" id=\"t5h_203\">83 </span><span class=\"S7786 SBD5 S2\" id=\"t5i_203\">869 </span><span class=\"S7697 SBD5 S2\" id=\"t5j_203\">Autres provisions </span><span class=\"S7787 SBD5 S2\" id=\"t5k_203\">947 </span><span class=\"S7788 SBD5 S2\" id=\"t5l_203\">354 </span><span class=\"S1F4E SBD3 S2\" id=\"t5m_203\">PROVISIONS \u00c0 CARACT\u00c8RE NON COURANT </span><span class=\"S7789 SBD3 S2\" id=\"t5n_203\">32 </span><span class=\"S778A SBD3 S2\" id=\"t5o_203\">014 </span><span class=\"S778B SBD3 S2\" id=\"t5p_203\">115 </span><span class=\"S778C SBD3 S2\" id=\"t5q_203\">187 </span><span class=\"S1E51 SBD5 S2\" id=\"t5r_203\">R\u00e9novations </span><span class=\"S778D SBD5 S2\" id=\"t5s_203\">290 </span><span class=\"S778E SBD5 S2\" id=\"t5t_203\">226 </span><span class=\"S6BA3 SBD5 S2\" id=\"t5u_203\">Engagements de retraite et autres avantages assimil\u00e9s </span><span class=\"S778F SBD5 S2\" id=\"t5v_203\">1 </span><span class=\"S7790 SBD5 S2\" id=\"t5w_203\">255 </span><span class=\"S7791 SBD5 S2\" id=\"t5x_203\">1 </span><span class=\"S7792 SBD5 S2\" id=\"t5y_203\">227 </span><span class=\"S3CF8 SBD5 S2\" id=\"t5z_203\">Provisions pour litiges </span><span class=\"S7793 SBD5 S2\" id=\"t60_203\">4 </span><span class=\"S7794 SBD5 S2\" id=\"t61_203\">730 </span><span class=\"S7795 SBD5 S2\" id=\"t62_203\">5 </span><span class=\"S7796 SBD5 S2\" id=\"t63_203\">250 </span><span class=\"S23A8 SBD5 S2\" id=\"t64_203\">Provisions pour restructuration, d\u00e9parts du personnel et fermeture de sites </span><span class=\"S7797 SBD5 S2\" id=\"t65_203\">7 </span><span class=\"S7798 SBD5 S2\" id=\"t66_203\">973 </span><span class=\"S7799 SBD5 S2\" id=\"t67_203\">11 </span><span class=\"S7419 SBD5 S2\" id=\"t68_203\">006 </span><span class=\"S4630 SBD5 S2\" id=\"t69_203\">Autres provisions </span><span class=\"S779A SBD5 S2\" id=\"t6a_203\">403 </span><span class=\"S779B SBD5 S2\" id=\"t6b_203\">4 </span><span class=\"S7424 SBD5 S2\" id=\"t6c_203\">244 </span><span class=\"S779C SBD3 S2\" id=\"t6d_203\">PROVISIONS \u00c0 CARACT\u00c8RE COURANT </span><span class=\"S779D SBD3 S2\" id=\"t6e_203\">14 </span><span class=\"S779E SBD3 S2\" id=\"t6f_203\">651 </span><span class=\"S779F SBD3 S2\" id=\"t6g_203\">21 </span><span class=\"S77A0 SBD3 S2\" id=\"t6h_203\">953 </span><span class=\"S298B S71F S2\" id=\"t6i_203\">TOTAL </span><span class=\"S77A1 S71F S2\" id=\"t6j_203\">46 </span><span class=\"S77A2 S71F S2\" id=\"t6k_203\">665 </span><span class=\"S77A3 S71F S2\" id=\"t6l_203\">137 </span><span class=\"S77A4 S71F S2\" id=\"t6m_203\">140 </span><span class=\"S6372 S2D8 S2\" id=\"t7_204\">Provision pour litiges </span><span class=\"S77A5 S2D2 S2DE S2\" id=\"t8_204\">Chacun des litiges faisant l\u2019objet d\u2019une provision est suivi et analys\u00e9 </span><span class=\"S77A6 S2D2 S2DE S2\" id=\"t9_204\">pourrait avoir avec des clients, fournisseurs, propri\u00e9taires ou autres </span><span class=\"S77A7 S2D2 S2DE S2\" id=\"ta_204\">par la Direction Juridique du Groupe qui, parfois avec l\u2019aide d\u2019experts </span><span class=\"S59D8 S2D2 S2DE S2\" id=\"tb_204\">tiers. </span><span class=\"S77A8 S2D2 S2DE S2\" id=\"tc_204\">Le </span><span class=\"S77A9 S2D2 S2DE S2\" id=\"td_204\">montant </span><span class=\"S77AA S2D2 S2DE S2\" id=\"te_204\">probable </span><span class=\"S77AB S2D2 S2DE S2\" id=\"tf_204\">du </span><span class=\"S77AC S2D2 S2DE S2\" id=\"tg_204\">risque </span><span class=\"S77AD S2D2 S2DE S2\" id=\"th_204\">ainsi </span><span class=\"S77AE S2D2 S2DE S2\" id=\"ti_204\">d\u00e9termin\u00e9 </span><span class=\"S77AF S2D2 S2DE S2\" id=\"tj_204\">est </span><span class=\"S77B0 S2D2 S2DE S2\" id=\"tk_204\">externes, proc\u00e8de \u00e0 l\u2019\u00e9valuation au cas par cas du co\u00fbt potentiel </span><span class=\"SCB3 S2D2 S2DE S2\" id=\"tl_204\">provisionn\u00e9 dans les comptes des diff\u00e9rentes entit\u00e9s concern\u00e9es. </span><span class=\"S77B1 S2D2 S2DE S2\" id=\"tm_204\">associ\u00e9. C\u2019est le cas notamment des contentieux que le Groupe </span><span class=\"S3AD S2D2 S2DE S2\" id=\"tn_204\">La d\u00e9composition des provisions pour litiges et leur \u00e9volution au cours de l\u2019exercice s\u2019analysent comme suit </span><span class=\"S77B2 S2D2 S2DE S2\" id=\"to_204\">: </span><span class=\"S72F9 SBD4 S2\" id=\"tp_204\">(en milliers d\u2019euros) </span><span class=\"S77B3 SBD3 S2\" id=\"tq_204\">Litiges dans le </span><span class=\"S77B4 SBD3 S2\" id=\"tr_204\">cadre des activit\u00e9s </span><span class=\"S77B5 SBD3 S2\" id=\"ts_204\">touristiques </span><span class=\"S77B6 SBD3 S2\" id=\"tt_204\">Litiges dans le </span><span class=\"S77B7 SBD3 S2\" id=\"tu_204\">cadre des activit\u00e9s </span><span class=\"S77B8 SBD3 S2\" id=\"tv_204\">immobili\u00e8res </span><span class=\"S77B9 SBD3 S2\" id=\"tw_204\">Litiges sociaux </span><span class=\"S77BA SBD3 S2\" id=\"tx_204\">individuels </span><span class=\"S77BB S71F S2\" id=\"ty_204\">Total des litiges </span><span class=\"S77BC SBD3 S2\" id=\"tz_204\">Solde des provisions au 30 </span><span class=\"S77BD SBD3 S2\" id=\"t10_204\">septembre 2022 </span><span class=\"S77BE SBD3 S2\" id=\"t11_204\">3 </span><span class=\"S77BF SBD3 S2\" id=\"t12_204\">090 </span><span class=\"S77C0 SBD3 S2\" id=\"t13_204\">1 </span><span class=\"S77C1 SBD3 S2\" id=\"t14_204\">786 </span><span class=\"S77C2 SBD3 S2\" id=\"t15_204\">2 </span><span class=\"S77C3 SBD3 S2\" id=\"t16_204\">530 </span><span class=\"S77C4 SBD3 S2\" id=\"t17_204\">7 </span><span class=\"S77C5 SBD3 S2\" id=\"t18_204\">406 </span><span class=\"SB5F SBD5 S2\" id=\"t19_204\">Nouveaux litiges </span><span class=\"S77C6 SBD5 S2\" id=\"t1a_204\">372 </span><span class=\"S77C7 SBD5 S2\" id=\"t1b_204\">- </span><span class=\"S77C8 SBD5 S2\" id=\"t1c_204\">998 </span><span class=\"S77C9 SBD5 S2\" id=\"t1d_204\">1 </span><span class=\"SB6B SBD5 S2\" id=\"t1e_204\">368 </span><span class=\"S3EC1 SBD5 S2\" id=\"t1f_204\">Reprises correspondant aux d\u00e9penses de l\u2019exercice </span><span class=\"S77CA SBD5 S2\" id=\"t1g_204\">- </span><span class=\"S77CB SBD5 S2\" id=\"t1h_204\">2 </span><span class=\"S77CC SBD5 S2\" id=\"t1i_204\">215 </span><span class=\"S77CD SBD5 S2\" id=\"t1j_204\">- </span><span class=\"S77CE SBD5 S2\" id=\"t1k_204\">25 </span><span class=\"S77CF SBD5 S2\" id=\"t1l_204\">- </span><span class=\"S77D0 SBD5 S2\" id=\"t1m_204\">1 </span><span class=\"S77D1 SBD5 S2\" id=\"t1n_204\">275 </span><span class=\"S77D2 SBD5 S2\" id=\"t1o_204\">- </span><span class=\"S77D3 SBD5 S2\" id=\"t1p_204\">3 </span><span class=\"S77D4 SBD5 S2\" id=\"t1q_204\">515 </span><span class=\"SB6C SBD5 S2\" id=\"t1r_204\">Reclassement et variations de p\u00e9rim\u00e8tre </span><span class=\"S77D5 SBD5 S2\" id=\"t1s_204\">- </span><span class=\"S77D6 SBD5 S2\" id=\"t1t_204\">- </span><span class=\"S77D7 SBD5 S2\" id=\"t1u_204\">- </span><span class=\"S77D8 SBD5 S2\" id=\"t1v_204\">- </span><span class=\"S1ADA S71F S2\" id=\"t1w_204\">SOLDE DES PROVISIONS AU 30 </span><span class=\"S77D9 S71F S2\" id=\"t1x_204\">SEPTEMBRE 2023 </span><span class=\"S77DA S71F S2\" id=\"t1y_204\">1 </span><span class=\"S77DB S71F S2\" id=\"t1z_204\">247 </span><span class=\"S77DC S71F S2\" id=\"t20_204\">1 </span><span class=\"S77DD S71F S2\" id=\"t21_204\">761 </span><span class=\"S77DE S71F S2\" id=\"t22_204\">2 </span><span class=\"S77DF S71F S2\" id=\"t23_204\">253 </span><span class=\"S77E0 S71F S2\" id=\"t24_204\">5 </span><span class=\"S77E1 S71F S2\" id=\"t25_204\">261 </span><span class=\"S77E2 S2D2 S2DE S2\" id=\"t26_204\">Concernant les provisions pour litiges sociaux individuels, la reprise de 1 </span><span class=\"S77E3 S2D2 S2DE S2\" id=\"t27_204\">275 </span><span class=\"S77E4 S2D2 S2DE S2\" id=\"t28_204\">milliers d\u2019euros correspond \u00e0 des reprises relatives \u00e0 plusieurs </span><span class=\"S2ABB S2D2 S2DE S2\" id=\"t29_204\">litiges prudhommaux. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31019": {
   "value": "<span class=\"S6372 S2D8 S2\" id=\"t7_177\">1.22 \u2013 Engagements de retraite </span><span class=\"S6530 S2D8 S2\" id=\"t8_177\">et </span><span class=\"S6531 S2D8 S2\" id=\"t9_177\">autres </span><span class=\"S6532 S2D8 S2\" id=\"ta_177\">avantages assimil\u00e9s </span><span class=\"S6533 S62F5 S2\" id=\"tb_177\">Avantages post\u00e9rieurs \u00e0 l\u2019emploi </span><span class=\"S3E16 S2D2 S2DE S2\" id=\"tc_177\">Le Groupe Pierre </span><span class=\"S6534 S2D2 S2DE S2\" id=\"td_177\">&amp; </span><span class=\"S6535 S2D2 S2DE S2\" id=\"te_177\">Vacances-Center Parcs participe selon les lois, </span><span class=\"S6536 S2D2 S2DE S2\" id=\"tf_177\">r\u00e8glements et usages de chaque pays, \u00e0 la constitution des retraites </span><span class=\"S6537 S2D2 S2DE S2\" id=\"tg_177\">de son personnel. </span><span class=\"S6538 S2D2 S2DE S2\" id=\"th_177\">Les soci\u00e9t\u00e9s du Groupe versent des cotisations assises sur les </span><span class=\"S6539 S2D2 S2DE S2\" id=\"ti_177\">salaires \u00e0 des organismes responsables de ces allocations. Il n\u2019existe </span><span class=\"S653A S2D2 S2DE S2\" id=\"tj_177\">alors aucun passif actuariel au titre de ces r\u00e9gimes de retraites. Pour </span><span class=\"S653B S2D2 S2DE S2\" id=\"tk_177\">ces r\u00e9gimes \u00e0 cotisations d\u00e9finies, les paiements effectu\u00e9s par le </span><span class=\"S653C S2D2 S2DE S2\" id=\"tl_177\">Groupe sont constat\u00e9s dans le compte de r\u00e9sultat en charges de la </span><span class=\"SDCD S2D2 S2DE S2\" id=\"tm_177\">p\u00e9riode \u00e0 laquelle ils sont li\u00e9s. </span><span class=\"S653D S2D2 S2DE S2\" id=\"tn_177\">Il existe, par ailleurs, dans certaines entit\u00e9s du Groupe des r\u00e9gimes </span><span class=\"S653E S2D2 S2DE S2\" id=\"to_177\">internes de retraites en faveur des salari\u00e9s. Le passif actuariel </span><span class=\"S653F S2D2 S2DE S2\" id=\"tp_177\">correspondant est provisionn\u00e9 dans les comptes consolid\u00e9s. Il en </span><span class=\"S6540 S2D2 S2DE S2\" id=\"tq_177\">est de m\u00eame, en France, des engagements du Groupe vis-\u00e0-vis des </span><span class=\"S6541 S2D2 S2DE S2\" id=\"tr_177\">salari\u00e9s en mati\u00e8re d\u2019indemnit\u00e9s de fin de carri\u00e8re. Pour ces r\u00e9gimes </span><span class=\"S6542 S2D2 S2DE S2\" id=\"ts_177\">\u00e0 prestations d\u00e9finies, les co\u00fbts des prestations sont estim\u00e9s en </span><span class=\"S3A47 S2D2 S2DE S2\" id=\"tt_177\">utilisant la m\u00e9thode r\u00e9trospective avec salaires de fin de carri\u00e8re. </span><span class=\"S6543 S2D2 S2DE S2\" id=\"tu_177\">Selon cette m\u00e9thode, le co\u00fbt des engagements est constat\u00e9 </span><span class=\"S6544 S2D2 S2DE S2\" id=\"tv_177\">directement par le r\u00e9sultat de mani\u00e8re \u00e0 le r\u00e9partir uniform\u00e9ment </span><span class=\"S6545 S2D2 S2DE S2\" id=\"tw_177\">sur la dur\u00e9e de services des salari\u00e9s. Le montant de la provision </span><span class=\"S6546 S2D2 S2DE S2\" id=\"tx_177\">prend en compte la valeur actuelle des paiements futurs estim\u00e9s en </span><span class=\"S6547 S2D2 S2DE S2\" id=\"ty_177\">tenant compte de l\u2019anciennet\u00e9, de l\u2019esp\u00e9rance de vie, du taux de </span><span class=\"S6548 S2D2 S2DE S2\" id=\"tz_177\">rotation du personnel, ainsi que des hypoth\u00e8ses de revalorisation et </span><span class=\"S6549 S2D2 S2DE S2\" id=\"t10_177\">d\u2019actualisation. Dans le cas de r\u00e9gimes \u00e0 prestations d\u00e9finies </span><span class=\"S654A S2D2 S2DE S2\" id=\"t11_177\">partiellement ou int\u00e9gralement financ\u00e9s par des cotisations vers\u00e9es </span><span class=\"S654B S2D2 S2DE S2\" id=\"t12_177\">\u00e0 un fonds distinct ou \u00e0 une compagnie d\u2019assurances, les actifs de </span><span class=\"S654C S2D2 S2DE S2\" id=\"t13_177\">ces entit\u00e9s sont \u00e9valu\u00e9s \u00e0 leur juste valeur. Le passif est alors </span><span class=\"S654D S2D2 S2DE S2\" id=\"t14_177\">enregistr\u00e9 au bilan, d\u00e9duction faite de la valeur des actifs du r\u00e9gime </span><span class=\"S8F2 S2D2 S2DE S2\" id=\"t15_177\">qui couvrent cette obligation. </span><span class=\"S654E S2D2 S2DE S2\" id=\"t16_177\">Les \u00e9carts actuariels r\u00e9sultent des changements d\u2019hypoth\u00e8ses </span><span class=\"S654F S2D2 S2DE S2\" id=\"t17_177\">actuarielles retenues pour les \u00e9valuations d\u2019un exercice \u00e0 l\u2019autre, </span><span class=\"S6550 S2D2 S2DE S2\" id=\"t18_177\">ainsi que de tout \u00e9cart constat\u00e9 sur l\u2019obligation ou sur la valeur des </span><span class=\"S6551 S2D2 S2DE S2\" id=\"t19_177\">fonds par rapport aux hypoth\u00e8ses actuarielles retenues en d\u00e9but </span><span class=\"S6552 S2D2 S2DE S2\" id=\"t1a_177\">d\u2019exercice. En application de la norme IAS </span><span class=\"S6553 S2D2 S2DE S2\" id=\"t1b_177\">19 \u00ab </span><span class=\"S6554 S2D2 S2DE S2\" id=\"t1c_177\">Avantages au </span><span class=\"SD63 S2D2 S2DE S2\" id=\"t1d_177\">personnel </span><span class=\"S6555 S2D2 S2DE S2\" id=\"t1e_177\">\u00bb, ces \u00e9carts actuariels g\u00e9n\u00e9r\u00e9s sont comptabilis\u00e9s en </span><span class=\"S2EB6 S2D2 S2DE S2\" id=\"t1f_177\">autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S6556 S62F5 S2\" id=\"t1g_177\">Autres avantages \u00e0 long terme </span><span class=\"S6557 S2D2 S2DE S2\" id=\"t1h_177\">Dans le cadre de la signature d\u2019accords d\u2019entreprise, le Groupe </span><span class=\"S6558 S2D2 S2DE S2\" id=\"t1i_177\">octroie \u00e9galement \u00e0 son personnel d\u2019autres avantages \u00e0 long terme </span><span class=\"S6559 S2D2 S2DE S2\" id=\"t1j_177\">pendant l\u2019emploi tels que des primes et cadeaux s\u00e9jours dans le </span><span class=\"S655A S2D2 S2DE S2\" id=\"t1k_177\">parc touristique g\u00e9r\u00e9 par le Groupe, offerts aux salari\u00e9s en fonction </span><span class=\"S655B S2D2 S2DE S2\" id=\"t1l_177\">de leur anciennet\u00e9. Ces avantages font \u00e9galement l\u2019objet de </span><span class=\"S655C S2D2 S2DE S2\" id=\"t1m_177\">provisions qui sont d\u00e9termin\u00e9es en proc\u00e9dant \u00e0 un calcul actuariel </span><span class=\"S655D S2D2 S2DE S2\" id=\"t1n_177\">visant \u00e0 estimer le co\u00fbt support\u00e9 par le Groupe au titre des </span><span class=\"S655E S2D2 S2DE S2\" id=\"t1o_177\">avantages ainsi octroy\u00e9s. Le cas \u00e9ch\u00e9ant, les \u00e9carts actuariels </span><span class=\"S655F S2D2 S2DE S2\" id=\"t1p_177\">d\u00e9gag\u00e9s dans l\u2019ann\u00e9e sont amortis imm\u00e9diatement dans l\u2019exercice </span><span class=\"S6560 S2D2 S2DE S2\" id=\"t1q_177\">de leur constatation. </span><span class=\"S6561 S62F5 S2\" id=\"t1r_177\">Co\u00fbt des services pass\u00e9s </span><span class=\"S6562 S2D2 S2DE S2\" id=\"t1s_177\">La modification ou l\u2019introduction d\u2019un nouveau r\u00e9gime d\u2019avantages </span><span class=\"S6563 S2D2 S2DE S2\" id=\"t1t_177\">post\u00e9rieurs \u00e0 l\u2019emploi ou d\u2019autres avantages \u00e0 long terme peuvent </span><span class=\"S6564 S2D2 S2DE S2\" id=\"t1u_177\">entra\u00eener un accroissement de la valeur actuelle de l\u2019obligation au </span><span class=\"S6565 S2D2 S2DE S2\" id=\"t1v_177\">titre des prestations d\u00e9finies pour les services rendus au cours des </span><span class=\"S6566 S2D2 S2DE S2\" id=\"t1w_177\">exercices ant\u00e9rieurs et appel\u00e9s \u00ab </span><span class=\"S6567 S2D2 S2DE S2\" id=\"t1x_177\">co\u00fbt des services pass\u00e9s </span><span class=\"S6568 S2D2 S2DE S2\" id=\"t1y_177\">\u00bb. Ce co\u00fbt </span><span class=\"S6569 S2D2 S2DE S2\" id=\"t1z_177\">des services pass\u00e9s est comptabilis\u00e9 imm\u00e9diatement en charge de </span><span class=\"S43F1 S2D2 S2DE S2\" id=\"t20_177\">l\u2019exercice. </span><span class=\"S656A S2D2 S2DE S2\" id=\"t21_177\">La charge repr\u00e9sentative de l\u2019\u00e9volution des engagements nets au </span><span class=\"S656B S2D2 S2DE S2\" id=\"t22_177\">titre des pensions et autres avantages post\u00e9rieurs \u00e0 l\u2019emploi est </span><span class=\"S656C S2D2 S2DE S2\" id=\"t23_177\">comptabilis\u00e9e en r\u00e9sultat op\u00e9rationnel courant ou en autres </span><span class=\"S656D S2D2 S2DE S2\" id=\"t24_177\">produits et charges financi\u00e8res selon la nature du sous-jacent. En </span><span class=\"S656E S2D2 S2DE S2\" id=\"t25_177\">effet, l\u2019incidence de la d\u00e9sactualisation des engagements de </span><span class=\"S656F S2D2 S2DE S2\" id=\"t26_177\">retraite, net des rendements attendus des actifs en couverture, est </span><span class=\"S3CC S2D2 S2DE S2\" id=\"t27_177\">constat\u00e9e dans le poste \u00ab </span><span class=\"S6570 S2D2 S2DE S2\" id=\"t28_177\">Autres charges et produits financiers </span><span class=\"S6571 S2D2 S2DE S2\" id=\"t29_177\">\u00bb. </span><span class=\"S6572 S2D2 S2DE S2\" id=\"t2a_177\">La part \u00e0 plus d\u2019un an des provisions pour engagements de retraite </span><span class=\"S6573 S2D2 S2DE S2\" id=\"t2b_177\">et autres avantages assimil\u00e9s est class\u00e9e en provisions \u00e0 caract\u00e8re </span><span class=\"S6574 S2D2 S2DE S2\" id=\"t2c_177\">non courant et celle \u00e0 moins d\u2019un an en provisions \u00e0 caract\u00e8re </span><span class=\"S6575 S2D2 S2DE S2\" id=\"t2d_177\">courant. Cette part courante correspond aux d\u00e9caissements que le </span><span class=\"S6576 S2D2 S2DE S2\" id=\"t2e_177\">Groupe estime devoir r\u00e9aliser dans les douze mois suivant la cl\u00f4ture </span><span class=\"S1911 S2D2 S2DE S2\" id=\"t2f_177\">de l\u2019exercice. </span><span class=\"S666B S2D8 S2\" id=\"t1u_179\">1.29 \u2013 Charges de personnel </span><span class=\"S666C S2D2 S2DE S2\" id=\"t1v_179\">Les charges de personnel comprennent l\u2019ensemble des montants </span><span class=\"S666D S2D2 S2DE S2\" id=\"t1w_179\">vers\u00e9s ou provisionn\u00e9s par le Groupe, y compris la participation des </span><span class=\"S666E S2D2 S2DE S2\" id=\"t1x_179\">salari\u00e9s et les charges li\u00e9es aux paiements fond\u00e9s sur des actions </span><span class=\"S666F S2D2 S2DE S2\" id=\"t1y_179\">reconnues au titre de la norme IFRS </span><span class=\"S6670 S2D2 S2DE S2\" id=\"t1z_179\">2 (hors attribution dans le </span><span class=\"S2766 S2D2 S2DE S2\" id=\"t20_179\">cadre de la restructuration financi\u00e8re du Groupe). </span><span class=\"S7770 SBD4 S2\" id=\"t4p_203\">(en milliers d\u2019euros) </span><span class=\"S7771 S71F S2\" id=\"t4q_203\">30/09/2023 </span><span class=\"S7772 SBD3 S2\" id=\"t4r_203\">30/09/2022 </span><span class=\"S15F SBD5 S2\" id=\"t4s_203\">R\u00e9novations </span><span class=\"S7773 SBD5 S2\" id=\"t4t_203\">11 </span><span class=\"S7774 SBD5 S2\" id=\"t4u_203\">777 </span><span class=\"S7775 SBD5 S2\" id=\"t4v_203\">11 </span><span class=\"S5D6F SBD5 S2\" id=\"t4w_203\">466 </span><span class=\"SF74 SBD5 S2\" id=\"t4x_203\">Engagements de retraite et autres avantages assimil\u00e9s </span><span class=\"S7776 SBD5 S2\" id=\"t4y_203\">10 </span><span class=\"S7777 SBD5 S2\" id=\"t4z_203\">177 </span><span class=\"S7778 SBD5 S2\" id=\"t50_203\">10 </span><span class=\"S7779 SBD5 S2\" id=\"t51_203\">358 </span><span class=\"S6FB3 SBD5 S2\" id=\"t52_203\">Provisions pour litiges </span><span class=\"S777A SBD5 S2\" id=\"t53_203\">531 </span><span class=\"S777B SBD5 S2\" id=\"t54_203\">2 </span><span class=\"S6FB6 SBD5 S2\" id=\"t55_203\">156 </span><span class=\"S39CA SBD5 S2\" id=\"t56_203\">Provisions pour restructuration, d\u00e9parts du personnel et fermeture de sites </span><span class=\"S777C SBD5 S2\" id=\"t57_203\">4 </span><span class=\"S777D SBD5 S2\" id=\"t58_203\">188 </span><span class=\"S777E SBD5 S2\" id=\"t59_203\">6 </span><span class=\"S777F SBD5 S2\" id=\"t5a_203\">984 </span><span class=\"S6998 SBD5 S2\" id=\"t5b_203\">Provisions pour pertes sur contrats </span><span class=\"S7780 SBD5 S2\" id=\"t5c_203\">- </span><span class=\"S7781 SBD5 S2\" id=\"t5d_203\">- </span><span class=\"S7782 SBD5 S2\" id=\"t5e_203\">Provisions pour titres mis en \u00e9quivalence n\u00e9gatifs </span><span class=\"S7783 SBD5 S2\" id=\"t5f_203\">4 </span><span class=\"S7784 SBD5 S2\" id=\"t5g_203\">394 </span><span class=\"S7785 SBD5 S2\" id=\"t5h_203\">83 </span><span class=\"S7786 SBD5 S2\" id=\"t5i_203\">869 </span><span class=\"S7697 SBD5 S2\" id=\"t5j_203\">Autres provisions </span><span class=\"S7787 SBD5 S2\" id=\"t5k_203\">947 </span><span class=\"S7788 SBD5 S2\" id=\"t5l_203\">354 </span><span class=\"S1F4E SBD3 S2\" id=\"t5m_203\">PROVISIONS \u00c0 CARACT\u00c8RE NON COURANT </span><span class=\"S7789 SBD3 S2\" id=\"t5n_203\">32 </span><span class=\"S778A SBD3 S2\" id=\"t5o_203\">014 </span><span class=\"S778B SBD3 S2\" id=\"t5p_203\">115 </span><span class=\"S778C SBD3 S2\" id=\"t5q_203\">187 </span><span class=\"S1E51 SBD5 S2\" id=\"t5r_203\">R\u00e9novations </span><span class=\"S778D SBD5 S2\" id=\"t5s_203\">290 </span><span class=\"S778E SBD5 S2\" id=\"t5t_203\">226 </span><span class=\"S6BA3 SBD5 S2\" id=\"t5u_203\">Engagements de retraite et autres avantages assimil\u00e9s </span><span class=\"S778F SBD5 S2\" id=\"t5v_203\">1 </span><span class=\"S7790 SBD5 S2\" id=\"t5w_203\">255 </span><span class=\"S7791 SBD5 S2\" id=\"t5x_203\">1 </span><span class=\"S7792 SBD5 S2\" id=\"t5y_203\">227 </span><span class=\"S3CF8 SBD5 S2\" id=\"t5z_203\">Provisions pour litiges </span><span class=\"S7793 SBD5 S2\" id=\"t60_203\">4 </span><span class=\"S7794 SBD5 S2\" id=\"t61_203\">730 </span><span class=\"S7795 SBD5 S2\" id=\"t62_203\">5 </span><span class=\"S7796 SBD5 S2\" id=\"t63_203\">250 </span><span class=\"S23A8 SBD5 S2\" id=\"t64_203\">Provisions pour restructuration, d\u00e9parts du personnel et fermeture de sites </span><span class=\"S7797 SBD5 S2\" id=\"t65_203\">7 </span><span class=\"S7798 SBD5 S2\" id=\"t66_203\">973 </span><span class=\"S7799 SBD5 S2\" id=\"t67_203\">11 </span><span class=\"S7419 SBD5 S2\" id=\"t68_203\">006 </span><span class=\"S4630 SBD5 S2\" id=\"t69_203\">Autres provisions </span><span class=\"S779A SBD5 S2\" id=\"t6a_203\">403 </span><span class=\"S779B SBD5 S2\" id=\"t6b_203\">4 </span><span class=\"S7424 SBD5 S2\" id=\"t6c_203\">244 </span><span class=\"S779C SBD3 S2\" id=\"t6d_203\">PROVISIONS \u00c0 CARACT\u00c8RE COURANT </span><span class=\"S779D SBD3 S2\" id=\"t6e_203\">14 </span><span class=\"S779E SBD3 S2\" id=\"t6f_203\">651 </span><span class=\"S779F SBD3 S2\" id=\"t6g_203\">21 </span><span class=\"S77A0 SBD3 S2\" id=\"t6h_203\">953 </span><span class=\"S298B S71F S2\" id=\"t6i_203\">TOTAL </span><span class=\"S77A1 S71F S2\" id=\"t6j_203\">46 </span><span class=\"S77A2 S71F S2\" id=\"t6k_203\">665 </span><span class=\"S77A3 S71F S2\" id=\"t6l_203\">137 </span><span class=\"S77A4 S71F S2\" id=\"t6m_203\">140 </span><span class=\"S77E5 S2D8 S2\" id=\"t2a_204\">Provision pour engagements de retraite et </span><span class=\"S77E6 S2D8 S2\" id=\"t2b_204\">autres avantages assimil\u00e9s </span><span class=\"S77E7 S2D2 S2DE S2\" id=\"t2c_204\">Les provisions pour engagements de retraite et autres avantages </span><span class=\"S77E8 S2D2 S2DE S2\" id=\"t2d_204\">assimil\u00e9s, dont l\u2019\u00e9valuation est effectu\u00e9e par des actuaires </span><span class=\"S77E9 S2D2 S2DE S2\" id=\"t2e_204\">ind\u00e9pendants, sont d\u00e9termin\u00e9es selon les principes comptables du </span><span class=\"S77EA S2D2 S2DE S2\" id=\"t2f_204\">Groupe (cf. </span><span class=\"S77EB S2D2 S2DE S2\" id=\"t2g_204\">note </span><span class=\"S77EC S2D2 S2DE S2\" id=\"t2h_204\">1.23 </span><span class=\"S77ED S2D2 S2DE S2\" id=\"t2i_204\">\u00ab </span><span class=\"S77EE S2D2 S2DE S2\" id=\"t2j_204\">Engagements de retraite et autres avantages </span><span class=\"S1829 S2D2 S2DE S2\" id=\"t2k_204\">assimil\u00e9s </span><span class=\"S77EF S2D2 S2DE S2\" id=\"t2l_204\">\u00bb). </span><span class=\"S77F0 S2D2 S2DE S2\" id=\"t2m_204\">Les engagements nets enregistr\u00e9s concernent principalement la </span><span class=\"S77F1 S2D2 S2DE S2\" id=\"t2n_204\">France. Les principales hypoth\u00e8ses actuarielles retenues pour </span><span class=\"S78F S2D2 S2DE S2\" id=\"t2o_204\">l\u2019\u00e9valuation de ces engagements sont les suivantes </span><span class=\"S77F2 S2D2 S2DE S2\" id=\"t2p_204\">: </span><span class=\"S77F3 S71F S2\" id=\"t2q_204\">30/09/2023 </span><span class=\"S77F4 SBD3 S2\" id=\"t2r_204\">30/09/2022 </span><span class=\"SBC6 S71F S2\" id=\"t2s_204\">France </span><span class=\"S77F5 SBD3 S2\" id=\"t2t_204\">France </span><span class=\"S1399 SBD5 S2\" id=\"t2u_204\">Taux d\u2019actualisation </span><span class=\"S77F6 SBD5 S2\" id=\"t2v_204\">3,75 </span><span class=\"S77F7 SBD5 S2\" id=\"t2w_204\">% </span><span class=\"S77F8 SBD5 S2\" id=\"t2x_204\">2,8 </span><span class=\"S77F9 SBD5 S2\" id=\"t2y_204\">% </span><span class=\"S257 SBD5 S2\" id=\"t2z_204\">Taux de progression des salaires </span><span class=\"S77FA SBD5 S2\" id=\"t30_204\">2,00 </span><span class=\"S77FB SBD5 S2\" id=\"t31_204\">% </span><span class=\"S77FC SBD5 S2\" id=\"t32_204\">2,00 </span><span class=\"S77FD SBD5 S2\" id=\"t33_204\">% </span><span class=\"S2D00 SBD5 S2\" id=\"t34_204\">Table de mortalit\u00e9 </span><span class=\"S77FE SBD5 S2\" id=\"t35_204\">TH/TF 17-19 </span><span class=\"S77FF SBD5 S2\" id=\"t36_204\">TH/TF 17-19 </span><span class=\"S2D08 SBD5 S2\" id=\"t37_204\">Taux d\u2019inflation </span><span class=\"S7800 SBD5 S2\" id=\"t38_204\">2,00 </span><span class=\"S7801 SBD5 S2\" id=\"t39_204\">% </span><span class=\"S7802 SBD5 S2\" id=\"t3a_204\">2,00 </span><span class=\"S7803 SBD5 S2\" id=\"t3b_204\">% </span><span class=\"S7804 S2D2 S2DE S2\" id=\"t3c_204\">Les hypoth\u00e8ses de rendement long terme attendu sur les actifs et </span><span class=\"S7805 S2D2 S2DE S2\" id=\"t3d_204\">ind\u00e9pendants. Le taux d\u2019actualisation est d\u00e9termin\u00e9 par r\u00e9f\u00e9rence \u00e0 </span><span class=\"S7806 S2D2 S2DE S2\" id=\"t3e_204\">les taux d\u2019actualisation retenus pour l\u2019estimation des obligations du </span><span class=\"S7807 S2D2 S2DE S2\" id=\"t3f_204\">un taux de march\u00e9 fond\u00e9 sur les obligations d\u2019entreprises </span><span class=\"S7808 S2D2 S2DE S2\" id=\"t3g_204\">Groupe ont \u00e9t\u00e9 d\u00e9finies \u00e0 partir de recommandations d\u2019experts </span><span class=\"S18A7 S2D2 S2DE S2\" id=\"t3h_204\">europ\u00e9ennes de premi\u00e8re cat\u00e9gorie (taux Iboxx </span><span class=\"S7809 S2DC S2DE S2\" id=\"t3i_204\">Corporate </span><span class=\"S780A S2D2 S2DE S2\" id=\"t3j_204\">AA </span><span class=\"S780B S2D2 S2DE S2\" id=\"t3k_204\">10 </span><span class=\"S780C S2D2 S2DE S2\" id=\"t3l_204\">+). </span><span class=\"S46C0 S2D2 S2DE S2\" id=\"t3m_204\">Les montants comptabilis\u00e9s au bilan au 30 </span><span class=\"S780D S2D2 S2DE S2\" id=\"t3n_204\">septembre 2023 s\u2019analysent comme suit </span><span class=\"S780E S2D2 S2DE S2\" id=\"t3o_204\">: </span><span class=\"S780F SBD4 S2\" id=\"t3p_204\">(en milliers d\u2019euros) </span><span class=\"S7810 S71F S2\" id=\"t3q_204\">30/09/2023 </span><span class=\"S7811 SBD3 S2\" id=\"t3r_204\">30/09/2022 </span><span class=\"S7812 S71F S2\" id=\"t3s_204\">R\u00e9gimes de </span><span class=\"S7813 S71F S2\" id=\"t3t_204\">retraite </span><span class=\"S7814 S71F S2\" id=\"t3u_204\">Autres </span><span class=\"S7815 S71F S2\" id=\"t3v_204\">avantages </span><span class=\"S7816 S71F S2\" id=\"t3w_204\">Total </span><span class=\"S7817 SBD3 S2\" id=\"t3x_204\">R\u00e9gimes de </span><span class=\"S7818 SBD3 S2\" id=\"t3y_204\">retraite </span><span class=\"S7819 SBD3 S2\" id=\"t3z_204\">Autres </span><span class=\"S781A SBD3 S2\" id=\"t40_204\">avantages </span><span class=\"S781B SBD3 S2\" id=\"t41_204\">Total </span><span class=\"S781C SBD5 S2\" id=\"t42_204\">Valeur actualis\u00e9e de l\u2019obligation financ\u00e9e </span><span class=\"S781D SBD5 S2\" id=\"t43_204\">83 </span><span class=\"S781E SBD5 S2\" id=\"t44_204\">963 </span><span class=\"S781F SBD5 S2\" id=\"t45_204\">5 </span><span class=\"S7820 SBD5 S2\" id=\"t46_204\">128 </span><span class=\"S7821 SBD5 S2\" id=\"t47_204\">89 </span><span class=\"S7822 SBD5 S2\" id=\"t48_204\">091 </span><span class=\"S7823 SBD5 S2\" id=\"t49_204\">92 </span><span class=\"S7824 SBD5 S2\" id=\"t4a_204\">491 </span><span class=\"S7825 SBD5 S2\" id=\"t4b_204\">5 </span><span class=\"S7826 SBD5 S2\" id=\"t4c_204\">232 </span><span class=\"S7827 SBD5 S2\" id=\"t4d_204\">97 </span><span class=\"S7828 SBD5 S2\" id=\"t4e_204\">723 </span><span class=\"S1D9E SBD5 S2\" id=\"t4f_204\">Juste valeur des actifs du r\u00e9gime </span><span class=\"S7829 SBD5 S2\" id=\"t4g_204\">77 </span><span class=\"S782A SBD5 S2\" id=\"t4h_204\">671 </span><span class=\"S782B SBD5 S2\" id=\"t4i_204\">77 </span><span class=\"S782C SBD5 S2\" id=\"t4j_204\">671 </span><span class=\"S782D SBD5 S2\" id=\"t4k_204\">86 </span><span class=\"S782E SBD5 S2\" id=\"t4l_204\">138 </span><span class=\"S782F SBD5 S2\" id=\"t4m_204\">86 </span><span class=\"S7830 SBD5 S2\" id=\"t4n_204\">138 </span><span class=\"S7831 S71F S2\" id=\"t4o_204\">PASSIF NET AU BILAN </span><span class=\"S7832 S71F S2\" id=\"t4p_204\">6 </span><span class=\"S7833 S71F S2\" id=\"t4q_204\">292 </span><span class=\"S7834 S71F S2\" id=\"t4r_204\">5 </span><span class=\"S7835 S71F S2\" id=\"t4s_204\">128 </span><span class=\"S7836 S71F S2\" id=\"t4t_204\">11 </span><span class=\"S7837 S71F S2\" id=\"t4u_204\">420 </span><span class=\"S7838 S71F S2\" id=\"t4v_204\">6.353 </span><span class=\"S7839 S71F S2\" id=\"t4w_204\">5 </span><span class=\"S783A S71F S2\" id=\"t4x_204\">232 </span><span class=\"S783B S71F S2\" id=\"t4y_204\">11 </span><span class=\"S783C S71F S2\" id=\"t4z_204\">585 </span><span class=\"SA3D S2D2 S2DE S2\" id=\"t7_205\">La variation de l\u2019engagement pour pensions et retraites est la suivante </span><span class=\"S783D S2D2 S2DE S2\" id=\"t8_205\">: </span><span class=\"S7441 SBD4 S2\" id=\"t9_205\">(en milliers d\u2019euros) </span><span class=\"S783E S71F S2\" id=\"ta_205\">Exercice 2022/2023 </span><span class=\"S783F SBD3 S2\" id=\"tb_205\">Exercice 2021/2022 </span><span class=\"S7840 S71F S2\" id=\"tc_205\">R\u00e9gimes de </span><span class=\"S7841 S71F S2\" id=\"td_205\">retraite </span><span class=\"S7842 S71F S2\" id=\"te_205\">Autres </span><span class=\"S7843 S71F S2\" id=\"tf_205\">avantages </span><span class=\"S7844 S71F S2\" id=\"tg_205\">Total </span><span class=\"S7845 SBD3 S2\" id=\"th_205\">R\u00e9gimes de </span><span class=\"S7846 SBD3 S2\" id=\"ti_205\">retraite </span><span class=\"S7847 SBD3 S2\" id=\"tj_205\">Autres </span><span class=\"S7848 SBD3 S2\" id=\"tk_205\">avantages </span><span class=\"S7849 SBD3 S2\" id=\"tl_205\">Total </span><span class=\"S1EAA SBD3 S2\" id=\"tm_205\">Dette actuarielle \u00e0 l\u2019ouverture </span><span class=\"S784A SBD3 S2\" id=\"tn_205\">6 </span><span class=\"S784B SBD3 S2\" id=\"to_205\">353 </span><span class=\"S784C SBD3 S2\" id=\"tp_205\">5 </span><span class=\"S784D SBD3 S2\" id=\"tq_205\">232 </span><span class=\"S784E SBD3 S2\" id=\"tr_205\">11 </span><span class=\"S784F SBD3 S2\" id=\"ts_205\">585 </span><span class=\"S7850 SBD3 S2\" id=\"tt_205\">9 </span><span class=\"S7851 SBD3 S2\" id=\"tu_205\">105 </span><span class=\"S7852 SBD3 S2\" id=\"tv_205\">6 </span><span class=\"S7853 SBD3 S2\" id=\"tw_205\">441 </span><span class=\"S74A2 SBD3 S2\" id=\"tx_205\">15 </span><span class=\"S74A3 SBD3 S2\" id=\"ty_205\">546 </span><span class=\"S8DA SBD5 S2\" id=\"tz_205\">Co\u00fbt des services rendus </span><span class=\"S7854 SBD5 S2\" id=\"t10_205\">1 </span><span class=\"S7855 SBD5 S2\" id=\"t11_205\">263 </span><span class=\"S7856 SBD5 S2\" id=\"t12_205\">449 </span><span class=\"S7857 SBD5 S2\" id=\"t13_205\">1 </span><span class=\"S7858 SBD5 S2\" id=\"t14_205\">712 </span><span class=\"S7859 SBD5 S2\" id=\"t15_205\">1 </span><span class=\"S785A SBD5 S2\" id=\"t16_205\">294 </span><span class=\"S785B SBD5 S2\" id=\"t17_205\">537 </span><span class=\"S785C SBD5 S2\" id=\"t18_205\">1 </span><span class=\"S7452 SBD5 S2\" id=\"t19_205\">830 </span><span class=\"S5E70 SBD5 S2\" id=\"t1a_205\">Co\u00fbt financier </span><span class=\"S785D SBD5 S2\" id=\"t1b_205\">164 </span><span class=\"S785E SBD5 S2\" id=\"t1c_205\">141 </span><span class=\"S785F SBD5 S2\" id=\"t1d_205\">306 </span><span class=\"S7860 SBD5 S2\" id=\"t1e_205\">51 </span><span class=\"S7861 SBD5 S2\" id=\"t1f_205\">20 </span><span class=\"S7862 SBD5 S2\" id=\"t1g_205\">71 </span><span class=\"S6BF3 SBD5 S2\" id=\"t1h_205\">Rendement des actifs du r\u00e9gime </span><span class=\"S7863 SBD5 S2\" id=\"t1i_205\">- </span><span class=\"S7864 SBD5 S2\" id=\"t1j_205\">- </span><span class=\"S7865 SBD5 S2\" id=\"t1k_205\">- </span><span class=\"S7866 SBD5 S2\" id=\"t1l_205\">- </span><span class=\"S7867 SBD5 S2\" id=\"t1m_205\">- </span><span class=\"S7868 SBD5 S2\" id=\"t1n_205\">- </span><span class=\"S2363 SBD5 S2\" id=\"t1o_205\">Cotisations et prestations vers\u00e9es </span><span class=\"S7869 SBD5 S2\" id=\"t1p_205\">- </span><span class=\"S786A SBD5 S2\" id=\"t1q_205\">848 </span><span class=\"S786B SBD5 S2\" id=\"t1r_205\">- </span><span class=\"S786C SBD5 S2\" id=\"t1s_205\">435 </span><span class=\"S786D SBD5 S2\" id=\"t1t_205\">- </span><span class=\"S786E SBD5 S2\" id=\"t1u_205\">1 </span><span class=\"S786F SBD5 S2\" id=\"t1v_205\">283 </span><span class=\"S7870 SBD5 S2\" id=\"t1w_205\">- </span><span class=\"S7871 SBD5 S2\" id=\"t1x_205\">1 </span><span class=\"S7872 SBD5 S2\" id=\"t1y_205\">062 </span><span class=\"S7873 SBD5 S2\" id=\"t1z_205\">- </span><span class=\"S7874 SBD5 S2\" id=\"t20_205\">463 </span><span class=\"S7875 SBD5 S2\" id=\"t21_205\">- </span><span class=\"S7876 SBD5 S2\" id=\"t22_205\">1 </span><span class=\"S7355 SBD5 S2\" id=\"t23_205\">525 </span><span class=\"S49E7 SBD5 S2\" id=\"t24_205\">\u00c9carts actuariels comptabilis\u00e9s </span><span class=\"S7877 SBD5 S2\" id=\"t25_205\">- </span><span class=\"S7878 SBD5 S2\" id=\"t26_205\">687 </span><span class=\"S7879 SBD5 S2\" id=\"t27_205\">- </span><span class=\"S5BFF SBD5 S2\" id=\"t28_205\">301 </span><span class=\"S787A SBD5 S2\" id=\"t29_205\">- </span><span class=\"S787B SBD5 S2\" id=\"t2a_205\">988 </span><span class=\"S787C SBD5 S2\" id=\"t2b_205\">- </span><span class=\"S787D SBD5 S2\" id=\"t2c_205\">3 </span><span class=\"S787E SBD5 S2\" id=\"t2d_205\">028 </span><span class=\"S787F SBD5 S2\" id=\"t2e_205\">- </span><span class=\"S7880 SBD5 S2\" id=\"t2f_205\">1 </span><span class=\"S7881 SBD5 S2\" id=\"t2g_205\">303 </span><span class=\"S7882 SBD5 S2\" id=\"t2h_205\">- </span><span class=\"S7883 SBD5 S2\" id=\"t2i_205\">4 </span><span class=\"S7358 SBD5 S2\" id=\"t2j_205\">330 </span><span class=\"SE86 SBD5 S2\" id=\"t2k_205\">Services annul\u00e9s </span><span class=\"S7884 SBD5 S2\" id=\"t2l_205\">- </span><span class=\"S7885 SBD5 S2\" id=\"t2m_205\">- </span><span class=\"S7886 SBD5 S2\" id=\"t2n_205\">- </span><span class=\"S7887 SBD5 S2\" id=\"t2o_205\">- </span><span class=\"S7888 SBD5 S2\" id=\"t2p_205\">- </span><span class=\"S7889 SBD5 S2\" id=\"t2q_205\">- </span><span class=\"SE87 SBD5 S2\" id=\"t2r_205\">Co\u00fbt des services pass\u00e9s </span><span class=\"S788A SBD5 S2\" id=\"t2s_205\">- </span><span class=\"S788B SBD5 S2\" id=\"t2t_205\">- </span><span class=\"S788C SBD5 S2\" id=\"t2u_205\">- </span><span class=\"S788D SBD5 S2\" id=\"t2v_205\">- </span><span class=\"S788E SBD5 S2\" id=\"t2w_205\">- </span><span class=\"S788F SBD5 S2\" id=\"t2x_205\">- </span><span class=\"S2DB2 SBD5 S2\" id=\"t2y_205\">Transferts personnel </span><span class=\"S7890 SBD5 S2\" id=\"t2z_205\">55 </span><span class=\"S7891 SBD5 S2\" id=\"t30_205\">41 </span><span class=\"S7892 SBD5 S2\" id=\"t31_205\">96 </span><span class=\"S7893 SBD5 S2\" id=\"t32_205\">- </span><span class=\"S7894 SBD5 S2\" id=\"t33_205\">- </span><span class=\"S7895 SBD5 S2\" id=\"t34_205\">- </span><span class=\"S70F2 S71F S2\" id=\"t35_205\">DETTE ACTUARIELLE AU 30 </span><span class=\"S7896 S71F S2\" id=\"t36_205\">SEPTEMBRE </span><span class=\"S7897 S71F S2\" id=\"t37_205\">6 </span><span class=\"S7898 S71F S2\" id=\"t38_205\">292 </span><span class=\"S7899 S71F S2\" id=\"t39_205\">5 </span><span class=\"S789A S71F S2\" id=\"t3a_205\">128 </span><span class=\"S789B S71F S2\" id=\"t3b_205\">11 </span><span class=\"S789C S71F S2\" id=\"t3c_205\">420 </span><span class=\"S789D S71F S2\" id=\"t3d_205\">6 </span><span class=\"S789E S71F S2\" id=\"t3e_205\">353 </span><span class=\"S789F S71F S2\" id=\"t3f_205\">5 </span><span class=\"S78A0 S71F S2\" id=\"t3g_205\">232 </span><span class=\"S78A1 S71F S2\" id=\"t3h_205\">11 </span><span class=\"S7105 S71F S2\" id=\"t3i_205\">585 </span><span class=\"S78A2 S2D8 S2\" id=\"t3j_205\">\u00c9tude de sensibilit\u00e9 de la valeur actualis\u00e9e des obligations </span><span class=\"S78A3 S2D2 S2DE S2\" id=\"t3k_205\">La sensibilit\u00e9 de la valeur actualis\u00e9e des obligations est la suivante </span><span class=\"S78A4 S2D2 S2DE S2\" id=\"t3l_205\">: </span><span class=\"S78A5 S2D2 S2DE S2\" id=\"t3m_205\">une hausse de 0,25 </span><span class=\"S78A6 S2D2 S2DE S2\" id=\"t3n_205\">point du taux d\u2019actualisation diminuerait la </span><span class=\"SCF6 S2D2 S2DE S2\" id=\"t3o_205\">valeur actualis\u00e9e de l\u2019obligation de 2 </span><span class=\"S78A7 S2D2 S2DE S2\" id=\"t3p_205\">765 </span><span class=\"S78A8 S2D2 S2DE S2\" id=\"t3q_205\">milliers d\u2019euros. </span><span class=\"S78A9 S2D2 S2DE S2\" id=\"t3r_205\">\u00c0 l\u2019inverse, une baisse de 0,25 </span><span class=\"S78AA S2D2 S2DE S2\" id=\"t3s_205\">point du taux d\u2019actualisation </span><span class=\"S78AB S2D2 S2DE S2\" id=\"t3t_205\">augmenterait la valeur actualis\u00e9e des obligations de 2 </span><span class=\"S78AC S2D2 S2DE S2\" id=\"t3u_205\">910 </span><span class=\"S78AD S2D2 S2DE S2\" id=\"t3v_205\">milliers </span><span class=\"S3093 S2D2 S2DE S2\" id=\"t3w_205\">d\u2019euros. </span><span class=\"S4A46 S2D2 S2DE S2\" id=\"t3x_205\">La variation de la juste valeur des actifs d\u00e9tenus en couverture des engagements se d\u00e9compose comme suit </span><span class=\"S78AE S2D2 S2DE S2\" id=\"t3y_205\">: </span><span class=\"S78AF SBD4 S2\" id=\"t3z_205\">(en milliers d\u2019euros) </span><span class=\"S78B0 S71F S2\" id=\"t40_205\">Exercice 2022/2023 </span><span class=\"S78B1 SBD3 S2\" id=\"t41_205\">Exercice 2021/2022 </span><span class=\"S237C SBD3 S2\" id=\"t42_205\">Juste valeur des placements \u00e0 la date d\u2019ouverture </span><span class=\"S78B2 SBD3 S2\" id=\"t43_205\">86 </span><span class=\"S78B3 SBD3 S2\" id=\"t44_205\">138 </span><span class=\"S78B4 SBD3 S2\" id=\"t45_205\">125 </span><span class=\"S78B5 SBD3 S2\" id=\"t46_205\">284 </span><span class=\"S5ED3 SBD5 S2\" id=\"t47_205\">Rendement effectif des actifs du r\u00e9gime </span><span class=\"S78B6 SBD5 S2\" id=\"t48_205\">2 </span><span class=\"S78B7 SBD5 S2\" id=\"t49_205\">561 </span><span class=\"S5ED8 SBD5 S2\" id=\"t4a_205\">932 </span><span class=\"S1399 SBD5 S2\" id=\"t4b_205\">Cotisations per\u00e7ues employeur </span><span class=\"S78B8 SBD5 S2\" id=\"t4c_205\">796 </span><span class=\"S78B9 SBD5 S2\" id=\"t4d_205\">756 </span><span class=\"S257 SBD5 S2\" id=\"t4e_205\">Cotisations per\u00e7ues des participants au r\u00e9gime </span><span class=\"S78BA SBD5 S2\" id=\"t4f_205\">389 </span><span class=\"S7398 SBD5 S2\" id=\"t4g_205\">380 </span><span class=\"S2D00 SBD5 S2\" id=\"t4h_205\">Prestations vers\u00e9es et d\u00e9penses de la p\u00e9riode </span><span class=\"S78BB SBD5 S2\" id=\"t4i_205\">- </span><span class=\"S78BC SBD5 S2\" id=\"t4j_205\">2 </span><span class=\"S78BD SBD5 S2\" id=\"t4k_205\">966 </span><span class=\"S78BE SBD5 S2\" id=\"t4l_205\">- </span><span class=\"S78BF SBD5 S2\" id=\"t4m_205\">3 </span><span class=\"S73A7 SBD5 S2\" id=\"t4n_205\">511 </span><span class=\"S2D08 SBD5 S2\" id=\"t4o_205\">\u00c9cart actuariel </span><span class=\"S78C0 SBD5 S2\" id=\"t4p_205\">- </span><span class=\"S78C1 SBD5 S2\" id=\"t4q_205\">9 </span><span class=\"S78C2 SBD5 S2\" id=\"t4r_205\">247 </span><span class=\"S78C3 SBD5 S2\" id=\"t4s_205\">- </span><span class=\"S78C4 SBD5 S2\" id=\"t4t_205\">37 </span><span class=\"S78C5 SBD5 S2\" id=\"t4u_205\">703 </span><span class=\"S230C SBD3 S2\" id=\"t4v_205\">Juste valeur des placements \u00e0 la date de cl\u00f4ture </span><span class=\"S78C6 SBD3 S2\" id=\"t4w_205\">77 </span><span class=\"S78C7 SBD3 S2\" id=\"t4x_205\">671 </span><span class=\"S78C8 SBD3 S2\" id=\"t4y_205\">86 </span><span class=\"S78C9 SBD3 S2\" id=\"t4z_205\">138 </span><span class=\"S78CA S2D8 S2\" id=\"t50_205\">\u00c9tude de sensibilit\u00e9 de la juste valeur des actifs du r\u00e9gime </span><span class=\"S78CB S2D2 S124C S2\" id=\"t51_205\">La sensibilit\u00e9 de la juste valeur des actifs du r\u00e9gime pendant </span><span class=\"S78CC S2D2 S124C S2\" id=\"t52_205\">r\u00e9gime de 2 </span><span class=\"S78CD S2D2 S124C S2\" id=\"t53_205\">526 </span><span class=\"S78CE S2D2 S124C S2\" id=\"t54_205\">milliers d\u2019euros. \u00c0 l\u2019inverse, une baisse de 0,25 </span><span class=\"S78CF S2D2 S124C S2\" id=\"t55_205\">point </span><span class=\"S78D0 S2D2 S124C S2\" id=\"t56_205\">l\u2019exercice est la suivante </span><span class=\"S78D1 S2D2 S124C S2\" id=\"t57_205\">: une hausse de 0,25 </span><span class=\"S78D2 S2D2 S124C S2\" id=\"t58_205\">point du taux </span><span class=\"S78D3 S2D2 S124C S2\" id=\"t59_205\">du taux d\u2019actualisation des actifs augmenterait la juste valeur des </span><span class=\"S78D4 S2D2 S124C S2\" id=\"t5a_205\">d\u2019actualisation des actifs diminuerait la juste valeur des actifs du </span><span class=\"S78D5 S2D2 S124C S2\" id=\"t5b_205\">actifs du r\u00e9gime pendant l\u2019exercice de 2 </span><span class=\"S78D6 S2D2 S124C S2\" id=\"t5c_205\">662 </span><span class=\"S78D7 S2D2 S124C S2\" id=\"t5d_205\">milliers d\u2019euros. </span><span class=\"S6B9D S2D2 S2DE S2\" id=\"t5e_205\">La d\u00e9composition de la juste valeur des actifs d\u00e9tenus en couverture des engagements par cat\u00e9gorie d\u2019actifs s\u2019analyse comme suit </span><span class=\"S78D8 S2D2 S2DE S2\" id=\"t5f_205\">: </span><span class=\"S78D9 SBD4 S2\" id=\"t5g_205\">(en milliers d\u2019euros) </span><span class=\"S78DA S71F S2\" id=\"t5h_205\">30/09/2023 </span><span class=\"S78DB SBD3 S2\" id=\"t5i_205\">30/09/2022 </span><span class=\"S78DC SBD5 S2\" id=\"t5j_205\">Assurance </span><span class=\"S78DD SBD5 S2\" id=\"t5k_205\">77 </span><span class=\"S78DE SBD5 S2\" id=\"t5l_205\">671 </span><span class=\"S78DF SBD5 S2\" id=\"t5m_205\">86 </span><span class=\"S978 SBD5 S2\" id=\"t5n_205\">138 </span><span class=\"S277B SBD3 S2\" id=\"t5o_205\">Juste valeur </span><span class=\"S78E0 SBD3 S2\" id=\"t5p_205\">77 </span><span class=\"S78E1 SBD3 S2\" id=\"t5q_205\">671 </span><span class=\"S78E2 SBD3 S2\" id=\"t5r_205\">86 </span><span class=\"S78E3 SBD3 S2\" id=\"t5s_205\">138 </span><span class=\"S7E78 SBD4 S2\" id=\"t3p_216\">(en milliers d\u2019euros) </span><span class=\"S7E79 S71F S2\" id=\"t3q_216\">Exercice 2022/2023 </span><span class=\"S7E7A SBD3 S2\" id=\"t3r_216\">Exercice 2021/2022 </span><span class=\"SF74 SBD5 S2\" id=\"t3s_216\">Salaires et r\u00e9mun\u00e9rations </span><span class=\"S7E7B SBD5 S2\" id=\"t3t_216\">- </span><span class=\"S7E7C SBD5 S2\" id=\"t3u_216\">335 </span><span class=\"S7E7D SBD5 S2\" id=\"t3v_216\">324 </span><span class=\"S7E7E SBD5 S2\" id=\"t3w_216\">- </span><span class=\"S7E7F SBD5 S2\" id=\"t3x_216\">301 </span><span class=\"S7779 SBD5 S2\" id=\"t3y_216\">813 </span><span class=\"S6FB3 SBD5 S2\" id=\"t3z_216\">Charges sociales </span><span class=\"S7E80 SBD5 S2\" id=\"t40_216\">- </span><span class=\"S7E81 SBD5 S2\" id=\"t41_216\">97 </span><span class=\"S7E82 SBD5 S2\" id=\"t42_216\">207 </span><span class=\"S7E83 SBD5 S2\" id=\"t43_216\">- </span><span class=\"S7E84 SBD5 S2\" id=\"t44_216\">87 </span><span class=\"S6FB6 SBD5 S2\" id=\"t45_216\">626 </span><span class=\"S39CA SBD5 S2\" id=\"t46_216\">Co\u00fbt des r\u00e9gimes \u00e0 prestations et cotisations d\u00e9finies </span><span class=\"S7E85 SBD5 S2\" id=\"t47_216\">- </span><span class=\"S7E86 SBD5 S2\" id=\"t48_216\">128 </span><span class=\"S777F SBD5 S2\" id=\"t49_216\">998 </span><span class=\"S7E87 S71F S2\" id=\"t4a_216\">TOTAL </span><span class=\"S7E88 S71F S2\" id=\"t4b_216\">- </span><span class=\"S7E89 S71F S2\" id=\"t4c_216\">432 </span><span class=\"S7E8A S71F S2\" id=\"t4d_216\">659 </span><span class=\"S7E8B S71F S2\" id=\"t4e_216\">- </span><span class=\"S7E8C S71F S2\" id=\"t4f_216\">388 </span><span class=\"S7E8D S71F S2\" id=\"t4g_216\">441 </span><span class=\"S5137 S2D2 S2DE S2\" id=\"t4h_216\">Les </span><span class=\"S7E8E S2D2 S2DE S2\" id=\"t4i_216\">charges </span><span class=\"S7E8F S2D2 S2DE S2\" id=\"t4j_216\">de </span><span class=\"S7E90 S2D2 S2DE S2\" id=\"t4k_216\">personnel </span><span class=\"S7E91 S2D2 S2DE S2\" id=\"t4l_216\">sont </span><span class=\"S7E92 S2D2 S2DE S2\" id=\"t4m_216\">en </span><span class=\"S7E93 S2D2 S2DE S2\" id=\"t4n_216\">augmentation </span><span class=\"S7E94 S2D2 S2DE S2\" id=\"t4o_216\">de </span><span class=\"S2AE6 S2D2 S2DE S2\" id=\"t4p_216\">+ </span><span class=\"S7E95 S2D2 S2DE S2\" id=\"t4q_216\">44 </span><span class=\"S7E96 S2D2 S2DE S2\" id=\"t4r_216\">218 </span><span class=\"S7E97 S2D2 S2DE S2\" id=\"t4s_216\">milliers d\u2019euros par rapport \u00e0 l\u2019exercice 2021/2022. </span><span class=\"S7E98 S2D2 S2DE S2\" id=\"t4t_216\">Cette \u00e9volution est li\u00e9e \u00e0 la croissance du chiffre d\u2019affaires </span><span class=\"S6247 S2D2 S2DE S2\" id=\"t4u_216\">en </span><span class=\"S7E99 S2D2 S2DE S2\" id=\"t4v_216\">2022/2023 par rapport \u00e0 </span><span class=\"S7E9A S2D2 S2DE S2\" id=\"t4w_216\">2021/2022. </span><span class=\"S1F17 S2D2 S2DE S2\" id=\"t4x_216\">Les charges li\u00e9es aux plans d\u2019options sont pr\u00e9sent\u00e9es en note </span><span class=\"S7E9B S2D2 S2DE S2\" id=\"t4y_216\">30. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31021": {
   "value": "<span class=\"S6372 S2D8 S2\" id=\"t7_177\">1.22 \u2013 Engagements de retraite </span><span class=\"S6530 S2D8 S2\" id=\"t8_177\">et </span><span class=\"S6531 S2D8 S2\" id=\"t9_177\">autres </span><span class=\"S6532 S2D8 S2\" id=\"ta_177\">avantages assimil\u00e9s </span><span class=\"S6533 S62F5 S2\" id=\"tb_177\">Avantages post\u00e9rieurs \u00e0 l\u2019emploi </span><span class=\"S3E16 S2D2 S2DE S2\" id=\"tc_177\">Le Groupe Pierre </span><span class=\"S6534 S2D2 S2DE S2\" id=\"td_177\">&amp; </span><span class=\"S6535 S2D2 S2DE S2\" id=\"te_177\">Vacances-Center Parcs participe selon les lois, </span><span class=\"S6536 S2D2 S2DE S2\" id=\"tf_177\">r\u00e8glements et usages de chaque pays, \u00e0 la constitution des retraites </span><span class=\"S6537 S2D2 S2DE S2\" id=\"tg_177\">de son personnel. </span><span class=\"S6538 S2D2 S2DE S2\" id=\"th_177\">Les soci\u00e9t\u00e9s du Groupe versent des cotisations assises sur les </span><span class=\"S6539 S2D2 S2DE S2\" id=\"ti_177\">salaires \u00e0 des organismes responsables de ces allocations. Il n\u2019existe </span><span class=\"S653A S2D2 S2DE S2\" id=\"tj_177\">alors aucun passif actuariel au titre de ces r\u00e9gimes de retraites. Pour </span><span class=\"S653B S2D2 S2DE S2\" id=\"tk_177\">ces r\u00e9gimes \u00e0 cotisations d\u00e9finies, les paiements effectu\u00e9s par le </span><span class=\"S653C S2D2 S2DE S2\" id=\"tl_177\">Groupe sont constat\u00e9s dans le compte de r\u00e9sultat en charges de la </span><span class=\"SDCD S2D2 S2DE S2\" id=\"tm_177\">p\u00e9riode \u00e0 laquelle ils sont li\u00e9s. </span><span class=\"S653D S2D2 S2DE S2\" id=\"tn_177\">Il existe, par ailleurs, dans certaines entit\u00e9s du Groupe des r\u00e9gimes </span><span class=\"S653E S2D2 S2DE S2\" id=\"to_177\">internes de retraites en faveur des salari\u00e9s. Le passif actuariel </span><span class=\"S653F S2D2 S2DE S2\" id=\"tp_177\">correspondant est provisionn\u00e9 dans les comptes consolid\u00e9s. Il en </span><span class=\"S6540 S2D2 S2DE S2\" id=\"tq_177\">est de m\u00eame, en France, des engagements du Groupe vis-\u00e0-vis des </span><span class=\"S6541 S2D2 S2DE S2\" id=\"tr_177\">salari\u00e9s en mati\u00e8re d\u2019indemnit\u00e9s de fin de carri\u00e8re. Pour ces r\u00e9gimes </span><span class=\"S6542 S2D2 S2DE S2\" id=\"ts_177\">\u00e0 prestations d\u00e9finies, les co\u00fbts des prestations sont estim\u00e9s en </span><span class=\"S3A47 S2D2 S2DE S2\" id=\"tt_177\">utilisant la m\u00e9thode r\u00e9trospective avec salaires de fin de carri\u00e8re. </span><span class=\"S6543 S2D2 S2DE S2\" id=\"tu_177\">Selon cette m\u00e9thode, le co\u00fbt des engagements est constat\u00e9 </span><span class=\"S6544 S2D2 S2DE S2\" id=\"tv_177\">directement par le r\u00e9sultat de mani\u00e8re \u00e0 le r\u00e9partir uniform\u00e9ment </span><span class=\"S6545 S2D2 S2DE S2\" id=\"tw_177\">sur la dur\u00e9e de services des salari\u00e9s. Le montant de la provision </span><span class=\"S6546 S2D2 S2DE S2\" id=\"tx_177\">prend en compte la valeur actuelle des paiements futurs estim\u00e9s en </span><span class=\"S6547 S2D2 S2DE S2\" id=\"ty_177\">tenant compte de l\u2019anciennet\u00e9, de l\u2019esp\u00e9rance de vie, du taux de </span><span class=\"S6548 S2D2 S2DE S2\" id=\"tz_177\">rotation du personnel, ainsi que des hypoth\u00e8ses de revalorisation et </span><span class=\"S6549 S2D2 S2DE S2\" id=\"t10_177\">d\u2019actualisation. Dans le cas de r\u00e9gimes \u00e0 prestations d\u00e9finies </span><span class=\"S654A S2D2 S2DE S2\" id=\"t11_177\">partiellement ou int\u00e9gralement financ\u00e9s par des cotisations vers\u00e9es </span><span class=\"S654B S2D2 S2DE S2\" id=\"t12_177\">\u00e0 un fonds distinct ou \u00e0 une compagnie d\u2019assurances, les actifs de </span><span class=\"S654C S2D2 S2DE S2\" id=\"t13_177\">ces entit\u00e9s sont \u00e9valu\u00e9s \u00e0 leur juste valeur. Le passif est alors </span><span class=\"S654D S2D2 S2DE S2\" id=\"t14_177\">enregistr\u00e9 au bilan, d\u00e9duction faite de la valeur des actifs du r\u00e9gime </span><span class=\"S8F2 S2D2 S2DE S2\" id=\"t15_177\">qui couvrent cette obligation. </span><span class=\"S654E S2D2 S2DE S2\" id=\"t16_177\">Les \u00e9carts actuariels r\u00e9sultent des changements d\u2019hypoth\u00e8ses </span><span class=\"S654F S2D2 S2DE S2\" id=\"t17_177\">actuarielles retenues pour les \u00e9valuations d\u2019un exercice \u00e0 l\u2019autre, </span><span class=\"S6550 S2D2 S2DE S2\" id=\"t18_177\">ainsi que de tout \u00e9cart constat\u00e9 sur l\u2019obligation ou sur la valeur des </span><span class=\"S6551 S2D2 S2DE S2\" id=\"t19_177\">fonds par rapport aux hypoth\u00e8ses actuarielles retenues en d\u00e9but </span><span class=\"S6552 S2D2 S2DE S2\" id=\"t1a_177\">d\u2019exercice. En application de la norme IAS </span><span class=\"S6553 S2D2 S2DE S2\" id=\"t1b_177\">19 \u00ab </span><span class=\"S6554 S2D2 S2DE S2\" id=\"t1c_177\">Avantages au </span><span class=\"SD63 S2D2 S2DE S2\" id=\"t1d_177\">personnel </span><span class=\"S6555 S2D2 S2DE S2\" id=\"t1e_177\">\u00bb, ces \u00e9carts actuariels g\u00e9n\u00e9r\u00e9s sont comptabilis\u00e9s en </span><span class=\"S2EB6 S2D2 S2DE S2\" id=\"t1f_177\">autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S6556 S62F5 S2\" id=\"t1g_177\">Autres avantages \u00e0 long terme </span><span class=\"S6557 S2D2 S2DE S2\" id=\"t1h_177\">Dans le cadre de la signature d\u2019accords d\u2019entreprise, le Groupe </span><span class=\"S6558 S2D2 S2DE S2\" id=\"t1i_177\">octroie \u00e9galement \u00e0 son personnel d\u2019autres avantages \u00e0 long terme </span><span class=\"S6559 S2D2 S2DE S2\" id=\"t1j_177\">pendant l\u2019emploi tels que des primes et cadeaux s\u00e9jours dans le </span><span class=\"S655A S2D2 S2DE S2\" id=\"t1k_177\">parc touristique g\u00e9r\u00e9 par le Groupe, offerts aux salari\u00e9s en fonction </span><span class=\"S655B S2D2 S2DE S2\" id=\"t1l_177\">de leur anciennet\u00e9. Ces avantages font \u00e9galement l\u2019objet de </span><span class=\"S655C S2D2 S2DE S2\" id=\"t1m_177\">provisions qui sont d\u00e9termin\u00e9es en proc\u00e9dant \u00e0 un calcul actuariel </span><span class=\"S655D S2D2 S2DE S2\" id=\"t1n_177\">visant \u00e0 estimer le co\u00fbt support\u00e9 par le Groupe au titre des </span><span class=\"S655E S2D2 S2DE S2\" id=\"t1o_177\">avantages ainsi octroy\u00e9s. Le cas \u00e9ch\u00e9ant, les \u00e9carts actuariels </span><span class=\"S655F S2D2 S2DE S2\" id=\"t1p_177\">d\u00e9gag\u00e9s dans l\u2019ann\u00e9e sont amortis imm\u00e9diatement dans l\u2019exercice </span><span class=\"S6560 S2D2 S2DE S2\" id=\"t1q_177\">de leur constatation. </span><span class=\"S6561 S62F5 S2\" id=\"t1r_177\">Co\u00fbt des services pass\u00e9s </span><span class=\"S6562 S2D2 S2DE S2\" id=\"t1s_177\">La modification ou l\u2019introduction d\u2019un nouveau r\u00e9gime d\u2019avantages </span><span class=\"S6563 S2D2 S2DE S2\" id=\"t1t_177\">post\u00e9rieurs \u00e0 l\u2019emploi ou d\u2019autres avantages \u00e0 long terme peuvent </span><span class=\"S6564 S2D2 S2DE S2\" id=\"t1u_177\">entra\u00eener un accroissement de la valeur actuelle de l\u2019obligation au </span><span class=\"S6565 S2D2 S2DE S2\" id=\"t1v_177\">titre des prestations d\u00e9finies pour les services rendus au cours des </span><span class=\"S6566 S2D2 S2DE S2\" id=\"t1w_177\">exercices ant\u00e9rieurs et appel\u00e9s \u00ab </span><span class=\"S6567 S2D2 S2DE S2\" id=\"t1x_177\">co\u00fbt des services pass\u00e9s </span><span class=\"S6568 S2D2 S2DE S2\" id=\"t1y_177\">\u00bb. Ce co\u00fbt </span><span class=\"S6569 S2D2 S2DE S2\" id=\"t1z_177\">des services pass\u00e9s est comptabilis\u00e9 imm\u00e9diatement en charge de </span><span class=\"S43F1 S2D2 S2DE S2\" id=\"t20_177\">l\u2019exercice. </span><span class=\"S656A S2D2 S2DE S2\" id=\"t21_177\">La charge repr\u00e9sentative de l\u2019\u00e9volution des engagements nets au </span><span class=\"S656B S2D2 S2DE S2\" id=\"t22_177\">titre des pensions et autres avantages post\u00e9rieurs \u00e0 l\u2019emploi est </span><span class=\"S656C S2D2 S2DE S2\" id=\"t23_177\">comptabilis\u00e9e en r\u00e9sultat op\u00e9rationnel courant ou en autres </span><span class=\"S656D S2D2 S2DE S2\" id=\"t24_177\">produits et charges financi\u00e8res selon la nature du sous-jacent. En </span><span class=\"S656E S2D2 S2DE S2\" id=\"t25_177\">effet, l\u2019incidence de la d\u00e9sactualisation des engagements de </span><span class=\"S656F S2D2 S2DE S2\" id=\"t26_177\">retraite, net des rendements attendus des actifs en couverture, est </span><span class=\"S3CC S2D2 S2DE S2\" id=\"t27_177\">constat\u00e9e dans le poste \u00ab </span><span class=\"S6570 S2D2 S2DE S2\" id=\"t28_177\">Autres charges et produits financiers </span><span class=\"S6571 S2D2 S2DE S2\" id=\"t29_177\">\u00bb. </span><span class=\"S6572 S2D2 S2DE S2\" id=\"t2a_177\">La part \u00e0 plus d\u2019un an des provisions pour engagements de retraite </span><span class=\"S6573 S2D2 S2DE S2\" id=\"t2b_177\">et autres avantages assimil\u00e9s est class\u00e9e en provisions \u00e0 caract\u00e8re </span><span class=\"S6574 S2D2 S2DE S2\" id=\"t2c_177\">non courant et celle \u00e0 moins d\u2019un an en provisions \u00e0 caract\u00e8re </span><span class=\"S6575 S2D2 S2DE S2\" id=\"t2d_177\">courant. Cette part courante correspond aux d\u00e9caissements que le </span><span class=\"S6576 S2D2 S2DE S2\" id=\"t2e_177\">Groupe estime devoir r\u00e9aliser dans les douze mois suivant la cl\u00f4ture </span><span class=\"S1911 S2D2 S2DE S2\" id=\"t2f_177\">de l\u2019exercice. </span><span class=\"S666B S2D8 S2\" id=\"t1u_179\">1.29 \u2013 Charges de personnel </span><span class=\"S666C S2D2 S2DE S2\" id=\"t1v_179\">Les charges de personnel comprennent l\u2019ensemble des montants </span><span class=\"S666D S2D2 S2DE S2\" id=\"t1w_179\">vers\u00e9s ou provisionn\u00e9s par le Groupe, y compris la participation des </span><span class=\"S666E S2D2 S2DE S2\" id=\"t1x_179\">salari\u00e9s et les charges li\u00e9es aux paiements fond\u00e9s sur des actions </span><span class=\"S666F S2D2 S2DE S2\" id=\"t1y_179\">reconnues au titre de la norme IFRS </span><span class=\"S6670 S2D2 S2DE S2\" id=\"t1z_179\">2 (hors attribution dans le </span><span class=\"S2766 S2D2 S2DE S2\" id=\"t20_179\">cadre de la restructuration financi\u00e8re du Groupe). </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31107": {
   "value": "<span class=\"S6577 S2D8 S2\" id=\"t2g_177\">1.23 \u2013 Emprunts et dettes financi\u00e8res </span><span class=\"S6578 S2D2 S2DE S2\" id=\"t2h_177\">Tous les emprunts sont initialement enregistr\u00e9s au co\u00fbt qui </span><span class=\"S6579 S2D2 S2DE S2\" id=\"t2i_177\">correspond \u00e0 la juste valeur du montant re\u00e7u nette des co\u00fbts directs </span><span class=\"S657A S2D2 S2DE S2\" id=\"t2j_177\">li\u00e9s \u00e0 la mise en place de l\u2019emprunt. Par la suite, ces emprunts sont </span><span class=\"S657B S2D2 S2DE S2\" id=\"t2k_177\">comptabilis\u00e9s au co\u00fbt amorti en utilisant la m\u00e9thode du taux </span><span class=\"S657C S2D2 S2DE S2\" id=\"t2l_177\">d\u2019int\u00e9r\u00eat effectif, la diff\u00e9rence entre le co\u00fbt et la valeur de </span><span class=\"S657D S2D2 S2DE S2\" id=\"t2m_177\">remboursement \u00e9tant comptabilis\u00e9e dans le compte de r\u00e9sultat sur </span><span class=\"S1DBA S2D2 S2DE S2\" id=\"t2n_177\">la dur\u00e9e des emprunts. </span><span class=\"S657E S2D2 S2DE S2\" id=\"t2o_177\">Le taux d\u2019int\u00e9r\u00eat effectif correspond au taux qui permet d\u2019obtenir la </span><span class=\"S657F S2D2 S2DE S2\" id=\"t2p_177\">valeur comptable d\u2019un emprunt \u00e0 l\u2019origine en actualisant les </span><span class=\"S6580 S2D2 S2DE S2\" id=\"t2q_177\">d\u00e9caissements et encaissements de tr\u00e9sorerie futurs attendus sur </span><span class=\"S6581 S2D2 S2DE S2\" id=\"t2r_177\">sa dur\u00e9e de vie. La valeur comptable de l\u2019emprunt \u00e0 l\u2019origine inclut </span><span class=\"S6582 S2D2 S2DE S2\" id=\"t2s_177\">les co\u00fbts de transactions de l\u2019op\u00e9ration ainsi que toutes les primes </span><span class=\"S1B70 S2D2 S2DE S2\" id=\"t2t_177\">d\u2019\u00e9mission \u00e9ventuelles. </span><span class=\"S6583 S2D2 S2DE S2\" id=\"t2u_177\">En cas de couverture de la charge d\u2019int\u00e9r\u00eats future avec des </span><span class=\"S6584 S2DC S2DE S2\" id=\"t2v_177\">caps</span><span class=\"S6585 S2D2 S2DE S2\" id=\"t2w_177\">, la </span><span class=\"S6586 S2D2 S2DE S2\" id=\"t2x_177\">dette financi\u00e8re dont les flux sont couverts reste comptabilis\u00e9e au </span><span class=\"S2A69 S2D2 S2DE S2\" id=\"t2y_177\">co\u00fbt amorti. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31108": {
   "value": "<span class=\"S6577 S2D8 S2\" id=\"t2g_177\">1.23 \u2013 Emprunts et dettes financi\u00e8res </span><span class=\"S6578 S2D2 S2DE S2\" id=\"t2h_177\">Tous les emprunts sont initialement enregistr\u00e9s au co\u00fbt qui </span><span class=\"S6579 S2D2 S2DE S2\" id=\"t2i_177\">correspond \u00e0 la juste valeur du montant re\u00e7u nette des co\u00fbts directs </span><span class=\"S657A S2D2 S2DE S2\" id=\"t2j_177\">li\u00e9s \u00e0 la mise en place de l\u2019emprunt. Par la suite, ces emprunts sont </span><span class=\"S657B S2D2 S2DE S2\" id=\"t2k_177\">comptabilis\u00e9s au co\u00fbt amorti en utilisant la m\u00e9thode du taux </span><span class=\"S657C S2D2 S2DE S2\" id=\"t2l_177\">d\u2019int\u00e9r\u00eat effectif, la diff\u00e9rence entre le co\u00fbt et la valeur de </span><span class=\"S657D S2D2 S2DE S2\" id=\"t2m_177\">remboursement \u00e9tant comptabilis\u00e9e dans le compte de r\u00e9sultat sur </span><span class=\"S1DBA S2D2 S2DE S2\" id=\"t2n_177\">la dur\u00e9e des emprunts. </span><span class=\"S657E S2D2 S2DE S2\" id=\"t2o_177\">Le taux d\u2019int\u00e9r\u00eat effectif correspond au taux qui permet d\u2019obtenir la </span><span class=\"S657F S2D2 S2DE S2\" id=\"t2p_177\">valeur comptable d\u2019un emprunt \u00e0 l\u2019origine en actualisant les </span><span class=\"S6580 S2D2 S2DE S2\" id=\"t2q_177\">d\u00e9caissements et encaissements de tr\u00e9sorerie futurs attendus sur </span><span class=\"S6581 S2D2 S2DE S2\" id=\"t2r_177\">sa dur\u00e9e de vie. La valeur comptable de l\u2019emprunt \u00e0 l\u2019origine inclut </span><span class=\"S6582 S2D2 S2DE S2\" id=\"t2s_177\">les co\u00fbts de transactions de l\u2019op\u00e9ration ainsi que toutes les primes </span><span class=\"S1B70 S2D2 S2DE S2\" id=\"t2t_177\">d\u2019\u00e9mission \u00e9ventuelles. </span><span class=\"S6583 S2D2 S2DE S2\" id=\"t2u_177\">En cas de couverture de la charge d\u2019int\u00e9r\u00eats future avec des </span><span class=\"S6584 S2DC S2DE S2\" id=\"t2v_177\">caps</span><span class=\"S6585 S2D2 S2DE S2\" id=\"t2w_177\">, la </span><span class=\"S6586 S2D2 S2DE S2\" id=\"t2x_177\">dette financi\u00e8re dont les flux sont couverts reste comptabilis\u00e9e au </span><span class=\"S2A69 S2D2 S2DE S2\" id=\"t2y_177\">co\u00fbt amorti. </span><span class=\"S685C S2D8 S2\" id=\"t2l_182\">2.4 \u2013 Mise en place de couvertures de taux </span><span class=\"S685D S2D2 S2DE S2\" id=\"t2m_182\">Suite aux Op\u00e9rations de Restructuration et de Refinancement </span><span class=\"S685E S2D2 S2DE S2\" id=\"t2n_182\">intervenues le 16 </span><span class=\"S685F S2D2 S2DE S2\" id=\"t2o_182\">septembre 2022, l\u2019essentiel de la dette du Groupe </span><span class=\"S6860 S2D2 S2DE S2\" id=\"t2p_182\">a \u00e9t\u00e9 r\u00e9install\u00e9e \u00e0 un horizon de 5 </span><span class=\"S6861 S2D2 S2DE S2\" id=\"t2q_182\">ans. L\u2019environnement incertain </span><span class=\"S6862 S2D2 S2DE S2\" id=\"t2r_182\">actuel sur les taux d\u2019int\u00e9r\u00eat a amen\u00e9 le Groupe \u00e0 faire le choix de </span><span class=\"S6863 S2D2 S2DE S2\" id=\"t2s_182\">couvrir sa dette quasi exclusivement \u00e0 taux variable contre une </span><span class=\"S6864 S2D2 S2DE S2\" id=\"t2t_182\">hausse des taux significative par la mise en place d\u2019achat d\u2019options </span><span class=\"S6865 S2D2 S2DE S2\" id=\"t2u_182\">de taux (CAP). Cette couverture a \u00e9t\u00e9 document\u00e9e par le Groupe en </span><span class=\"S6866 S2D2 S2DE S2\" id=\"t2v_182\">conformit\u00e9 avec la norme IFRS </span><span class=\"S6867 S2D2 S2DE S2\" id=\"t2w_182\">9 </span><span class=\"S6868 S2D2 S2DE S2\" id=\"t2x_182\">relative aux instruments </span><span class=\"S23BA S2D2 S2DE S2\" id=\"t2y_182\">financiers </span><span class=\"S6869 S2D2 S2DE S2\" id=\"t2z_182\">sous forme de couverture de flux de tr\u00e9sorerie. </span><span class=\"S686A S2D2 S2DE S2\" id=\"t30_182\">La valeur temps des options achet\u00e9es a \u00e9t\u00e9 assimil\u00e9e au co\u00fbt de </span><span class=\"S686B S2D2 S2DE S2\" id=\"t31_182\">couverture conform\u00e9ment \u00e0 la possibilit\u00e9 offerte par la norme. Par </span><span class=\"S686C S2D2 S2DE S2\" id=\"t32_182\">cons\u00e9quent, les variations de la valeur temps de ces options ont \u00e9t\u00e9 </span><span class=\"S686D S2D2 S2DE S2\" id=\"t33_182\">comptabilis\u00e9es dans les autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S686E S2D2 S2DE S2\" id=\"t34_182\">La valeur intrins\u00e8que de ces options constitue un instrument de </span><span class=\"S686F S2D2 S2DE S2\" id=\"t35_182\">couverture parfaitement efficace dont les variations sont \u00e9galement </span><span class=\"S342 S2D2 S2DE S2\" id=\"t36_182\">comptabilis\u00e9es dans les autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S6870 S2D2 S2DE S2\" id=\"t37_182\">L\u2019amortissement de la prime d\u2019origine et les coupons courus et </span><span class=\"S6871 S2D2 S2DE S2\" id=\"t38_182\">\u00e9chus sur les </span><span class=\"S6872 S2DC S2DE S2\" id=\"t39_182\">caps </span><span class=\"S6873 S2D2 S2DE S2\" id=\"t3a_182\">impactent le r\u00e9sultat financier, en contrepartie </span><span class=\"S2211 S2D2 S2DE S2\" id=\"t3b_182\">des OCI et par sym\u00e9trie avec la dette couverte. </span><span class=\"S6874 S2D2 S2DE S2\" id=\"t3c_182\">Les options mises en place en novembre </span><span class=\"S6875 S2D2 S2DE S2\" id=\"t3d_182\">2022 couvriront jusqu\u2019en </span><span class=\"S22EC S2D2 S2DE S2\" id=\"t3e_182\">juin </span><span class=\"S6876 S2D2 S2DE S2\" id=\"t3f_182\">2024 un nominal de 136,5 </span><span class=\"S6877 S2D2 S2DE S2\" id=\"t3g_182\">millions d\u2019euros de dette, ce qui </span><span class=\"S5BF2 S2D2 S2DE S2\" id=\"t3h_182\">repr\u00e9sente </span><span class=\"S6878 S2D2 S2DE S2\" id=\"t3i_182\">89 </span><span class=\"S6879 S2D2 S2DE S2\" id=\"t3j_182\">% </span><span class=\"S687A S2D2 S2DE S2\" id=\"t3k_182\">de </span><span class=\"S687B S2D2 S2DE S2\" id=\"t3l_182\">la </span><span class=\"S687C S2D2 S2DE S2\" id=\"t3m_182\">dette </span><span class=\"S687D S2D2 S2DE S2\" id=\"t3n_182\">\u00e0 </span><span class=\"S687E S2D2 S2DE S2\" id=\"t3o_182\">taux </span><span class=\"S687F S2D2 S2DE S2\" id=\"t3p_182\">variable </span><span class=\"S6880 S2D2 S2DE S2\" id=\"t3q_182\">port\u00e9e </span><span class=\"S6881 S2D2 S2DE S2\" id=\"t3r_182\">par </span><span class=\"S438 S2D2 S2DE S2\" id=\"t3s_182\">Pierre </span><span class=\"S6882 S2D2 S2DE S2\" id=\"t3t_182\">et </span><span class=\"S6883 S2D2 S2DE S2\" id=\"t3u_182\">Vacances </span><span class=\"S6884 S2D2 S2DE S2\" id=\"t3v_182\">SA. Elle dispose d\u2019un </span><span class=\"S6885 S2DC S2DE S2\" id=\"t3w_182\">strike </span><span class=\"S6886 S2D2 S2DE S2\" id=\"t3x_182\">\u00e0 2,0 </span><span class=\"S6887 S2D2 S2DE S2\" id=\"t3y_182\">% sur l\u2019euribor </span><span class=\"S6888 S2D2 S2DE S2\" id=\"t3z_182\">3 </span><span class=\"S6889 S2D2 S2DE S2\" id=\"t40_182\">mois. Pour la mise en place de ces options, le Groupe a vers\u00e9 une </span><span class=\"S22FC S2D2 S2DE S2\" id=\"t41_182\">prime de 2,0 </span><span class=\"S688A S2D2 S2DE S2\" id=\"t42_182\">millions d\u2019euros. </span><span class=\"S688B S2D2 S2DE S2\" id=\"t43_182\">Les options mises en place en juillet </span><span class=\"S688C S2D2 S2DE S2\" id=\"t44_182\">2023 couvriront jusqu\u2019en </span><span class=\"S63CC S2D2 S2DE S2\" id=\"t45_182\">juin </span><span class=\"S688D S2D2 S2DE S2\" id=\"t46_182\">2025 un nominal de 34,1 </span><span class=\"S688E S2D2 S2DE S2\" id=\"t47_182\">millions d\u2019euros de dette. Elle dispose </span><span class=\"S3791 S2D2 S2DE S2\" id=\"t48_182\">d\u2019un </span><span class=\"S688F S2DC S2DE S2\" id=\"t49_182\">strike </span><span class=\"S6890 S2D2 S2DE S2\" id=\"t4a_182\">\u00e0 3,0 </span><span class=\"S6891 S2D2 S2DE S2\" id=\"t4b_182\">% sur l\u2019euribor 3 </span><span class=\"S6892 S2D2 S2DE S2\" id=\"t4c_182\">mois. Pour la mise en place de ces </span><span class=\"S6893 S2D2 S2DE S2\" id=\"t4d_182\">options, le Groupe a vers\u00e9 une prime de 0,3 </span><span class=\"S6894 S2D2 S2DE S2\" id=\"t4e_182\">million d\u2019euros. </span><span class=\"S6895 S2D2 S2DE S2\" id=\"t4f_182\">Au 30 </span><span class=\"S6896 S2D2 S2DE S2\" id=\"t4g_182\">septembre 2023, la juste valeur des options comptabilis\u00e9es </span><span class=\"S6897 S2D2 S2DE S2\" id=\"t4h_182\">sous forme de couverture de flux de tr\u00e9sorerie est de 2,1 </span><span class=\"S6898 S2D2 S2DE S2\" id=\"t4i_182\">millions </span><span class=\"S6899 S2D2 S2DE S2\" id=\"t4j_182\">d\u2019euros. La r\u00e9serve constitu\u00e9e dans les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S689A S2D2 S2DE S2\" id=\"t4k_182\">global et relative \u00e0 ces m\u00eames options apr\u00e8s effet de l\u2019imposition </span><span class=\"S689B S2D2 S2DE S2\" id=\"t4l_182\">diff\u00e9r\u00e9e est de 0,7 </span><span class=\"S689C S2D2 S2DE S2\" id=\"t4m_182\">million d\u2019euros \u00e0 la m\u00eame date. L\u2019impact de ces </span><span class=\"S25FA S2DC S2DE S2\" id=\"t4n_182\">caps </span><span class=\"S689D S2D2 S2DE S2\" id=\"t4o_182\">dans le r\u00e9sultat financier de l\u2019exercice 2022/2023 est de </span><span class=\"S689E S2D2 S2DE S2\" id=\"t4p_182\">- </span><span class=\"S689F S2D2 S2DE S2\" id=\"t4q_182\">1,1 </span><span class=\"S68A0 S2D2 S2DE S2\" id=\"t4r_182\">million d\u2019euros. </span><span class=\"S7341 S625B S2\" id=\"t7_206\">Dettes financi\u00e8res </span><span class=\"S7342 S625C S2\" id=\"t8_206\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_206\">18 </span><span class=\"S749D SBD4 S2\" id=\"ta_206\">(en milliers d\u2019euros) </span><span class=\"S749E S71F S2\" id=\"tb_206\">30/09/2023 </span><span class=\"S749F SBD3 S2\" id=\"tc_206\">30/09/2022 </span><span class=\"S1EAA SBD3 S2\" id=\"td_206\">Dettes financi\u00e8res \u00e0 long terme </span><span class=\"S8DA SBD5 S2\" id=\"te_206\">Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit </span><span class=\"S78E4 SBD5 S2\" id=\"tf_206\">323 </span><span class=\"S74A5 SBD5 S2\" id=\"tg_206\">358 </span><span class=\"S78E5 SBD5 S2\" id=\"th_206\">335 </span><span class=\"S7452 SBD5 S2\" id=\"ti_206\">996 </span><span class=\"S5E70 SBD5 S2\" id=\"tj_206\">Emprunt obligataire </span><span class=\"S78E6 SBD5 S2\" id=\"tk_206\">4 </span><span class=\"S78E7 SBD5 S2\" id=\"tl_206\">700 </span><span class=\"S78E8 SBD5 S2\" id=\"tm_206\">4 </span><span class=\"S745C SBD5 S2\" id=\"tn_206\">701 </span><span class=\"S6BF3 SBD5 S2\" id=\"to_206\">Cr\u00e9dits d\u2019accompagnement </span><span class=\"S7618 SBD5 S2\" id=\"tp_206\">302 </span><span class=\"S7465 SBD5 S2\" id=\"tq_206\">41 </span><span class=\"S7351 SBD5 S2\" id=\"tr_206\">928 </span><span class=\"S2363 SBD5 S2\" id=\"ts_206\">Autres dettes financi\u00e8res </span><span class=\"S761B SBD5 S2\" id=\"tt_206\">593 </span><span class=\"S7354 SBD5 S2\" id=\"tu_206\">1 </span><span class=\"S7355 SBD5 S2\" id=\"tv_206\">959 </span><span class=\"S49E7 SBD3 S2\" id=\"tw_206\">SOUS-TOTAL PART \u00c0 LONG TERME </span><span class=\"S78E9 SBD3 S2\" id=\"tx_206\">328 </span><span class=\"S78EA SBD3 S2\" id=\"ty_206\">953 </span><span class=\"S78EB SBD3 S2\" id=\"tz_206\">384 </span><span class=\"S7358 SBD3 S2\" id=\"t10_206\">584 </span><span class=\"SBE7 SBD3 S2\" id=\"t11_206\">Dettes financi\u00e8res \u00e0 court terme </span><span class=\"SBEE SBD5 S2\" id=\"t12_206\">Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit </span><span class=\"S78EC SBD5 S2\" id=\"t13_206\">13 </span><span class=\"S78ED SBD5 S2\" id=\"t14_206\">604 </span><span class=\"S78EE SBD5 S2\" id=\"t15_206\">953 </span><span class=\"SBF2 SBD5 S2\" id=\"t16_206\">Cr\u00e9dits d\u2019accompagnement </span><span class=\"S78EF SBD5 S2\" id=\"t17_206\">45 </span><span class=\"S78F0 SBD5 S2\" id=\"t18_206\">549 </span><span class=\"S78F1 SBD5 S2\" id=\"t19_206\">2 </span><span class=\"S78F2 SBD5 S2\" id=\"t1a_206\">512 </span><span class=\"SBF9 SBD5 S2\" id=\"t1b_206\">Autres dettes financi\u00e8res </span><span class=\"S78F3 SBD5 S2\" id=\"t1c_206\">- </span><span class=\"S78F4 SBD5 S2\" id=\"t1d_206\">263 </span><span class=\"SBFF SBD5 S2\" id=\"t1e_206\">Soldes bancaires cr\u00e9diteurs </span><span class=\"S78F5 SBD5 S2\" id=\"t1f_206\">1 </span><span class=\"S78F6 SBD5 S2\" id=\"t1g_206\">744 </span><span class=\"S78F7 SBD5 S2\" id=\"t1h_206\">15 </span><span class=\"S78F8 SBD5 S2\" id=\"t1i_206\">260 </span><span class=\"SC05 SBD3 S2\" id=\"t1j_206\">SOUS-TOTAL PART \u00c0 COURT TERME </span><span class=\"S78F9 SBD3 S2\" id=\"t1k_206\">60 </span><span class=\"S78FA SBD3 S2\" id=\"t1l_206\">897 </span><span class=\"S774E SBD3 S2\" id=\"t1m_206\">18 </span><span class=\"SC09 SBD3 S2\" id=\"t1n_206\">988 </span><span class=\"S2FC S71F S2\" id=\"t1o_206\">TOTAL </span><span class=\"S78FB S71F S2\" id=\"t1p_206\">389 </span><span class=\"S78FC S71F S2\" id=\"t1q_206\">850 </span><span class=\"SC0C S71F S2\" id=\"t1r_206\">403 </span><span class=\"S78FD S71F S2\" id=\"t1s_206\">572 </span><span class=\"S78FE S2D8 S2\" id=\"t1t_206\">Tableau de variation des Dettes Financi\u00e8res </span><span class=\"S78FF SBD4 S2\" id=\"t1u_206\">(en milliers d\u2019euros) </span><span class=\"S7900 SBD3 S2\" id=\"t1v_206\">30/09/2022 </span><span class=\"S7901 SBD3 S2\" id=\"t1w_206\">Augmentations </span><span class=\"S7902 SBD3 S2\" id=\"t1x_206\">Diminutions </span><span class=\"S7903 SBD3 S2\" id=\"t1y_206\">Autres variations </span><span class=\"S7904 SBD3 S2\" id=\"t1z_206\">non </span><span class=\"S7905 S563B S2\" id=\"t20_206\">cash </span><span class=\"S7906 S71F S2\" id=\"t21_206\">30/09/2023 </span><span class=\"S85E SBD5 S2\" id=\"t22_206\">Int\u00e9r\u00eats courus </span><span class=\"S7907 SBD5 S2\" id=\"t23_206\">720 </span><span class=\"S7908 SBD5 S2\" id=\"t24_206\">608 </span><span class=\"S7909 SBD5 S2\" id=\"t25_206\">- </span><span class=\"S790A SBD5 S2\" id=\"t26_206\">- </span><span class=\"S790B SBD5 S2\" id=\"t27_206\">485 </span><span class=\"S790C SBD5 S2\" id=\"t28_206\">843 </span><span class=\"S3E6D SBD5 S2\" id=\"t29_206\">D\u00e9couverts Bancaires </span><span class=\"S790D SBD5 S2\" id=\"t2a_206\">15 </span><span class=\"S790E SBD5 S2\" id=\"t2b_206\">260 </span><span class=\"S790F SBD5 S2\" id=\"t2c_206\">13 </span><span class=\"S7910 SBD5 S2\" id=\"t2d_206\">- </span><span class=\"S7911 SBD5 S2\" id=\"t2e_206\">13 </span><span class=\"S7912 SBD5 S2\" id=\"t2f_206\">509 </span><span class=\"S7913 SBD5 S2\" id=\"t2g_206\">- </span><span class=\"S7914 SBD5 S2\" id=\"t2h_206\">20 </span><span class=\"S7915 SBD5 S2\" id=\"t2i_206\">1 </span><span class=\"S7916 SBD5 S2\" id=\"t2j_206\">744 </span><span class=\"S7917 SBD5 S2\" id=\"t2k_206\">Autres dettes financi\u00e8res </span><span class=\"S7918 SBD5 S2\" id=\"t2l_206\">* </span><span class=\"S7919 SBD5 S2\" id=\"t2m_206\">387 </span><span class=\"S791A SBD5 S2\" id=\"t2n_206\">592 </span><span class=\"S791B SBD5 S2\" id=\"t2o_206\">4 </span><span class=\"S791C SBD5 S2\" id=\"t2p_206\">451 </span><span class=\"S791D SBD5 S2\" id=\"t2q_206\">- </span><span class=\"S791E SBD5 S2\" id=\"t2r_206\">2 </span><span class=\"S791F SBD5 S2\" id=\"t2s_206\">816 </span><span class=\"S7920 SBD5 S2\" id=\"t2t_206\">- </span><span class=\"S7921 SBD5 S2\" id=\"t2u_206\">1 </span><span class=\"S7922 SBD5 S2\" id=\"t2v_206\">964 </span><span class=\"S7923 SBD5 S2\" id=\"t2w_206\">387 </span><span class=\"S7924 SBD5 S2\" id=\"t2x_206\">263 </span><span class=\"S38EB S71F S2\" id=\"t2y_206\">TOTAL DETTES FINANCI\u00c8RES </span><span class=\"S7925 S71F S2\" id=\"t2z_206\">403 </span><span class=\"S7926 S71F S2\" id=\"t30_206\">572 </span><span class=\"S7927 S71F S2\" id=\"t31_206\">5 </span><span class=\"S7928 S71F S2\" id=\"t32_206\">072 </span><span class=\"S7929 S71F S2\" id=\"t33_206\">- </span><span class=\"S792A S71F S2\" id=\"t34_206\">16 </span><span class=\"S792B S71F S2\" id=\"t35_206\">325 </span><span class=\"S792C S71F S2\" id=\"t36_206\">- </span><span class=\"S792D S71F S2\" id=\"t37_206\">2 </span><span class=\"S792E S71F S2\" id=\"t38_206\">469 </span><span class=\"S792F S71F S2\" id=\"t39_206\">389 </span><span class=\"S7930 S71F S2\" id=\"t3a_206\">850 </span><span class=\"S7931 SCAF S2\" id=\"t3b_206\">Inclut les cr\u00e9dits d\u2019accompagnement et les lignes de cr\u00e9dit r\u00e9install\u00e9es le 16 </span><span class=\"S7932 SCAF S2\" id=\"t3c_206\">septembre 2022. </span><span class=\"S3563 SCB0 S2\" id=\"t3d_206\">* </span><span class=\"S7933 S2D2 S2DE S2\" id=\"t3e_206\">Au 30 </span><span class=\"S7934 S2D2 S2DE S2\" id=\"t3f_206\">septembre 2023, les dettes financi\u00e8res ont diminu\u00e9 de </span><span class=\"S7935 S2D2 S2DE S2\" id=\"t3g_206\">13 </span><span class=\"S7936 S2D2 S2DE S2\" id=\"t3h_206\">722 </span><span class=\"S7937 S2D2 S2DE S2\" id=\"t3i_206\">milliers d\u2019euros, dont </span><span class=\"S7938 S2D2 S2DE S2\" id=\"t3j_206\">: </span><span class=\"S7939 S2D2 S2DE S2\" id=\"t3k_206\">4 </span><span class=\"S793A S2D2 S2DE S2\" id=\"t3l_206\">451 </span><span class=\"S793B S2D2 S2DE S2\" id=\"t3m_206\">milliers d\u2019euros d\u2019encaissements et - </span><span class=\"S793C S2D2 S2DE S2\" id=\"t3n_206\">2 </span><span class=\"S793D S2D2 S2DE S2\" id=\"t3o_206\">816 </span><span class=\"S793E S2D2 S2DE S2\" id=\"t3p_206\">milliers d\u2019euros </span><span class=\"S793F S2DB S2DE S2\" id=\"t3q_206\">E </span><span class=\"S7940 S2D2 S2DE S2\" id=\"t3r_206\">de </span><span class=\"S7941 S2D2 S2DE S2\" id=\"t3s_206\">d\u00e9caissements </span><span class=\"S7942 S2D2 S2DE S2\" id=\"t3t_206\">sur </span><span class=\"S7943 S2D2 S2DE S2\" id=\"t3u_206\">les </span><span class=\"S7944 S2D2 S2DE S2\" id=\"t3v_206\">autres </span><span class=\"S7945 S2D2 S2DE S2\" id=\"t3w_206\">dettes </span><span class=\"S7946 S2D2 S2DE S2\" id=\"t3x_206\">financi\u00e8res </span><span class=\"S7947 S2D2 S2DE S2\" id=\"t3y_206\">qui </span><span class=\"S7948 S2D2 S2DE S2\" id=\"t3z_206\">apparaissent parmi les op\u00e9rations de financement du tableau de </span><span class=\"S7949 S2D2 S2DE S2\" id=\"t40_206\">flux de tr\u00e9sorerie. </span><span class=\"S794A S2D2 S2DE S2\" id=\"t41_206\">dans le cadre des programmes immobiliers port\u00e9s par la SNC </span><span class=\"S794B S2D2 S2DE S2\" id=\"t42_206\">Sud-Ouest Cottages (+ </span><span class=\"S794C S2D2 S2DE S2\" id=\"t43_206\">3 </span><span class=\"S794D S2D2 S2DE S2\" id=\"t44_206\">621 </span><span class=\"S794E S2D2 S2DE S2\" id=\"t45_206\">milliers d\u2019euros), Senioriales du </span><span class=\"S794F S2D2 S2DE S2\" id=\"t46_206\">Tampon (+ </span><span class=\"S7950 S2D2 S2DE S2\" id=\"t47_206\">302 </span><span class=\"S7951 S2D2 S2DE S2\" id=\"t48_206\">milliers d\u2019euros) et Senioriales Mantes-la-Jolie </span><span class=\"S7952 S2D2 S2DE S2\" id=\"t49_206\">(- </span><span class=\"S7953 S2D2 S2DE S2\" id=\"t4a_206\">2 </span><span class=\"S7954 S2D2 S2DE S2\" id=\"t4b_206\">512 </span><span class=\"S7955 S2D2 S2DE S2\" id=\"t4c_206\">milliers d\u2019euros) </span><span class=\"S7956 S2D2 S2DE S2\" id=\"t4d_206\">; </span><span class=\"S7957 S2D2 S2DE S2\" id=\"t4e_206\">Les variations de la p\u00e9riode s\u2019expliquent principalement par des </span><span class=\"S7958 S2D2 S2DE S2\" id=\"t4f_206\">mouvements sur les cr\u00e9dits d\u2019accompagnements mis en place </span><span class=\"S7959 S2D2 S2DE S2\" id=\"t4g_206\">- </span><span class=\"S795A S2D2 S2DE S2\" id=\"t4h_206\">13 </span><span class=\"S795B S2D2 S2DE S2\" id=\"t4i_206\">509 </span><span class=\"S795C S2D2 S2DE S2\" id=\"t4j_206\">milliers d\u2019euros li\u00e9s \u00e0 la diminution des d\u00e9couverts </span><span class=\"S1C9F S2DB S2DE S2\" id=\"t4k_206\">E </span><span class=\"S795D S2D2 S2DE S2\" id=\"t4l_206\">bancaires correspondant aux lignes de cr\u00e9dit autoris\u00e9es </span><span class=\"S795E S2D2 S2DE S2\" id=\"t4m_206\">et tir\u00e9es </span><span class=\"S795F S2D2 S2DE S2\" id=\"t4n_206\">; </span><span class=\"S4839 S2D2 S2DE S2\" id=\"t4o_206\">608 </span><span class=\"S7960 S2D2 S2DE S2\" id=\"t4p_206\">milliers d\u2019euros de hausse nette des int\u00e9r\u00eats courus (inclus </span><span class=\"S4B87 S2DB S2DE S2\" id=\"t4q_206\">E </span><span class=\"S1CA9 S2D2 S2DE S2\" id=\"t4r_206\">dans les \u00ab </span><span class=\"S7961 S2D2 S2DE S2\" id=\"t4s_206\">Int\u00e9r\u00eats pay\u00e9s </span><span class=\"S7962 S2D2 S2DE S2\" id=\"t4t_206\">\u00bb du tableau de flux de tr\u00e9sorerie). </span><span class=\"S6372 S2D8 S2\" id=\"t7_207\">D\u00e9tail des principales lignes d\u2019endettement </span><span class=\"S76E6 SBD4 S2\" id=\"t8_207\">(en milliers d\u2019euros) </span><span class=\"S7963 SBD3 S2\" id=\"t9_207\">Devise </span><span class=\"S7964 SBD3 S2\" id=\"ta_207\">Date de </span><span class=\"S7965 SBD3 S2\" id=\"tb_207\">souscription </span><span class=\"S7966 SBD3 S2\" id=\"tc_207\">Date </span><span class=\"S7967 SBD3 S2\" id=\"td_207\">d\u2019\u00e9ch\u00e9ance </span><span class=\"S7968 S71F S2\" id=\"te_207\">Capital </span><span class=\"S7969 S71F S2\" id=\"tf_207\">restant </span><span class=\"S796A S71F S2\" id=\"tg_207\">d\u00fb </span><span class=\"S796B SCAE S2\" id=\"th_207\">(en </span><span class=\"S796C SCAE S2\" id=\"ti_207\">milliers </span><span class=\"S796D SCAE S2\" id=\"tj_207\">d\u2019euros) </span><span class=\"S796E S71F S2\" id=\"tk_207\">au </span><span class=\"S76EC S71F S2\" id=\"tl_207\">30/09/23 </span><span class=\"S796F SBD3 S2\" id=\"tm_207\">Taux </span><span class=\"S1EAB SBD3 S2\" id=\"tn_207\">Emprunt obligataire </span><span class=\"SDC7 SBD5 S2\" id=\"to_207\">PV </span><span class=\"S7970 SBD5 S2\" id=\"tp_207\">SA \u2013 Facilit\u00e9s 4 </span><span class=\"S7971 SBD5 S2\" id=\"tq_207\">EUR </span><span class=\"S7972 SBD5 S2\" id=\"tr_207\">16/09/2022 </span><span class=\"S7973 SBD5 S2\" id=\"ts_207\">16/09/2027 </span><span class=\"S7974 SBD5 S2\" id=\"tt_207\">2,9 </span><span class=\"S7975 SBD5 S2\" id=\"tu_207\">Euribor 3 </span><span class=\"S7976 SBD5 S2\" id=\"tv_207\">mois + marge 3,90 </span><span class=\"S7977 SBD5 S2\" id=\"tw_207\">% </span><span class=\"S2F14 SBD5 S2\" id=\"tx_207\">PV </span><span class=\"S7978 SBD5 S2\" id=\"ty_207\">SA \u2013 Facilit\u00e9s 3 </span><span class=\"S7979 SBD5 S2\" id=\"tz_207\">EUR </span><span class=\"S797A SBD5 S2\" id=\"t10_207\">16/09/2022 </span><span class=\"S797B SBD5 S2\" id=\"t11_207\">16/09/2027 </span><span class=\"S797C SBD5 S2\" id=\"t12_207\">1,8 </span><span class=\"S797D SBD5 S2\" id=\"t13_207\">Euribor 3 </span><span class=\"S797E SBD5 S2\" id=\"t14_207\">mois + marge 4,25 </span><span class=\"S797F SBD5 S2\" id=\"t15_207\">% </span><span class=\"S5A31 SBD3 S2\" id=\"t16_207\">TOTAL </span><span class=\"S7980 SBD3 S2\" id=\"t17_207\">4,7 </span><span class=\"S2B60 SBD3 S2\" id=\"t18_207\">Emprunt aupr\u00e8s des </span><span class=\"S2FE5 SBD3 S2\" id=\"t19_207\">\u00e9tablissements de cr\u00e9dit </span><span class=\"S68A SBD5 S2\" id=\"t1a_207\">CPE </span><span class=\"S7981 SBD5 S2\" id=\"t1b_207\">NV \u2013 Facilit\u00e9 </span><span class=\"S7982 SBD5 S2\" id=\"t1c_207\">EUR </span><span class=\"S7983 SBD5 S2\" id=\"t1d_207\">16/09/2022 </span><span class=\"S7984 SBD5 S2\" id=\"t1e_207\">16/09/2027 </span><span class=\"S17C2 SBD5 S2\" id=\"t1f_207\">174,0 </span><span class=\"S7985 SBD5 S2\" id=\"t1g_207\">Euribor 3 </span><span class=\"S705A SBD5 S2\" id=\"t1h_207\">mois + marge 3,75 </span><span class=\"S20B1 SBD5 S2\" id=\"t1i_207\">% </span><span class=\"S7986 SBD5 S2\" id=\"t1j_207\">PV </span><span class=\"S7987 SBD5 S2\" id=\"t1k_207\">SA \u2013 Facilit\u00e9s 1&amp;2 </span><span class=\"S7988 SBD5 S2\" id=\"t1l_207\">EUR </span><span class=\"S7989 SBD5 S2\" id=\"t1m_207\">16/09/2022 </span><span class=\"S798A SBD5 S2\" id=\"t1n_207\">16/09/2027 </span><span class=\"S798B SBD5 S2\" id=\"t1o_207\">123,8 </span><span class=\"S798C SBD5 S2\" id=\"t1p_207\">Euribor 3 </span><span class=\"S798D SBD5 S2\" id=\"t1q_207\">mois + marge 2,50 </span><span class=\"S798E SBD5 S2\" id=\"t1r_207\">% </span><span class=\"S1E15 SBD5 S2\" id=\"t1s_207\">PV </span><span class=\"S798F SBD5 S2\" id=\"t1t_207\">SA \u2013 PGE 2 </span><span class=\"S7990 SBD5 S2\" id=\"t1u_207\">* </span><span class=\"S7991 SBD5 S2\" id=\"t1v_207\">EUR </span><span class=\"S7992 SBD5 S2\" id=\"t1w_207\">01/10/2021 </span><span class=\"S7993 SBD5 S2\" id=\"t1x_207\">16/09/2027 </span><span class=\"S7994 SBD5 S2\" id=\"t1y_207\">25,0 </span><span class=\"S7995 SBD5 S2\" id=\"t1z_207\">Euribor 3 </span><span class=\"S7996 SBD5 S2\" id=\"t20_207\">mois + marge 1,19 </span><span class=\"S7997 SBD5 S2\" id=\"t21_207\">% </span><span class=\"S8E5 SBD5 S2\" id=\"t22_207\">Avoriaz Hermine Loisirs </span><span class=\"S7998 SBD5 S2\" id=\"t23_207\">EUR </span><span class=\"S7999 SBD5 S2\" id=\"t24_207\">30/12/2019 </span><span class=\"S799A SBD5 S2\" id=\"t25_207\">31/12/2023 </span><span class=\"S799B SBD5 S2\" id=\"t26_207\">12,5 </span><span class=\"S799C SBD5 S2\" id=\"t27_207\">Euribor 3 </span><span class=\"S799D SBD5 S2\" id=\"t28_207\">mois + marge 2,00 </span><span class=\"S799E SBD5 S2\" id=\"t29_207\">% </span><span class=\"SB8A SBD3 S2\" id=\"t2a_207\">TOTAL </span><span class=\"S799F SBD3 S2\" id=\"t2b_207\">335,3 </span><span class=\"S27FD SBD3 S2\" id=\"t2c_207\">Cr\u00e9dits d\u2019accompagnement </span><span class=\"S15AA SBD5 S2\" id=\"t2d_207\">SNC Sud-Ouest Cottages </span><span class=\"S79A0 SBD5 S2\" id=\"t2e_207\">EUR </span><span class=\"S79A1 SBD5 S2\" id=\"t2f_207\">15/09/2017 </span><span class=\"S79A2 SBD5 S2\" id=\"t2g_207\">02/02/2024 </span><span class=\"S79A3 SBD5 S2\" id=\"t2h_207\">45,5 </span><span class=\"S79A4 SBD5 S2\" id=\"t2i_207\">Euribor 3 </span><span class=\"S63DF SBD5 S2\" id=\"t2j_207\">mois + marge 2,00 </span><span class=\"S79A5 SBD5 S2\" id=\"t2k_207\">% </span><span class=\"S2806 SBD5 S2\" id=\"t2l_207\">Senioriales du Tampon </span><span class=\"S79A6 SBD5 S2\" id=\"t2m_207\">EUR </span><span class=\"S79A7 SBD5 S2\" id=\"t2n_207\">01/01/2023 </span><span class=\"S79A8 SBD5 S2\" id=\"t2o_207\">31/12/2025 </span><span class=\"S79A9 SBD5 S2\" id=\"t2p_207\">0,3 </span><span class=\"S79AA SBD5 S2\" id=\"t2q_207\">Euribor 3 </span><span class=\"S79AB SBD5 S2\" id=\"t2r_207\">mois + marge 1,80 </span><span class=\"S79AC SBD5 S2\" id=\"t2s_207\">% </span><span class=\"S18F5 SBD3 S2\" id=\"t2t_207\">TOTAL </span><span class=\"S79AD SBD3 S2\" id=\"t2u_207\">45,9 </span><span class=\"S79AE SCAF S2\" id=\"t2v_207\">Ce cr\u00e9dit b\u00e9n\u00e9ficie ainsi d\u2019une garantie de l\u2019\u00c9tat fran\u00e7ais \u00e0 hauteur de 90 </span><span class=\"S79AF SCAF S2\" id=\"t2w_207\">% du montant emprunt\u00e9, dans le cadre des dispositions de la Garantie PGE, conform\u00e9ment aux termes de </span><span class=\"S1086 SCB0 S2\" id=\"t2x_207\">* </span><span class=\"S79B0 SCAF S2\" id=\"t2y_207\">la R\u00e9glementation PGE </span><span class=\"S79B1 SCAF S2\" id=\"t2z_207\">: article </span><span class=\"S79B2 SCAF S2\" id=\"t30_207\">6 de la Loi n\u00b0 </span><span class=\"S79B3 SCAF S2\" id=\"t31_207\">2020-289 du 23 </span><span class=\"S79B4 SCAF S2\" id=\"t32_207\">mars 2020 de Finances Rectificative pour 2020. </span><span class=\"S79B5 S2D8 S2\" id=\"t33_207\">Ventilation par \u00e9ch\u00e9ance </span><span class=\"S1900 S2D2 S2DE S2\" id=\"t34_207\">L\u2019\u00e9volution de l\u2019\u00e9ch\u00e9ancier des emprunts et dettes financi\u00e8res brutes se d\u00e9compose comme suit </span><span class=\"S79B6 S2D2 S2DE S2\" id=\"t35_207\">: </span><span class=\"S7154 SBD3 S2\" id=\"t36_207\">\u00c9ch\u00e9ances </span><span class=\"S79B7 S71F S2\" id=\"t37_207\">Solde </span><span class=\"S79B8 SCAE S2\" id=\"t38_207\">(en milliers d\u2019euros) </span><span class=\"S79B9 S71F S2\" id=\"t39_207\">au </span><span class=\"S79BA S71F S2\" id=\"t3a_207\">30/09/2023 </span><span class=\"S79BB SBD3 S2\" id=\"t3b_207\">30/09/2022 </span><span class=\"S1A5C SBD5 S2\" id=\"t3c_207\">Dettes \u00e0 moins de 1 </span><span class=\"S79BC SBD5 S2\" id=\"t3d_207\">an </span><span class=\"S79BD SBD5 S2\" id=\"t3e_207\">60 </span><span class=\"S79BE SBD5 S2\" id=\"t3f_207\">896 </span><span class=\"S79BF SBD6 S2\" id=\"t3g_207\">(1) </span><span class=\"S5EEB SBD5 S2\" id=\"t3h_207\">18 </span><span class=\"S5EEC SBD5 S2\" id=\"t3i_207\">988 </span><span class=\"SC18 SBD5 S2\" id=\"t3j_207\">Dettes entre 1 </span><span class=\"S79C0 SBD5 S2\" id=\"t3k_207\">an et 2 </span><span class=\"S6AAA SBD5 S2\" id=\"t3l_207\">ans </span><span class=\"S79C1 SBD5 S2\" id=\"t3m_207\">242 </span><span class=\"S79C2 SBD5 S2\" id=\"t3n_207\">54 </span><span class=\"S79C3 SBD5 S2\" id=\"t3o_207\">650 </span><span class=\"S4437 SBD5 S2\" id=\"t3p_207\">Dettes entre 2 </span><span class=\"S79C4 SBD5 S2\" id=\"t3q_207\">ans et 3 </span><span class=\"S79C5 SBD5 S2\" id=\"t3r_207\">ans </span><span class=\"S79C6 SBD5 S2\" id=\"t3s_207\">30 </span><span class=\"S79C7 SBD5 S2\" id=\"t3t_207\">525 </span><span class=\"S79C8 SBD6 S2\" id=\"t3u_207\">(2) </span><span class=\"S79C9 SBD5 S2\" id=\"t3v_207\">201 </span><span class=\"S5132 SBD5 S2\" id=\"t3w_207\">Dettes entre 3 </span><span class=\"S79CA SBD5 S2\" id=\"t3x_207\">ans et 4 </span><span class=\"S79CB SBD5 S2\" id=\"t3y_207\">ans </span><span class=\"S79CC SBD5 S2\" id=\"t3z_207\">297 </span><span class=\"S79CD SBD5 S2\" id=\"t40_207\">598 </span><span class=\"S79CE SBD6 S2\" id=\"t41_207\">(3) </span><span class=\"S79CF SBD5 S2\" id=\"t42_207\">30 </span><span class=\"S57E3 SBD5 S2\" id=\"t43_207\">190 </span><span class=\"S79D0 SBD5 S2\" id=\"t44_207\">Dettes entre 4 </span><span class=\"S79D1 SBD5 S2\" id=\"t45_207\">ans et 5 </span><span class=\"S79D2 SBD5 S2\" id=\"t46_207\">ans </span><span class=\"S79D3 SBD5 S2\" id=\"t47_207\">- </span><span class=\"S79D4 SBD5 S2\" id=\"t48_207\">297 </span><span class=\"S79D5 SBD5 S2\" id=\"t49_207\">583 </span><span class=\"S79D6 SBD5 S2\" id=\"t4a_207\">Dettes \u00e0 plus de 5 </span><span class=\"S79D7 SBD5 S2\" id=\"t4b_207\">ans </span><span class=\"S79D8 SBD5 S2\" id=\"t4c_207\">590 </span><span class=\"S79D9 SBD6 S2\" id=\"t4d_207\">(4) </span><span class=\"S79DA SBD5 S2\" id=\"t4e_207\">1 </span><span class=\"S79DB SBD5 S2\" id=\"t4f_207\">960 </span><span class=\"S56F1 S71F S2\" id=\"t4g_207\">TOTAL </span><span class=\"S79DC S71F S2\" id=\"t4h_207\">389 </span><span class=\"S79DD S71F S2\" id=\"t4i_207\">850 </span><span class=\"S79DE S71F S2\" id=\"t4j_207\">403 </span><span class=\"S79DF S71F S2\" id=\"t4k_207\">572 </span><span class=\"S2E1D SCAF S2\" id=\"t4l_207\">Dont 45 </span><span class=\"S79E0 SCAF S2\" id=\"t4m_207\">549 </span><span class=\"S79E1 SCAF S2\" id=\"t4n_207\">milliers d\u2019euros de Cr\u00e9dits d\u2019accompagnement, 12 </span><span class=\"S79E2 SCAF S2\" id=\"t4o_207\">500 </span><span class=\"S79E3 SCAF S2\" id=\"t4p_207\">milliers d\u2019euros li\u00e9s \u00e0 l\u2019emprunt BNP de la SNC Avoriaz Hermine Loisirs et 1 </span><span class=\"S79E4 SCAF S2\" id=\"t4q_207\">702 </span><span class=\"S79E5 SCAF S2\" id=\"t4r_207\">milliers d\u2019euros correspondant </span><span class=\"S79E6 SCB0 S2\" id=\"t4s_207\">(1) </span><span class=\"S79E7 SCAF S2\" id=\"t4t_207\">\u00e0 des d\u00e9couverts bancaires. </span><span class=\"S22A6 SCAF S2\" id=\"t4u_207\">Dont 20 </span><span class=\"S79E8 SCAF S2\" id=\"t4v_207\">000 </span><span class=\"S79E9 SCAF S2\" id=\"t4w_207\">milliers d\u2019euros li\u00e9s \u00e0 un remboursement sur la ligne de cr\u00e9dit port\u00e9e par PV </span><span class=\"S79EA SCAF S2\" id=\"t4x_207\">SA, 10 </span><span class=\"S79EB SCAF S2\" id=\"t4y_207\">000 </span><span class=\"S79EC SCAF S2\" id=\"t4z_207\">milliers d\u2019euros li\u00e9s \u00e0 un remboursement sur la ligne de cr\u00e9dit port\u00e9e par </span><span class=\"S79ED SCB0 S2\" id=\"t50_207\">(2) </span><span class=\"S22A7 SCAF S2\" id=\"t51_207\">CPE </span><span class=\"S79EE SCAF S2\" id=\"t52_207\">NV et 302 </span><span class=\"S79EF SCAF S2\" id=\"t53_207\">milliers d\u2019euros de Cr\u00e9dits d\u2019accompagnement. </span><span class=\"S22A8 SCAF S2\" id=\"t54_207\">Dont 164 </span><span class=\"S79F0 SCAF S2\" id=\"t55_207\">000 </span><span class=\"S79F1 SCAF S2\" id=\"t56_207\">milliers d\u2019euros li\u00e9s au remboursement de la ligne de cr\u00e9dit port\u00e9e par CPE </span><span class=\"S79F2 SCAF S2\" id=\"t57_207\">NV, 103 </span><span class=\"S79F3 SCAF S2\" id=\"t58_207\">800 </span><span class=\"S79F4 SCAF S2\" id=\"t59_207\">milliers d\u2019euros li\u00e9s au remboursement de la ligne de cr\u00e9dit port\u00e9e par </span><span class=\"S79F5 SCB0 S2\" id=\"t5a_207\">(3) </span><span class=\"S79F6 SCAF S2\" id=\"t5b_207\">PV </span><span class=\"S79F7 SCAF S2\" id=\"t5c_207\">SA, 25 </span><span class=\"S79F8 SCAF S2\" id=\"t5d_207\">000 </span><span class=\"S79F9 SCAF S2\" id=\"t5e_207\">milliers d\u2019euros li\u00e9s au remboursement du PGE, 4 </span><span class=\"S79FA SCAF S2\" id=\"t5f_207\">700 </span><span class=\"S79FB SCAF S2\" id=\"t5g_207\">milliers d\u2019euros li\u00e9s au remboursement des EuroPP. </span><span class=\"S22AE SCAF S2\" id=\"t5h_207\">Dont 590 </span><span class=\"S79FC SCAF S2\" id=\"t5i_207\">milliers d\u2019euros li\u00e9s au remboursement des d\u00e9p\u00f4ts et cautionnements re\u00e7us. </span><span class=\"S79FE S62F5 S2\" id=\"t7_208\">S\u00fbret\u00e9s </span><span class=\"S79FF S2D2 S2DE S2\" id=\"t8_208\">Les lignes de financement mises en place ou r\u00e9install\u00e9es lors des </span><span class=\"S7A00 S2D2 S2DE S2\" id=\"t9_208\">Op\u00e9rations de Restructuration et de Refinancement survenues le </span><span class=\"S21E6 S2D2 S2DE S2\" id=\"ta_208\">16 </span><span class=\"S7A01 S2D2 S2DE S2\" id=\"tb_208\">septembre 2022 sont garanties par </span><span class=\"S7A02 S2D2 S2DE S2\" id=\"tc_208\">: </span><span class=\"S7A03 S2D2 S2DE S2\" id=\"td_208\">l\u2019octroi par PV </span><span class=\"S7A04 S2D2 S2DE S2\" id=\"te_208\">SA d\u2019un nantissement de compte de titres </span><span class=\"S7A05 S2DB S2DE S2\" id=\"tf_208\">E </span><span class=\"S7A06 S2D2 S2DE S2\" id=\"tg_208\">financiers de premier rang de droit fran\u00e7ais portant sur l\u2019action </span><span class=\"S7A07 S2D2 S2DE S2\" id=\"th_208\">unique de CP Holding d\u00e9tenue par PV </span><span class=\"S7A08 S2D2 S2DE S2\" id=\"ti_208\">SA en garantie des </span><span class=\"S7A09 S2D2 S2DE S2\" id=\"tj_208\">obligations de paiement au titre des dettes r\u00e9install\u00e9es chez </span><span class=\"S7A0A S2D2 S2DE S2\" id=\"tk_208\">PV </span><span class=\"S7A0B S2D2 S2DE S2\" id=\"tl_208\">SA et CPE </span><span class=\"S7A0C S2D2 S2DE S2\" id=\"tm_208\">NV, et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S1D1D S2D2 S2DE S2\" id=\"tn_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A0D S2D2 S2DE S2\" id=\"to_208\">; </span><span class=\"S7A0E S2D2 S2DE S2\" id=\"tp_208\">la mise en place par PV </span><span class=\"S7A0F S2D2 S2DE S2\" id=\"tq_208\">SA d\u2019une fiducie-s\u00fbret\u00e9 de premier rang </span><span class=\"S7A10 S2DB S2DE S2\" id=\"tr_208\">E </span><span class=\"S7A11 S2D2 S2DE S2\" id=\"ts_208\">sur les titres de CP Holding (moins une action, laquelle est nantie) </span><span class=\"S7A12 S2D2 S2DE S2\" id=\"tt_208\">en garantie des obligations de paiement de Center Parcs Europe </span><span class=\"S7A13 S2D2 S2DE S2\" id=\"tu_208\">N.V. ou de tout autre oblig\u00e9 au titre de la dette r\u00e9install\u00e9e CPE </span><span class=\"S7A14 S2D2 S2DE S2\" id=\"tv_208\">N.V., de CPSP Belgi\u00eb N.V. au titre d\u2019une ligne de cr\u00e9dit bilat\u00e9rale </span><span class=\"S7A15 S2D2 S2DE S2\" id=\"tw_208\">accord\u00e9e \u00e0 celle-ci par BNP Paribas Fortis, de PV </span><span class=\"S7A16 S2D2 S2DE S2\" id=\"tx_208\">SA ou de tout </span><span class=\"S7A17 S2D2 S2DE S2\" id=\"ty_208\">autre oblig\u00e9 au titre des dettes r\u00e9install\u00e9es de PV </span><span class=\"S7A18 S2D2 S2DE S2\" id=\"tz_208\">SA </span><span class=\"S7A19 S2D2 S2DE S2\" id=\"t10_208\">; </span><span class=\"S7A1A S2D2 S2DE S2\" id=\"t11_208\">l\u2019octroi par PV </span><span class=\"S7A1B S2D2 S2DE S2\" id=\"t12_208\">SA d\u2019un nantissement de premier rang de droit </span><span class=\"S7A1C S2DB S2DE S2\" id=\"t13_208\">E </span><span class=\"S7A1D S2D2 S2DE S2\" id=\"t14_208\">fran\u00e7ais portant sur une partie des cr\u00e9ances d\u00e9tenues par PV </span><span class=\"S7A1E S2D2 S2DE S2\" id=\"t15_208\">SA \u00e0 </span><span class=\"S7A1F S2D2 S2DE S2\" id=\"t16_208\">l\u2019encontre de Pierre </span><span class=\"S7A20 S2D2 S2DE S2\" id=\"t17_208\">et </span><span class=\"S7A21 S2D2 S2DE S2\" id=\"t18_208\">Vacances FI au titre de l\u2019acte de d\u00e9l\u00e9gation </span><span class=\"S7A22 S2D2 S2DE S2\" id=\"t19_208\">sign\u00e9 en date du 9 </span><span class=\"S7A23 S2D2 S2DE S2\" id=\"t1a_208\">septembre 2022, en garantie des obligations </span><span class=\"S7A24 S2D2 S2DE S2\" id=\"t1b_208\">de paiement de PV </span><span class=\"S7A25 S2D2 S2DE S2\" id=\"t1c_208\">SA, de Center Parcs Europe N.V. et de CPSP </span><span class=\"S7A26 S2D2 S2DE S2\" id=\"t1d_208\">Belgi\u00eb N.V. au titre des dettes r\u00e9install\u00e9es PV </span><span class=\"S7A27 S2D2 S2DE S2\" id=\"t1e_208\">SA, de la dette </span><span class=\"S7A28 S2D2 S2DE S2\" id=\"t1f_208\">r\u00e9install\u00e9e CPE </span><span class=\"S7A29 S2D2 S2DE S2\" id=\"t1g_208\">NV et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S7A2A S2D2 S2DE S2\" id=\"t1h_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A2B S2D2 S2DE S2\" id=\"t1i_208\">; </span><span class=\"S7A2C S2D2 S2DE S2\" id=\"t1j_208\">l\u2019octroi par CP Holding d\u2019un nantissement portant sur les actions </span><span class=\"S35DF S2DB S2DE S2\" id=\"t1k_208\">E </span><span class=\"S7A2D S2D2 S2DE S2\" id=\"t1l_208\">CPE </span><span class=\"S7A2E S2D2 S2DE S2\" id=\"t1m_208\">NV en garantie des obligations de paiement au titre des </span><span class=\"S7A2F S2D2 S2DE S2\" id=\"t1n_208\">dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A30 S2D2 S2DE S2\" id=\"t1o_208\">SA et CPE </span><span class=\"S7A31 S2D2 S2DE S2\" id=\"t1p_208\">NV, et d\u2019une ligne de cr\u00e9dit </span><span class=\"S7A32 S2D2 S2DE S2\" id=\"t1q_208\">bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A33 S2D2 S2DE S2\" id=\"t1r_208\">; </span><span class=\"S33F5 S2D2 S2DE S2\" id=\"t1s_208\">Suisse </span><span class=\"S7A34 S2D2 S2DE S2\" id=\"t1t_208\">GmbH en garantie des obligations de paiement au titre </span><span class=\"S7A35 S2D2 S2DE S2\" id=\"t1u_208\">des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A36 S2D2 S2DE S2\" id=\"t1v_208\">SA et CPE </span><span class=\"S7A37 S2D2 S2DE S2\" id=\"t1w_208\">NV, et d\u2019une ligne de </span><span class=\"S7A38 S2D2 S2DE S2\" id=\"t1x_208\">cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas </span><span class=\"S508 S2D2 S2DE S2\" id=\"t1y_208\">Fortis </span><span class=\"S7A39 S2D2 S2DE S2\" id=\"t1z_208\">; </span><span class=\"S7A3A S2D2 S2DE S2\" id=\"t20_208\">l\u2019octroi par CPE </span><span class=\"S7A3B S2D2 S2DE S2\" id=\"t21_208\">NV d\u2019un nantissement de compte de titres </span><span class=\"S48B8 S2DB S2DE S2\" id=\"t22_208\">E </span><span class=\"S7A3C S2D2 S2DE S2\" id=\"t23_208\">financiers portant sur les titres CP Holding Belgique </span><span class=\"S7A3D S2D2 S2DE S2\" id=\"t24_208\">SAS et des </span><span class=\"S4F83 S2D2 S2DE S2\" id=\"t25_208\">nantissements </span><span class=\"S7A3E S2D2 S2DE S2\" id=\"t26_208\">portant </span><span class=\"S7A3F S2D2 S2DE S2\" id=\"t27_208\">sur </span><span class=\"S7A40 S2D2 S2DE S2\" id=\"t28_208\">les </span><span class=\"S7A41 S2D2 S2DE S2\" id=\"t29_208\">actions </span><span class=\"S7A42 S2D2 S2DE S2\" id=\"t2a_208\">Center </span><span class=\"S7A43 S2D2 S2DE S2\" id=\"t2b_208\">Parcs </span><span class=\"S7A44 S2D2 S2DE S2\" id=\"t2c_208\">NL </span><span class=\"S7A45 S2D2 S2DE S2\" id=\"t2d_208\">Holding </span><span class=\"S7A46 S2D2 S2DE S2\" id=\"t2e_208\">BV, les actions Center Parcs Germany Holding </span><span class=\"S7A47 S2D2 S2DE S2\" id=\"t2f_208\">BV, les </span><span class=\"S7A48 S2D2 S2DE S2\" id=\"t2g_208\">actions </span><span class=\"S7A49 S2D2 S2DE S2\" id=\"t2h_208\">titres </span><span class=\"S7A4A S2D2 S2DE S2\" id=\"t2i_208\">CP </span><span class=\"S7A4B S2D2 S2DE S2\" id=\"t2j_208\">Participations </span><span class=\"S7A4C S2D2 S2DE S2\" id=\"t2k_208\">BV, </span><span class=\"S7A4D S2D2 S2DE S2\" id=\"t2l_208\">les </span><span class=\"S7A4E S2D2 S2DE S2\" id=\"t2m_208\">actions </span><span class=\"S4F92 S2D2 S2DE S2\" id=\"t2n_208\">CP </span><span class=\"S6D87 S2D2 S2DE S2\" id=\"t2o_208\">Development </span><span class=\"S7A4F S2D2 S2DE S2\" id=\"t2p_208\">BV, les actions Sunparks </span><span class=\"S7A50 S2D2 S2DE S2\" id=\"t2q_208\">BV et les actions PVCP </span><span class=\"S7A51 S2D2 S2DE S2\" id=\"t2r_208\">l\u2019octroi par CPE </span><span class=\"S7A52 S2D2 S2DE S2\" id=\"t2s_208\">NV d\u2019un nantissement de marques portant sur les </span><span class=\"S7A53 S2DB S2DE S2\" id=\"t2t_208\">E </span><span class=\"S7A54 S2D2 S2DE S2\" id=\"t2u_208\">marques Center Parcs en France, en Belgique en Allemagne et les </span><span class=\"S7A55 S2D2 S2DE S2\" id=\"t2v_208\">marques europ\u00e9ennes en garantie des obligations de paiement </span><span class=\"S7A56 S2D2 S2DE S2\" id=\"t2w_208\">au titre des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A57 S2D2 S2DE S2\" id=\"t2x_208\">SA et CPE </span><span class=\"S7A58 S2D2 S2DE S2\" id=\"t2y_208\">NV, et d\u2019une </span><span class=\"S7A59 S2D2 S2DE S2\" id=\"t2z_208\">ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP </span><span class=\"S2CAE S2D2 S2DE S2\" id=\"t30_208\">Paribas Fortis </span><span class=\"S7A5A S2D2 S2DE S2\" id=\"t31_208\">; </span><span class=\"S7A5B S2D2 S2DE S2\" id=\"t32_208\">l\u2019octroi par CPE </span><span class=\"S7A5C S2D2 S2DE S2\" id=\"t33_208\">NV d\u2019un nantissement portant sur les cr\u00e9ances </span><span class=\"S2CBA S2DB S2DE S2\" id=\"t34_208\">E </span><span class=\"S7A5D S2D2 S2DE S2\" id=\"t35_208\">intra-groupes d\u00e9tenues par CPE </span><span class=\"S7A5E S2D2 S2DE S2\" id=\"t36_208\">NV \u00e0 l\u2019encontre de ses filiales </span><span class=\"S7A5F S2D2 S2DE S2\" id=\"t37_208\">directes et indirectes en garantie des obligations de paiement au </span><span class=\"S7A60 S2D2 S2DE S2\" id=\"t38_208\">titre des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A61 S2D2 S2DE S2\" id=\"t39_208\">SA et CPE </span><span class=\"S7A62 S2D2 S2DE S2\" id=\"t3a_208\">NV, et d\u2019une ligne </span><span class=\"S7A63 S2D2 S2DE S2\" id=\"t3b_208\">de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas </span><span class=\"S528F S2D2 S2DE S2\" id=\"t3c_208\">Fortis </span><span class=\"S7A64 S2D2 S2DE S2\" id=\"t3d_208\">; et </span><span class=\"S7A65 S2D2 S2DE S2\" id=\"t3e_208\">l\u2019octroi par PV FI d\u2019un nantissement de compte de titres </span><span class=\"S191E S2DB S2DE S2\" id=\"t3f_208\">E </span><span class=\"S7A66 S2D2 S2DE S2\" id=\"t3g_208\">financiers de premier rang de droit fran\u00e7ais portant sur les titres </span><span class=\"S7A67 S2D2 S2DE S2\" id=\"t3h_208\">CP Holding Belgique </span><span class=\"S7A68 S2D2 S2DE S2\" id=\"t3i_208\">SAS d\u00e9tenus par PV FI en garantie des </span><span class=\"S7A69 S2D2 S2DE S2\" id=\"t3j_208\">obligations de paiement au titre des dettes r\u00e9install\u00e9es chez </span><span class=\"S7A6A S2D2 S2DE S2\" id=\"t3k_208\">PV </span><span class=\"S7A6B S2D2 S2DE S2\" id=\"t3l_208\">SA et CPE </span><span class=\"S7A6C S2D2 S2DE S2\" id=\"t3m_208\">NV, et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S936 S2D2 S2DE S2\" id=\"t3n_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis. </span><span class=\"S7A6D S2D2 S2DE S2\" id=\"t3o_208\">Les autres s\u00fbret\u00e9s octroy\u00e9es par le Groupe en garantie des </span><span class=\"S7A6E S2D2 S2DE S2\" id=\"t3p_208\">emprunts contract\u00e9s aupr\u00e8s des \u00e9tablissements de cr\u00e9dit sont </span><span class=\"S529F S2D2 S2DE S2\" id=\"t3q_208\">constitu\u00e9es </span><span class=\"S7A6F S2D2 S2DE S2\" id=\"t3r_208\">: </span><span class=\"S7A70 S2D2 S2DE S2\" id=\"t3s_208\">d\u2019une garantie \u00e0 premi\u00e8re demande de 136,9 </span><span class=\"S7A71 S2D2 S2DE S2\" id=\"t3t_208\">millions d\u2019euros </span><span class=\"S3485 S2DB S2DE S2\" id=\"t3u_208\">E </span><span class=\"S7A72 S2D2 S2DE S2\" id=\"t3v_208\">amortissable, accord\u00e9e \u00e0 l\u2019\u00e9tablissement avec lequel a \u00e9t\u00e9 conclu </span><span class=\"S7A73 S2D2 S2DE S2\" id=\"t3w_208\">le contrat de location financement pour les \u00e9quipements du </span><span class=\"S7A74 S2D2 S2DE S2\" id=\"t3x_208\">Domaine du Lac d\u2019Ailette </span><span class=\"S7A75 S2D2 S2DE S2\" id=\"t3y_208\">; </span><span class=\"S7A76 S2D2 S2DE S2\" id=\"t3z_208\">d\u2019une \u00e9l\u00e9vation des cr\u00e9ances de certains cr\u00e9anciers des dettes </span><span class=\"S1B7D S2DB S2DE S2\" id=\"t40_208\">E </span><span class=\"S7A77 S2D2 S2DE S2\" id=\"t41_208\">r\u00e9install\u00e9es </span><span class=\"S7A78 S2D2 S2DE S2\" id=\"t42_208\">\u00e0 </span><span class=\"S7A79 S2D2 S2DE S2\" id=\"t43_208\">hauteur </span><span class=\"S7A7A S2D2 S2DE S2\" id=\"t44_208\">d\u2019un </span><span class=\"S7A7B S2D2 S2DE S2\" id=\"t45_208\">montant </span><span class=\"S7A7C S2D2 S2DE S2\" id=\"t46_208\">total </span><span class=\"S7A7D S2D2 S2DE S2\" id=\"t47_208\">maximum </span><span class=\"S7A7E S2D2 S2DE S2\" id=\"t48_208\">de </span><span class=\"S7A7F S2D2 S2DE S2\" id=\"t49_208\">103,5 </span><span class=\"S7A80 S2D2 S2DE S2\" id=\"t4a_208\">millions d\u2019euros. Cette \u00e9l\u00e9vation est r\u00e9alis\u00e9e via l\u2019octroi de </span><span class=\"S7A81 S2D2 S2DE S2\" id=\"t4b_208\">s\u00fbret\u00e9s de second rang sur l\u2019ensemble des s\u00fbret\u00e9s pr\u00e9vues dans </span><span class=\"S7A82 S2D2 S2DE S2\" id=\"t4c_208\">le cadre des Op\u00e9rations de Restructuration et de Refinancement </span><span class=\"S7A83 S2D2 S2DE S2\" id=\"t4d_208\">du 16 </span><span class=\"S7A84 S2D2 S2DE S2\" id=\"t4e_208\">septembre 2022. </span><span class=\"S7571 S2D2 S2DE S2\" id=\"t4f_208\">L\u2019\u00e9ch\u00e9ancier des s\u00fbret\u00e9s se d\u00e9compose comme suit </span><span class=\"S7A85 S2D2 S2DE S2\" id=\"t4g_208\">: </span><span class=\"S1FEC SBD3 S2\" id=\"t4h_208\">\u00c9ch\u00e9ances </span><span class=\"S7A86 S71F S2\" id=\"t4i_208\">Solde </span><span class=\"S7A87 SCAE S2\" id=\"t4j_208\">(en milliers d\u2019euros) </span><span class=\"S7A88 S71F S2\" id=\"t4k_208\">30/09/2023 </span><span class=\"S7A89 SBD3 S2\" id=\"t4l_208\">30/09/2022 </span><span class=\"S6998 SBD5 S2\" id=\"t4m_208\">Ann\u00e9e N+ </span><span class=\"S7A8A SBD5 S2\" id=\"t4n_208\">1 </span><span class=\"S7A8B SBD5 S2\" id=\"t4o_208\">5 </span><span class=\"S7A8C SBD5 S2\" id=\"t4p_208\">534 </span><span class=\"S7A8D SBD5 S2\" id=\"t4q_208\">5 </span><span class=\"S7A8E SBD5 S2\" id=\"t4r_208\">197 </span><span class=\"S7782 SBD5 S2\" id=\"t4s_208\">Ann\u00e9e N+ </span><span class=\"S7A8F SBD5 S2\" id=\"t4t_208\">2 </span><span class=\"S7A90 SBD5 S2\" id=\"t4u_208\">5 </span><span class=\"S7A91 SBD5 S2\" id=\"t4v_208\">862 </span><span class=\"S7A92 SBD5 S2\" id=\"t4w_208\">5 </span><span class=\"S7786 SBD5 S2\" id=\"t4x_208\">534 </span><span class=\"S7697 SBD5 S2\" id=\"t4y_208\">Ann\u00e9e N+ </span><span class=\"S7A93 SBD5 S2\" id=\"t4z_208\">3 </span><span class=\"S7A94 SBD5 S2\" id=\"t50_208\">6 </span><span class=\"S7A95 SBD5 S2\" id=\"t51_208\">224 </span><span class=\"S7A96 SBD5 S2\" id=\"t52_208\">5 </span><span class=\"S7788 SBD5 S2\" id=\"t53_208\">862 </span><span class=\"S1F4E SBD5 S2\" id=\"t54_208\">Ann\u00e9e N+ </span><span class=\"S7A97 SBD5 S2\" id=\"t55_208\">4 </span><span class=\"S7A98 SBD5 S2\" id=\"t56_208\">110 </span><span class=\"S7A99 SBD5 S2\" id=\"t57_208\">110 </span><span class=\"S7A9A SBD5 S2\" id=\"t58_208\">6 </span><span class=\"S778C SBD5 S2\" id=\"t59_208\">224 </span><span class=\"S327 SBD5 S2\" id=\"t5a_208\">Ann\u00e9e N+ </span><span class=\"S7A9B SBD5 S2\" id=\"t5b_208\">5 </span><span class=\"S7A9C SBD5 S2\" id=\"t5c_208\">7 </span><span class=\"S7A9D SBD5 S2\" id=\"t5d_208\">039 </span><span class=\"S7A9E SBD5 S2\" id=\"t5e_208\">110 </span><span class=\"S7A9F SBD5 S2\" id=\"t5f_208\">110 </span><span class=\"S90F SBD5 S2\" id=\"t5g_208\">Ann\u00e9e &gt; N+ </span><span class=\"S7AA0 SBD5 S2\" id=\"t5h_208\">5 </span><span class=\"S7AA1 SBD5 S2\" id=\"t5i_208\">105 </span><span class=\"S7AA2 SBD5 S2\" id=\"t5j_208\">607 </span><span class=\"S7AA3 SBD5 S2\" id=\"t5k_208\">112 </span><span class=\"S7AA4 SBD5 S2\" id=\"t5l_208\">645 </span><span class=\"S49A2 S71F S2\" id=\"t5m_208\">TOTAL </span><span class=\"S7AA5 S71F S2\" id=\"t5n_208\">240 </span><span class=\"S7AA6 S71F S2\" id=\"t5o_208\">375 </span><span class=\"S7AA7 S71F S2\" id=\"t5p_208\">245 </span><span class=\"S7AA8 S71F S2\" id=\"t5q_208\">573 </span><span class=\"S82E9 S625B S2\" id=\"t2z_224\">\u00c9v\u00e9nements significatifs intervenus depuis </span><span class=\"S82EA S625B S2\" id=\"t30_224\">la </span><span class=\"S82EB S625B S2\" id=\"t31_224\">cl\u00f4ture </span><span class=\"S82EC S625C S2\" id=\"t32_224\">Note </span><span class=\"S82ED S625C S2\" id=\"t33_224\">38 </span><span class=\"S82EE S625B S2\" id=\"t34_224\">de </span><span class=\"S82EF S625B S2\" id=\"t35_224\">l\u2019exercice </span><span class=\"S82F0 S625B S2\" id=\"t36_224\">2022/2023 </span><span class=\"S82F1 S2D8 S2\" id=\"t37_224\">38.1 \u2013 Couverture de taux </span><span class=\"S82F2 S2D2 S2DE S2\" id=\"t38_224\">Dans le cadre de la strat\u00e9gie de couverture du taux d\u2019int\u00e9r\u00eat, le </span><span class=\"S82F3 S2D2 S2DE S2\" id=\"t39_224\">Groupe a mis en place en octobre </span><span class=\"S82F4 S2D2 S2DE S2\" id=\"t3a_224\">2023 une tranche suppl\u00e9mentaire </span><span class=\"S82F5 S2D2 S2DE S2\" id=\"t3b_224\">d\u2019options de taux, qui vient s\u2019ajouter \u00e0 celle mise en place en </span><span class=\"S82F6 S2D2 S2DE S2\" id=\"t3c_224\">juillet </span><span class=\"S82F7 S2D2 S2DE S2\" id=\"t3d_224\">2023 (cf. </span><span class=\"S82F8 S2D2 S2DE S2\" id=\"t3e_224\">note </span><span class=\"S82F9 S2D2 S2DE S2\" id=\"t3f_224\">2, </span><span class=\"S82FA S2D2 S2DE S2\" id=\"t3g_224\">\u00a72.4). </span><span class=\"S82FB S2D2 S2DE S2\" id=\"t3h_224\">Ces options couvriront jusqu\u2019en juin </span><span class=\"S82FC S2D2 S2DE S2\" id=\"t3i_224\">2025 un nominal de </span><span class=\"S3CA3 S2D2 S2DE S2\" id=\"t3j_224\">34,1 </span><span class=\"S82FD S2D2 S2DE S2\" id=\"t3k_224\">millions d\u2019euros de dette. Elle dispose d\u2019un </span><span class=\"S82FE S2DC S2DE S2\" id=\"t3l_224\">strike </span><span class=\"S82FF S2D2 S2DE S2\" id=\"t3m_224\">\u00e0 3,0 </span><span class=\"S8300 S2D2 S2DE S2\" id=\"t3n_224\">% sur </span><span class=\"S8301 S2D2 S2DE S2\" id=\"t3o_224\">l\u2019euribor 3 </span><span class=\"S8302 S2D2 S2DE S2\" id=\"t3p_224\">mois. Pour la mise en place de ces options, le Groupe a </span><span class=\"S8303 S2D2 S2DE S2\" id=\"t3q_224\">vers\u00e9 une prime de 0,2 </span><span class=\"S8304 S2D2 S2DE S2\" id=\"t3r_224\">million d\u2019euros. \u00c0 noter que des nouvelles </span><span class=\"S8305 S2D2 S2DE S2\" id=\"t3s_224\">options seront mises en place dans les 6 </span><span class=\"S8306 S2D2 S2DE S2\" id=\"t3t_224\">prochains mois pour </span><span class=\"S8307 S2D2 S2DE S2\" id=\"t3u_224\">atteindre un nominal couvert de 136,5 </span><span class=\"S8308 S2D2 S2DE S2\" id=\"t3v_224\">millions d\u2019euros jusqu\u2019en </span><span class=\"S287B S2D2 S2DE S2\" id=\"t3w_224\">juin </span><span class=\"S8309 S2D2 S2DE S2\" id=\"t3x_224\">2025. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31109": {
   "value": "<span class=\"S6577 S2D8 S2\" id=\"t2g_177\">1.23 \u2013 Emprunts et dettes financi\u00e8res </span><span class=\"S6578 S2D2 S2DE S2\" id=\"t2h_177\">Tous les emprunts sont initialement enregistr\u00e9s au co\u00fbt qui </span><span class=\"S6579 S2D2 S2DE S2\" id=\"t2i_177\">correspond \u00e0 la juste valeur du montant re\u00e7u nette des co\u00fbts directs </span><span class=\"S657A S2D2 S2DE S2\" id=\"t2j_177\">li\u00e9s \u00e0 la mise en place de l\u2019emprunt. Par la suite, ces emprunts sont </span><span class=\"S657B S2D2 S2DE S2\" id=\"t2k_177\">comptabilis\u00e9s au co\u00fbt amorti en utilisant la m\u00e9thode du taux </span><span class=\"S657C S2D2 S2DE S2\" id=\"t2l_177\">d\u2019int\u00e9r\u00eat effectif, la diff\u00e9rence entre le co\u00fbt et la valeur de </span><span class=\"S657D S2D2 S2DE S2\" id=\"t2m_177\">remboursement \u00e9tant comptabilis\u00e9e dans le compte de r\u00e9sultat sur </span><span class=\"S1DBA S2D2 S2DE S2\" id=\"t2n_177\">la dur\u00e9e des emprunts. </span><span class=\"S657E S2D2 S2DE S2\" id=\"t2o_177\">Le taux d\u2019int\u00e9r\u00eat effectif correspond au taux qui permet d\u2019obtenir la </span><span class=\"S657F S2D2 S2DE S2\" id=\"t2p_177\">valeur comptable d\u2019un emprunt \u00e0 l\u2019origine en actualisant les </span><span class=\"S6580 S2D2 S2DE S2\" id=\"t2q_177\">d\u00e9caissements et encaissements de tr\u00e9sorerie futurs attendus sur </span><span class=\"S6581 S2D2 S2DE S2\" id=\"t2r_177\">sa dur\u00e9e de vie. La valeur comptable de l\u2019emprunt \u00e0 l\u2019origine inclut </span><span class=\"S6582 S2D2 S2DE S2\" id=\"t2s_177\">les co\u00fbts de transactions de l\u2019op\u00e9ration ainsi que toutes les primes </span><span class=\"S1B70 S2D2 S2DE S2\" id=\"t2t_177\">d\u2019\u00e9mission \u00e9ventuelles. </span><span class=\"S6583 S2D2 S2DE S2\" id=\"t2u_177\">En cas de couverture de la charge d\u2019int\u00e9r\u00eats future avec des </span><span class=\"S6584 S2DC S2DE S2\" id=\"t2v_177\">caps</span><span class=\"S6585 S2D2 S2DE S2\" id=\"t2w_177\">, la </span><span class=\"S6586 S2D2 S2DE S2\" id=\"t2x_177\">dette financi\u00e8re dont les flux sont couverts reste comptabilis\u00e9e au </span><span class=\"S2A69 S2D2 S2DE S2\" id=\"t2y_177\">co\u00fbt amorti. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31132": {
   "value": "<span class=\"S6587 S2D8 S2\" id=\"t2z_177\">1.24 \u2013 Instruments d\u00e9riv\u00e9s </span><span class=\"S6588 S2D2 S2DE S2\" id=\"t30_177\">Dans le cas d\u2019emprunts et dettes aupr\u00e8s des \u00e9tablissements de </span><span class=\"S6589 S2D2 S2DE S2\" id=\"t31_177\">cr\u00e9dit \u00e0 taux variable, le Groupe Pierre </span><span class=\"S658A S2D2 S2DE S2\" id=\"t32_177\">&amp; </span><span class=\"S658B S2D2 S2DE S2\" id=\"t33_177\">Vacances-Center Parcs peut </span><span class=\"S658C S2D2 S2DE S2\" id=\"t34_177\">\u00eatre amen\u00e9 \u00e0 couvrir sa charge future d\u2019int\u00e9r\u00eats en utilisant des </span><span class=\"S658D S2D2 S2DE S2\" id=\"t35_177\">instruments d\u00e9riv\u00e9s tels que des </span><span class=\"S658E S2DC S2DE S2\" id=\"t36_177\">swaps </span><span class=\"S658F S2D2 S2DE S2\" id=\"t37_177\">de taux d\u2019int\u00e9r\u00eat ou des </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t38_177\">options de taux. </span><span class=\"S6590 S2D2 S2E1 S2\" id=\"t39_177\">La politique du Groupe est de r\u00e9duire son exposition aux fluctuations </span><span class=\"S6591 S2D2 S2E1 S2\" id=\"t3a_177\">des taux d\u2019int\u00e9r\u00eat. Ce risque fait l\u2019objet d\u2019une gestion centralis\u00e9e qui </span><span class=\"S6592 S2D2 S2E1 S2\" id=\"t3b_177\">permet de d\u00e9finir les grandes orientations en mati\u00e8re de couverture. </span><span class=\"S6593 S2D2 S2E1 S2\" id=\"t3c_177\">Les positions sont n\u00e9goci\u00e9es sur des march\u00e9s de gr\u00e9 \u00e0 gr\u00e9 avec des </span><span class=\"S6594 S2D2 S2E1 S2\" id=\"t3d_177\">contreparties bancaires de premier rang. </span><span class=\"S3968 S2D2 S2DE S2\" id=\"t3e_177\">Le Groupe applique la comptabilit\u00e9 de couverture si </span><span class=\"S6595 S2D2 S2DE S2\" id=\"t3f_177\">: </span><span class=\"S6596 S2D2 S2DE S2\" id=\"t3g_177\">la relation de couverture est clairement document\u00e9e \u00e0 la date de </span><span class=\"S6597 S2DB S2DE S2\" id=\"t3h_177\">E </span><span class=\"S37D3 S2D2 S2DE S2\" id=\"t3i_177\">mise en place </span><span class=\"S6598 S2D2 S2DE S2\" id=\"t3j_177\">; et </span><span class=\"S6599 S2D2 S2DE S2\" id=\"t3k_177\">l\u2019efficacit\u00e9 de la relation de couverture est d\u00e9montr\u00e9e de fa\u00e7on </span><span class=\"S3975 S2DB S2DE S2\" id=\"t3l_177\">E </span><span class=\"S37D6 S2D2 S2DE S2\" id=\"t3m_177\">prospective et r\u00e9trospective \u00e0 chaque arr\u00eat\u00e9 comptable. </span><span class=\"S659A S2D2 S2DE S2\" id=\"t3n_177\">Les instruments financiers d\u00e9riv\u00e9s sont enregistr\u00e9s au bilan \u00e0 leur </span><span class=\"S279E S2D2 S2DE S2\" id=\"t3o_177\">juste valeur. La valeur de march\u00e9 est \u00e9tablie sur la base des donn\u00e9es </span><span class=\"S659B S2D2 S2DE S2\" id=\"t3p_177\">de march\u00e9 et est confirm\u00e9e par des cotations d\u2019\u00e9tablissements </span><span class=\"S659C S2D2 S2DE S2\" id=\"t3q_177\">financiers. </span><span class=\"S659D S2D2 S124C S2\" id=\"t3r_177\">Les variations de juste valeur des instruments document\u00e9s comme </span><span class=\"S659E S2D2 S124C S2\" id=\"t3s_177\">instruments de couverture de flux de tr\u00e9sorerie sont comptabilis\u00e9es </span><span class=\"S659F S2D2 S124C S2\" id=\"t3t_177\">directement dans les capitaux propres pour la partie efficace de la </span><span class=\"S65A0 S2D2 S124C S2\" id=\"t3u_177\">couverture. En l\u2019absence de relation de couverture document\u00e9e les </span><span class=\"S65A1 S2D2 S124C S2\" id=\"t3v_177\">variations </span><span class=\"S65A2 S2D2 S124C S2\" id=\"t3w_177\">de </span><span class=\"S65A3 S2D2 S124C S2\" id=\"t3x_177\">valeur </span><span class=\"S65A4 S2D2 S124C S2\" id=\"t3y_177\">des </span><span class=\"S65A5 S2D2 S124C S2\" id=\"t3z_177\">instruments </span><span class=\"S65A6 S2D2 S124C S2\" id=\"t40_177\">financiers </span><span class=\"S65A7 S2D2 S124C S2\" id=\"t41_177\">d\u00e9riv\u00e9s </span><span class=\"S65A8 S2D2 S124C S2\" id=\"t42_177\">sont </span><span class=\"S65A9 S2D2 S124C S2\" id=\"t43_177\">enregistr\u00e9es en r\u00e9sultat financier. La partie inefficace des couvertures </span><span class=\"S65AA S2D2 S124C S2\" id=\"t44_177\">document\u00e9es est \u00e9galement enregistr\u00e9e en r\u00e9sultat financier. </span><span class=\"S685C S2D8 S2\" id=\"t2l_182\">2.4 \u2013 Mise en place de couvertures de taux </span><span class=\"S685D S2D2 S2DE S2\" id=\"t2m_182\">Suite aux Op\u00e9rations de Restructuration et de Refinancement </span><span class=\"S685E S2D2 S2DE S2\" id=\"t2n_182\">intervenues le 16 </span><span class=\"S685F S2D2 S2DE S2\" id=\"t2o_182\">septembre 2022, l\u2019essentiel de la dette du Groupe </span><span class=\"S6860 S2D2 S2DE S2\" id=\"t2p_182\">a \u00e9t\u00e9 r\u00e9install\u00e9e \u00e0 un horizon de 5 </span><span class=\"S6861 S2D2 S2DE S2\" id=\"t2q_182\">ans. L\u2019environnement incertain </span><span class=\"S6862 S2D2 S2DE S2\" id=\"t2r_182\">actuel sur les taux d\u2019int\u00e9r\u00eat a amen\u00e9 le Groupe \u00e0 faire le choix de </span><span class=\"S6863 S2D2 S2DE S2\" id=\"t2s_182\">couvrir sa dette quasi exclusivement \u00e0 taux variable contre une </span><span class=\"S6864 S2D2 S2DE S2\" id=\"t2t_182\">hausse des taux significative par la mise en place d\u2019achat d\u2019options </span><span class=\"S6865 S2D2 S2DE S2\" id=\"t2u_182\">de taux (CAP). Cette couverture a \u00e9t\u00e9 document\u00e9e par le Groupe en </span><span class=\"S6866 S2D2 S2DE S2\" id=\"t2v_182\">conformit\u00e9 avec la norme IFRS </span><span class=\"S6867 S2D2 S2DE S2\" id=\"t2w_182\">9 </span><span class=\"S6868 S2D2 S2DE S2\" id=\"t2x_182\">relative aux instruments </span><span class=\"S23BA S2D2 S2DE S2\" id=\"t2y_182\">financiers </span><span class=\"S6869 S2D2 S2DE S2\" id=\"t2z_182\">sous forme de couverture de flux de tr\u00e9sorerie. </span><span class=\"S686A S2D2 S2DE S2\" id=\"t30_182\">La valeur temps des options achet\u00e9es a \u00e9t\u00e9 assimil\u00e9e au co\u00fbt de </span><span class=\"S686B S2D2 S2DE S2\" id=\"t31_182\">couverture conform\u00e9ment \u00e0 la possibilit\u00e9 offerte par la norme. Par </span><span class=\"S686C S2D2 S2DE S2\" id=\"t32_182\">cons\u00e9quent, les variations de la valeur temps de ces options ont \u00e9t\u00e9 </span><span class=\"S686D S2D2 S2DE S2\" id=\"t33_182\">comptabilis\u00e9es dans les autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S686E S2D2 S2DE S2\" id=\"t34_182\">La valeur intrins\u00e8que de ces options constitue un instrument de </span><span class=\"S686F S2D2 S2DE S2\" id=\"t35_182\">couverture parfaitement efficace dont les variations sont \u00e9galement </span><span class=\"S342 S2D2 S2DE S2\" id=\"t36_182\">comptabilis\u00e9es dans les autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S6870 S2D2 S2DE S2\" id=\"t37_182\">L\u2019amortissement de la prime d\u2019origine et les coupons courus et </span><span class=\"S6871 S2D2 S2DE S2\" id=\"t38_182\">\u00e9chus sur les </span><span class=\"S6872 S2DC S2DE S2\" id=\"t39_182\">caps </span><span class=\"S6873 S2D2 S2DE S2\" id=\"t3a_182\">impactent le r\u00e9sultat financier, en contrepartie </span><span class=\"S2211 S2D2 S2DE S2\" id=\"t3b_182\">des OCI et par sym\u00e9trie avec la dette couverte. </span><span class=\"S6874 S2D2 S2DE S2\" id=\"t3c_182\">Les options mises en place en novembre </span><span class=\"S6875 S2D2 S2DE S2\" id=\"t3d_182\">2022 couvriront jusqu\u2019en </span><span class=\"S22EC S2D2 S2DE S2\" id=\"t3e_182\">juin </span><span class=\"S6876 S2D2 S2DE S2\" id=\"t3f_182\">2024 un nominal de 136,5 </span><span class=\"S6877 S2D2 S2DE S2\" id=\"t3g_182\">millions d\u2019euros de dette, ce qui </span><span class=\"S5BF2 S2D2 S2DE S2\" id=\"t3h_182\">repr\u00e9sente </span><span class=\"S6878 S2D2 S2DE S2\" id=\"t3i_182\">89 </span><span class=\"S6879 S2D2 S2DE S2\" id=\"t3j_182\">% </span><span class=\"S687A S2D2 S2DE S2\" id=\"t3k_182\">de </span><span class=\"S687B S2D2 S2DE S2\" id=\"t3l_182\">la </span><span class=\"S687C S2D2 S2DE S2\" id=\"t3m_182\">dette </span><span class=\"S687D S2D2 S2DE S2\" id=\"t3n_182\">\u00e0 </span><span class=\"S687E S2D2 S2DE S2\" id=\"t3o_182\">taux </span><span class=\"S687F S2D2 S2DE S2\" id=\"t3p_182\">variable </span><span class=\"S6880 S2D2 S2DE S2\" id=\"t3q_182\">port\u00e9e </span><span class=\"S6881 S2D2 S2DE S2\" id=\"t3r_182\">par </span><span class=\"S438 S2D2 S2DE S2\" id=\"t3s_182\">Pierre </span><span class=\"S6882 S2D2 S2DE S2\" id=\"t3t_182\">et </span><span class=\"S6883 S2D2 S2DE S2\" id=\"t3u_182\">Vacances </span><span class=\"S6884 S2D2 S2DE S2\" id=\"t3v_182\">SA. Elle dispose d\u2019un </span><span class=\"S6885 S2DC S2DE S2\" id=\"t3w_182\">strike </span><span class=\"S6886 S2D2 S2DE S2\" id=\"t3x_182\">\u00e0 2,0 </span><span class=\"S6887 S2D2 S2DE S2\" id=\"t3y_182\">% sur l\u2019euribor </span><span class=\"S6888 S2D2 S2DE S2\" id=\"t3z_182\">3 </span><span class=\"S6889 S2D2 S2DE S2\" id=\"t40_182\">mois. Pour la mise en place de ces options, le Groupe a vers\u00e9 une </span><span class=\"S22FC S2D2 S2DE S2\" id=\"t41_182\">prime de 2,0 </span><span class=\"S688A S2D2 S2DE S2\" id=\"t42_182\">millions d\u2019euros. </span><span class=\"S688B S2D2 S2DE S2\" id=\"t43_182\">Les options mises en place en juillet </span><span class=\"S688C S2D2 S2DE S2\" id=\"t44_182\">2023 couvriront jusqu\u2019en </span><span class=\"S63CC S2D2 S2DE S2\" id=\"t45_182\">juin </span><span class=\"S688D S2D2 S2DE S2\" id=\"t46_182\">2025 un nominal de 34,1 </span><span class=\"S688E S2D2 S2DE S2\" id=\"t47_182\">millions d\u2019euros de dette. Elle dispose </span><span class=\"S3791 S2D2 S2DE S2\" id=\"t48_182\">d\u2019un </span><span class=\"S688F S2DC S2DE S2\" id=\"t49_182\">strike </span><span class=\"S6890 S2D2 S2DE S2\" id=\"t4a_182\">\u00e0 3,0 </span><span class=\"S6891 S2D2 S2DE S2\" id=\"t4b_182\">% sur l\u2019euribor 3 </span><span class=\"S6892 S2D2 S2DE S2\" id=\"t4c_182\">mois. Pour la mise en place de ces </span><span class=\"S6893 S2D2 S2DE S2\" id=\"t4d_182\">options, le Groupe a vers\u00e9 une prime de 0,3 </span><span class=\"S6894 S2D2 S2DE S2\" id=\"t4e_182\">million d\u2019euros. </span><span class=\"S6895 S2D2 S2DE S2\" id=\"t4f_182\">Au 30 </span><span class=\"S6896 S2D2 S2DE S2\" id=\"t4g_182\">septembre 2023, la juste valeur des options comptabilis\u00e9es </span><span class=\"S6897 S2D2 S2DE S2\" id=\"t4h_182\">sous forme de couverture de flux de tr\u00e9sorerie est de 2,1 </span><span class=\"S6898 S2D2 S2DE S2\" id=\"t4i_182\">millions </span><span class=\"S6899 S2D2 S2DE S2\" id=\"t4j_182\">d\u2019euros. La r\u00e9serve constitu\u00e9e dans les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S689A S2D2 S2DE S2\" id=\"t4k_182\">global et relative \u00e0 ces m\u00eames options apr\u00e8s effet de l\u2019imposition </span><span class=\"S689B S2D2 S2DE S2\" id=\"t4l_182\">diff\u00e9r\u00e9e est de 0,7 </span><span class=\"S689C S2D2 S2DE S2\" id=\"t4m_182\">million d\u2019euros \u00e0 la m\u00eame date. L\u2019impact de ces </span><span class=\"S25FA S2DC S2DE S2\" id=\"t4n_182\">caps </span><span class=\"S689D S2D2 S2DE S2\" id=\"t4o_182\">dans le r\u00e9sultat financier de l\u2019exercice 2022/2023 est de </span><span class=\"S689E S2D2 S2DE S2\" id=\"t4p_182\">- </span><span class=\"S689F S2D2 S2DE S2\" id=\"t4q_182\">1,1 </span><span class=\"S68A0 S2D2 S2DE S2\" id=\"t4r_182\">million d\u2019euros. </span><span class=\"S75C4 S2D8 S2\" id=\"t34_200\">14.2 \u2013 Actifs financiers courants </span><span class=\"S75C5 SBD4 S2\" id=\"t35_200\">(en milliers d\u2019euros) </span><span class=\"S75C6 S71F S2\" id=\"t36_200\">30/09/2023 </span><span class=\"S75C7 SBD3 S2\" id=\"t37_200\">30/09/2022 </span><span class=\"S1C09 SBD5 S2\" id=\"t38_200\">Comptes courants externes </span><span class=\"S75C8 SBD5 S2\" id=\"t39_200\">15 </span><span class=\"S75C9 SBD5 S2\" id=\"t3a_200\">766 </span><span class=\"S75CA SBD5 S2\" id=\"t3b_200\">98 </span><span class=\"S75CB SBD5 S2\" id=\"t3c_200\">498 </span><span class=\"S5472 SBD5 S2\" id=\"t3d_200\">Pr\u00eats \u00ab </span><span class=\"S75CC SBD5 S2\" id=\"t3e_200\">Propri\u00e9t\u00e9 Pierre </span><span class=\"S75CD SBD5 S2\" id=\"t3f_200\">&amp; </span><span class=\"S75CE SBD5 S2\" id=\"t3g_200\">Vacances </span><span class=\"S75CF SBD5 S2\" id=\"t3h_200\">\u00bb </span><span class=\"S75D0 SBD5 S2\" id=\"t3i_200\">5 </span><span class=\"S75D1 SBD5 S2\" id=\"t3j_200\">482 </span><span class=\"S75D2 SBD5 S2\" id=\"t3k_200\">8 </span><span class=\"S75D3 SBD5 S2\" id=\"t3l_200\">226 </span><span class=\"S2C21 SBD5 S2\" id=\"t3m_200\">Instruments d\u00e9riv\u00e9s de couverture </span><span class=\"S75D4 SBD5 S2\" id=\"t3n_200\">2 </span><span class=\"S75D5 SBD5 S2\" id=\"t3o_200\">117 </span><span class=\"S75D6 SBD5 S2\" id=\"t3p_200\">- </span><span class=\"S1839 S71F S2\" id=\"t3q_200\">TOTAL </span><span class=\"S75D7 S71F S2\" id=\"t3r_200\">23 </span><span class=\"S75D8 S71F S2\" id=\"t3s_200\">365 </span><span class=\"S75D9 S71F S2\" id=\"t3t_200\">106 </span><span class=\"S75DA S71F S2\" id=\"t3u_200\">724 </span><span class=\"S75EB S2D2 S2DE S2\" id=\"t4e_200\">Les instruments d\u00e9riv\u00e9s de couverture, \u00e0 savoir les </span><span class=\"S75EC S2DC S2DE S2\" id=\"t4f_200\">caps</span><span class=\"S75ED S2D2 S2DE S2\" id=\"t4g_200\">, ont \u00e9t\u00e9 </span><span class=\"S75EE S2D2 S2DE S2\" id=\"t4h_200\">enregistr\u00e9s \u00e0 leur juste valeur qui a \u00e9t\u00e9 d\u00e9termin\u00e9e \u00e0 l\u2019aide de </span><span class=\"S75EF S2D2 S2DE S2\" id=\"t4i_200\">techniques de valorisation dont les param\u00e8tres significatifs sont </span><span class=\"S75F0 S2D2 S2DE S2\" id=\"t4j_200\">observables </span><span class=\"S75F1 S2D2 S2DE S2\" id=\"t4k_200\">sur </span><span class=\"S75F2 S2D2 S2DE S2\" id=\"t4l_200\">les </span><span class=\"S75F3 S2D2 S2DE S2\" id=\"t4m_200\">march\u00e9s, </span><span class=\"S75F4 S2D2 S2DE S2\" id=\"t4n_200\">directement </span><span class=\"S75F5 S2D2 S2DE S2\" id=\"t4o_200\">ou </span><span class=\"S75F6 S2D2 S2DE S2\" id=\"t4p_200\">indirectement </span><span class=\"S75F7 S2D2 S2DE S2\" id=\"t4q_200\">(cf. </span><span class=\"S75F8 S2D2 S2DE S2\" id=\"t4r_200\">note </span><span class=\"S75F9 S2D2 S2DE S2\" id=\"t4s_200\">2, \u00a72.4). Au sens de la norme IFRS </span><span class=\"S75FA S2D2 S2DE S2\" id=\"t4t_200\">13, ces instruments </span><span class=\"S6FEC S2D2 S2DE S2\" id=\"t4u_200\">appartiennent au niveau </span><span class=\"S75FB S2D2 S2DE S2\" id=\"t4v_200\">2 de la hi\u00e9rarchie de juste valeur. </span><span class=\"S82E9 S625B S2\" id=\"t2z_224\">\u00c9v\u00e9nements significatifs intervenus depuis </span><span class=\"S82EA S625B S2\" id=\"t30_224\">la </span><span class=\"S82EB S625B S2\" id=\"t31_224\">cl\u00f4ture </span><span class=\"S82EC S625C S2\" id=\"t32_224\">Note </span><span class=\"S82ED S625C S2\" id=\"t33_224\">38 </span><span class=\"S82EE S625B S2\" id=\"t34_224\">de </span><span class=\"S82EF S625B S2\" id=\"t35_224\">l\u2019exercice </span><span class=\"S82F0 S625B S2\" id=\"t36_224\">2022/2023 </span><span class=\"S82F1 S2D8 S2\" id=\"t37_224\">38.1 \u2013 Couverture de taux </span><span class=\"S82F2 S2D2 S2DE S2\" id=\"t38_224\">Dans le cadre de la strat\u00e9gie de couverture du taux d\u2019int\u00e9r\u00eat, le </span><span class=\"S82F3 S2D2 S2DE S2\" id=\"t39_224\">Groupe a mis en place en octobre </span><span class=\"S82F4 S2D2 S2DE S2\" id=\"t3a_224\">2023 une tranche suppl\u00e9mentaire </span><span class=\"S82F5 S2D2 S2DE S2\" id=\"t3b_224\">d\u2019options de taux, qui vient s\u2019ajouter \u00e0 celle mise en place en </span><span class=\"S82F6 S2D2 S2DE S2\" id=\"t3c_224\">juillet </span><span class=\"S82F7 S2D2 S2DE S2\" id=\"t3d_224\">2023 (cf. </span><span class=\"S82F8 S2D2 S2DE S2\" id=\"t3e_224\">note </span><span class=\"S82F9 S2D2 S2DE S2\" id=\"t3f_224\">2, </span><span class=\"S82FA S2D2 S2DE S2\" id=\"t3g_224\">\u00a72.4). </span><span class=\"S82FB S2D2 S2DE S2\" id=\"t3h_224\">Ces options couvriront jusqu\u2019en juin </span><span class=\"S82FC S2D2 S2DE S2\" id=\"t3i_224\">2025 un nominal de </span><span class=\"S3CA3 S2D2 S2DE S2\" id=\"t3j_224\">34,1 </span><span class=\"S82FD S2D2 S2DE S2\" id=\"t3k_224\">millions d\u2019euros de dette. Elle dispose d\u2019un </span><span class=\"S82FE S2DC S2DE S2\" id=\"t3l_224\">strike </span><span class=\"S82FF S2D2 S2DE S2\" id=\"t3m_224\">\u00e0 3,0 </span><span class=\"S8300 S2D2 S2DE S2\" id=\"t3n_224\">% sur </span><span class=\"S8301 S2D2 S2DE S2\" id=\"t3o_224\">l\u2019euribor 3 </span><span class=\"S8302 S2D2 S2DE S2\" id=\"t3p_224\">mois. Pour la mise en place de ces options, le Groupe a </span><span class=\"S8303 S2D2 S2DE S2\" id=\"t3q_224\">vers\u00e9 une prime de 0,2 </span><span class=\"S8304 S2D2 S2DE S2\" id=\"t3r_224\">million d\u2019euros. \u00c0 noter que des nouvelles </span><span class=\"S8305 S2D2 S2DE S2\" id=\"t3s_224\">options seront mises en place dans les 6 </span><span class=\"S8306 S2D2 S2DE S2\" id=\"t3t_224\">prochains mois pour </span><span class=\"S8307 S2D2 S2DE S2\" id=\"t3u_224\">atteindre un nominal couvert de 136,5 </span><span class=\"S8308 S2D2 S2DE S2\" id=\"t3v_224\">millions d\u2019euros jusqu\u2019en </span><span class=\"S287B S2D2 S2DE S2\" id=\"t3w_224\">juin </span><span class=\"S8309 S2D2 S2DE S2\" id=\"t3x_224\">2025. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31133": {
   "value": "<span class=\"S6587 S2D8 S2\" id=\"t2z_177\">1.24 \u2013 Instruments d\u00e9riv\u00e9s </span><span class=\"S6588 S2D2 S2DE S2\" id=\"t30_177\">Dans le cas d\u2019emprunts et dettes aupr\u00e8s des \u00e9tablissements de </span><span class=\"S6589 S2D2 S2DE S2\" id=\"t31_177\">cr\u00e9dit \u00e0 taux variable, le Groupe Pierre </span><span class=\"S658A S2D2 S2DE S2\" id=\"t32_177\">&amp; </span><span class=\"S658B S2D2 S2DE S2\" id=\"t33_177\">Vacances-Center Parcs peut </span><span class=\"S658C S2D2 S2DE S2\" id=\"t34_177\">\u00eatre amen\u00e9 \u00e0 couvrir sa charge future d\u2019int\u00e9r\u00eats en utilisant des </span><span class=\"S658D S2D2 S2DE S2\" id=\"t35_177\">instruments d\u00e9riv\u00e9s tels que des </span><span class=\"S658E S2DC S2DE S2\" id=\"t36_177\">swaps </span><span class=\"S658F S2D2 S2DE S2\" id=\"t37_177\">de taux d\u2019int\u00e9r\u00eat ou des </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t38_177\">options de taux. </span><span class=\"S6590 S2D2 S2E1 S2\" id=\"t39_177\">La politique du Groupe est de r\u00e9duire son exposition aux fluctuations </span><span class=\"S6591 S2D2 S2E1 S2\" id=\"t3a_177\">des taux d\u2019int\u00e9r\u00eat. Ce risque fait l\u2019objet d\u2019une gestion centralis\u00e9e qui </span><span class=\"S6592 S2D2 S2E1 S2\" id=\"t3b_177\">permet de d\u00e9finir les grandes orientations en mati\u00e8re de couverture. </span><span class=\"S6593 S2D2 S2E1 S2\" id=\"t3c_177\">Les positions sont n\u00e9goci\u00e9es sur des march\u00e9s de gr\u00e9 \u00e0 gr\u00e9 avec des </span><span class=\"S6594 S2D2 S2E1 S2\" id=\"t3d_177\">contreparties bancaires de premier rang. </span><span class=\"S3968 S2D2 S2DE S2\" id=\"t3e_177\">Le Groupe applique la comptabilit\u00e9 de couverture si </span><span class=\"S6595 S2D2 S2DE S2\" id=\"t3f_177\">: </span><span class=\"S6596 S2D2 S2DE S2\" id=\"t3g_177\">la relation de couverture est clairement document\u00e9e \u00e0 la date de </span><span class=\"S6597 S2DB S2DE S2\" id=\"t3h_177\">E </span><span class=\"S37D3 S2D2 S2DE S2\" id=\"t3i_177\">mise en place </span><span class=\"S6598 S2D2 S2DE S2\" id=\"t3j_177\">; et </span><span class=\"S6599 S2D2 S2DE S2\" id=\"t3k_177\">l\u2019efficacit\u00e9 de la relation de couverture est d\u00e9montr\u00e9e de fa\u00e7on </span><span class=\"S3975 S2DB S2DE S2\" id=\"t3l_177\">E </span><span class=\"S37D6 S2D2 S2DE S2\" id=\"t3m_177\">prospective et r\u00e9trospective \u00e0 chaque arr\u00eat\u00e9 comptable. </span><span class=\"S659A S2D2 S2DE S2\" id=\"t3n_177\">Les instruments financiers d\u00e9riv\u00e9s sont enregistr\u00e9s au bilan \u00e0 leur </span><span class=\"S279E S2D2 S2DE S2\" id=\"t3o_177\">juste valeur. La valeur de march\u00e9 est \u00e9tablie sur la base des donn\u00e9es </span><span class=\"S659B S2D2 S2DE S2\" id=\"t3p_177\">de march\u00e9 et est confirm\u00e9e par des cotations d\u2019\u00e9tablissements </span><span class=\"S659C S2D2 S2DE S2\" id=\"t3q_177\">financiers. </span><span class=\"S659D S2D2 S124C S2\" id=\"t3r_177\">Les variations de juste valeur des instruments document\u00e9s comme </span><span class=\"S659E S2D2 S124C S2\" id=\"t3s_177\">instruments de couverture de flux de tr\u00e9sorerie sont comptabilis\u00e9es </span><span class=\"S659F S2D2 S124C S2\" id=\"t3t_177\">directement dans les capitaux propres pour la partie efficace de la </span><span class=\"S65A0 S2D2 S124C S2\" id=\"t3u_177\">couverture. En l\u2019absence de relation de couverture document\u00e9e les </span><span class=\"S65A1 S2D2 S124C S2\" id=\"t3v_177\">variations </span><span class=\"S65A2 S2D2 S124C S2\" id=\"t3w_177\">de </span><span class=\"S65A3 S2D2 S124C S2\" id=\"t3x_177\">valeur </span><span class=\"S65A4 S2D2 S124C S2\" id=\"t3y_177\">des </span><span class=\"S65A5 S2D2 S124C S2\" id=\"t3z_177\">instruments </span><span class=\"S65A6 S2D2 S124C S2\" id=\"t40_177\">financiers </span><span class=\"S65A7 S2D2 S124C S2\" id=\"t41_177\">d\u00e9riv\u00e9s </span><span class=\"S65A8 S2D2 S124C S2\" id=\"t42_177\">sont </span><span class=\"S65A9 S2D2 S124C S2\" id=\"t43_177\">enregistr\u00e9es en r\u00e9sultat financier. La partie inefficace des couvertures </span><span class=\"S65AA S2D2 S124C S2\" id=\"t44_177\">document\u00e9es est \u00e9galement enregistr\u00e9e en r\u00e9sultat financier. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31134": {
   "value": "<span class=\"S6587 S2D8 S2\" id=\"t2z_177\">1.24 \u2013 Instruments d\u00e9riv\u00e9s </span><span class=\"S6588 S2D2 S2DE S2\" id=\"t30_177\">Dans le cas d\u2019emprunts et dettes aupr\u00e8s des \u00e9tablissements de </span><span class=\"S6589 S2D2 S2DE S2\" id=\"t31_177\">cr\u00e9dit \u00e0 taux variable, le Groupe Pierre </span><span class=\"S658A S2D2 S2DE S2\" id=\"t32_177\">&amp; </span><span class=\"S658B S2D2 S2DE S2\" id=\"t33_177\">Vacances-Center Parcs peut </span><span class=\"S658C S2D2 S2DE S2\" id=\"t34_177\">\u00eatre amen\u00e9 \u00e0 couvrir sa charge future d\u2019int\u00e9r\u00eats en utilisant des </span><span class=\"S658D S2D2 S2DE S2\" id=\"t35_177\">instruments d\u00e9riv\u00e9s tels que des </span><span class=\"S658E S2DC S2DE S2\" id=\"t36_177\">swaps </span><span class=\"S658F S2D2 S2DE S2\" id=\"t37_177\">de taux d\u2019int\u00e9r\u00eat ou des </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t38_177\">options de taux. </span><span class=\"S6590 S2D2 S2E1 S2\" id=\"t39_177\">La politique du Groupe est de r\u00e9duire son exposition aux fluctuations </span><span class=\"S6591 S2D2 S2E1 S2\" id=\"t3a_177\">des taux d\u2019int\u00e9r\u00eat. Ce risque fait l\u2019objet d\u2019une gestion centralis\u00e9e qui </span><span class=\"S6592 S2D2 S2E1 S2\" id=\"t3b_177\">permet de d\u00e9finir les grandes orientations en mati\u00e8re de couverture. </span><span class=\"S6593 S2D2 S2E1 S2\" id=\"t3c_177\">Les positions sont n\u00e9goci\u00e9es sur des march\u00e9s de gr\u00e9 \u00e0 gr\u00e9 avec des </span><span class=\"S6594 S2D2 S2E1 S2\" id=\"t3d_177\">contreparties bancaires de premier rang. </span><span class=\"S3968 S2D2 S2DE S2\" id=\"t3e_177\">Le Groupe applique la comptabilit\u00e9 de couverture si </span><span class=\"S6595 S2D2 S2DE S2\" id=\"t3f_177\">: </span><span class=\"S6596 S2D2 S2DE S2\" id=\"t3g_177\">la relation de couverture est clairement document\u00e9e \u00e0 la date de </span><span class=\"S6597 S2DB S2DE S2\" id=\"t3h_177\">E </span><span class=\"S37D3 S2D2 S2DE S2\" id=\"t3i_177\">mise en place </span><span class=\"S6598 S2D2 S2DE S2\" id=\"t3j_177\">; et </span><span class=\"S6599 S2D2 S2DE S2\" id=\"t3k_177\">l\u2019efficacit\u00e9 de la relation de couverture est d\u00e9montr\u00e9e de fa\u00e7on </span><span class=\"S3975 S2DB S2DE S2\" id=\"t3l_177\">E </span><span class=\"S37D6 S2D2 S2DE S2\" id=\"t3m_177\">prospective et r\u00e9trospective \u00e0 chaque arr\u00eat\u00e9 comptable. </span><span class=\"S659A S2D2 S2DE S2\" id=\"t3n_177\">Les instruments financiers d\u00e9riv\u00e9s sont enregistr\u00e9s au bilan \u00e0 leur </span><span class=\"S279E S2D2 S2DE S2\" id=\"t3o_177\">juste valeur. La valeur de march\u00e9 est \u00e9tablie sur la base des donn\u00e9es </span><span class=\"S659B S2D2 S2DE S2\" id=\"t3p_177\">de march\u00e9 et est confirm\u00e9e par des cotations d\u2019\u00e9tablissements </span><span class=\"S659C S2D2 S2DE S2\" id=\"t3q_177\">financiers. </span><span class=\"S659D S2D2 S124C S2\" id=\"t3r_177\">Les variations de juste valeur des instruments document\u00e9s comme </span><span class=\"S659E S2D2 S124C S2\" id=\"t3s_177\">instruments de couverture de flux de tr\u00e9sorerie sont comptabilis\u00e9es </span><span class=\"S659F S2D2 S124C S2\" id=\"t3t_177\">directement dans les capitaux propres pour la partie efficace de la </span><span class=\"S65A0 S2D2 S124C S2\" id=\"t3u_177\">couverture. En l\u2019absence de relation de couverture document\u00e9e les </span><span class=\"S65A1 S2D2 S124C S2\" id=\"t3v_177\">variations </span><span class=\"S65A2 S2D2 S124C S2\" id=\"t3w_177\">de </span><span class=\"S65A3 S2D2 S124C S2\" id=\"t3x_177\">valeur </span><span class=\"S65A4 S2D2 S124C S2\" id=\"t3y_177\">des </span><span class=\"S65A5 S2D2 S124C S2\" id=\"t3z_177\">instruments </span><span class=\"S65A6 S2D2 S124C S2\" id=\"t40_177\">financiers </span><span class=\"S65A7 S2D2 S124C S2\" id=\"t41_177\">d\u00e9riv\u00e9s </span><span class=\"S65A8 S2D2 S124C S2\" id=\"t42_177\">sont </span><span class=\"S65A9 S2D2 S124C S2\" id=\"t43_177\">enregistr\u00e9es en r\u00e9sultat financier. La partie inefficace des couvertures </span><span class=\"S65AA S2D2 S124C S2\" id=\"t44_177\">document\u00e9es est \u00e9galement enregistr\u00e9e en r\u00e9sultat financier. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31135": {
   "value": "<span class=\"S6587 S2D8 S2\" id=\"t2z_177\">1.24 \u2013 Instruments d\u00e9riv\u00e9s </span><span class=\"S6588 S2D2 S2DE S2\" id=\"t30_177\">Dans le cas d\u2019emprunts et dettes aupr\u00e8s des \u00e9tablissements de </span><span class=\"S6589 S2D2 S2DE S2\" id=\"t31_177\">cr\u00e9dit \u00e0 taux variable, le Groupe Pierre </span><span class=\"S658A S2D2 S2DE S2\" id=\"t32_177\">&amp; </span><span class=\"S658B S2D2 S2DE S2\" id=\"t33_177\">Vacances-Center Parcs peut </span><span class=\"S658C S2D2 S2DE S2\" id=\"t34_177\">\u00eatre amen\u00e9 \u00e0 couvrir sa charge future d\u2019int\u00e9r\u00eats en utilisant des </span><span class=\"S658D S2D2 S2DE S2\" id=\"t35_177\">instruments d\u00e9riv\u00e9s tels que des </span><span class=\"S658E S2DC S2DE S2\" id=\"t36_177\">swaps </span><span class=\"S658F S2D2 S2DE S2\" id=\"t37_177\">de taux d\u2019int\u00e9r\u00eat ou des </span><span class=\"S30A6 S2D2 S2DE S2\" id=\"t38_177\">options de taux. </span><span class=\"S6590 S2D2 S2E1 S2\" id=\"t39_177\">La politique du Groupe est de r\u00e9duire son exposition aux fluctuations </span><span class=\"S6591 S2D2 S2E1 S2\" id=\"t3a_177\">des taux d\u2019int\u00e9r\u00eat. Ce risque fait l\u2019objet d\u2019une gestion centralis\u00e9e qui </span><span class=\"S6592 S2D2 S2E1 S2\" id=\"t3b_177\">permet de d\u00e9finir les grandes orientations en mati\u00e8re de couverture. </span><span class=\"S6593 S2D2 S2E1 S2\" id=\"t3c_177\">Les positions sont n\u00e9goci\u00e9es sur des march\u00e9s de gr\u00e9 \u00e0 gr\u00e9 avec des </span><span class=\"S6594 S2D2 S2E1 S2\" id=\"t3d_177\">contreparties bancaires de premier rang. </span><span class=\"S3968 S2D2 S2DE S2\" id=\"t3e_177\">Le Groupe applique la comptabilit\u00e9 de couverture si </span><span class=\"S6595 S2D2 S2DE S2\" id=\"t3f_177\">: </span><span class=\"S6596 S2D2 S2DE S2\" id=\"t3g_177\">la relation de couverture est clairement document\u00e9e \u00e0 la date de </span><span class=\"S6597 S2DB S2DE S2\" id=\"t3h_177\">E </span><span class=\"S37D3 S2D2 S2DE S2\" id=\"t3i_177\">mise en place </span><span class=\"S6598 S2D2 S2DE S2\" id=\"t3j_177\">; et </span><span class=\"S6599 S2D2 S2DE S2\" id=\"t3k_177\">l\u2019efficacit\u00e9 de la relation de couverture est d\u00e9montr\u00e9e de fa\u00e7on </span><span class=\"S3975 S2DB S2DE S2\" id=\"t3l_177\">E </span><span class=\"S37D6 S2D2 S2DE S2\" id=\"t3m_177\">prospective et r\u00e9trospective \u00e0 chaque arr\u00eat\u00e9 comptable. </span><span class=\"S659A S2D2 S2DE S2\" id=\"t3n_177\">Les instruments financiers d\u00e9riv\u00e9s sont enregistr\u00e9s au bilan \u00e0 leur </span><span class=\"S279E S2D2 S2DE S2\" id=\"t3o_177\">juste valeur. La valeur de march\u00e9 est \u00e9tablie sur la base des donn\u00e9es </span><span class=\"S659B S2D2 S2DE S2\" id=\"t3p_177\">de march\u00e9 et est confirm\u00e9e par des cotations d\u2019\u00e9tablissements </span><span class=\"S659C S2D2 S2DE S2\" id=\"t3q_177\">financiers. </span><span class=\"S659D S2D2 S124C S2\" id=\"t3r_177\">Les variations de juste valeur des instruments document\u00e9s comme </span><span class=\"S659E S2D2 S124C S2\" id=\"t3s_177\">instruments de couverture de flux de tr\u00e9sorerie sont comptabilis\u00e9es </span><span class=\"S659F S2D2 S124C S2\" id=\"t3t_177\">directement dans les capitaux propres pour la partie efficace de la </span><span class=\"S65A0 S2D2 S124C S2\" id=\"t3u_177\">couverture. En l\u2019absence de relation de couverture document\u00e9e les </span><span class=\"S65A1 S2D2 S124C S2\" id=\"t3v_177\">variations </span><span class=\"S65A2 S2D2 S124C S2\" id=\"t3w_177\">de </span><span class=\"S65A3 S2D2 S124C S2\" id=\"t3x_177\">valeur </span><span class=\"S65A4 S2D2 S124C S2\" id=\"t3y_177\">des </span><span class=\"S65A5 S2D2 S124C S2\" id=\"t3z_177\">instruments </span><span class=\"S65A6 S2D2 S124C S2\" id=\"t40_177\">financiers </span><span class=\"S65A7 S2D2 S124C S2\" id=\"t41_177\">d\u00e9riv\u00e9s </span><span class=\"S65A8 S2D2 S124C S2\" id=\"t42_177\">sont </span><span class=\"S65A9 S2D2 S124C S2\" id=\"t43_177\">enregistr\u00e9es en r\u00e9sultat financier. La partie inefficace des couvertures </span><span class=\"S65AA S2D2 S124C S2\" id=\"t44_177\">document\u00e9es est \u00e9galement enregistr\u00e9e en r\u00e9sultat financier. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31190": {
   "value": "<span class=\"S6372 S2D8 S2\" id=\"t7_178\">1.25 \u2013 Imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S65AB S2D2 S2DE S2\" id=\"t8_178\">Toutes les diff\u00e9rences temporelles, existantes \u00e0 la cl\u00f4ture de chaque </span><span class=\"S65AC S2D2 S2DE S2\" id=\"t9_178\">exercice, entre les valeurs comptables des \u00e9l\u00e9ments d\u2019actif et de </span><span class=\"S65AD S2D2 S2DE S2\" id=\"ta_178\">passif et les valeurs attribu\u00e9es \u00e0 ces m\u00eames \u00e9l\u00e9ments pour la </span><span class=\"S65AE S2D2 S2DE S2\" id=\"tb_178\">d\u00e9termination du r\u00e9sultat fiscal, g\u00e9n\u00e8rent la comptabilisation </span><span class=\"S65AF S2D2 S2DE S2\" id=\"tc_178\">d\u2019imp\u00f4ts diff\u00e9r\u00e9s calcul\u00e9s selon la m\u00e9thode du report variable. Les </span><span class=\"S65B0 S2D2 S2DE S2\" id=\"td_178\">imp\u00f4ts diff\u00e9r\u00e9s sur les diff\u00e9rences temporaires et les reports </span><span class=\"S65B1 S2D2 S2DE S2\" id=\"te_178\">d\u00e9ficitaires sont calcul\u00e9s en fonction des taux vot\u00e9s ou quasi </span><span class=\"S65B2 S2D2 S2DE S2\" id=\"tf_178\">adopt\u00e9s qui seront en vigueur \u00e0 la date probable de renversement </span><span class=\"S65B3 S2D2 S2DE S2\" id=\"tg_178\">des diff\u00e9rences concern\u00e9es, si ceux-ci sont fix\u00e9s, ou des taux </span><span class=\"S65B4 S2D2 S2DE S2\" id=\"th_178\">d\u2019imp\u00f4t vot\u00e9s \u00e0 la date d\u2019arr\u00eat\u00e9 des comptes \u00e0 d\u00e9faut. Les effets des </span><span class=\"S65B5 S2D2 S2DE S2\" id=\"ti_178\">modifications de taux d\u2019imposition sont inscrits dans le r\u00e9sultat de </span><span class=\"S2BF8 S2D2 S2DE S2\" id=\"tj_178\">l\u2019exercice au cours duquel le changement de taux est d\u00e9cid\u00e9. </span><span class=\"S65B6 S2D2 S2DE S2\" id=\"tk_178\">Les produits d\u2019imp\u00f4ts diff\u00e9r\u00e9s provenant des d\u00e9ficits fiscaux </span><span class=\"S65B7 S2D2 S2DE S2\" id=\"tl_178\">reportables ne sont comptabilis\u00e9s en imp\u00f4ts diff\u00e9r\u00e9s actifs que </span><span class=\"S65B8 S2D2 S2DE S2\" id=\"tm_178\">dans la mesure o\u00f9 il est probable qu\u2019ils soient utilis\u00e9s dans un </span><span class=\"SAB3 S2D2 S2DE S2\" id=\"tn_178\">horizon de temps raisonnable. </span><span class=\"S65B9 S2D2 S2DE S2\" id=\"to_178\">La charge d\u2019imp\u00f4t est comptabilis\u00e9e en r\u00e9sultat sauf l\u2019imp\u00f4t relatif </span><span class=\"S65BA S2D2 S2DE S2\" id=\"tp_178\">aux \u00e9l\u00e9ments reconnus en capitaux propres qui est comptabilis\u00e9 </span><span class=\"S3CC0 S2D2 S2DE S2\" id=\"tq_178\">directement en capitaux propres. </span><span class=\"S65BB S2D2 S2DE S2\" id=\"tr_178\">Les actifs et les passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s, quelle que soit leur </span><span class=\"S65BC S2D2 S2DE S2\" id=\"ts_178\">\u00e9ch\u00e9ance, ne sont pas actualis\u00e9s et sont compens\u00e9s lorsqu\u2019ils </span><span class=\"S1ECD S2D2 S2DE S2\" id=\"tt_178\">concernent une m\u00eame entit\u00e9 fiscale. </span><span class=\"S6694 S2D8 S2\" id=\"t35_179\">1.31 \u2013 Imp\u00f4ts sur le r\u00e9sultat </span><span class=\"S6695 S2D2 S2DE S2\" id=\"t36_179\">La charge ou le produit d\u2019imp\u00f4t sur le r\u00e9sultat comprend l\u2019imp\u00f4t </span><span class=\"S6696 S2D2 S2DE S2\" id=\"t37_179\">exigible, la contribution \u00e0 la valeur ajout\u00e9e des entreprises (CVAE) et </span><span class=\"S44E4 S2D2 S2DE S2\" id=\"t38_179\">l\u2019imp\u00f4t diff\u00e9r\u00e9 qui r\u00e9sulte des d\u00e9calages temporaires d\u2019imposition et </span><span class=\"S6697 S2D2 S2DE S2\" id=\"t39_179\">des retraitements de consolidation, dans la mesure o\u00f9 la situation </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t3a_179\">fiscale des soci\u00e9t\u00e9s le justifie. </span><span class=\"S6698 S2D8 S2\" id=\"t3b_179\">1.32 \u2013 Incertitudes relatives </span><span class=\"S6699 S2D8 S2\" id=\"t3c_179\">aux </span><span class=\"S669A S2D8 S2\" id=\"t3d_179\">traitements </span><span class=\"S669B S2D8 S2\" id=\"t3e_179\">fiscaux </span><span class=\"S669C S2D2 S2DE S2\" id=\"t3f_179\">L\u2019interpr\u00e9tation IFRIC </span><span class=\"S669D S2D2 S2DE S2\" id=\"t3g_179\">23 \u00ab </span><span class=\"S669E S2D2 S2DE S2\" id=\"t3h_179\">Incertitudes relatives aux risques </span><span class=\"S669F S2D2 S2DE S2\" id=\"t3i_179\">fiscaux </span><span class=\"S66A0 S2D2 S2DE S2\" id=\"t3j_179\">\u00bb traite des positions fiscales incertaines relevant des </span><span class=\"S3683 S2D2 S2DE S2\" id=\"t3k_179\">imp\u00f4ts sur le r\u00e9sultat. </span><span class=\"S66A1 S2D2 S2DE S2\" id=\"t3l_179\">Elle </span><span class=\"S66A2 S2D2 S2DE S2\" id=\"t3m_179\">s\u2019applique </span><span class=\"S66A3 S2D2 S2DE S2\" id=\"t3n_179\">\u00e0 </span><span class=\"S66A4 S2D2 S2DE S2\" id=\"t3o_179\">toute </span><span class=\"S66A5 S2D2 S2DE S2\" id=\"t3p_179\">situation </span><span class=\"S66A6 S2D2 S2DE S2\" id=\"t3q_179\">d\u2019incertitude </span><span class=\"S66A7 S2D2 S2DE S2\" id=\"t3r_179\">concernant </span><span class=\"S66A8 S2D2 S2DE S2\" id=\"t3s_179\">l\u2019acceptabilit\u00e9 d\u2019un traitement fiscal relatif \u00e0 l\u2019imp\u00f4t sur le r\u00e9sultat, </span><span class=\"S66A9 S2D2 S2DE S2\" id=\"t3t_179\">au regard du droit fiscal. D\u00e8s lors qu\u2019il est probable que </span><span class=\"S66AA S2D2 S2DE S2\" id=\"t3u_179\">l\u2019administration fiscale n\u2019acceptera pas un traitement fiscal, le </span><span class=\"S66AB S2D2 S2DE S2\" id=\"t3v_179\">Groupe constate un passif d\u2019imp\u00f4t. Inversement, si le Groupe estime </span><span class=\"S66AC S2D2 S2DE S2\" id=\"t3w_179\">probable que l\u2019administration fiscale remboursera un imp\u00f4t pay\u00e9, </span><span class=\"S66AD S2D2 S2DE S2\" id=\"t3x_179\">une cr\u00e9ance d\u2019imp\u00f4t est constat\u00e9e. </span><span class=\"S66AE S2D2 S2DE S2\" id=\"t3y_179\">Le Groupe a proc\u00e9d\u00e9 \u00e0 la revue de ses positions fiscales incertaines </span><span class=\"S66AF S2D2 S2DE S2\" id=\"t3z_179\">au 30 </span><span class=\"S66B0 S2D2 S2DE S2\" id=\"t40_179\">septembre 2023, ce qui l\u2019a conduit, en application de cette </span><span class=\"S66B1 S2D2 S2DE S2\" id=\"t41_179\">nouvelle norme, \u00e0 reconna\u00eetre \u00e0 ce titre un passif d\u2019imp\u00f4t de </span><span class=\"S13F0 S2D2 S2DE S2\" id=\"t42_179\">2,1 </span><span class=\"S66B2 S2D2 S2DE S2\" id=\"t43_179\">millions d\u2019euros dans la rubrique \u00ab </span><span class=\"S66B3 S2D2 S2DE S2\" id=\"t44_179\">dettes fiscales </span><span class=\"S66B4 S2D2 S2DE S2\" id=\"t45_179\">\u00bb de l\u2019\u00e9tat de </span><span class=\"S66B5 S2D2 S2DE S2\" id=\"t46_179\">la situation financi\u00e8re consolid\u00e9e. Ce montant est similaire \u00e0 celui </span><span class=\"S66B6 S2D2 S2DE S2\" id=\"t47_179\">du 30 </span><span class=\"S66B7 S2D2 S2DE S2\" id=\"t48_179\">septembre 2022 </span><span class=\"S66B8 S2D2 S2DE S2\" id=\"t49_179\">: le Groupe n\u2019a pas comptabilis\u00e9 de passif </span><span class=\"S66B9 S2D2 S2DE S2\" id=\"t4a_179\">compl\u00e9mentaire au titre des positions fiscales incertaines au cours </span><span class=\"S66BA S2D2 S2DE S2\" id=\"t4b_179\">de l\u2019exercice. </span><span class=\"S749C S625B S2\" id=\"t7_220\">Imp\u00f4ts sur les b\u00e9n\u00e9fices et imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S7342 S625C S2\" id=\"t8_220\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_220\">32 </span><span class=\"S7573 S2D8 S2\" id=\"ta_220\">Analyse de la charge d\u2019imp\u00f4t </span><span class=\"S7574 SBD4 S2\" id=\"tb_220\">(en milliers d\u2019euros) </span><span class=\"S7FEB S71F S2\" id=\"tc_220\">Exercice 2022/2023 </span><span class=\"S7FEC SBD3 S2\" id=\"td_220\">Exercice 2021/2022 </span><span class=\"S21F2 SBD3 S2\" id=\"te_220\">R\u00e9sultat avant imp\u00f4t de l\u2019ensemble consolid\u00e9 </span><span class=\"S7FED SBD3 S2\" id=\"tf_220\">- </span><span class=\"S7FEE SBD3 S2\" id=\"tg_220\">50 </span><span class=\"S7578 SBD3 S2\" id=\"th_220\">503 </span><span class=\"S7579 SBD3 S2\" id=\"ti_220\">339 </span><span class=\"S757A SBD3 S2\" id=\"tj_220\">137 </span><span class=\"S1257 SBD3 S2\" id=\"tk_220\">R\u00e9sultats non tax\u00e9s </span><span class=\"S7FEF SBD3 S2\" id=\"tl_220\">: </span><span class=\"S7FF0 SBD5 S2\" id=\"tm_220\">Incidence des d\u00e9ficits reportables et autres diff\u00e9rences temporelles </span><span class=\"S7FF1 SBD5 S2\" id=\"tn_220\">non </span><span class=\"S7FF2 SBD5 S2\" id=\"to_220\">reconnues ou ayant fait ant\u00e9rieurement l\u2019objet de limitation </span><span class=\"S7FF3 SBD5 S2\" id=\"tp_220\">74 </span><span class=\"S7FF4 SBD5 S2\" id=\"tq_220\">670 </span><span class=\"S7FF5 SBD5 S2\" id=\"tr_220\">25 </span><span class=\"S7FF6 SBD5 S2\" id=\"ts_220\">056 </span><span class=\"S7FF7 SBD5 S2\" id=\"tt_220\">Gain provenant de la restructuration de la dette </span><span class=\"S7FF8 SBD5 S2\" id=\"tu_220\">- </span><span class=\"S7FF9 SBD5 S2\" id=\"tv_220\">- </span><span class=\"S7FFA SBD5 S2\" id=\"tw_220\">418 </span><span class=\"S7FFB SBD5 S2\" id=\"tx_220\">437 </span><span class=\"S7FFC SBD5 S2\" id=\"ty_220\">Op\u00e9rations intra-groupe ayant une incidence fiscale </span><span class=\"S7FFD SBD5 S2\" id=\"tz_220\">- </span><span class=\"S7FFE SBD5 S2\" id=\"t10_220\">37 </span><span class=\"S7FFF SBD5 S2\" id=\"t11_220\">920 </span><span class=\"S8000 SBD5 S2\" id=\"t12_220\">Autres r\u00e9sultats non tax\u00e9s </span><span class=\"S8001 SBD5 S2\" id=\"t13_220\">48 106 </span><span class=\"S8002 SBD5 S2\" id=\"t14_220\">74 </span><span class=\"S8003 SBD5 S2\" id=\"t15_220\">628 </span><span class=\"S8004 SBD3 S2\" id=\"t16_220\">R\u00e9sultat taxable consolid\u00e9 </span><span class=\"S8005 SBD3 S2\" id=\"t17_220\">72 </span><span class=\"S8006 SBD3 S2\" id=\"t18_220\">273 </span><span class=\"S8007 SBD3 S2\" id=\"t19_220\">58 </span><span class=\"S8008 SBD3 S2\" id=\"t1a_220\">304 </span><span class=\"S8009 SBD5 S2\" id=\"t1b_220\">Taux d\u2019imp\u00f4t Groupe </span><span class=\"S800A SBD5 S2\" id=\"t1c_220\">25,82 </span><span class=\"S800B SBD5 S2\" id=\"t1d_220\">% </span><span class=\"S800C SBD5 S2\" id=\"t1e_220\">25,82 </span><span class=\"S800D SBD5 S2\" id=\"t1f_220\">% </span><span class=\"S5EA3 SBD3 S2\" id=\"t1g_220\">Imp\u00f4t th\u00e9orique au taux l\u00e9gal d\u2019imposition en France </span><span class=\"S800E SBD3 S2\" id=\"t1h_220\">- </span><span class=\"S800F SBD3 S2\" id=\"t1i_220\">18 </span><span class=\"S8010 SBD3 S2\" id=\"t1j_220\">661 </span><span class=\"S8011 SBD3 S2\" id=\"t1k_220\">- </span><span class=\"S8012 SBD3 S2\" id=\"t1l_220\">15 </span><span class=\"S5EAB SBD3 S2\" id=\"t1m_220\">054 </span><span class=\"S30C5 SBD5 S2\" id=\"t1n_220\">Diff\u00e9rences sur taux d\u2019imposition \u00e0 l\u2019\u00e9tranger </span><span class=\"S8013 SBD5 S2\" id=\"t1o_220\">942 </span><span class=\"S8014 SBD5 S2\" id=\"t1p_220\">- </span><span class=\"S5D8C SBD5 S2\" id=\"t1q_220\">776 </span><span class=\"S8015 SBD5 S2\" id=\"t1r_220\">CVAE </span><span class=\"S8016 SBD5 S2\" id=\"t1s_220\">- </span><span class=\"S8017 SBD5 S2\" id=\"t1t_220\">947 </span><span class=\"S8018 SBD5 S2\" id=\"t1u_220\">- </span><span class=\"S8019 SBD5 S2\" id=\"t1v_220\">1 </span><span class=\"S801A SBD5 S2\" id=\"t1w_220\">266 </span><span class=\"S25AB SBD5 S2\" id=\"t1x_220\">Autres \u00e9l\u00e9ments </span><span class=\"S801B SBD5 S2\" id=\"t1y_220\">- </span><span class=\"S801C SBD5 S2\" id=\"t1z_220\">645 </span><span class=\"S801D SBD5 S2\" id=\"t20_220\">- </span><span class=\"S801E SBD5 S2\" id=\"t21_220\">15 </span><span class=\"S5D41 SBD5 S2\" id=\"t22_220\">829 </span><span class=\"S5D97 S71F S2\" id=\"t23_220\">CHARGE D\u2019IMP\u00d4T DU GROUPE </span><span class=\"S801F S71F S2\" id=\"t24_220\">- </span><span class=\"S8020 S71F S2\" id=\"t25_220\">19 </span><span class=\"S8021 S71F S2\" id=\"t26_220\">311 </span><span class=\"S8022 S71F S2\" id=\"t27_220\">- </span><span class=\"S5E2F S71F S2\" id=\"t28_220\">32 </span><span class=\"S5E30 S71F S2\" id=\"t29_220\">925 </span><span class=\"S8023 S1ABE S2\" id=\"t2a_220\">dont imp\u00f4ts exigibles (y compris la CVAE) </span><span class=\"S8024 S1ABE S2\" id=\"t2b_220\">- </span><span class=\"S8025 S1ABE S2\" id=\"t2c_220\">23 </span><span class=\"S8026 S1ABE S2\" id=\"t2d_220\">025 </span><span class=\"S8027 S1ABE S2\" id=\"t2e_220\">- </span><span class=\"S8028 S1ABE S2\" id=\"t2f_220\">14 </span><span class=\"S48A8 S1ABE S2\" id=\"t2g_220\">975 </span><span class=\"S8029 S1ABE S2\" id=\"t2h_220\">dont imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S802A S1ABE S2\" id=\"t2i_220\">3 </span><span class=\"S802B S1ABE S2\" id=\"t2j_220\">714 </span><span class=\"S802C S1ABE S2\" id=\"t2k_220\">- </span><span class=\"S802D S1ABE S2\" id=\"t2l_220\">17 </span><span class=\"S5D50 S1ABE S2\" id=\"t2m_220\">949 </span><span class=\"S802E S2D2 S2DE S2\" id=\"t2n_220\">Les d\u00e9ficits fiscaux de la p\u00e9riode non activ\u00e9s du fait de leur </span><span class=\"S802F S2D2 S2DE S2\" id=\"t2o_220\">imputation non probable dans un horizon de temps raisonnable </span><span class=\"S8030 S2D2 S2DE S2\" id=\"t2p_220\">concernent principalement le groupe fiscal fran\u00e7ais, espagnol, </span><span class=\"S8031 S2D2 S2DE S2\" id=\"t2q_220\">certaines entit\u00e9s belges, ainsi que des soci\u00e9t\u00e9s du p\u00f4le Villages </span><span class=\"S5CD8 S2D2 S2DE S2\" id=\"t2r_220\">Nature dont le Groupe a pris le contr\u00f4le au cours de l\u2019exercice. </span><span class=\"S8032 S2D2 S2DE S2\" id=\"t2s_220\">Les autres \u00e9l\u00e9ments non taxables s\u2019\u00e9l\u00e8vent \u00e0 48 106 milliers d\u2019euros </span><span class=\"S8033 S2D2 S2DE S2\" id=\"t2t_220\">sur l\u2019exercice 2022/2023 et correspondent essentiellement aux </span><span class=\"S8034 S2D2 S2DE S2\" id=\"t2u_220\">retraitements des charges de loyers selon IFRS 16 (\u00e0 l\u2019exception de </span><span class=\"S8035 S2D2 S2DE S2\" id=\"t2v_220\">la contribution des Pays-Bas), \u00e0 des charges financi\u00e8res non </span><span class=\"S8036 S2D2 S2DE S2\" id=\"t2w_220\">d\u00e9ductibles et aux effets de la prise de contr\u00f4le du p\u00f4le Villages </span><span class=\"S8037 S2D2 S2DE S2\" id=\"t2x_220\">Nature et du reclassement des Senioriales en actifs destin\u00e9s \u00e0 \u00eatre </span><span class=\"SC3D S2D2 S2DE S2\" id=\"t2y_220\">c\u00e9d\u00e9s. </span><span class=\"S8038 S2D8 S2\" id=\"t2z_220\">Analyse des imp\u00f4ts diff\u00e9r\u00e9s actifs et passifs </span><span class=\"S8039 S2D8 S2\" id=\"t30_220\">par nature et par pays </span><span class=\"S803A S2D2 S2DE S2\" id=\"t31_220\">Au sein d\u2019un m\u00eame pays, les r\u00e9sultats fiscaux g\u00e9n\u00e9r\u00e9s par la </span><span class=\"S803B S2D2 S2DE S2\" id=\"t32_220\">majorit\u00e9 des entit\u00e9s du Groupe font l\u2019objet d\u2019une int\u00e9gration fiscale. </span><span class=\"S803C S2D2 S2DE S2\" id=\"t33_220\">La d\u00e9composition par pays de la situation fiscale diff\u00e9r\u00e9e du Groupe </span><span class=\"S803D S2D2 S2DE S2\" id=\"t34_220\">correspond ainsi \u00e0 celle de chacun des sous-groupes d\u2019int\u00e9gration </span><span class=\"S803E S2D2 S2DE S2\" id=\"t35_220\">fiscale. </span><span class=\"S803F SBD4 S2\" id=\"t36_220\">(en milliers d\u2019euros) </span><span class=\"S8040 SBD3 S2\" id=\"t37_220\">30/09/2022 </span><span class=\"S8041 SBD3 S2\" id=\"t38_220\">Variation </span><span class=\"S8042 SBD3 S2\" id=\"t39_220\">par </span><span class=\"S8043 SBD3 S2\" id=\"t3a_220\">r\u00e9sultat </span><span class=\"S8044 SBD3 S2\" id=\"t3b_220\">Variation enregistr\u00e9e </span><span class=\"S8045 SBD3 S2\" id=\"t3c_220\">en capitaux propres </span><span class=\"S8046 S71F S2\" id=\"t3d_220\">30/09/2023 </span><span class=\"S31D SBD5 S2\" id=\"t3e_220\">France </span><span class=\"S8047 SBD5 S2\" id=\"t3f_220\">5 </span><span class=\"S8048 SBD5 S2\" id=\"t3g_220\">309 </span><span class=\"S8049 SBD5 S2\" id=\"t3h_220\">147 </span><span class=\"S804A SBD5 S2\" id=\"t3i_220\">- </span><span class=\"S804B SBD5 S2\" id=\"t3j_220\">507 </span><span class=\"S804C SBD5 S2\" id=\"t3k_220\">4 </span><span class=\"S804D SBD5 S2\" id=\"t3l_220\">947 </span><span class=\"S2BBF SBD5 S2\" id=\"t3m_220\">Pays-Bas </span><span class=\"S804E SBD5 S2\" id=\"t3n_220\">28 </span><span class=\"S804F SBD5 S2\" id=\"t3o_220\">562 </span><span class=\"S8050 SBD5 S2\" id=\"t3p_220\">5 </span><span class=\"S8051 SBD5 S2\" id=\"t3q_220\">411 </span><span class=\"S8052 SBD5 S2\" id=\"t3r_220\">267 </span><span class=\"S8053 SBD5 S2\" id=\"t3s_220\">34 </span><span class=\"S8054 SBD5 S2\" id=\"t3t_220\">240 </span><span class=\"S2D20 SBD5 S2\" id=\"t3u_220\">Belgique </span><span class=\"S8055 SBD5 S2\" id=\"t3v_220\">- </span><span class=\"S8056 SBD5 S2\" id=\"t3w_220\">1 </span><span class=\"S8057 SBD5 S2\" id=\"t3x_220\">066 </span><span class=\"S8058 SBD5 S2\" id=\"t3y_220\">- </span><span class=\"S8059 SBD5 S2\" id=\"t3z_220\">72 </span><span class=\"S805A SBD5 S2\" id=\"t40_220\">15 </span><span class=\"S805B SBD5 S2\" id=\"t41_220\">- </span><span class=\"S805C SBD5 S2\" id=\"t42_220\">1 </span><span class=\"S805D SBD5 S2\" id=\"t43_220\">123 </span><span class=\"S1B0E SBD5 S2\" id=\"t44_220\">Allemagne </span><span class=\"S805E SBD5 S2\" id=\"t45_220\">3 </span><span class=\"S805F SBD5 S2\" id=\"t46_220\">727 </span><span class=\"S8060 SBD5 S2\" id=\"t47_220\">- </span><span class=\"S8061 SBD5 S2\" id=\"t48_220\">4 </span><span class=\"S8062 SBD5 S2\" id=\"t49_220\">062 </span><span class=\"S52C5 SBD5 S2\" id=\"t4a_220\">- </span><span class=\"S8063 SBD5 S2\" id=\"t4b_220\">- </span><span class=\"S8064 SBD5 S2\" id=\"t4c_220\">335 </span><span class=\"S6BA3 SBD5 S2\" id=\"t4d_220\">Espagne </span><span class=\"S8065 SBD5 S2\" id=\"t4e_220\">- </span><span class=\"S8066 SBD5 S2\" id=\"t4f_220\">25 </span><span class=\"S8067 SBD5 S2\" id=\"t4g_220\">- </span><span class=\"S8068 SBD5 S2\" id=\"t4h_220\">- </span><span class=\"S8069 SBD5 S2\" id=\"t4i_220\">- </span><span class=\"S806A SBD5 S2\" id=\"t4j_220\">25 </span><span class=\"S806B SBD5 S2\" id=\"t4k_220\">Italie </span><span class=\"S806C SBD5 S2\" id=\"t4l_220\">169 </span><span class=\"S806D SBD5 S2\" id=\"t4m_220\">- </span><span class=\"S806E SBD5 S2\" id=\"t4n_220\">- </span><span class=\"S806F SBD5 S2\" id=\"t4o_220\">169 </span><span class=\"S8070 SBD3 S2\" id=\"t4p_220\">Imp\u00f4ts diff\u00e9r\u00e9s sur diff\u00e9rences temporaires </span><span class=\"S8071 SBD3 S2\" id=\"t4q_220\">36 </span><span class=\"S8072 SBD3 S2\" id=\"t4r_220\">676 </span><span class=\"S8073 SBD3 S2\" id=\"t4s_220\">1 </span><span class=\"S8074 SBD3 S2\" id=\"t4t_220\">424 </span><span class=\"S8075 SBD3 S2\" id=\"t4u_220\">- </span><span class=\"S8076 SBD3 S2\" id=\"t4v_220\">225 </span><span class=\"S8077 SBD3 S2\" id=\"t4w_220\">37 </span><span class=\"S8078 SBD3 S2\" id=\"t4x_220\">873 </span><span class=\"S284E SBD5 S2\" id=\"t4y_220\">France </span><span class=\"S8079 SBD5 S2\" id=\"t4z_220\">4 </span><span class=\"S807A SBD5 S2\" id=\"t50_220\">188 </span><span class=\"S807B SBD5 S2\" id=\"t51_220\">- </span><span class=\"S807C SBD5 S2\" id=\"t52_220\">- </span><span class=\"S807D SBD5 S2\" id=\"t53_220\">4 </span><span class=\"S4492 SBD5 S2\" id=\"t54_220\">188 </span><span class=\"S807E SBD5 S2\" id=\"t55_220\">Belgique </span><span class=\"S807F SBD5 S2\" id=\"t56_220\">1 </span><span class=\"S8080 SBD5 S2\" id=\"t57_220\">510 </span><span class=\"S8081 SBD5 S2\" id=\"t58_220\">932 </span><span class=\"S8082 SBD5 S2\" id=\"t59_220\">- </span><span class=\"S3388 SBD5 S2\" id=\"t5a_220\">2 </span><span class=\"S8083 SBD5 S2\" id=\"t5b_220\">442 </span><span class=\"S35AD SBD5 S2\" id=\"t5c_220\">Allemagne </span><span class=\"S8084 SBD5 S2\" id=\"t5d_220\">829 </span><span class=\"S8085 SBD5 S2\" id=\"t5e_220\">1 </span><span class=\"S8086 SBD5 S2\" id=\"t5f_220\">358 </span><span class=\"S8087 SBD5 S2\" id=\"t5g_220\">- </span><span class=\"S8088 SBD5 S2\" id=\"t5h_220\">2 </span><span class=\"S8089 SBD5 S2\" id=\"t5i_220\">187 </span><span class=\"SF88 SBD3 S2\" id=\"t5j_220\">Imp\u00f4ts diff\u00e9r\u00e9s sur reports d\u00e9ficitaires </span><span class=\"S808A SBD3 S2\" id=\"t5k_220\">6 </span><span class=\"S808B SBD3 S2\" id=\"t5l_220\">526 </span><span class=\"S808C SBD3 S2\" id=\"t5m_220\">2 </span><span class=\"S808D SBD3 S2\" id=\"t5n_220\">290 </span><span class=\"S808E SBD3 S2\" id=\"t5o_220\">- </span><span class=\"S808F SBD3 S2\" id=\"t5p_220\">8 </span><span class=\"S8090 SBD3 S2\" id=\"t5q_220\">817 </span><span class=\"S8091 S71F S2\" id=\"t5r_220\">TOTAL </span><span class=\"S8092 S71F S2\" id=\"t5s_220\">43 </span><span class=\"S8093 S71F S2\" id=\"t5t_220\">200 </span><span class=\"S8094 S71F S2\" id=\"t5u_220\">3 </span><span class=\"S8095 S71F S2\" id=\"t5v_220\">714 </span><span class=\"S8096 S71F S2\" id=\"t5w_220\">- </span><span class=\"S8097 S71F S2\" id=\"t5x_220\">225 </span><span class=\"S8098 S71F S2\" id=\"t5y_220\">46 </span><span class=\"S8099 S71F S2\" id=\"t5z_220\">690 </span><span class=\"S809A S1ABE S2\" id=\"t60_220\">dont imp\u00f4ts diff\u00e9r\u00e9s actifs </span><span class=\"S809B S1ABE S2\" id=\"t61_220\">60 </span><span class=\"S809C S1ABE S2\" id=\"t62_220\">394 </span><span class=\"S809D S1ABE S2\" id=\"t63_220\">- </span><span class=\"S809E S1ABE S2\" id=\"t64_220\">- </span><span class=\"S809F S1ABE S2\" id=\"t65_220\">47 </span><span class=\"S80A0 S1ABE S2\" id=\"t66_220\">115 </span><span class=\"S80A1 S1ABE S2\" id=\"t67_220\">dont imp\u00f4ts diff\u00e9r\u00e9s passifs </span><span class=\"S80A2 S1ABE S2\" id=\"t68_220\">- </span><span class=\"S80A3 S1ABE S2\" id=\"t69_220\">17 </span><span class=\"S80A4 S1ABE S2\" id=\"t6a_220\">192 </span><span class=\"S80A5 S1ABE S2\" id=\"t6b_220\">- </span><span class=\"S80A6 S1ABE S2\" id=\"t6c_220\">- </span><span class=\"S80A7 S1ABE S2\" id=\"t6d_220\">- </span><span class=\"S80A8 S1ABE S2\" id=\"t6e_220\">425 </span><span class=\"S80A9 S2D2 S2DE S2\" id=\"t7_221\">Au 30 </span><span class=\"S80AA S2D2 S2DE S2\" id=\"t8_221\">septembre 2023, la position nette d\u2019imp\u00f4ts diff\u00e9r\u00e9s du </span><span class=\"S80AB S2D2 S2DE S2\" id=\"t9_221\">Groupe s\u2019\u00e9l\u00e8ve \u00e0 46 </span><span class=\"S80AC S2D2 S2DE S2\" id=\"ta_221\">690 </span><span class=\"S80AD S2D2 S2DE S2\" id=\"tb_221\">milliers d\u2019euros, dont 37 </span><span class=\"S80AE S2D2 S2DE S2\" id=\"tc_221\">873 </span><span class=\"S80AF S2D2 S2DE S2\" id=\"td_221\">milliers </span><span class=\"S80B0 S2D2 S2DE S2\" id=\"te_221\">d\u2019euros au titre des diff\u00e9rences temporaires. Ce montant inclut un </span><span class=\"S80B1 S2D2 S2DE S2\" id=\"tf_221\">passif d\u2019imp\u00f4t diff\u00e9r\u00e9 de 22 </span><span class=\"S80B2 S2D2 S2DE S2\" id=\"tg_221\">154 </span><span class=\"S80B3 S2D2 S2DE S2\" id=\"th_221\">milliers d\u2019euros reconnu aux </span><span class=\"S2026 S2D2 S2DE S2\" id=\"ti_221\">Pays-Bas </span><span class=\"S80B4 S2D2 S2DE S2\" id=\"tj_221\">au </span><span class=\"S80B5 S2D2 S2DE S2\" id=\"tk_221\">titre </span><span class=\"S80B6 S2D2 S2DE S2\" id=\"tl_221\">de </span><span class=\"S80B7 S2D2 S2DE S2\" id=\"tm_221\">la </span><span class=\"S80B8 S2D2 S2DE S2\" id=\"tn_221\">marque </span><span class=\"S80B9 S2D2 S2DE S2\" id=\"to_221\">Center </span><span class=\"S80BA S2D2 S2DE S2\" id=\"tp_221\">Parcs </span><span class=\"S80BB S2D2 S2DE S2\" id=\"tq_221\">(\u00e9valu\u00e9e </span><span class=\"S80BC S2D2 S2DE S2\" id=\"tr_221\">\u00e0 </span><span class=\"S341F S2D2 S2DE S2\" id=\"ts_221\">85 </span><span class=\"S80BD S2D2 S2DE S2\" id=\"tt_221\">870 </span><span class=\"S80BE S2D2 S2DE S2\" id=\"tu_221\">milliers d\u2019euros). </span><span class=\"S80BF S2D2 S2DE S2\" id=\"tv_221\">Le montant d\u2019imp\u00f4ts diff\u00e9r\u00e9s reconnus au titre des d\u00e9ficits fiscaux </span><span class=\"S80C0 S2D2 S2DE S2\" id=\"tw_221\">s\u2019\u00e9l\u00e8ve quant \u00e0 lui \u00e0 8 </span><span class=\"S80C1 S2D2 S2DE S2\" id=\"tx_221\">817 </span><span class=\"S80C2 S2D2 S2DE S2\" id=\"ty_221\">milliers d\u2019euros, dont 4 </span><span class=\"S80C3 S2D2 S2DE S2\" id=\"tz_221\">188 </span><span class=\"S744C S2D2 S2DE S2\" id=\"t10_221\">milliers </span><span class=\"S80C4 S2D2 S2DE S2\" id=\"t11_221\">d\u2019euros relatifs aux activit\u00e9s touristiques et immobili\u00e8res r\u00e9alis\u00e9es </span><span class=\"SBDA S2D2 S2DE S2\" id=\"t12_221\">par le Groupe en France. </span><span class=\"S80C5 S2D2 S2DE S2\" id=\"t13_221\">Ces reports d\u00e9ficitaires ne sont comptabilis\u00e9s en imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S80C6 S2D2 S2DE S2\" id=\"t14_221\">actifs que dans la mesure o\u00f9 le Groupe consid\u00e8re, sur la base des </span><span class=\"S80C7 S2D2 S2DE S2\" id=\"t15_221\">plans d\u2019affaires relatifs aux activit\u00e9s touristiques et aux pr\u00e9visions </span><span class=\"S80C8 S2D2 S2DE S2\" id=\"t16_221\">de r\u00e9alisation des programmes immobiliers, qu\u2019il est probable qu\u2019il </span><span class=\"S80C9 S2D2 S2DE S2\" id=\"t17_221\">disposera de b\u00e9n\u00e9fices futurs imposables sur lesquels les pertes </span><span class=\"S80CA S2D2 S2DE S2\" id=\"t18_221\">fiscales pourront \u00eatre imput\u00e9es dans un horizon de temps </span><span class=\"S80CB S2D2 S2DE S2\" id=\"t19_221\">raisonnable. Au 30 </span><span class=\"S80CC S2D2 S2DE S2\" id=\"t1a_221\">septembre 2023, cet horizon de temps est de </span><span class=\"S80CD S2D2 S2DE S2\" id=\"t1b_221\">5 </span><span class=\"S80CE S2D2 S2DE S2\" id=\"t1c_221\">ans sur la France et de 6 </span><span class=\"S80CF S2D2 S2DE S2\" id=\"t1d_221\">ans en Belgique et en Allemagne. </span><span class=\"S80D0 S2D2 S2DE S2\" id=\"t1e_221\">Le montant d\u2019imp\u00f4ts diff\u00e9r\u00e9s a \u00e9t\u00e9 calcul\u00e9 en appliquant les r\u00e8gles </span><span class=\"S80D1 S2D2 S2DE S2\" id=\"t1f_221\">fiscales en vigueur \u00e0 la date de cl\u00f4ture, soit celles vot\u00e9es au </span><span class=\"S342 S2D2 S2DE S2\" id=\"t1g_221\">30 </span><span class=\"S80D2 S2D2 S2DE S2\" id=\"t1h_221\">septembre 2023. </span><span class=\"S80D3 S2D2 S2DE S2\" id=\"t1i_221\">Par ailleurs, il convient de rappeler que les montants d\u2019utilisation </span><span class=\"S80D4 S2D2 S2DE S2\" id=\"t1j_221\">des d\u00e9ficits fiscaux prennent en compte la r\u00e8gle de limitation </span><span class=\"S80D5 S2D2 S2DE S2\" id=\"t1k_221\">d\u2019imputation des d\u00e9ficits imposables, en France \u00e0 hauteur de 50 </span><span class=\"S80D6 S2D2 S2DE S2\" id=\"t1l_221\">% </span><span class=\"S80D7 S2D2 S2DE S2\" id=\"t1m_221\">du r\u00e9sultat au-del\u00e0 du premier million d\u2019euros, en Allemagne \u00e0 </span><span class=\"S80D8 S2D2 S2DE S2\" id=\"t1n_221\">hauteur de 60 </span><span class=\"S80D9 S2D2 S2DE S2\" id=\"t1o_221\">% du r\u00e9sultat au-del\u00e0 du premier million d\u2019euros, et </span><span class=\"S1DAD S2D2 S2DE S2\" id=\"t1p_221\">en Espagne \u00e0 hauteur de 50 </span><span class=\"S80DA S2D2 S2DE S2\" id=\"t1q_221\">% du r\u00e9sultat fiscal. </span><span class=\"S80DB S2D2 S2DE S2\" id=\"t1r_221\">Le </span><span class=\"S80DC S2D2 S2DE S2\" id=\"t1s_221\">montant </span><span class=\"S80DD S2D2 S2DE S2\" id=\"t1t_221\">des </span><span class=\"S80DE S2D2 S2DE S2\" id=\"t1u_221\">reports </span><span class=\"S80DF S2D2 S2DE S2\" id=\"t1v_221\">d\u00e9ficitaires </span><span class=\"S80E0 S2D2 S2DE S2\" id=\"t1w_221\">non </span><span class=\"S80E1 S2D2 S2DE S2\" id=\"t1x_221\">activ\u00e9s </span><span class=\"S80E2 S2D2 S2DE S2\" id=\"t1y_221\">s\u2019\u00e9l\u00e8ve </span><span class=\"S80E3 S2D2 S2DE S2\" id=\"t1z_221\">\u00e0 </span><span class=\"S6888 S2D2 S2DE S2\" id=\"t20_221\">1 </span><span class=\"S80E4 S2D2 S2DE S2\" id=\"t21_221\">195,7 </span><span class=\"S80E5 S2D2 S2DE S2\" id=\"t22_221\">millions d\u2019euros. Il concerne le Groupe d\u2019int\u00e9gration fiscale </span><span class=\"S22FC S2D2 S2DE S2\" id=\"t23_221\">fran\u00e7ais pour un montant de 917,7 </span><span class=\"S80E6 S2D2 S2DE S2\" id=\"t24_221\">millions d\u2019euros. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31191": {
   "value": "<span class=\"S6372 S2D8 S2\" id=\"t7_178\">1.25 \u2013 Imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S65AB S2D2 S2DE S2\" id=\"t8_178\">Toutes les diff\u00e9rences temporelles, existantes \u00e0 la cl\u00f4ture de chaque </span><span class=\"S65AC S2D2 S2DE S2\" id=\"t9_178\">exercice, entre les valeurs comptables des \u00e9l\u00e9ments d\u2019actif et de </span><span class=\"S65AD S2D2 S2DE S2\" id=\"ta_178\">passif et les valeurs attribu\u00e9es \u00e0 ces m\u00eames \u00e9l\u00e9ments pour la </span><span class=\"S65AE S2D2 S2DE S2\" id=\"tb_178\">d\u00e9termination du r\u00e9sultat fiscal, g\u00e9n\u00e8rent la comptabilisation </span><span class=\"S65AF S2D2 S2DE S2\" id=\"tc_178\">d\u2019imp\u00f4ts diff\u00e9r\u00e9s calcul\u00e9s selon la m\u00e9thode du report variable. Les </span><span class=\"S65B0 S2D2 S2DE S2\" id=\"td_178\">imp\u00f4ts diff\u00e9r\u00e9s sur les diff\u00e9rences temporaires et les reports </span><span class=\"S65B1 S2D2 S2DE S2\" id=\"te_178\">d\u00e9ficitaires sont calcul\u00e9s en fonction des taux vot\u00e9s ou quasi </span><span class=\"S65B2 S2D2 S2DE S2\" id=\"tf_178\">adopt\u00e9s qui seront en vigueur \u00e0 la date probable de renversement </span><span class=\"S65B3 S2D2 S2DE S2\" id=\"tg_178\">des diff\u00e9rences concern\u00e9es, si ceux-ci sont fix\u00e9s, ou des taux </span><span class=\"S65B4 S2D2 S2DE S2\" id=\"th_178\">d\u2019imp\u00f4t vot\u00e9s \u00e0 la date d\u2019arr\u00eat\u00e9 des comptes \u00e0 d\u00e9faut. Les effets des </span><span class=\"S65B5 S2D2 S2DE S2\" id=\"ti_178\">modifications de taux d\u2019imposition sont inscrits dans le r\u00e9sultat de </span><span class=\"S2BF8 S2D2 S2DE S2\" id=\"tj_178\">l\u2019exercice au cours duquel le changement de taux est d\u00e9cid\u00e9. </span><span class=\"S65B6 S2D2 S2DE S2\" id=\"tk_178\">Les produits d\u2019imp\u00f4ts diff\u00e9r\u00e9s provenant des d\u00e9ficits fiscaux </span><span class=\"S65B7 S2D2 S2DE S2\" id=\"tl_178\">reportables ne sont comptabilis\u00e9s en imp\u00f4ts diff\u00e9r\u00e9s actifs que </span><span class=\"S65B8 S2D2 S2DE S2\" id=\"tm_178\">dans la mesure o\u00f9 il est probable qu\u2019ils soient utilis\u00e9s dans un </span><span class=\"SAB3 S2D2 S2DE S2\" id=\"tn_178\">horizon de temps raisonnable. </span><span class=\"S65B9 S2D2 S2DE S2\" id=\"to_178\">La charge d\u2019imp\u00f4t est comptabilis\u00e9e en r\u00e9sultat sauf l\u2019imp\u00f4t relatif </span><span class=\"S65BA S2D2 S2DE S2\" id=\"tp_178\">aux \u00e9l\u00e9ments reconnus en capitaux propres qui est comptabilis\u00e9 </span><span class=\"S3CC0 S2D2 S2DE S2\" id=\"tq_178\">directement en capitaux propres. </span><span class=\"S65BB S2D2 S2DE S2\" id=\"tr_178\">Les actifs et les passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s, quelle que soit leur </span><span class=\"S65BC S2D2 S2DE S2\" id=\"ts_178\">\u00e9ch\u00e9ance, ne sont pas actualis\u00e9s et sont compens\u00e9s lorsqu\u2019ils </span><span class=\"S1ECD S2D2 S2DE S2\" id=\"tt_178\">concernent une m\u00eame entit\u00e9 fiscale. </span><span class=\"S6694 S2D8 S2\" id=\"t35_179\">1.31 \u2013 Imp\u00f4ts sur le r\u00e9sultat </span><span class=\"S6695 S2D2 S2DE S2\" id=\"t36_179\">La charge ou le produit d\u2019imp\u00f4t sur le r\u00e9sultat comprend l\u2019imp\u00f4t </span><span class=\"S6696 S2D2 S2DE S2\" id=\"t37_179\">exigible, la contribution \u00e0 la valeur ajout\u00e9e des entreprises (CVAE) et </span><span class=\"S44E4 S2D2 S2DE S2\" id=\"t38_179\">l\u2019imp\u00f4t diff\u00e9r\u00e9 qui r\u00e9sulte des d\u00e9calages temporaires d\u2019imposition et </span><span class=\"S6697 S2D2 S2DE S2\" id=\"t39_179\">des retraitements de consolidation, dans la mesure o\u00f9 la situation </span><span class=\"S1342 S2D2 S2DE S2\" id=\"t3a_179\">fiscale des soci\u00e9t\u00e9s le justifie. </span><span class=\"S6698 S2D8 S2\" id=\"t3b_179\">1.32 \u2013 Incertitudes relatives </span><span class=\"S6699 S2D8 S2\" id=\"t3c_179\">aux </span><span class=\"S669A S2D8 S2\" id=\"t3d_179\">traitements </span><span class=\"S669B S2D8 S2\" id=\"t3e_179\">fiscaux </span><span class=\"S669C S2D2 S2DE S2\" id=\"t3f_179\">L\u2019interpr\u00e9tation IFRIC </span><span class=\"S669D S2D2 S2DE S2\" id=\"t3g_179\">23 \u00ab </span><span class=\"S669E S2D2 S2DE S2\" id=\"t3h_179\">Incertitudes relatives aux risques </span><span class=\"S669F S2D2 S2DE S2\" id=\"t3i_179\">fiscaux </span><span class=\"S66A0 S2D2 S2DE S2\" id=\"t3j_179\">\u00bb traite des positions fiscales incertaines relevant des </span><span class=\"S3683 S2D2 S2DE S2\" id=\"t3k_179\">imp\u00f4ts sur le r\u00e9sultat. </span><span class=\"S66A1 S2D2 S2DE S2\" id=\"t3l_179\">Elle </span><span class=\"S66A2 S2D2 S2DE S2\" id=\"t3m_179\">s\u2019applique </span><span class=\"S66A3 S2D2 S2DE S2\" id=\"t3n_179\">\u00e0 </span><span class=\"S66A4 S2D2 S2DE S2\" id=\"t3o_179\">toute </span><span class=\"S66A5 S2D2 S2DE S2\" id=\"t3p_179\">situation </span><span class=\"S66A6 S2D2 S2DE S2\" id=\"t3q_179\">d\u2019incertitude </span><span class=\"S66A7 S2D2 S2DE S2\" id=\"t3r_179\">concernant </span><span class=\"S66A8 S2D2 S2DE S2\" id=\"t3s_179\">l\u2019acceptabilit\u00e9 d\u2019un traitement fiscal relatif \u00e0 l\u2019imp\u00f4t sur le r\u00e9sultat, </span><span class=\"S66A9 S2D2 S2DE S2\" id=\"t3t_179\">au regard du droit fiscal. D\u00e8s lors qu\u2019il est probable que </span><span class=\"S66AA S2D2 S2DE S2\" id=\"t3u_179\">l\u2019administration fiscale n\u2019acceptera pas un traitement fiscal, le </span><span class=\"S66AB S2D2 S2DE S2\" id=\"t3v_179\">Groupe constate un passif d\u2019imp\u00f4t. Inversement, si le Groupe estime </span><span class=\"S66AC S2D2 S2DE S2\" id=\"t3w_179\">probable que l\u2019administration fiscale remboursera un imp\u00f4t pay\u00e9, </span><span class=\"S66AD S2D2 S2DE S2\" id=\"t3x_179\">une cr\u00e9ance d\u2019imp\u00f4t est constat\u00e9e. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31192": {
   "value": "<span class=\"S6372 S2D8 S2\" id=\"t7_178\">1.25 \u2013 Imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S65AB S2D2 S2DE S2\" id=\"t8_178\">Toutes les diff\u00e9rences temporelles, existantes \u00e0 la cl\u00f4ture de chaque </span><span class=\"S65AC S2D2 S2DE S2\" id=\"t9_178\">exercice, entre les valeurs comptables des \u00e9l\u00e9ments d\u2019actif et de </span><span class=\"S65AD S2D2 S2DE S2\" id=\"ta_178\">passif et les valeurs attribu\u00e9es \u00e0 ces m\u00eames \u00e9l\u00e9ments pour la </span><span class=\"S65AE S2D2 S2DE S2\" id=\"tb_178\">d\u00e9termination du r\u00e9sultat fiscal, g\u00e9n\u00e8rent la comptabilisation </span><span class=\"S65AF S2D2 S2DE S2\" id=\"tc_178\">d\u2019imp\u00f4ts diff\u00e9r\u00e9s calcul\u00e9s selon la m\u00e9thode du report variable. Les </span><span class=\"S65B0 S2D2 S2DE S2\" id=\"td_178\">imp\u00f4ts diff\u00e9r\u00e9s sur les diff\u00e9rences temporaires et les reports </span><span class=\"S65B1 S2D2 S2DE S2\" id=\"te_178\">d\u00e9ficitaires sont calcul\u00e9s en fonction des taux vot\u00e9s ou quasi </span><span class=\"S65B2 S2D2 S2DE S2\" id=\"tf_178\">adopt\u00e9s qui seront en vigueur \u00e0 la date probable de renversement </span><span class=\"S65B3 S2D2 S2DE S2\" id=\"tg_178\">des diff\u00e9rences concern\u00e9es, si ceux-ci sont fix\u00e9s, ou des taux </span><span class=\"S65B4 S2D2 S2DE S2\" id=\"th_178\">d\u2019imp\u00f4t vot\u00e9s \u00e0 la date d\u2019arr\u00eat\u00e9 des comptes \u00e0 d\u00e9faut. Les effets des </span><span class=\"S65B5 S2D2 S2DE S2\" id=\"ti_178\">modifications de taux d\u2019imposition sont inscrits dans le r\u00e9sultat de </span><span class=\"S2BF8 S2D2 S2DE S2\" id=\"tj_178\">l\u2019exercice au cours duquel le changement de taux est d\u00e9cid\u00e9. </span><span class=\"S65B6 S2D2 S2DE S2\" id=\"tk_178\">Les produits d\u2019imp\u00f4ts diff\u00e9r\u00e9s provenant des d\u00e9ficits fiscaux </span><span class=\"S65B7 S2D2 S2DE S2\" id=\"tl_178\">reportables ne sont comptabilis\u00e9s en imp\u00f4ts diff\u00e9r\u00e9s actifs que </span><span class=\"S65B8 S2D2 S2DE S2\" id=\"tm_178\">dans la mesure o\u00f9 il est probable qu\u2019ils soient utilis\u00e9s dans un </span><span class=\"SAB3 S2D2 S2DE S2\" id=\"tn_178\">horizon de temps raisonnable. </span><span class=\"S65B9 S2D2 S2DE S2\" id=\"to_178\">La charge d\u2019imp\u00f4t est comptabilis\u00e9e en r\u00e9sultat sauf l\u2019imp\u00f4t relatif </span><span class=\"S65BA S2D2 S2DE S2\" id=\"tp_178\">aux \u00e9l\u00e9ments reconnus en capitaux propres qui est comptabilis\u00e9 </span><span class=\"S3CC0 S2D2 S2DE S2\" id=\"tq_178\">directement en capitaux propres. </span><span class=\"S65BB S2D2 S2DE S2\" id=\"tr_178\">Les actifs et les passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s, quelle que soit leur </span><span class=\"S65BC S2D2 S2DE S2\" id=\"ts_178\">\u00e9ch\u00e9ance, ne sont pas actualis\u00e9s et sont compens\u00e9s lorsqu\u2019ils </span><span class=\"S1ECD S2D2 S2DE S2\" id=\"tt_178\">concernent une m\u00eame entit\u00e9 fiscale. </span><span class=\"S749C S625B S2\" id=\"t7_220\">Imp\u00f4ts sur les b\u00e9n\u00e9fices et imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S7342 S625C S2\" id=\"t8_220\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_220\">32 </span><span class=\"S7573 S2D8 S2\" id=\"ta_220\">Analyse de la charge d\u2019imp\u00f4t </span><span class=\"S7574 SBD4 S2\" id=\"tb_220\">(en milliers d\u2019euros) </span><span class=\"S7FEB S71F S2\" id=\"tc_220\">Exercice 2022/2023 </span><span class=\"S7FEC SBD3 S2\" id=\"td_220\">Exercice 2021/2022 </span><span class=\"S21F2 SBD3 S2\" id=\"te_220\">R\u00e9sultat avant imp\u00f4t de l\u2019ensemble consolid\u00e9 </span><span class=\"S7FED SBD3 S2\" id=\"tf_220\">- </span><span class=\"S7FEE SBD3 S2\" id=\"tg_220\">50 </span><span class=\"S7578 SBD3 S2\" id=\"th_220\">503 </span><span class=\"S7579 SBD3 S2\" id=\"ti_220\">339 </span><span class=\"S757A SBD3 S2\" id=\"tj_220\">137 </span><span class=\"S1257 SBD3 S2\" id=\"tk_220\">R\u00e9sultats non tax\u00e9s </span><span class=\"S7FEF SBD3 S2\" id=\"tl_220\">: </span><span class=\"S7FF0 SBD5 S2\" id=\"tm_220\">Incidence des d\u00e9ficits reportables et autres diff\u00e9rences temporelles </span><span class=\"S7FF1 SBD5 S2\" id=\"tn_220\">non </span><span class=\"S7FF2 SBD5 S2\" id=\"to_220\">reconnues ou ayant fait ant\u00e9rieurement l\u2019objet de limitation </span><span class=\"S7FF3 SBD5 S2\" id=\"tp_220\">74 </span><span class=\"S7FF4 SBD5 S2\" id=\"tq_220\">670 </span><span class=\"S7FF5 SBD5 S2\" id=\"tr_220\">25 </span><span class=\"S7FF6 SBD5 S2\" id=\"ts_220\">056 </span><span class=\"S7FF7 SBD5 S2\" id=\"tt_220\">Gain provenant de la restructuration de la dette </span><span class=\"S7FF8 SBD5 S2\" id=\"tu_220\">- </span><span class=\"S7FF9 SBD5 S2\" id=\"tv_220\">- </span><span class=\"S7FFA SBD5 S2\" id=\"tw_220\">418 </span><span class=\"S7FFB SBD5 S2\" id=\"tx_220\">437 </span><span class=\"S7FFC SBD5 S2\" id=\"ty_220\">Op\u00e9rations intra-groupe ayant une incidence fiscale </span><span class=\"S7FFD SBD5 S2\" id=\"tz_220\">- </span><span class=\"S7FFE SBD5 S2\" id=\"t10_220\">37 </span><span class=\"S7FFF SBD5 S2\" id=\"t11_220\">920 </span><span class=\"S8000 SBD5 S2\" id=\"t12_220\">Autres r\u00e9sultats non tax\u00e9s </span><span class=\"S8001 SBD5 S2\" id=\"t13_220\">48 106 </span><span class=\"S8002 SBD5 S2\" id=\"t14_220\">74 </span><span class=\"S8003 SBD5 S2\" id=\"t15_220\">628 </span><span class=\"S8004 SBD3 S2\" id=\"t16_220\">R\u00e9sultat taxable consolid\u00e9 </span><span class=\"S8005 SBD3 S2\" id=\"t17_220\">72 </span><span class=\"S8006 SBD3 S2\" id=\"t18_220\">273 </span><span class=\"S8007 SBD3 S2\" id=\"t19_220\">58 </span><span class=\"S8008 SBD3 S2\" id=\"t1a_220\">304 </span><span class=\"S8009 SBD5 S2\" id=\"t1b_220\">Taux d\u2019imp\u00f4t Groupe </span><span class=\"S800A SBD5 S2\" id=\"t1c_220\">25,82 </span><span class=\"S800B SBD5 S2\" id=\"t1d_220\">% </span><span class=\"S800C SBD5 S2\" id=\"t1e_220\">25,82 </span><span class=\"S800D SBD5 S2\" id=\"t1f_220\">% </span><span class=\"S5EA3 SBD3 S2\" id=\"t1g_220\">Imp\u00f4t th\u00e9orique au taux l\u00e9gal d\u2019imposition en France </span><span class=\"S800E SBD3 S2\" id=\"t1h_220\">- </span><span class=\"S800F SBD3 S2\" id=\"t1i_220\">18 </span><span class=\"S8010 SBD3 S2\" id=\"t1j_220\">661 </span><span class=\"S8011 SBD3 S2\" id=\"t1k_220\">- </span><span class=\"S8012 SBD3 S2\" id=\"t1l_220\">15 </span><span class=\"S5EAB SBD3 S2\" id=\"t1m_220\">054 </span><span class=\"S30C5 SBD5 S2\" id=\"t1n_220\">Diff\u00e9rences sur taux d\u2019imposition \u00e0 l\u2019\u00e9tranger </span><span class=\"S8013 SBD5 S2\" id=\"t1o_220\">942 </span><span class=\"S8014 SBD5 S2\" id=\"t1p_220\">- </span><span class=\"S5D8C SBD5 S2\" id=\"t1q_220\">776 </span><span class=\"S8015 SBD5 S2\" id=\"t1r_220\">CVAE </span><span class=\"S8016 SBD5 S2\" id=\"t1s_220\">- </span><span class=\"S8017 SBD5 S2\" id=\"t1t_220\">947 </span><span class=\"S8018 SBD5 S2\" id=\"t1u_220\">- </span><span class=\"S8019 SBD5 S2\" id=\"t1v_220\">1 </span><span class=\"S801A SBD5 S2\" id=\"t1w_220\">266 </span><span class=\"S25AB SBD5 S2\" id=\"t1x_220\">Autres \u00e9l\u00e9ments </span><span class=\"S801B SBD5 S2\" id=\"t1y_220\">- </span><span class=\"S801C SBD5 S2\" id=\"t1z_220\">645 </span><span class=\"S801D SBD5 S2\" id=\"t20_220\">- </span><span class=\"S801E SBD5 S2\" id=\"t21_220\">15 </span><span class=\"S5D41 SBD5 S2\" id=\"t22_220\">829 </span><span class=\"S5D97 S71F S2\" id=\"t23_220\">CHARGE D\u2019IMP\u00d4T DU GROUPE </span><span class=\"S801F S71F S2\" id=\"t24_220\">- </span><span class=\"S8020 S71F S2\" id=\"t25_220\">19 </span><span class=\"S8021 S71F S2\" id=\"t26_220\">311 </span><span class=\"S8022 S71F S2\" id=\"t27_220\">- </span><span class=\"S5E2F S71F S2\" id=\"t28_220\">32 </span><span class=\"S5E30 S71F S2\" id=\"t29_220\">925 </span><span class=\"S8023 S1ABE S2\" id=\"t2a_220\">dont imp\u00f4ts exigibles (y compris la CVAE) </span><span class=\"S8024 S1ABE S2\" id=\"t2b_220\">- </span><span class=\"S8025 S1ABE S2\" id=\"t2c_220\">23 </span><span class=\"S8026 S1ABE S2\" id=\"t2d_220\">025 </span><span class=\"S8027 S1ABE S2\" id=\"t2e_220\">- </span><span class=\"S8028 S1ABE S2\" id=\"t2f_220\">14 </span><span class=\"S48A8 S1ABE S2\" id=\"t2g_220\">975 </span><span class=\"S8029 S1ABE S2\" id=\"t2h_220\">dont imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S802A S1ABE S2\" id=\"t2i_220\">3 </span><span class=\"S802B S1ABE S2\" id=\"t2j_220\">714 </span><span class=\"S802C S1ABE S2\" id=\"t2k_220\">- </span><span class=\"S802D S1ABE S2\" id=\"t2l_220\">17 </span><span class=\"S5D50 S1ABE S2\" id=\"t2m_220\">949 </span><span class=\"S802E S2D2 S2DE S2\" id=\"t2n_220\">Les d\u00e9ficits fiscaux de la p\u00e9riode non activ\u00e9s du fait de leur </span><span class=\"S802F S2D2 S2DE S2\" id=\"t2o_220\">imputation non probable dans un horizon de temps raisonnable </span><span class=\"S8030 S2D2 S2DE S2\" id=\"t2p_220\">concernent principalement le groupe fiscal fran\u00e7ais, espagnol, </span><span class=\"S8031 S2D2 S2DE S2\" id=\"t2q_220\">certaines entit\u00e9s belges, ainsi que des soci\u00e9t\u00e9s du p\u00f4le Villages </span><span class=\"S5CD8 S2D2 S2DE S2\" id=\"t2r_220\">Nature dont le Groupe a pris le contr\u00f4le au cours de l\u2019exercice. </span><span class=\"S8032 S2D2 S2DE S2\" id=\"t2s_220\">Les autres \u00e9l\u00e9ments non taxables s\u2019\u00e9l\u00e8vent \u00e0 48 106 milliers d\u2019euros </span><span class=\"S8033 S2D2 S2DE S2\" id=\"t2t_220\">sur l\u2019exercice 2022/2023 et correspondent essentiellement aux </span><span class=\"S8034 S2D2 S2DE S2\" id=\"t2u_220\">retraitements des charges de loyers selon IFRS 16 (\u00e0 l\u2019exception de </span><span class=\"S8035 S2D2 S2DE S2\" id=\"t2v_220\">la contribution des Pays-Bas), \u00e0 des charges financi\u00e8res non </span><span class=\"S8036 S2D2 S2DE S2\" id=\"t2w_220\">d\u00e9ductibles et aux effets de la prise de contr\u00f4le du p\u00f4le Villages </span><span class=\"S8037 S2D2 S2DE S2\" id=\"t2x_220\">Nature et du reclassement des Senioriales en actifs destin\u00e9s \u00e0 \u00eatre </span><span class=\"SC3D S2D2 S2DE S2\" id=\"t2y_220\">c\u00e9d\u00e9s. </span><span class=\"S8038 S2D8 S2\" id=\"t2z_220\">Analyse des imp\u00f4ts diff\u00e9r\u00e9s actifs et passifs </span><span class=\"S8039 S2D8 S2\" id=\"t30_220\">par nature et par pays </span><span class=\"S803A S2D2 S2DE S2\" id=\"t31_220\">Au sein d\u2019un m\u00eame pays, les r\u00e9sultats fiscaux g\u00e9n\u00e9r\u00e9s par la </span><span class=\"S803B S2D2 S2DE S2\" id=\"t32_220\">majorit\u00e9 des entit\u00e9s du Groupe font l\u2019objet d\u2019une int\u00e9gration fiscale. </span><span class=\"S803C S2D2 S2DE S2\" id=\"t33_220\">La d\u00e9composition par pays de la situation fiscale diff\u00e9r\u00e9e du Groupe </span><span class=\"S803D S2D2 S2DE S2\" id=\"t34_220\">correspond ainsi \u00e0 celle de chacun des sous-groupes d\u2019int\u00e9gration </span><span class=\"S803E S2D2 S2DE S2\" id=\"t35_220\">fiscale. </span><span class=\"S803F SBD4 S2\" id=\"t36_220\">(en milliers d\u2019euros) </span><span class=\"S8040 SBD3 S2\" id=\"t37_220\">30/09/2022 </span><span class=\"S8041 SBD3 S2\" id=\"t38_220\">Variation </span><span class=\"S8042 SBD3 S2\" id=\"t39_220\">par </span><span class=\"S8043 SBD3 S2\" id=\"t3a_220\">r\u00e9sultat </span><span class=\"S8044 SBD3 S2\" id=\"t3b_220\">Variation enregistr\u00e9e </span><span class=\"S8045 SBD3 S2\" id=\"t3c_220\">en capitaux propres </span><span class=\"S8046 S71F S2\" id=\"t3d_220\">30/09/2023 </span><span class=\"S31D SBD5 S2\" id=\"t3e_220\">France </span><span class=\"S8047 SBD5 S2\" id=\"t3f_220\">5 </span><span class=\"S8048 SBD5 S2\" id=\"t3g_220\">309 </span><span class=\"S8049 SBD5 S2\" id=\"t3h_220\">147 </span><span class=\"S804A SBD5 S2\" id=\"t3i_220\">- </span><span class=\"S804B SBD5 S2\" id=\"t3j_220\">507 </span><span class=\"S804C SBD5 S2\" id=\"t3k_220\">4 </span><span class=\"S804D SBD5 S2\" id=\"t3l_220\">947 </span><span class=\"S2BBF SBD5 S2\" id=\"t3m_220\">Pays-Bas </span><span class=\"S804E SBD5 S2\" id=\"t3n_220\">28 </span><span class=\"S804F SBD5 S2\" id=\"t3o_220\">562 </span><span class=\"S8050 SBD5 S2\" id=\"t3p_220\">5 </span><span class=\"S8051 SBD5 S2\" id=\"t3q_220\">411 </span><span class=\"S8052 SBD5 S2\" id=\"t3r_220\">267 </span><span class=\"S8053 SBD5 S2\" id=\"t3s_220\">34 </span><span class=\"S8054 SBD5 S2\" id=\"t3t_220\">240 </span><span class=\"S2D20 SBD5 S2\" id=\"t3u_220\">Belgique </span><span class=\"S8055 SBD5 S2\" id=\"t3v_220\">- </span><span class=\"S8056 SBD5 S2\" id=\"t3w_220\">1 </span><span class=\"S8057 SBD5 S2\" id=\"t3x_220\">066 </span><span class=\"S8058 SBD5 S2\" id=\"t3y_220\">- </span><span class=\"S8059 SBD5 S2\" id=\"t3z_220\">72 </span><span class=\"S805A SBD5 S2\" id=\"t40_220\">15 </span><span class=\"S805B SBD5 S2\" id=\"t41_220\">- </span><span class=\"S805C SBD5 S2\" id=\"t42_220\">1 </span><span class=\"S805D SBD5 S2\" id=\"t43_220\">123 </span><span class=\"S1B0E SBD5 S2\" id=\"t44_220\">Allemagne </span><span class=\"S805E SBD5 S2\" id=\"t45_220\">3 </span><span class=\"S805F SBD5 S2\" id=\"t46_220\">727 </span><span class=\"S8060 SBD5 S2\" id=\"t47_220\">- </span><span class=\"S8061 SBD5 S2\" id=\"t48_220\">4 </span><span class=\"S8062 SBD5 S2\" id=\"t49_220\">062 </span><span class=\"S52C5 SBD5 S2\" id=\"t4a_220\">- </span><span class=\"S8063 SBD5 S2\" id=\"t4b_220\">- </span><span class=\"S8064 SBD5 S2\" id=\"t4c_220\">335 </span><span class=\"S6BA3 SBD5 S2\" id=\"t4d_220\">Espagne </span><span class=\"S8065 SBD5 S2\" id=\"t4e_220\">- </span><span class=\"S8066 SBD5 S2\" id=\"t4f_220\">25 </span><span class=\"S8067 SBD5 S2\" id=\"t4g_220\">- </span><span class=\"S8068 SBD5 S2\" id=\"t4h_220\">- </span><span class=\"S8069 SBD5 S2\" id=\"t4i_220\">- </span><span class=\"S806A SBD5 S2\" id=\"t4j_220\">25 </span><span class=\"S806B SBD5 S2\" id=\"t4k_220\">Italie </span><span class=\"S806C SBD5 S2\" id=\"t4l_220\">169 </span><span class=\"S806D SBD5 S2\" id=\"t4m_220\">- </span><span class=\"S806E SBD5 S2\" id=\"t4n_220\">- </span><span class=\"S806F SBD5 S2\" id=\"t4o_220\">169 </span><span class=\"S8070 SBD3 S2\" id=\"t4p_220\">Imp\u00f4ts diff\u00e9r\u00e9s sur diff\u00e9rences temporaires </span><span class=\"S8071 SBD3 S2\" id=\"t4q_220\">36 </span><span class=\"S8072 SBD3 S2\" id=\"t4r_220\">676 </span><span class=\"S8073 SBD3 S2\" id=\"t4s_220\">1 </span><span class=\"S8074 SBD3 S2\" id=\"t4t_220\">424 </span><span class=\"S8075 SBD3 S2\" id=\"t4u_220\">- </span><span class=\"S8076 SBD3 S2\" id=\"t4v_220\">225 </span><span class=\"S8077 SBD3 S2\" id=\"t4w_220\">37 </span><span class=\"S8078 SBD3 S2\" id=\"t4x_220\">873 </span><span class=\"S284E SBD5 S2\" id=\"t4y_220\">France </span><span class=\"S8079 SBD5 S2\" id=\"t4z_220\">4 </span><span class=\"S807A SBD5 S2\" id=\"t50_220\">188 </span><span class=\"S807B SBD5 S2\" id=\"t51_220\">- </span><span class=\"S807C SBD5 S2\" id=\"t52_220\">- </span><span class=\"S807D SBD5 S2\" id=\"t53_220\">4 </span><span class=\"S4492 SBD5 S2\" id=\"t54_220\">188 </span><span class=\"S807E SBD5 S2\" id=\"t55_220\">Belgique </span><span class=\"S807F SBD5 S2\" id=\"t56_220\">1 </span><span class=\"S8080 SBD5 S2\" id=\"t57_220\">510 </span><span class=\"S8081 SBD5 S2\" id=\"t58_220\">932 </span><span class=\"S8082 SBD5 S2\" id=\"t59_220\">- </span><span class=\"S3388 SBD5 S2\" id=\"t5a_220\">2 </span><span class=\"S8083 SBD5 S2\" id=\"t5b_220\">442 </span><span class=\"S35AD SBD5 S2\" id=\"t5c_220\">Allemagne </span><span class=\"S8084 SBD5 S2\" id=\"t5d_220\">829 </span><span class=\"S8085 SBD5 S2\" id=\"t5e_220\">1 </span><span class=\"S8086 SBD5 S2\" id=\"t5f_220\">358 </span><span class=\"S8087 SBD5 S2\" id=\"t5g_220\">- </span><span class=\"S8088 SBD5 S2\" id=\"t5h_220\">2 </span><span class=\"S8089 SBD5 S2\" id=\"t5i_220\">187 </span><span class=\"SF88 SBD3 S2\" id=\"t5j_220\">Imp\u00f4ts diff\u00e9r\u00e9s sur reports d\u00e9ficitaires </span><span class=\"S808A SBD3 S2\" id=\"t5k_220\">6 </span><span class=\"S808B SBD3 S2\" id=\"t5l_220\">526 </span><span class=\"S808C SBD3 S2\" id=\"t5m_220\">2 </span><span class=\"S808D SBD3 S2\" id=\"t5n_220\">290 </span><span class=\"S808E SBD3 S2\" id=\"t5o_220\">- </span><span class=\"S808F SBD3 S2\" id=\"t5p_220\">8 </span><span class=\"S8090 SBD3 S2\" id=\"t5q_220\">817 </span><span class=\"S8091 S71F S2\" id=\"t5r_220\">TOTAL </span><span class=\"S8092 S71F S2\" id=\"t5s_220\">43 </span><span class=\"S8093 S71F S2\" id=\"t5t_220\">200 </span><span class=\"S8094 S71F S2\" id=\"t5u_220\">3 </span><span class=\"S8095 S71F S2\" id=\"t5v_220\">714 </span><span class=\"S8096 S71F S2\" id=\"t5w_220\">- </span><span class=\"S8097 S71F S2\" id=\"t5x_220\">225 </span><span class=\"S8098 S71F S2\" id=\"t5y_220\">46 </span><span class=\"S8099 S71F S2\" id=\"t5z_220\">690 </span><span class=\"S809A S1ABE S2\" id=\"t60_220\">dont imp\u00f4ts diff\u00e9r\u00e9s actifs </span><span class=\"S809B S1ABE S2\" id=\"t61_220\">60 </span><span class=\"S809C S1ABE S2\" id=\"t62_220\">394 </span><span class=\"S809D S1ABE S2\" id=\"t63_220\">- </span><span class=\"S809E S1ABE S2\" id=\"t64_220\">- </span><span class=\"S809F S1ABE S2\" id=\"t65_220\">47 </span><span class=\"S80A0 S1ABE S2\" id=\"t66_220\">115 </span><span class=\"S80A1 S1ABE S2\" id=\"t67_220\">dont imp\u00f4ts diff\u00e9r\u00e9s passifs </span><span class=\"S80A2 S1ABE S2\" id=\"t68_220\">- </span><span class=\"S80A3 S1ABE S2\" id=\"t69_220\">17 </span><span class=\"S80A4 S1ABE S2\" id=\"t6a_220\">192 </span><span class=\"S80A5 S1ABE S2\" id=\"t6b_220\">- </span><span class=\"S80A6 S1ABE S2\" id=\"t6c_220\">- </span><span class=\"S80A7 S1ABE S2\" id=\"t6d_220\">- </span><span class=\"S80A8 S1ABE S2\" id=\"t6e_220\">425 </span><span class=\"S80A9 S2D2 S2DE S2\" id=\"t7_221\">Au 30 </span><span class=\"S80AA S2D2 S2DE S2\" id=\"t8_221\">septembre 2023, la position nette d\u2019imp\u00f4ts diff\u00e9r\u00e9s du </span><span class=\"S80AB S2D2 S2DE S2\" id=\"t9_221\">Groupe s\u2019\u00e9l\u00e8ve \u00e0 46 </span><span class=\"S80AC S2D2 S2DE S2\" id=\"ta_221\">690 </span><span class=\"S80AD S2D2 S2DE S2\" id=\"tb_221\">milliers d\u2019euros, dont 37 </span><span class=\"S80AE S2D2 S2DE S2\" id=\"tc_221\">873 </span><span class=\"S80AF S2D2 S2DE S2\" id=\"td_221\">milliers </span><span class=\"S80B0 S2D2 S2DE S2\" id=\"te_221\">d\u2019euros au titre des diff\u00e9rences temporaires. Ce montant inclut un </span><span class=\"S80B1 S2D2 S2DE S2\" id=\"tf_221\">passif d\u2019imp\u00f4t diff\u00e9r\u00e9 de 22 </span><span class=\"S80B2 S2D2 S2DE S2\" id=\"tg_221\">154 </span><span class=\"S80B3 S2D2 S2DE S2\" id=\"th_221\">milliers d\u2019euros reconnu aux </span><span class=\"S2026 S2D2 S2DE S2\" id=\"ti_221\">Pays-Bas </span><span class=\"S80B4 S2D2 S2DE S2\" id=\"tj_221\">au </span><span class=\"S80B5 S2D2 S2DE S2\" id=\"tk_221\">titre </span><span class=\"S80B6 S2D2 S2DE S2\" id=\"tl_221\">de </span><span class=\"S80B7 S2D2 S2DE S2\" id=\"tm_221\">la </span><span class=\"S80B8 S2D2 S2DE S2\" id=\"tn_221\">marque </span><span class=\"S80B9 S2D2 S2DE S2\" id=\"to_221\">Center </span><span class=\"S80BA S2D2 S2DE S2\" id=\"tp_221\">Parcs </span><span class=\"S80BB S2D2 S2DE S2\" id=\"tq_221\">(\u00e9valu\u00e9e </span><span class=\"S80BC S2D2 S2DE S2\" id=\"tr_221\">\u00e0 </span><span class=\"S341F S2D2 S2DE S2\" id=\"ts_221\">85 </span><span class=\"S80BD S2D2 S2DE S2\" id=\"tt_221\">870 </span><span class=\"S80BE S2D2 S2DE S2\" id=\"tu_221\">milliers d\u2019euros). </span><span class=\"S80BF S2D2 S2DE S2\" id=\"tv_221\">Le montant d\u2019imp\u00f4ts diff\u00e9r\u00e9s reconnus au titre des d\u00e9ficits fiscaux </span><span class=\"S80C0 S2D2 S2DE S2\" id=\"tw_221\">s\u2019\u00e9l\u00e8ve quant \u00e0 lui \u00e0 8 </span><span class=\"S80C1 S2D2 S2DE S2\" id=\"tx_221\">817 </span><span class=\"S80C2 S2D2 S2DE S2\" id=\"ty_221\">milliers d\u2019euros, dont 4 </span><span class=\"S80C3 S2D2 S2DE S2\" id=\"tz_221\">188 </span><span class=\"S744C S2D2 S2DE S2\" id=\"t10_221\">milliers </span><span class=\"S80C4 S2D2 S2DE S2\" id=\"t11_221\">d\u2019euros relatifs aux activit\u00e9s touristiques et immobili\u00e8res r\u00e9alis\u00e9es </span><span class=\"SBDA S2D2 S2DE S2\" id=\"t12_221\">par le Groupe en France. </span><span class=\"S80C5 S2D2 S2DE S2\" id=\"t13_221\">Ces reports d\u00e9ficitaires ne sont comptabilis\u00e9s en imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S80C6 S2D2 S2DE S2\" id=\"t14_221\">actifs que dans la mesure o\u00f9 le Groupe consid\u00e8re, sur la base des </span><span class=\"S80C7 S2D2 S2DE S2\" id=\"t15_221\">plans d\u2019affaires relatifs aux activit\u00e9s touristiques et aux pr\u00e9visions </span><span class=\"S80C8 S2D2 S2DE S2\" id=\"t16_221\">de r\u00e9alisation des programmes immobiliers, qu\u2019il est probable qu\u2019il </span><span class=\"S80C9 S2D2 S2DE S2\" id=\"t17_221\">disposera de b\u00e9n\u00e9fices futurs imposables sur lesquels les pertes </span><span class=\"S80CA S2D2 S2DE S2\" id=\"t18_221\">fiscales pourront \u00eatre imput\u00e9es dans un horizon de temps </span><span class=\"S80CB S2D2 S2DE S2\" id=\"t19_221\">raisonnable. Au 30 </span><span class=\"S80CC S2D2 S2DE S2\" id=\"t1a_221\">septembre 2023, cet horizon de temps est de </span><span class=\"S80CD S2D2 S2DE S2\" id=\"t1b_221\">5 </span><span class=\"S80CE S2D2 S2DE S2\" id=\"t1c_221\">ans sur la France et de 6 </span><span class=\"S80CF S2D2 S2DE S2\" id=\"t1d_221\">ans en Belgique et en Allemagne. </span><span class=\"S80D0 S2D2 S2DE S2\" id=\"t1e_221\">Le montant d\u2019imp\u00f4ts diff\u00e9r\u00e9s a \u00e9t\u00e9 calcul\u00e9 en appliquant les r\u00e8gles </span><span class=\"S80D1 S2D2 S2DE S2\" id=\"t1f_221\">fiscales en vigueur \u00e0 la date de cl\u00f4ture, soit celles vot\u00e9es au </span><span class=\"S342 S2D2 S2DE S2\" id=\"t1g_221\">30 </span><span class=\"S80D2 S2D2 S2DE S2\" id=\"t1h_221\">septembre 2023. </span><span class=\"S80D3 S2D2 S2DE S2\" id=\"t1i_221\">Par ailleurs, il convient de rappeler que les montants d\u2019utilisation </span><span class=\"S80D4 S2D2 S2DE S2\" id=\"t1j_221\">des d\u00e9ficits fiscaux prennent en compte la r\u00e8gle de limitation </span><span class=\"S80D5 S2D2 S2DE S2\" id=\"t1k_221\">d\u2019imputation des d\u00e9ficits imposables, en France \u00e0 hauteur de 50 </span><span class=\"S80D6 S2D2 S2DE S2\" id=\"t1l_221\">% </span><span class=\"S80D7 S2D2 S2DE S2\" id=\"t1m_221\">du r\u00e9sultat au-del\u00e0 du premier million d\u2019euros, en Allemagne \u00e0 </span><span class=\"S80D8 S2D2 S2DE S2\" id=\"t1n_221\">hauteur de 60 </span><span class=\"S80D9 S2D2 S2DE S2\" id=\"t1o_221\">% du r\u00e9sultat au-del\u00e0 du premier million d\u2019euros, et </span><span class=\"S1DAD S2D2 S2DE S2\" id=\"t1p_221\">en Espagne \u00e0 hauteur de 50 </span><span class=\"S80DA S2D2 S2DE S2\" id=\"t1q_221\">% du r\u00e9sultat fiscal. </span><span class=\"S80DB S2D2 S2DE S2\" id=\"t1r_221\">Le </span><span class=\"S80DC S2D2 S2DE S2\" id=\"t1s_221\">montant </span><span class=\"S80DD S2D2 S2DE S2\" id=\"t1t_221\">des </span><span class=\"S80DE S2D2 S2DE S2\" id=\"t1u_221\">reports </span><span class=\"S80DF S2D2 S2DE S2\" id=\"t1v_221\">d\u00e9ficitaires </span><span class=\"S80E0 S2D2 S2DE S2\" id=\"t1w_221\">non </span><span class=\"S80E1 S2D2 S2DE S2\" id=\"t1x_221\">activ\u00e9s </span><span class=\"S80E2 S2D2 S2DE S2\" id=\"t1y_221\">s\u2019\u00e9l\u00e8ve </span><span class=\"S80E3 S2D2 S2DE S2\" id=\"t1z_221\">\u00e0 </span><span class=\"S6888 S2D2 S2DE S2\" id=\"t20_221\">1 </span><span class=\"S80E4 S2D2 S2DE S2\" id=\"t21_221\">195,7 </span><span class=\"S80E5 S2D2 S2DE S2\" id=\"t22_221\">millions d\u2019euros. Il concerne le Groupe d\u2019int\u00e9gration fiscale </span><span class=\"S22FC S2D2 S2DE S2\" id=\"t23_221\">fran\u00e7ais pour un montant de 917,7 </span><span class=\"S80E6 S2D2 S2DE S2\" id=\"t24_221\">millions d\u2019euros. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31193": {
   "value": "<span class=\"S6372 S2D8 S2\" id=\"t7_178\">1.25 \u2013 Imp\u00f4ts diff\u00e9r\u00e9s </span><span class=\"S65AB S2D2 S2DE S2\" id=\"t8_178\">Toutes les diff\u00e9rences temporelles, existantes \u00e0 la cl\u00f4ture de chaque </span><span class=\"S65AC S2D2 S2DE S2\" id=\"t9_178\">exercice, entre les valeurs comptables des \u00e9l\u00e9ments d\u2019actif et de </span><span class=\"S65AD S2D2 S2DE S2\" id=\"ta_178\">passif et les valeurs attribu\u00e9es \u00e0 ces m\u00eames \u00e9l\u00e9ments pour la </span><span class=\"S65AE S2D2 S2DE S2\" id=\"tb_178\">d\u00e9termination du r\u00e9sultat fiscal, g\u00e9n\u00e8rent la comptabilisation </span><span class=\"S65AF S2D2 S2DE S2\" id=\"tc_178\">d\u2019imp\u00f4ts diff\u00e9r\u00e9s calcul\u00e9s selon la m\u00e9thode du report variable. Les </span><span class=\"S65B0 S2D2 S2DE S2\" id=\"td_178\">imp\u00f4ts diff\u00e9r\u00e9s sur les diff\u00e9rences temporaires et les reports </span><span class=\"S65B1 S2D2 S2DE S2\" id=\"te_178\">d\u00e9ficitaires sont calcul\u00e9s en fonction des taux vot\u00e9s ou quasi </span><span class=\"S65B2 S2D2 S2DE S2\" id=\"tf_178\">adopt\u00e9s qui seront en vigueur \u00e0 la date probable de renversement </span><span class=\"S65B3 S2D2 S2DE S2\" id=\"tg_178\">des diff\u00e9rences concern\u00e9es, si ceux-ci sont fix\u00e9s, ou des taux </span><span class=\"S65B4 S2D2 S2DE S2\" id=\"th_178\">d\u2019imp\u00f4t vot\u00e9s \u00e0 la date d\u2019arr\u00eat\u00e9 des comptes \u00e0 d\u00e9faut. Les effets des </span><span class=\"S65B5 S2D2 S2DE S2\" id=\"ti_178\">modifications de taux d\u2019imposition sont inscrits dans le r\u00e9sultat de </span><span class=\"S2BF8 S2D2 S2DE S2\" id=\"tj_178\">l\u2019exercice au cours duquel le changement de taux est d\u00e9cid\u00e9. </span><span class=\"S65B6 S2D2 S2DE S2\" id=\"tk_178\">Les produits d\u2019imp\u00f4ts diff\u00e9r\u00e9s provenant des d\u00e9ficits fiscaux </span><span class=\"S65B7 S2D2 S2DE S2\" id=\"tl_178\">reportables ne sont comptabilis\u00e9s en imp\u00f4ts diff\u00e9r\u00e9s actifs que </span><span class=\"S65B8 S2D2 S2DE S2\" id=\"tm_178\">dans la mesure o\u00f9 il est probable qu\u2019ils soient utilis\u00e9s dans un </span><span class=\"SAB3 S2D2 S2DE S2\" id=\"tn_178\">horizon de temps raisonnable. </span><span class=\"S65B9 S2D2 S2DE S2\" id=\"to_178\">La charge d\u2019imp\u00f4t est comptabilis\u00e9e en r\u00e9sultat sauf l\u2019imp\u00f4t relatif </span><span class=\"S65BA S2D2 S2DE S2\" id=\"tp_178\">aux \u00e9l\u00e9ments reconnus en capitaux propres qui est comptabilis\u00e9 </span><span class=\"S3CC0 S2D2 S2DE S2\" id=\"tq_178\">directement en capitaux propres. </span><span class=\"S65BB S2D2 S2DE S2\" id=\"tr_178\">Les actifs et les passifs d\u2019imp\u00f4ts diff\u00e9r\u00e9s, quelle que soit leur </span><span class=\"S65BC S2D2 S2DE S2\" id=\"ts_178\">\u00e9ch\u00e9ance, ne sont pas actualis\u00e9s et sont compens\u00e9s lorsqu\u2019ils </span><span class=\"S1ECD S2D2 S2DE S2\" id=\"tt_178\">concernent une m\u00eame entit\u00e9 fiscale. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31217": {
   "value": "<span class=\"S65BD S2D8 S2\" id=\"tu_178\">1.26 \u2013 Produits constat\u00e9s d\u2019avance </span><span class=\"S65BE S2D2 S2DE S2\" id=\"tv_178\">Les produits constat\u00e9s d\u2019avance correspondent \u00e0 des produits </span><span class=\"S65BF S2D2 S2DE S2\" id=\"tw_178\">per\u00e7us ou comptabilis\u00e9s avant que les prestations et fournitures les </span><span class=\"S65C0 S2D2 S2DE S2\" id=\"tx_178\">justifiant aient \u00e9t\u00e9 effectu\u00e9es ou fournies. Ils sont qualifi\u00e9s de passif </span><span class=\"SE1D S2D2 S2DE S2\" id=\"ty_178\">sur contrat au sens de la norme IFRS </span><span class=\"S65C1 S2D2 S2DE S2\" id=\"tz_178\">15. </span><span class=\"S65C2 S2D2 S2DE S2\" id=\"t10_178\">Ce poste comprend essentiellement les ventes sign\u00e9es chez les </span><span class=\"S65C3 S2D2 S2DE S2\" id=\"t11_178\">notaires relatives \u00e0 des biens immobiliers non encore livr\u00e9s, pour la </span><span class=\"S1C03 S2D2 S2DE S2\" id=\"t12_178\">quote-part exc\u00e9dant le chiffre d\u2019affaires calcul\u00e9 \u00e0 l\u2019avancement. </span><span class=\"S65C4 S2D2 S2DE S2\" id=\"t13_178\">De mani\u00e8re plus marginale, ce poste inclut \u00e9galement des \u00ab </span><span class=\"S65C5 S2D2 S2DE S2\" id=\"t14_178\">fonds </span><span class=\"S65C6 S2D2 S2DE S2\" id=\"t15_178\">de concours </span><span class=\"S65C7 S2D2 S2DE S2\" id=\"t16_178\">\u00bb. En effet, la cession des biens immobiliers \u00e0 des </span><span class=\"S65C8 S2D2 S2DE S2\" id=\"t17_178\">propri\u00e9taires est g\u00e9n\u00e9ralement accompagn\u00e9e de l\u2019engagement pris </span><span class=\"S65C9 S2D2 S2DE S2\" id=\"t18_178\">par le Groupe de verser annuellement des loyers proportionnels aux </span><span class=\"S65CA S2D2 S2DE S2\" id=\"t19_178\">prix de vente immobiliers. Lorsque les engagements de loyers sont </span><span class=\"S65CB S2D2 S2DE S2\" id=\"t1a_178\">sup\u00e9rieurs aux conditions locatives de march\u00e9 au moment de la </span><span class=\"S65CC S2D2 S2DE S2\" id=\"t1b_178\">vente, l\u2019exc\u00e9dent de loyer, appel\u00e9 \u00ab </span><span class=\"S65CD S2D2 S2DE S2\" id=\"t1c_178\">fonds de concours </span><span class=\"S65CE S2D2 S2DE S2\" id=\"t1d_178\">\u00bb, est </span><span class=\"S65CF S2D2 S2DE S2\" id=\"t1e_178\">comptabilis\u00e9 en diminution du prix de vente du bien immobilier. </span><span class=\"S65D0 S2D2 S2DE S2\" id=\"t1f_178\">Ainsi, cette part exc\u00e9dentaire de la marge immobili\u00e8re est </span><span class=\"S65D1 S2D2 S2DE S2\" id=\"t1g_178\">comptabilis\u00e9e en produits constat\u00e9s d\u2019avance et, \u00e0 compter de la </span><span class=\"S144D S2D2 S2DE S2\" id=\"t1h_178\">livraison, est reprise selon un rythme lin\u00e9aire sur la dur\u00e9e du bail. </span><span class=\"S65D2 S2D8 S2\" id=\"t1i_178\">1.27 \u2013 Chiffre d\u2019affaires </span><span class=\"S65D3 S2D2 S2DE S2\" id=\"t1j_178\">Le Groupe applique, afin de comptabiliser son chiffre d\u2019affaires, les </span><span class=\"S65D4 S2D2 S2DE S2\" id=\"t1k_178\">dispositions de la norme IFRS </span><span class=\"S65D5 S2D2 S2DE S2\" id=\"t1l_178\">15 pour d\u00e9terminer s\u2019il agit en tant </span><span class=\"S65D6 S2D2 S2DE S2\" id=\"t1m_178\">qu\u2019agent ou principal tant dans les activit\u00e9s touristiques que dans </span><span class=\"S65D7 S2D2 S2DE S2\" id=\"t1n_178\">les activit\u00e9s immobili\u00e8res du Groupe. </span><span class=\"S65D8 S2D2 S2DE S2\" id=\"t1o_178\">La notion d\u2019agent ou principal s\u2019analyse autour de la notion de </span><span class=\"S277B S2D2 S2DE S2\" id=\"t1p_178\">transfert de contr\u00f4le </span><span class=\"S65D9 S2D2 S2DE S2\" id=\"t1q_178\">: </span><span class=\"S65DA S2D2 S2DE S2\" id=\"t1r_178\">si la Soci\u00e9t\u00e9 a le contr\u00f4le d\u2019un bien ou d\u2019un service avant d\u2019en </span><span class=\"S65DB S2DB S2DE S2\" id=\"t1s_178\">E </span><span class=\"S65DC S2D2 S2DE S2\" id=\"t1t_178\">transf\u00e9rer le contr\u00f4le au client, alors son obligation de prestation </span><span class=\"S65DD S2D2 S2DE S2\" id=\"t1u_178\">consiste \u00e0 fournir elle-m\u00eame les biens ou services. Elle est </span><span class=\"S65DE S2D2 S2DE S2\" id=\"t1v_178\">qualifi\u00e9e de principal et agit pour son propre compte. </span><span class=\"S65DF S2D2 S2DE S2\" id=\"t1w_178\">Dans ce cas, le chiffre d\u2019affaires et les charges support\u00e9es sont </span><span class=\"S65E0 S2D2 S2DE S2\" id=\"t1x_178\">pr\u00e9sent\u00e9es en brut sur des lignes s\u00e9par\u00e9es du compte de </span><span class=\"S65E1 S2D2 S2DE S2\" id=\"t1y_178\">r\u00e9sultat </span><span class=\"S65E2 S2D2 S2DE S2\" id=\"t1z_178\">; </span><span class=\"S65E3 S2D2 S2DE S2\" id=\"t20_178\">dans le cas inverse, si l\u2019entit\u00e9 n\u2019a pas le contr\u00f4le avant le transfert </span><span class=\"S504 S2DB S2DE S2\" id=\"t21_178\">E </span><span class=\"S65E4 S2D2 S2DE S2\" id=\"t22_178\">au client, elle agit en tant qu\u2019agent (\u00ab </span><span class=\"S65E5 S2D2 S2DE S2\" id=\"t23_178\">pour le compte d\u2019un tiers </span><span class=\"S65E6 S2D2 S2DE S2\" id=\"t24_178\">\u00bb) </span><span class=\"S65E7 S2D2 S2DE S2\" id=\"t25_178\">et ne reconna\u00eet en revenu que la marge r\u00e9alis\u00e9e (montant des </span><span class=\"S65E8 S2D2 S2DE S2\" id=\"t26_178\">ventes diminu\u00e9 des achats). </span><span class=\"S65E9 S2D2 S2DE S2\" id=\"t27_178\">Dans ce cas, seule la r\u00e9mun\u00e9ration nette est reconnue en chiffre </span><span class=\"S65EA S2D2 S2DE S2\" id=\"t28_178\">d\u2019affaires. </span><span class=\"S65EB S2D2 S2DE S2\" id=\"t29_178\">L\u2019ensemble du chiffre d\u2019affaires est \u00e9valu\u00e9 \u00e0 la juste valeur de la </span><span class=\"S65EC S2D2 S2DE S2\" id=\"t2a_178\">contrepartie re\u00e7ue ou \u00e0 recevoir, net des rabais, remises et </span><span class=\"S65ED S2D2 S2DE S2\" id=\"t2b_178\">ristournes, de la TVA et des autres taxes. Les prestations de service </span><span class=\"S438 S2D2 S2DE S2\" id=\"t2c_178\">sont comptabilis\u00e9es au moment o\u00f9 le service est rendu. </span><span class=\"S101D S2D3 S2DE S2\" id=\"t2d_178\">Pour le secteur du tourisme</span><span class=\"S65EE S2D2 S2DE S2\" id=\"t2e_178\">, le chiffre d\u2019affaires comprend </span><span class=\"S65EF S2D2 S2DE S2\" id=\"t2f_178\">: </span><span class=\"S65F0 S2D2 S2DE S2\" id=\"t2g_178\">la valeur hors taxes des s\u00e9jours et produits connexes consomm\u00e9s </span><span class=\"S65F1 S2DB S2DE S2\" id=\"t2h_178\">E </span><span class=\"S65F2 S2D2 S2DE S2\" id=\"t2i_178\">au cours l\u2019exercice, ainsi que les honoraires acquis dans le cadre </span><span class=\"S65F3 S2D2 S2DE S2\" id=\"t2j_178\">de son activit\u00e9 de commercialisation (appel\u00e9 </span><span class=\"S65F4 S110D S2DE S2\" id=\"t2k_178\">Chiffre d\u2019affaires </span><span class=\"SE92 S110D S2DE S2\" id=\"t2l_178\">h\u00e9bergement</span><span class=\"S65F5 S2D2 S2DE S2\" id=\"t2m_178\">). Le Groupe agit en tant que principal sur ce type de </span><span class=\"S23D0 S2D2 S2DE S2\" id=\"t2n_178\">prestations </span><span class=\"S65F6 S2D2 S2DE S2\" id=\"t2o_178\">; </span><span class=\"S65F7 S2D2 S2DE S2\" id=\"t2p_178\">les honoraires de gestion factur\u00e9s au mandant pour les </span><span class=\"S23D3 S2DB S2DE S2\" id=\"t2q_178\">E </span><span class=\"S65F8 S2D2 S2DE S2\" id=\"t2r_178\">r\u00e9sidences g\u00e9r\u00e9es en mandat de gestion (appel\u00e9 Chiffre d\u2019affaires </span><span class=\"S1923 S2D2 S2DE S2\" id=\"t2s_178\">des mandats). Le Groupe agit en agent sur ce type de prestations </span><span class=\"S65F9 S2D2 S2DE S2\" id=\"t2t_178\">; </span><span class=\"S65FA S2D2 S2DE S2\" id=\"t2u_178\">les redevances factur\u00e9es aux prestataires pour la partie de </span><span class=\"S1929 S2DB S2DE S2\" id=\"t2v_178\">E </span><span class=\"S65FB S2D2 S2DE S2\" id=\"t2w_178\">l\u2019activit\u00e9 de restauration et de commerce alimentaire de Center </span><span class=\"S65FC S2D2 S2DE S2\" id=\"t2x_178\">Parcs, ayant fait l\u2019objet d\u2019une externalisation (appel\u00e9 </span><span class=\"S65FD S110D S2DE S2\" id=\"t2y_178\">Autres </span><span class=\"S65FE S110D S2DE S2\" id=\"t2z_178\">chiffre d\u2019affaires du tourisme</span><span class=\"S65FF S2D2 S2DE S2\" id=\"t30_178\">). Sur ce type de prestations, le </span><span class=\"S6600 S2D2 S2DE S2\" id=\"t31_178\">Groupe agit en agent ou en principal suivant les r\u00f4les et </span><span class=\"S6601 S2D2 S2DE S2\" id=\"t32_178\">responsabilit\u00e9s contractuelles. </span><span class=\"S102E S2D3 S2DE S2\" id=\"t33_178\">Pour le secteur de l\u2019immobilier</span><span class=\"S5D48 S2D2 S2DE S2\" id=\"t34_178\">, le chiffre d\u2019affaires comprend </span><span class=\"S6602 S2D2 S2DE S2\" id=\"t35_178\">: </span><span class=\"S6603 S2D2 S2DE S2\" id=\"t36_178\">les ventes r\u00e9alis\u00e9es par l\u2019activit\u00e9 de promotion immobili\u00e8re </span><span class=\"S459A S2DB S2DE S2\" id=\"t37_178\">E </span><span class=\"S6604 S2D2 S2DE S2\" id=\"t38_178\">comptabilis\u00e9es selon la m\u00e9thode de l\u2019avancement (cf. </span><span class=\"S6605 S2D2 S2DE S2\" id=\"t39_178\">note </span><span class=\"S6606 S2D2 S2DE S2\" id=\"t3a_178\">1.29 </span><span class=\"S6607 S2D2 S2DE S2\" id=\"t3b_178\">\u00ab </span><span class=\"S6608 S2D2 S2DE S2\" id=\"t3c_178\">M\u00e9thode de d\u00e9gagement des r\u00e9sultats de l\u2019activit\u00e9 de </span><span class=\"S6609 S2D2 S2DE S2\" id=\"t3d_178\">promotion immobili\u00e8re </span><span class=\"S660A S2D2 S2DE S2\" id=\"t3e_178\">\u00bb) minor\u00e9es le cas \u00e9ch\u00e9ant, \u00e0 la date de </span><span class=\"S660B S2D2 S2DE S2\" id=\"t3f_178\">livraison </span><span class=\"S660C S2D2 S2DE S2\" id=\"t3g_178\">des </span><span class=\"S660D S2D2 S2DE S2\" id=\"t3h_178\">appartements, </span><span class=\"S56BA S2D2 S2DE S2\" id=\"t3i_178\">du </span><span class=\"S660E S2D2 S2DE S2\" id=\"t3j_178\">\u00ab </span><span class=\"S660F S2D2 S2DE S2\" id=\"t3k_178\">fonds </span><span class=\"S6610 S2D2 S2DE S2\" id=\"t3l_178\">de </span><span class=\"S6611 S2D2 S2DE S2\" id=\"t3m_178\">concours </span><span class=\"S6612 S2D2 S2DE S2\" id=\"t3n_178\">\u00bb </span><span class=\"S6613 S2D2 S2DE S2\" id=\"t3o_178\">(cf. </span><span class=\"S6614 S2D2 S2DE S2\" id=\"t3p_178\">note </span><span class=\"S6615 S2D2 S2DE S2\" id=\"t3q_178\">1.27 \u00ab </span><span class=\"S6616 S2D2 S2DE S2\" id=\"t3r_178\">Produits constat\u00e9s d\u2019avance </span><span class=\"S6617 S2D2 S2DE S2\" id=\"t3s_178\">\u00bb) qui est </span><span class=\"S6618 S2D2 S2DE S2\" id=\"t3t_178\">comptabilis\u00e9 en produits constat\u00e9s d\u2019avance pour \u00eatre repris en </span><span class=\"S6619 S2D2 S2DE S2\" id=\"t3u_178\">chiffre d\u2019affaires sur la dur\u00e9e du bail selon un rythme lin\u00e9aire </span><span class=\"S661A S2D2 S2DE S2\" id=\"t3v_178\">; </span><span class=\"S661B S2D2 S2DE S2\" id=\"t3w_178\">les honoraires de ma\u00eetrise d\u2019ouvrage factur\u00e9s au fur et \u00e0 mesure </span><span class=\"S1C86 S2DB S2DE S2\" id=\"t3x_178\">E </span><span class=\"S661C S2D2 S2DE S2\" id=\"t3y_178\">de l\u2019avancement des travaux \u00e0 des op\u00e9rations de promotion </span><span class=\"S1626 S2D2 S2DE S2\" id=\"t3z_178\">immobili\u00e8re </span><span class=\"S661D S2D2 S2DE S2\" id=\"t40_178\">; </span><span class=\"S1629 S2D2 S2DE S2\" id=\"t41_178\">les honoraires de commercialisation </span><span class=\"S661E S2D2 S2DE S2\" id=\"t42_178\">; </span><span class=\"S497 S2DB S2DE S2\" id=\"t43_178\">E </span><span class=\"S661F S2D2 S2DE S2\" id=\"t44_178\">la quote-part de profit revenant au Groupe dans le cadre </span><span class=\"S6620 S2DB S2DE S2\" id=\"t45_178\">E </span><span class=\"S6621 S2D2 S2DE S2\" id=\"t46_178\">d\u2019op\u00e9rations de r\u00e9novation de domaines Center Parcs. </span><span class=\"S6622 S2D8 S2\" id=\"t47_178\">1.28 \u2013 M\u00e9thode de d\u00e9gagement des r\u00e9sultats </span><span class=\"S6623 S2D8 S2\" id=\"t48_178\">de l\u2019activit\u00e9 de promotion immobili\u00e8re </span><span class=\"S6624 S2D2 S2DE S2\" id=\"t49_178\">Notre activit\u00e9 de promotion immobili\u00e8re s\u2019effectue essentiellement </span><span class=\"S6625 S2D2 S2DE S2\" id=\"t4a_178\">au travers de contrats de vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA), </span><span class=\"S6626 S2D2 S2DE S2\" id=\"t4b_178\">par lesquels le vendeur transf\u00e8re imm\u00e9diatement \u00e0 l\u2019acqu\u00e9reur ses </span><span class=\"S6627 S2D2 S2DE S2\" id=\"t4c_178\">droits sur le sol, ainsi que la propri\u00e9t\u00e9 des constructions existantes. </span><span class=\"S6628 S2D2 S2DE S2\" id=\"t4d_178\">Les ouvrages \u00e0 venir deviennent la propri\u00e9t\u00e9 de l\u2019acqu\u00e9reur au fur et </span><span class=\"S6629 S2D2 S2DE S2\" id=\"t4e_178\">\u00e0 mesure de l\u2019ex\u00e9cution des travaux. Les co\u00fbts engag\u00e9s ou restant \u00e0 </span><span class=\"S662A S2D2 S2DE S2\" id=\"t4f_178\">engager, ainsi que le produit des activit\u00e9s ordinaires peuvent \u00eatre </span><span class=\"SDB7 S2D2 S2DE S2\" id=\"t4g_178\">\u00e9valu\u00e9s de mani\u00e8re fiable. </span><span class=\"S662B S2D2 S2DE S2\" id=\"t4h_178\">En outre, il est \u00e0 noter que l\u2019acqu\u00e9reur ne dispose que d\u2019une </span><span class=\"S662C S2D2 S2DE S2\" id=\"t4i_178\">capacit\u00e9 tr\u00e8s limit\u00e9e \u00e0 influencer la conception du bien immobilier. </span><span class=\"S662D S2D2 S2DE S2\" id=\"t4j_178\">D\u00e8s lors, le transfert de contr\u00f4le se faisant au fur et \u00e0 mesure de </span><span class=\"S662E S2D2 S2DE S2\" id=\"t4k_178\">l\u2019avancement des travaux, le chiffre d\u2019affaires et les marges de </span><span class=\"S662F S2D2 S2DE S2\" id=\"t4l_178\">l\u2019activit\u00e9 de promotion immobili\u00e8re sont constat\u00e9s dans le compte </span><span class=\"S6630 S2D2 S2DE S2\" id=\"t4m_178\">de r\u00e9sultat selon la m\u00e9thode de l\u2019avancement. Pour l\u2019application de </span><span class=\"S6631 S2D2 S2DE S2\" id=\"t4n_178\">la </span><span class=\"S6632 S2D2 S2DE S2\" id=\"t4o_178\">m\u00e9thode </span><span class=\"S6633 S2D2 S2DE S2\" id=\"t4p_178\">de </span><span class=\"S6634 S2D2 S2DE S2\" id=\"t4q_178\">l\u2019avancement, </span><span class=\"S6635 S2D2 S2DE S2\" id=\"t4r_178\">le </span><span class=\"S6636 S2D2 S2DE S2\" id=\"t4s_178\">Groupe </span><span class=\"S6637 S2D2 S2DE S2\" id=\"t4t_178\">a </span><span class=\"S6638 S2D2 S2DE S2\" id=\"t4u_178\">d\u00e9fini </span><span class=\"S6639 S2D2 S2DE S2\" id=\"t4v_178\">le </span><span class=\"S663A S2D2 S2DE S2\" id=\"t4w_178\">taux </span><span class=\"S663B S2D2 S2DE S2\" id=\"t7_179\">d\u2019avancement en multipliant le pourcentage d\u2019avancement des </span><span class=\"S663C S2D2 S2DE S2\" id=\"t8_179\">travaux, c\u2019est-\u00e0-dire le co\u00fbt des travaux r\u00e9alis\u00e9s par rapport au co\u00fbt </span><span class=\"S663D S2D2 S2DE S2\" id=\"t9_179\">des travaux budg\u00e9t\u00e9s, avec le pourcentage du chiffre d\u2019affaires des </span><span class=\"S8D6 S2D2 S2DE S2\" id=\"ta_179\">ventes sign\u00e9es chez le notaire. </span><span class=\"S663E S2D2 S2DE S2\" id=\"tb_179\">Pour les programmes en cours et non livr\u00e9s, lorsque la situation \u00e0 </span><span class=\"S663F S2D2 S2DE S2\" id=\"tc_179\">terminaison est une perte, une provision pour pertes \u00e0 terminaison, </span><span class=\"S2AA7 S2D2 S2DE S2\" id=\"td_179\">tenant </span><span class=\"S6640 S2D2 S2DE S2\" id=\"te_179\">compte </span><span class=\"S6641 S2D2 S2DE S2\" id=\"tf_179\">des </span><span class=\"S6642 S2D2 S2DE S2\" id=\"tg_179\">hypoth\u00e8ses </span><span class=\"S6643 S2D2 S2DE S2\" id=\"th_179\">les </span><span class=\"S6644 S2D2 S2DE S2\" id=\"ti_179\">plus </span><span class=\"S6645 S2D2 S2DE S2\" id=\"tj_179\">probables, </span><span class=\"S6646 S2D2 S2DE S2\" id=\"tk_179\">est </span><span class=\"S8DA S2D2 S2DE S2\" id=\"tl_179\">imm\u00e9diatement constat\u00e9e en provision. </span><span class=\"S6647 S2D2 S2DE S2\" id=\"tm_179\">Par ailleurs, dans le cadre des projets de r\u00e9novation des Center </span><span class=\"S6648 S2D2 S2DE S2\" id=\"tn_179\">Parcs, le Groupe reconna\u00eet en chiffre d\u2019affaires les revenus li\u00e9s aux </span><span class=\"S6649 S2D2 S2DE S2\" id=\"to_179\">prestations d\u2019assistance \u00e0 la revente des actifs immobiliers \u00e0 de </span><span class=\"S2363 S2D2 S2DE S2\" id=\"tp_179\">nouveaux </span><span class=\"S664A S2D2 S2DE S2\" id=\"tq_179\">investisseurs </span><span class=\"S664B S2D2 S2DE S2\" id=\"tr_179\">institutionnels. </span><span class=\"S664C S2D2 S2DE S2\" id=\"ts_179\">Ces </span><span class=\"S664D S2D2 S2DE S2\" id=\"tt_179\">prestations </span><span class=\"S664E S2D2 S2DE S2\" id=\"tu_179\">sont </span><span class=\"S664F S2D2 S2DE S2\" id=\"tv_179\">reconnues au moment de la signature de la vente des actifs </span><span class=\"S2035 S2D2 S2DE S2\" id=\"tw_179\">immobiliers. </span><span class=\"S6650 S2D2 S2DE S2\" id=\"tx_179\">La mise en application d\u2019IFRS </span><span class=\"S6651 S2D2 S2DE S2\" id=\"ty_179\">16, impose la comptabilisation </span><span class=\"S6652 S2D2 S2DE S2\" id=\"tz_179\">partielle, \u00e0 hauteur des droits transf\u00e9r\u00e9s, du r\u00e9sultat de cession </span><span class=\"S6653 S2D2 S2DE S2\" id=\"t10_179\">r\u00e9alis\u00e9 dans le cadre des op\u00e9rations de cession bail, d\u00e8s lors que ces </span><span class=\"S267C S2D2 S2DE S2\" id=\"t11_179\">transactions </span><span class=\"S6654 S2D2 S2DE S2\" id=\"t12_179\">sont </span><span class=\"S6655 S2D2 S2DE S2\" id=\"t13_179\">des </span><span class=\"S6656 S2D2 S2DE S2\" id=\"t14_179\">ventes </span><span class=\"S6657 S2D2 S2DE S2\" id=\"t15_179\">au </span><span class=\"S6658 S2D2 S2DE S2\" id=\"t16_179\">titre </span><span class=\"S6659 S2D2 S2DE S2\" id=\"t17_179\">d\u2019IFRS </span><span class=\"S665A S2D2 S2DE S2\" id=\"t18_179\">15. </span><span class=\"S665B S2D2 S2DE S2\" id=\"t19_179\">Chez </span><span class=\"SA6D S2D2 S2DE S2\" id=\"t1a_179\">Pierre </span><span class=\"S665C S2D2 S2DE S2\" id=\"t1b_179\">&amp; </span><span class=\"S665D S2D2 S2DE S2\" id=\"t1c_179\">Vacances-Center Parcs, cela concerne les op\u00e9rations </span><span class=\"S665E S2D2 S2DE S2\" id=\"t1d_179\">immobili\u00e8res du Groupe au cours desquelles les biens immobiliers </span><span class=\"S665F S2D2 S2DE S2\" id=\"t1e_179\">(unit\u00e9s d\u2019h\u00e9bergement ou \u00e9quipements centraux) vendus aupr\u00e8s </span><span class=\"S6660 S2D2 S2DE S2\" id=\"t1f_179\">d\u2019investisseurs particuliers ou institutionnels sont repris en location </span><span class=\"S6661 S2D2 S2DE S2\" id=\"t1g_179\">par le Groupe pour \u00eatre exploit\u00e9s touristiquement. Les op\u00e9rations </span><span class=\"S6662 S2D2 S2DE S2\" id=\"t1h_179\">de r\u00e9novations portant sur des actifs pris en location par le Groupe </span><span class=\"SE96 S2D2 S2DE S2\" id=\"t1i_179\">sont \u00e9galement concern\u00e9es par cette probl\u00e9matique. </span><span class=\"S6663 S2D2 S2DE S2\" id=\"t1j_179\">Pour chaque transaction de cession bail, le Groupe reconna\u00eet le </span><span class=\"S6664 S2D2 S2DE S2\" id=\"t1k_179\">chiffre d\u2019affaires et le co\u00fbt des biens immobiliers vendus \u00e0 hauteur </span><span class=\"S6665 S2D2 S2DE S2\" id=\"t1l_179\">de la quote-part des droits de l\u2019actif consid\u00e9r\u00e9s comme transf\u00e9r\u00e9s \u00e0 </span><span class=\"S274F S2D2 S2DE S2\" id=\"t1m_179\">un tiers. </span><span class=\"S2C12 S2D2 S2DE S2\" id=\"t1n_179\">De fait, la part de la marge correspondant aux droits immobiliers qui </span><span class=\"S6666 S2D2 S2DE S2\" id=\"t1o_179\">n\u2019est pas transf\u00e9r\u00e9e \u00e0 l\u2019investisseur-bailleur est neutralis\u00e9e. Cette </span><span class=\"S6667 S2D2 S2DE S2\" id=\"t1p_179\">neutralisation a une incidence sur le chiffre d\u2019affaires et le co\u00fbt des </span><span class=\"S6668 S2D2 S2DE S2\" id=\"t1q_179\">biens immobiliers vendus lors de la phase de construction de l\u2019actif, </span><span class=\"S6669 S2D2 S2DE S2\" id=\"t1r_179\">puis sur le r\u00e9sultat op\u00e9rationnel des soci\u00e9t\u00e9s d\u2019exploitation </span><span class=\"S666A S2D2 S2DE S2\" id=\"t1s_179\">touristique sur la dur\u00e9e de la location, \u00e0 travers la minoration des </span><span class=\"S4A7C S2D2 S2DE S2\" id=\"t1t_179\">amortissements du droit d\u2019utilisation. </span><span class=\"S6DF9 S2D8 S2\" id=\"t7_189\">Donn\u00e9es au 30 </span><span class=\"S6DFA S2D8 S2\" id=\"t8_189\">septembre 2023 </span><span class=\"S6DFB SBD4 S2\" id=\"t9_189\">(en milliers d'euros) </span><span class=\"S6DFC SBD3 S2\" id=\"ta_189\">Center </span><span class=\"S6DFD SBD3 S2\" id=\"tb_189\">Parcs </span><span class=\"S6DFE SBD3 S2\" id=\"tc_189\">(y/c </span><span class=\"S6DFF SBD3 S2\" id=\"td_189\">VNT) </span><span class=\"S6E00 SBD3 S2\" id=\"te_189\">Pierre </span><span class=\"S6E01 SBD3 S2\" id=\"tf_189\">&amp; </span><span class=\"S6E02 SBD3 S2\" id=\"tg_189\">Vacances </span><span class=\"S6E03 SBD3 S2\" id=\"th_189\">Adagio </span><span class=\"S6E04 SBD3 S2\" id=\"ti_189\">Grands </span><span class=\"S6E05 SBD3 S2\" id=\"tj_189\">Projets &amp; </span><span class=\"S6E06 SBD3 S2\" id=\"tk_189\">Senio- </span><span class=\"S6E07 SBD3 S2\" id=\"tl_189\">riales </span><span class=\"S6E08 SBD3 S2\" id=\"tm_189\">Holding </span><span class=\"S6E09 S71F S2\" id=\"tn_189\">Total </span><span class=\"S6E0A S71F S2\" id=\"to_189\">Groupe </span><span class=\"S6E0B S71F S2\" id=\"tp_189\">Reporting </span><span class=\"S6E0C S71F S2\" id=\"tq_189\">Op\u00e9ra- </span><span class=\"S6E0D S71F S2\" id=\"tr_189\">tionnel </span><span class=\"S6E0E SBD3 S2\" id=\"ts_189\">Incidence </span><span class=\"S6E0F SBD3 S2\" id=\"tt_189\">de l'appli- </span><span class=\"S6E10 SBD3 S2\" id=\"tu_189\">cation </span><span class=\"S6E11 SBD3 S2\" id=\"tv_189\">d'IFRS 11 </span><span class=\"S6E12 SBD3 S2\" id=\"tw_189\">Incidence </span><span class=\"S6E13 SBD3 S2\" id=\"tx_189\">de l'appli- </span><span class=\"S6E14 SBD3 S2\" id=\"ty_189\">cation </span><span class=\"S6E15 SBD3 S2\" id=\"tz_189\">d'IFRS 16 </span><span class=\"S6E16 S71F S2\" id=\"t10_189\">Total </span><span class=\"S6E17 S71F S2\" id=\"t11_189\">Groupe </span><span class=\"S6E18 S71F S2\" id=\"t12_189\">Normes </span><span class=\"S6E19 S71F S2\" id=\"t13_189\">IFRS </span><span class=\"S30BA SBD5 S2\" id=\"t14_189\">Chiffre d\u2019affaires de l\u2019activit\u00e9 </span><span class=\"S6E1A SBD5 S2\" id=\"t15_189\">1 </span><span class=\"S6E1B SBD5 S2\" id=\"t16_189\">196 </span><span class=\"S6E1C SBD5 S2\" id=\"t17_189\">170 </span><span class=\"S6E1D SBD5 S2\" id=\"t18_189\">427 </span><span class=\"S6E1E SBD5 S2\" id=\"t19_189\">144 </span><span class=\"S6E1F SBD5 S2\" id=\"t1a_189\">232 </span><span class=\"S6E20 SBD5 S2\" id=\"t1b_189\">582 </span><span class=\"S6E21 SBD5 S2\" id=\"t1c_189\">84 </span><span class=\"S6E22 SBD5 S2\" id=\"t1d_189\">217 </span><span class=\"S6E23 SBD5 S2\" id=\"t1e_189\">19 </span><span class=\"S6E24 SBD5 S2\" id=\"t1f_189\">278 </span><span class=\"S6E25 SBD5 S2\" id=\"t1g_189\">1 </span><span class=\"S6E26 SBD5 S2\" id=\"t1h_189\">959 </span><span class=\"S6E27 SBD5 S2\" id=\"t1i_189\">390 </span><span class=\"S6E28 SBD5 S2\" id=\"t1j_189\">- </span><span class=\"S6E29 SBD5 S2\" id=\"t1k_189\">84 </span><span class=\"S6E2A SBD5 S2\" id=\"t1l_189\">862 </span><span class=\"S6E2B SBD5 S2\" id=\"t1m_189\">- </span><span class=\"S6E2C SBD5 S2\" id=\"t1n_189\">43 </span><span class=\"S6E2D SBD5 S2\" id=\"t1o_189\">319 </span><span class=\"S6E2E SBD5 S2\" id=\"t1p_189\">1 </span><span class=\"S6E2F SBD5 S2\" id=\"t1q_189\">831 </span><span class=\"S6E30 SBD5 S2\" id=\"t1r_189\">209 </span><span class=\"S1EB3 SBD5 S2\" id=\"t1s_189\">Chiffre d\u2019affaires entre </span><span class=\"SA5A SBD5 S2\" id=\"t1t_189\">groupes d\u2019activit\u00e9s </span><span class=\"S6E31 SBD5 S2\" id=\"t1u_189\">- </span><span class=\"S6E32 SBD5 S2\" id=\"t1v_189\">26 </span><span class=\"S6E33 SBD5 S2\" id=\"t1w_189\">135 </span><span class=\"S6E34 SBD5 S2\" id=\"t1x_189\">- </span><span class=\"S6E35 SBD5 S2\" id=\"t1y_189\">472 </span><span class=\"S6E36 SBD5 S2\" id=\"t1z_189\">- </span><span class=\"S6E37 SBD5 S2\" id=\"t20_189\">83 </span><span class=\"S6E38 SBD5 S2\" id=\"t21_189\">- </span><span class=\"S6E39 SBD5 S2\" id=\"t22_189\">375 </span><span class=\"S6E3A SBD5 S2\" id=\"t23_189\">- </span><span class=\"S6E3B SBD5 S2\" id=\"t24_189\">17 </span><span class=\"S6E3C SBD5 S2\" id=\"t25_189\">734 </span><span class=\"S6E3D SBD5 S2\" id=\"t26_189\">- </span><span class=\"S6E3E SBD5 S2\" id=\"t27_189\">44 </span><span class=\"S6E3F SBD5 S2\" id=\"t28_189\">799 </span><span class=\"S6E40 SBD5 S2\" id=\"t29_189\">54 </span><span class=\"S6E41 SBD5 S2\" id=\"t2a_189\">- </span><span class=\"S6E42 SBD5 S2\" id=\"t2b_189\">- </span><span class=\"S6E43 SBD5 S2\" id=\"t2c_189\">44 </span><span class=\"S6E44 SBD5 S2\" id=\"t2d_189\">744 </span><span class=\"S1EB8 SBD3 S2\" id=\"t2e_189\">Chiffre d\u2019affaires </span><span class=\"S6E45 SBD3 S2\" id=\"t2f_189\">1 </span><span class=\"S6E46 SBD3 S2\" id=\"t2g_189\">170 </span><span class=\"S6E47 SBD3 S2\" id=\"t2h_189\">035 </span><span class=\"S6E48 SBD3 S2\" id=\"t2i_189\">426 </span><span class=\"S6E49 SBD3 S2\" id=\"t2j_189\">672 </span><span class=\"S6E4A SBD3 S2\" id=\"t2k_189\">232 </span><span class=\"S6E4B SBD3 S2\" id=\"t2l_189\">499 </span><span class=\"S6E4C SBD3 S2\" id=\"t2m_189\">83 </span><span class=\"S6E4D SBD3 S2\" id=\"t2n_189\">842 </span><span class=\"S6E4E SBD3 S2\" id=\"t2o_189\">1 </span><span class=\"S6E4F SBD3 S2\" id=\"t2p_189\">544 </span><span class=\"S6E50 SBD3 S2\" id=\"t2q_189\">1 </span><span class=\"S6E51 SBD3 S2\" id=\"t2r_189\">914 </span><span class=\"S6E52 SBD3 S2\" id=\"t2s_189\">592 </span><span class=\"S6E53 SBD3 S2\" id=\"t2t_189\">- </span><span class=\"S6E54 SBD3 S2\" id=\"t2u_189\">84 </span><span class=\"S6E55 SBD3 S2\" id=\"t2v_189\">808 </span><span class=\"S6E56 SBD3 S2\" id=\"t2w_189\">- </span><span class=\"S6E57 SBD3 S2\" id=\"t2x_189\">43 </span><span class=\"S6E58 SBD3 S2\" id=\"t2y_189\">319 </span><span class=\"S6E59 SBD3 S2\" id=\"t2z_189\">1 </span><span class=\"S6E5A SBD3 S2\" id=\"t30_189\">786 </span><span class=\"S6E5B SBD3 S2\" id=\"t31_189\">465 </span><span class=\"S1EBB SBD5 S2\" id=\"t32_189\">Charge de loyers </span><span class=\"S1EBC SBD5 S2\" id=\"t33_189\">propri\u00e9taires </span><span class=\"S6E5C SBD5 S2\" id=\"t34_189\">- </span><span class=\"S6E5D SBD5 S2\" id=\"t35_189\">291 </span><span class=\"S6E5E SBD5 S2\" id=\"t36_189\">450 </span><span class=\"S6E5F SBD5 S2\" id=\"t37_189\">- </span><span class=\"S6E60 SBD5 S2\" id=\"t38_189\">97 </span><span class=\"S6E61 SBD5 S2\" id=\"t39_189\">003 </span><span class=\"S6E62 SBD5 S2\" id=\"t3a_189\">- </span><span class=\"S6E63 SBD5 S2\" id=\"t3b_189\">43 </span><span class=\"S6E64 SBD5 S2\" id=\"t3c_189\">169 </span><span class=\"S6E65 SBD5 S2\" id=\"t3d_189\">- </span><span class=\"S6E66 SBD5 S2\" id=\"t3e_189\">10 </span><span class=\"S6E67 SBD5 S2\" id=\"t3f_189\">119 </span><span class=\"S6E68 SBD5 S2\" id=\"t3g_189\">- </span><span class=\"S6E69 SBD5 S2\" id=\"t3h_189\">- </span><span class=\"S6E6A SBD5 S2\" id=\"t3i_189\">441 </span><span class=\"S6E6B SBD5 S2\" id=\"t3j_189\">741 </span><span class=\"S6E6C SBD5 S2\" id=\"t3k_189\">- </span><span class=\"S6E6D SBD5 S2\" id=\"t3l_189\">5 </span><span class=\"S6E6E SBD5 S2\" id=\"t3m_189\">993 </span><span class=\"S6E6F SBD5 S2\" id=\"t3n_189\">405 </span><span class=\"S6E70 SBD5 S2\" id=\"t3o_189\">933 </span><span class=\"S6E71 SBD5 S2\" id=\"t3p_189\">- </span><span class=\"S2BFB SBD5 S2\" id=\"t3q_189\">41 </span><span class=\"S2BFC SBD5 S2\" id=\"t3r_189\">801 </span><span class=\"S1EBF SBD3 S2\" id=\"t3s_189\">EBITDA ajust\u00e9 </span><span class=\"S6E72 S1ABD S2\" id=\"t3t_189\">(1) </span><span class=\"S6E73 SBD3 S2\" id=\"t3u_189\">137 </span><span class=\"S6E74 SBD3 S2\" id=\"t3v_189\">997 </span><span class=\"S6E75 SBD3 S2\" id=\"t3w_189\">10 </span><span class=\"S6E76 SBD3 S2\" id=\"t3x_189\">146 </span><span class=\"S6E77 SBD3 S2\" id=\"t3y_189\">34 </span><span class=\"S6E78 SBD3 S2\" id=\"t3z_189\">409 </span><span class=\"S6E79 SBD3 S2\" id=\"t40_189\">- </span><span class=\"S6E7A SBD3 S2\" id=\"t41_189\">35 </span><span class=\"S6E7B SBD3 S2\" id=\"t42_189\">679 </span><span class=\"S6E7C SBD3 S2\" id=\"t43_189\">- </span><span class=\"S6E7D SBD3 S2\" id=\"t44_189\">9 </span><span class=\"S6E7E SBD3 S2\" id=\"t45_189\">816 </span><span class=\"S6E7F SBD3 S2\" id=\"t46_189\">137 </span><span class=\"S6E80 SBD3 S2\" id=\"t47_189\">058 </span><span class=\"S6E81 SBD3 S2\" id=\"t48_189\">- </span><span class=\"S6E82 SBD3 S2\" id=\"t49_189\">13 </span><span class=\"S6E83 SBD3 S2\" id=\"t4a_189\">721 </span><span class=\"S6E84 SBD3 S2\" id=\"t4b_189\">396 </span><span class=\"S6E85 SBD3 S2\" id=\"t4c_189\">946 </span><span class=\"S5E0F SBD3 S2\" id=\"t4d_189\">520 </span><span class=\"S5A40 SBD3 S2\" id=\"t4e_189\">283 </span><span class=\"SAB3 SBD5 S2\" id=\"t4f_189\">Dotations op\u00e9rationnelles </span><span class=\"S2F8 SBD5 S2\" id=\"t4g_189\">nettes aux amortissements </span><span class=\"SA6D SBD5 S2\" id=\"t4h_189\">et </span><span class=\"S6E86 SBD5 S2\" id=\"t4i_189\">provisions </span><span class=\"S6E87 SBD5 S2\" id=\"t4j_189\">- </span><span class=\"S6E88 SBD5 S2\" id=\"t4k_189\">30 </span><span class=\"S6E89 SBD5 S2\" id=\"t4l_189\">431 </span><span class=\"S6E8A SBD5 S2\" id=\"t4m_189\">- </span><span class=\"S6E8B SBD5 S2\" id=\"t4n_189\">11 </span><span class=\"S6E8C SBD5 S2\" id=\"t4o_189\">630 </span><span class=\"S6E8D SBD5 S2\" id=\"t4p_189\">- </span><span class=\"S6E8E SBD5 S2\" id=\"t4q_189\">4 </span><span class=\"S6E8F SBD5 S2\" id=\"t4r_189\">976 </span><span class=\"S6E90 SBD5 S2\" id=\"t4s_189\">186 </span><span class=\"S6E91 SBD5 S2\" id=\"t4t_189\">- </span><span class=\"S6E92 SBD5 S2\" id=\"t4u_189\">116 </span><span class=\"S6E93 SBD5 S2\" id=\"t4v_189\">- </span><span class=\"S6E94 SBD5 S2\" id=\"t4w_189\">46 </span><span class=\"S6E95 SBD5 S2\" id=\"t4x_189\">967 </span><span class=\"S6E96 SBD5 S2\" id=\"t4y_189\">2 </span><span class=\"S6E97 SBD5 S2\" id=\"t4z_189\">281 </span><span class=\"S6E98 SBD5 S2\" id=\"t50_189\">- </span><span class=\"S6E99 SBD5 S2\" id=\"t51_189\">220 </span><span class=\"S6E9A SBD5 S2\" id=\"t52_189\">442 </span><span class=\"S6E9B SBD5 S2\" id=\"t53_189\">- </span><span class=\"SB88 SBD5 S2\" id=\"t54_189\">265 </span><span class=\"SB89 SBD5 S2\" id=\"t55_189\">128 </span><span class=\"S166B SBD3 S2\" id=\"t56_189\">R\u00e9sultat Op\u00e9rationnel </span><span class=\"S166D SBD3 S2\" id=\"t57_189\">Courant </span><span class=\"S6E9C SBD3 S2\" id=\"t58_189\">107 </span><span class=\"S6E9D SBD3 S2\" id=\"t59_189\">566 </span><span class=\"S6E9E SBD3 S2\" id=\"t5a_189\">- </span><span class=\"S6E9F SBD3 S2\" id=\"t5b_189\">1 </span><span class=\"S6EA0 SBD3 S2\" id=\"t5c_189\">484 </span><span class=\"S6EA1 SBD3 S2\" id=\"t5d_189\">29 </span><span class=\"S6EA2 SBD3 S2\" id=\"t5e_189\">433 </span><span class=\"S6EA3 SBD3 S2\" id=\"t5f_189\">- </span><span class=\"S6EA4 SBD3 S2\" id=\"t5g_189\">35 </span><span class=\"S6EA5 SBD3 S2\" id=\"t5h_189\">493 </span><span class=\"S6EA6 SBD3 S2\" id=\"t5i_189\">- </span><span class=\"S6EA7 SBD3 S2\" id=\"t5j_189\">9 </span><span class=\"S6EA8 SBD3 S2\" id=\"t5k_189\">931 </span><span class=\"S6EA9 SBD3 S2\" id=\"t5l_189\">90 </span><span class=\"S6EAA SBD3 S2\" id=\"t5m_189\">091 </span><span class=\"S6EAB SBD3 S2\" id=\"t5n_189\">- </span><span class=\"S6EAC SBD3 S2\" id=\"t5o_189\">11 </span><span class=\"S6EAD SBD3 S2\" id=\"t5p_189\">440 </span><span class=\"S6EAE SBD3 S2\" id=\"t5q_189\">176 </span><span class=\"S6EAF SBD3 S2\" id=\"t5r_189\">504 </span><span class=\"S6EB0 SBD3 S2\" id=\"t5s_189\">255 </span><span class=\"S6EB1 SBD3 S2\" id=\"t5t_189\">155 </span><span class=\"S1390 SBD5 S2\" id=\"t5u_189\">Autres charges et produits </span><span class=\"S14C3 SBD5 S2\" id=\"t5v_189\">op\u00e9rationnels </span><span class=\"S6EB2 SBD5 S2\" id=\"t5w_189\">- </span><span class=\"S6EB3 SBD5 S2\" id=\"t5x_189\">36 </span><span class=\"S6EB4 SBD5 S2\" id=\"t5y_189\">789 </span><span class=\"S6EB5 SBD5 S2\" id=\"t5z_189\">- </span><span class=\"S6EB6 SBD5 S2\" id=\"t60_189\">649 </span><span class=\"S6EB7 SBD5 S2\" id=\"t61_189\">- </span><span class=\"S6EB8 SBD5 S2\" id=\"t62_189\">51 </span><span class=\"S6EB9 SBD5 S2\" id=\"t63_189\">- </span><span class=\"S6EBA SBD5 S2\" id=\"t64_189\">56 </span><span class=\"S6EBB SBD5 S2\" id=\"t65_189\">468 </span><span class=\"S6EBC SBD5 S2\" id=\"t66_189\">34 </span><span class=\"S6EBD SBD5 S2\" id=\"t67_189\">866 </span><span class=\"S6EBE SBD5 S2\" id=\"t68_189\">- </span><span class=\"S6EBF SBD5 S2\" id=\"t69_189\">59 </span><span class=\"S6EC0 SBD5 S2\" id=\"t6a_189\">091 </span><span class=\"S6EC1 SBD5 S2\" id=\"t6b_189\">613 </span><span class=\"S6EC2 SBD5 S2\" id=\"t6c_189\">- </span><span class=\"S6EC3 SBD5 S2\" id=\"t6d_189\">7 </span><span class=\"S6EC4 SBD5 S2\" id=\"t6e_189\">655 </span><span class=\"S6EC5 SBD5 S2\" id=\"t6f_189\">- </span><span class=\"S6EC6 SBD5 S2\" id=\"t6g_189\">66 </span><span class=\"S6EC7 SBD5 S2\" id=\"t6h_189\">133 </span><span class=\"S6EC8 SBD3 S2\" id=\"t6i_189\">R\u00c9SULTAT OP\u00c9RATIONNEL </span><span class=\"S6EC9 SBD3 S2\" id=\"t6j_189\">70 </span><span class=\"S6ECA SBD3 S2\" id=\"t6k_189\">777 </span><span class=\"S6ECB SBD3 S2\" id=\"t6l_189\">- </span><span class=\"S6ECC SBD3 S2\" id=\"t6m_189\">2 </span><span class=\"S6ECD SBD3 S2\" id=\"t6n_189\">133 </span><span class=\"S6ECE SBD3 S2\" id=\"t6o_189\">29 </span><span class=\"S6ECF SBD3 S2\" id=\"t6p_189\">382 </span><span class=\"S6ED0 SBD3 S2\" id=\"t6q_189\">- </span><span class=\"S6ED1 SBD3 S2\" id=\"t6r_189\">91 </span><span class=\"S6ED2 SBD3 S2\" id=\"t6s_189\">960 </span><span class=\"S4A36 SBD3 S2\" id=\"t6t_189\">24 </span><span class=\"S6ED3 SBD3 S2\" id=\"t6u_189\">935 </span><span class=\"S6ED4 SBD3 S2\" id=\"t6v_189\">31 </span><span class=\"S6ED5 SBD3 S2\" id=\"t6w_189\">001 </span><span class=\"S6ED6 SBD3 S2\" id=\"t6x_189\">- </span><span class=\"S6ED7 SBD3 S2\" id=\"t6y_189\">10 </span><span class=\"S6ED8 SBD3 S2\" id=\"t6z_189\">828 </span><span class=\"S6ED9 SBD3 S2\" id=\"t70_189\">168 </span><span class=\"S6EDA SBD3 S2\" id=\"t71_189\">849 </span><span class=\"S2C0A SBD3 S2\" id=\"t72_189\">189 </span><span class=\"S2C0B SBD3 S2\" id=\"t73_189\">022 </span><span class=\"S18F5 SBD5 S2\" id=\"t74_189\">Investissements de la p\u00e9riode </span><span class=\"S6EDB SBD5 S2\" id=\"t75_189\">- </span><span class=\"S6EDC SBD5 S2\" id=\"t76_189\">78 </span><span class=\"S6EDD SBD5 S2\" id=\"t77_189\">636 </span><span class=\"S6EDE SBD5 S2\" id=\"t78_189\">- </span><span class=\"S6EDF SBD5 S2\" id=\"t79_189\">15 </span><span class=\"S6EE0 SBD5 S2\" id=\"t7a_189\">045 </span><span class=\"S6EE1 SBD5 S2\" id=\"t7b_189\">- </span><span class=\"S6EE2 SBD5 S2\" id=\"t7c_189\">10 </span><span class=\"S6EE3 SBD5 S2\" id=\"t7d_189\">008 </span><span class=\"S6EE4 SBD5 S2\" id=\"t7e_189\">- </span><span class=\"S6EE5 SBD5 S2\" id=\"t7f_189\">565 </span><span class=\"S6EE6 SBD5 S2\" id=\"t7g_189\">- </span><span class=\"S6EE7 SBD5 S2\" id=\"t7h_189\">15 </span><span class=\"S6EE8 SBD5 S2\" id=\"t7i_189\">017 </span><span class=\"S6EE9 SBD5 S2\" id=\"t7j_189\">- </span><span class=\"S6EEA SBD5 S2\" id=\"t7k_189\">119 </span><span class=\"S6EEB SBD5 S2\" id=\"t7l_189\">271 </span><span class=\"S6EEC SBD5 S2\" id=\"t7m_189\">1 </span><span class=\"S6EED SBD5 S2\" id=\"t7n_189\">208 </span><span class=\"S6EEE SBD5 S2\" id=\"t7o_189\">202 </span><span class=\"S6EEF SBD5 S2\" id=\"t7p_189\">- </span><span class=\"S6EF0 SBD5 S2\" id=\"t7q_189\">117 </span><span class=\"S6EF1 SBD5 S2\" id=\"t7r_189\">861 </span><span class=\"S2379 S1ABE S2\" id=\"t7s_189\">Investissements corporels </span><span class=\"S6EF2 S1ABE S2\" id=\"t7t_189\">- </span><span class=\"S6EF3 S1ABE S2\" id=\"t7u_189\">78 </span><span class=\"S6EF4 S1ABE S2\" id=\"t7v_189\">552 </span><span class=\"S6EF5 S1ABE S2\" id=\"t7w_189\">- </span><span class=\"S6EF6 S1ABE S2\" id=\"t7x_189\">13 </span><span class=\"S6EF7 S1ABE S2\" id=\"t7y_189\">773 </span><span class=\"S6EF8 S1ABE S2\" id=\"t7z_189\">- </span><span class=\"S6EF9 S1ABE S2\" id=\"t80_189\">10 </span><span class=\"S6EFA S1ABE S2\" id=\"t81_189\">002 </span><span class=\"S6EFB S1ABE S2\" id=\"t82_189\">- </span><span class=\"S6EFC S1ABE S2\" id=\"t83_189\">470 </span><span class=\"S6EFD S1ABE S2\" id=\"t84_189\">- </span><span class=\"S6EFE S1ABE S2\" id=\"t85_189\">987 </span><span class=\"S6EFF S1ABE S2\" id=\"t86_189\">- </span><span class=\"S6F00 S1ABE S2\" id=\"t87_189\">103 </span><span class=\"S6F01 S1ABE S2\" id=\"t88_189\">784 </span><span class=\"S6F02 S1ABE S2\" id=\"t89_189\">1 </span><span class=\"S6F03 S1ABE S2\" id=\"t8a_189\">201 </span><span class=\"S6F04 S1ABE S2\" id=\"t8b_189\">202 </span><span class=\"S6F05 S1ABE S2\" id=\"t8c_189\">- </span><span class=\"S6F06 S1ABE S2\" id=\"t8d_189\">102 </span><span class=\"S6F07 S1ABE S2\" id=\"t8e_189\">381 </span><span class=\"S6F08 S1ABE S2\" id=\"t8f_189\">Investissements incorporels </span><span class=\"S6F09 S1ABE S2\" id=\"t8g_189\">- </span><span class=\"S6F0A S1ABE S2\" id=\"t8h_189\">84 </span><span class=\"S6F0B S1ABE S2\" id=\"t8i_189\">- </span><span class=\"S6F0C S1ABE S2\" id=\"t8j_189\">1 </span><span class=\"S6F0D S1ABE S2\" id=\"t8k_189\">272 </span><span class=\"S6F0E S1ABE S2\" id=\"t8l_189\">- </span><span class=\"S6F0F S1ABE S2\" id=\"t8m_189\">6 </span><span class=\"S6F10 S1ABE S2\" id=\"t8n_189\">- </span><span class=\"S6F11 S1ABE S2\" id=\"t8o_189\">95 </span><span class=\"S6F12 S1ABE S2\" id=\"t8p_189\">- </span><span class=\"S6F13 S1ABE S2\" id=\"t8q_189\">14 </span><span class=\"S6F14 S1ABE S2\" id=\"t8r_189\">030 </span><span class=\"S6F15 S1ABE S2\" id=\"t8s_189\">- </span><span class=\"S6F16 S1ABE S2\" id=\"t8t_189\">15 </span><span class=\"S6F17 S1ABE S2\" id=\"t8u_189\">487 </span><span class=\"S6F18 S1ABE S2\" id=\"t8v_189\">6 </span><span class=\"S6F19 S1ABE S2\" id=\"t8w_189\">- </span><span class=\"S6F1A S1ABE S2\" id=\"t8x_189\">- </span><span class=\"S6F1B S1ABE S2\" id=\"t8y_189\">15 </span><span class=\"S6F1C S1ABE S2\" id=\"t8z_189\">480 </span><span class=\"S6F1D SCAF S2\" id=\"t90_189\">EBITDA ajust\u00e9 = r\u00e9sultat op\u00e9rationnel courant retrait\u00e9 des provisions et des dotations nettes aux amortissements sur actifs op\u00e9rationnels immobilis\u00e9s. </span><span class=\"S6F1E SCB0 S2\" id=\"t91_189\">(1) </span><span class=\"S6F1F S2D2 S2DE S2\" id=\"t92_189\">Le chiffre d\u2019affaires entre p\u00f4les d\u2019activit\u00e9s est effectu\u00e9 \u00e0 des </span><span class=\"S6F20 S2D2 S2DE S2\" id=\"t93_189\">conditions normales de march\u00e9. Aucun client n\u2019atteint \u00e0 lui seul une </span><span class=\"S5A6C S2D2 S2DE S2\" id=\"t94_189\">part </span><span class=\"S6F21 S2D2 S2DE S2\" id=\"t95_189\">significative </span><span class=\"S6F22 S2D2 S2DE S2\" id=\"t96_189\">du </span><span class=\"S6F23 S2D2 S2DE S2\" id=\"t97_189\">chiffre </span><span class=\"S6F24 S2D2 S2DE S2\" id=\"t98_189\">d\u2019affaires </span><span class=\"S6F25 S2D2 S2DE S2\" id=\"t99_189\">du </span><span class=\"S6F26 S2D2 S2DE S2\" id=\"t9a_189\">Groupe </span><span class=\"S4A7C S2D2 S2DE S2\" id=\"t9b_189\">Pierre </span><span class=\"S6F27 S2D2 S2DE S2\" id=\"t9c_189\">&amp; </span><span class=\"S6F28 S2D2 S2DE S2\" id=\"t9d_189\">Vacances-Center Parcs. </span><span class=\"S6F29 S2D2 S2DE S2\" id=\"t9e_189\">Le chiffre d\u2019affaires et le total des actifs non courants sur la France, </span><span class=\"S6F2A S2D2 S2DE S2\" id=\"t9f_189\">pays o\u00f9 se situe le si\u00e8ge social de la soci\u00e9t\u00e9 m\u00e8re, s\u2019\u00e9l\u00e8vent </span><span class=\"S6F2B S2D2 S2DE S2\" id=\"t9g_189\">respectivement \u00e0 928 </span><span class=\"S6F2C S2D2 S2DE S2\" id=\"t9h_189\">820 </span><span class=\"S6F2D S2D2 S2DE S2\" id=\"t9i_189\">milliers d\u2019euros, et \u00e0 1 </span><span class=\"S6F2E S2D2 S2DE S2\" id=\"t9j_189\">342 </span><span class=\"S6F2F S2D2 S2DE S2\" id=\"t9k_189\">146 </span><span class=\"S6F30 S2D2 S2DE S2\" id=\"t9l_189\">milliers </span><span class=\"S3AD3 S2D2 S2DE S2\" id=\"t9m_189\">d\u2019euros dont 966 </span><span class=\"S6F31 S2D2 S2DE S2\" id=\"t9n_189\">755 </span><span class=\"S6F32 S2D2 S2DE S2\" id=\"t9o_189\">milliers d\u2019euros de droits d\u2019utilisation. </span><span class=\"S6DF9 S2D8 S2\" id=\"t7_190\">Donn\u00e9es au 30 </span><span class=\"S6DFA S2D8 S2\" id=\"t8_190\">septembre 2022 </span><span class=\"S6DFB SBD4 S2\" id=\"t9_190\">(en milliers d'euros) </span><span class=\"S6DFC SBD3 S2\" id=\"ta_190\">Center </span><span class=\"S6DFD SBD3 S2\" id=\"tb_190\">Parcs </span><span class=\"S6DFE SBD3 S2\" id=\"tc_190\">(y/c </span><span class=\"S6DFF SBD3 S2\" id=\"td_190\">VNT) </span><span class=\"S6E00 SBD3 S2\" id=\"te_190\">Pierre </span><span class=\"S6E01 SBD3 S2\" id=\"tf_190\">&amp; </span><span class=\"S6E02 SBD3 S2\" id=\"tg_190\">Vacances </span><span class=\"S6E03 SBD3 S2\" id=\"th_190\">Adagio </span><span class=\"S6E04 SBD3 S2\" id=\"ti_190\">Grands </span><span class=\"S6E05 SBD3 S2\" id=\"tj_190\">Projets &amp; </span><span class=\"S6E06 SBD3 S2\" id=\"tk_190\">Senio- </span><span class=\"S6E07 SBD3 S2\" id=\"tl_190\">riales </span><span class=\"S6E08 SBD3 S2\" id=\"tm_190\">Holding </span><span class=\"S6E09 S71F S2\" id=\"tn_190\">Total </span><span class=\"S6E0A S71F S2\" id=\"to_190\">Groupe </span><span class=\"S6E0B S71F S2\" id=\"tp_190\">Reporting </span><span class=\"S6E0C S71F S2\" id=\"tq_190\">Op\u00e9ra- </span><span class=\"S6E0D S71F S2\" id=\"tr_190\">tionnel </span><span class=\"S6E0E SBD3 S2\" id=\"ts_190\">Incidence </span><span class=\"S6E0F SBD3 S2\" id=\"tt_190\">de l'appli- </span><span class=\"S6E10 SBD3 S2\" id=\"tu_190\">cation </span><span class=\"S6E11 SBD3 S2\" id=\"tv_190\">d'IFRS 11 </span><span class=\"S6E12 SBD3 S2\" id=\"tw_190\">Incidence </span><span class=\"S6E13 SBD3 S2\" id=\"tx_190\">de l'appli- </span><span class=\"S6E14 SBD3 S2\" id=\"ty_190\">cation </span><span class=\"S6E15 SBD3 S2\" id=\"tz_190\">d'IFRS 16 </span><span class=\"S6E16 S71F S2\" id=\"t10_190\">Total </span><span class=\"S6E17 S71F S2\" id=\"t11_190\">Groupe </span><span class=\"S6E18 S71F S2\" id=\"t12_190\">Normes </span><span class=\"S6E19 S71F S2\" id=\"t13_190\">IFRS </span><span class=\"S30BA SBD5 S2\" id=\"t14_190\">Chiffre d\u2019affaires de l\u2019activit\u00e9 </span><span class=\"S6E1A SBD5 S2\" id=\"t15_190\">1 </span><span class=\"S6E1B SBD5 S2\" id=\"t16_190\">093 </span><span class=\"S6E1C SBD5 S2\" id=\"t17_190\">731 </span><span class=\"S6E1D SBD5 S2\" id=\"t18_190\">413 </span><span class=\"S6E1E SBD5 S2\" id=\"t19_190\">454 </span><span class=\"S6E1F SBD5 S2\" id=\"t1a_190\">180 </span><span class=\"S6E20 SBD5 S2\" id=\"t1b_190\">829 </span><span class=\"S6F33 SBD5 S2\" id=\"t1c_190\">107 </span><span class=\"S6E22 SBD5 S2\" id=\"t1d_190\">766 </span><span class=\"S6E23 SBD5 S2\" id=\"t1e_190\">15 </span><span class=\"S6E24 SBD5 S2\" id=\"t1f_190\">446 </span><span class=\"S6E25 SBD5 S2\" id=\"t1g_190\">1 </span><span class=\"S6E26 SBD5 S2\" id=\"t1h_190\">811 </span><span class=\"S6E27 SBD5 S2\" id=\"t1i_190\">225 </span><span class=\"S6E28 SBD5 S2\" id=\"t1j_190\">- </span><span class=\"S6E29 SBD5 S2\" id=\"t1k_190\">90 </span><span class=\"S6E2A SBD5 S2\" id=\"t1l_190\">511 </span><span class=\"S6E2B SBD5 S2\" id=\"t1m_190\">- </span><span class=\"S6E2C SBD5 S2\" id=\"t1n_190\">66 </span><span class=\"S6E2D SBD5 S2\" id=\"t1o_190\">978 </span><span class=\"S6E2E SBD5 S2\" id=\"t1p_190\">1 </span><span class=\"S6E2F SBD5 S2\" id=\"t1q_190\">653 </span><span class=\"S6E30 SBD5 S2\" id=\"t1r_190\">736 </span><span class=\"S1EB3 SBD5 S2\" id=\"t1s_190\">Chiffre d\u2019affaires entre </span><span class=\"SA5A SBD5 S2\" id=\"t1t_190\">groupes d\u2019activit\u00e9s </span><span class=\"S6E31 SBD5 S2\" id=\"t1u_190\">- </span><span class=\"S6E32 SBD5 S2\" id=\"t1v_190\">26 </span><span class=\"S6E33 SBD5 S2\" id=\"t1w_190\">694 </span><span class=\"S6E34 SBD5 S2\" id=\"t1x_190\">- </span><span class=\"S6E35 SBD5 S2\" id=\"t1y_190\">790 </span><span class=\"S6F34 SBD5 S2\" id=\"t1z_190\">- </span><span class=\"S6F35 SBD5 S2\" id=\"t20_190\">125 </span><span class=\"S6E38 SBD5 S2\" id=\"t21_190\">- </span><span class=\"S6E39 SBD5 S2\" id=\"t22_190\">405 </span><span class=\"S6E3A SBD5 S2\" id=\"t23_190\">- </span><span class=\"S6E3B SBD5 S2\" id=\"t24_190\">13 </span><span class=\"S6E3C SBD5 S2\" id=\"t25_190\">425 </span><span class=\"S6E3D SBD5 S2\" id=\"t26_190\">- </span><span class=\"S6E3E SBD5 S2\" id=\"t27_190\">41 </span><span class=\"S6E3F SBD5 S2\" id=\"t28_190\">439 </span><span class=\"S6E40 SBD5 S2\" id=\"t29_190\">16 </span><span class=\"S6E41 SBD5 S2\" id=\"t2a_190\">- </span><span class=\"S6E42 SBD5 S2\" id=\"t2b_190\">- </span><span class=\"S6E43 SBD5 S2\" id=\"t2c_190\">41 </span><span class=\"S6E44 SBD5 S2\" id=\"t2d_190\">423 </span><span class=\"S1EB8 SBD3 S2\" id=\"t2e_190\">Chiffre d\u2019affaires externe </span><span class=\"S6E45 SBD3 S2\" id=\"t2f_190\">1 </span><span class=\"S6E46 SBD3 S2\" id=\"t2g_190\">067 </span><span class=\"S6E47 SBD3 S2\" id=\"t2h_190\">037 </span><span class=\"S6E48 SBD3 S2\" id=\"t2i_190\">412 </span><span class=\"S6E49 SBD3 S2\" id=\"t2j_190\">664 </span><span class=\"S6E4A SBD3 S2\" id=\"t2k_190\">180 </span><span class=\"S6E4B SBD3 S2\" id=\"t2l_190\">705 </span><span class=\"S6F36 SBD3 S2\" id=\"t2m_190\">107 </span><span class=\"S6E4D SBD3 S2\" id=\"t2n_190\">361 </span><span class=\"S6E4E SBD3 S2\" id=\"t2o_190\">2 </span><span class=\"S6E4F SBD3 S2\" id=\"t2p_190\">021 </span><span class=\"S6E50 SBD3 S2\" id=\"t2q_190\">1 </span><span class=\"S6E51 SBD3 S2\" id=\"t2r_190\">769 </span><span class=\"S6E52 SBD3 S2\" id=\"t2s_190\">787 </span><span class=\"S6E53 SBD3 S2\" id=\"t2t_190\">- </span><span class=\"S6E54 SBD3 S2\" id=\"t2u_190\">90 </span><span class=\"S6E55 SBD3 S2\" id=\"t2v_190\">496 </span><span class=\"S6E56 SBD3 S2\" id=\"t2w_190\">- </span><span class=\"S6E57 SBD3 S2\" id=\"t2x_190\">66 </span><span class=\"S6E58 SBD3 S2\" id=\"t2y_190\">978 </span><span class=\"S6E59 SBD3 S2\" id=\"t2z_190\">1 </span><span class=\"S6E5A SBD3 S2\" id=\"t30_190\">612 </span><span class=\"S6E5B SBD3 S2\" id=\"t31_190\">313 </span><span class=\"S1EBB SBD5 S2\" id=\"t32_190\">Charge de loyers </span><span class=\"S1EBC SBD5 S2\" id=\"t33_190\">propri\u00e9taires </span><span class=\"S6E5C SBD5 S2\" id=\"t34_190\">- </span><span class=\"S6E5D SBD5 S2\" id=\"t35_190\">281 </span><span class=\"S6E5E SBD5 S2\" id=\"t36_190\">367 </span><span class=\"S6E5F SBD5 S2\" id=\"t37_190\">- </span><span class=\"S6E60 SBD5 S2\" id=\"t38_190\">94 </span><span class=\"S6E61 SBD5 S2\" id=\"t39_190\">994 </span><span class=\"S6E62 SBD5 S2\" id=\"t3a_190\">- </span><span class=\"S6E63 SBD5 S2\" id=\"t3b_190\">43 </span><span class=\"S6E64 SBD5 S2\" id=\"t3c_190\">268 </span><span class=\"S6F37 SBD5 S2\" id=\"t3d_190\">- </span><span class=\"S6F38 SBD5 S2\" id=\"t3e_190\">8 </span><span class=\"S6E67 SBD5 S2\" id=\"t3f_190\">012 </span><span class=\"S6F39 SBD5 S2\" id=\"t3g_190\">- </span><span class=\"S6F3A SBD5 S2\" id=\"t3h_190\">59 </span><span class=\"S6E69 SBD5 S2\" id=\"t3i_190\">- </span><span class=\"S6E6A SBD5 S2\" id=\"t3j_190\">427 </span><span class=\"S6E6B SBD5 S2\" id=\"t3k_190\">699 </span><span class=\"S6F3B SBD5 S2\" id=\"t3l_190\">20 </span><span class=\"S6E6E SBD5 S2\" id=\"t3m_190\">046 </span><span class=\"S6E6F SBD5 S2\" id=\"t3n_190\">368 </span><span class=\"S6E70 SBD5 S2\" id=\"t3o_190\">162 </span><span class=\"S6E71 SBD5 S2\" id=\"t3p_190\">- </span><span class=\"S2BFB SBD5 S2\" id=\"t3q_190\">39 </span><span class=\"S2BFC SBD5 S2\" id=\"t3r_190\">491 </span><span class=\"S1EBF SBD3 S2\" id=\"t3s_190\">EBITDA ajust\u00e9 </span><span class=\"S6E72 S1ABD S2\" id=\"t3t_190\">(1) </span><span class=\"S6E73 SBD3 S2\" id=\"t3u_190\">138 </span><span class=\"S6E74 SBD3 S2\" id=\"t3v_190\">975 </span><span class=\"S6E75 SBD3 S2\" id=\"t3w_190\">18 </span><span class=\"S6E76 SBD3 S2\" id=\"t3x_190\">665 </span><span class=\"S6E77 SBD3 S2\" id=\"t3y_190\">21 </span><span class=\"S6E78 SBD3 S2\" id=\"t3z_190\">218 </span><span class=\"S6E79 SBD3 S2\" id=\"t40_190\">- </span><span class=\"S6E7A SBD3 S2\" id=\"t41_190\">19 </span><span class=\"S6E7B SBD3 S2\" id=\"t42_190\">677 </span><span class=\"S6E7C SBD3 S2\" id=\"t43_190\">- </span><span class=\"S6E7D SBD3 S2\" id=\"t44_190\">2 </span><span class=\"S6E7E SBD3 S2\" id=\"t45_190\">727 </span><span class=\"S6E7F SBD3 S2\" id=\"t46_190\">156 </span><span class=\"S6E80 SBD3 S2\" id=\"t47_190\">453 </span><span class=\"S6F3C SBD3 S2\" id=\"t48_190\">- </span><span class=\"S6F3D SBD3 S2\" id=\"t49_190\">6 </span><span class=\"S6E83 SBD3 S2\" id=\"t4a_190\">135 </span><span class=\"S6E84 SBD3 S2\" id=\"t4b_190\">376 </span><span class=\"S6E85 SBD3 S2\" id=\"t4c_190\">048 </span><span class=\"S5E0F SBD3 S2\" id=\"t4d_190\">526 </span><span class=\"S5A40 SBD3 S2\" id=\"t4e_190\">366 </span><span class=\"SAB3 SBD5 S2\" id=\"t4f_190\">Dotations op\u00e9rationnelles </span><span class=\"S2F8 SBD5 S2\" id=\"t4g_190\">nettes aux amortissements </span><span class=\"SA6D SBD5 S2\" id=\"t4h_190\">et </span><span class=\"S6E86 SBD5 S2\" id=\"t4i_190\">provisions </span><span class=\"S6E87 SBD5 S2\" id=\"t4j_190\">- </span><span class=\"S6E88 SBD5 S2\" id=\"t4k_190\">35 </span><span class=\"S6E89 SBD5 S2\" id=\"t4l_190\">028 </span><span class=\"S6E8A SBD5 S2\" id=\"t4m_190\">- </span><span class=\"S6E8B SBD5 S2\" id=\"t4n_190\">17 </span><span class=\"S6E8C SBD5 S2\" id=\"t4o_190\">210 </span><span class=\"S6E8D SBD5 S2\" id=\"t4p_190\">- </span><span class=\"S6E8E SBD5 S2\" id=\"t4q_190\">5 </span><span class=\"S6E8F SBD5 S2\" id=\"t4r_190\">218 </span><span class=\"S6F3E SBD5 S2\" id=\"t4s_190\">1 </span><span class=\"S6E90 SBD5 S2\" id=\"t4t_190\">106 </span><span class=\"S6F3F SBD5 S2\" id=\"t4u_190\">- </span><span class=\"S6F40 SBD5 S2\" id=\"t4v_190\">1 </span><span class=\"S6E92 SBD5 S2\" id=\"t4w_190\">456 </span><span class=\"S6E93 SBD5 S2\" id=\"t4x_190\">- </span><span class=\"S6E94 SBD5 S2\" id=\"t4y_190\">57 </span><span class=\"S6E95 SBD5 S2\" id=\"t4z_190\">806 </span><span class=\"S6E96 SBD5 S2\" id=\"t50_190\">2 </span><span class=\"S6E97 SBD5 S2\" id=\"t51_190\">758 </span><span class=\"S6E98 SBD5 S2\" id=\"t52_190\">- </span><span class=\"S6E99 SBD5 S2\" id=\"t53_190\">196 </span><span class=\"S6E9A SBD5 S2\" id=\"t54_190\">015 </span><span class=\"S6E9B SBD5 S2\" id=\"t55_190\">- </span><span class=\"SB88 SBD5 S2\" id=\"t56_190\">251 </span><span class=\"SB89 SBD5 S2\" id=\"t57_190\">064 </span><span class=\"S166B SBD3 S2\" id=\"t58_190\">R\u00e9sultat Op\u00e9rationnel </span><span class=\"S166D SBD3 S2\" id=\"t59_190\">Courant </span><span class=\"S6E9C SBD3 S2\" id=\"t5a_190\">103 </span><span class=\"S6E9D SBD3 S2\" id=\"t5b_190\">947 </span><span class=\"S6E9F SBD3 S2\" id=\"t5c_190\">1 </span><span class=\"S6EA0 SBD3 S2\" id=\"t5d_190\">455 </span><span class=\"S6EA1 SBD3 S2\" id=\"t5e_190\">16 </span><span class=\"S6EA2 SBD3 S2\" id=\"t5f_190\">000 </span><span class=\"S6EA3 SBD3 S2\" id=\"t5g_190\">- </span><span class=\"S6EA4 SBD3 S2\" id=\"t5h_190\">18 </span><span class=\"S6EA5 SBD3 S2\" id=\"t5i_190\">572 </span><span class=\"S6EA6 SBD3 S2\" id=\"t5j_190\">- </span><span class=\"S6EA7 SBD3 S2\" id=\"t5k_190\">4 </span><span class=\"S6EA8 SBD3 S2\" id=\"t5l_190\">183 </span><span class=\"S6EA9 SBD3 S2\" id=\"t5m_190\">98 </span><span class=\"S6EAA SBD3 S2\" id=\"t5n_190\">647 </span><span class=\"S6F41 SBD3 S2\" id=\"t5o_190\">- </span><span class=\"S6F42 SBD3 S2\" id=\"t5p_190\">3 </span><span class=\"S6EAD SBD3 S2\" id=\"t5q_190\">378 </span><span class=\"S6EAE SBD3 S2\" id=\"t5r_190\">180 </span><span class=\"S6EAF SBD3 S2\" id=\"t5s_190\">033 </span><span class=\"S6EB0 SBD3 S2\" id=\"t5t_190\">275 </span><span class=\"S6EB1 SBD3 S2\" id=\"t5u_190\">302 </span><span class=\"S1390 SBD5 S2\" id=\"t5v_190\">Autres charges et produits </span><span class=\"S14C3 SBD5 S2\" id=\"t5w_190\">op\u00e9rationnels </span><span class=\"S6EB2 SBD5 S2\" id=\"t5x_190\">- </span><span class=\"S6EB3 SBD5 S2\" id=\"t5y_190\">19 </span><span class=\"S6EB4 SBD5 S2\" id=\"t5z_190\">244 </span><span class=\"S6F43 SBD5 S2\" id=\"t60_190\">- </span><span class=\"S6F44 SBD5 S2\" id=\"t61_190\">14 </span><span class=\"S6EB6 SBD5 S2\" id=\"t62_190\">769 </span><span class=\"S6F45 SBD5 S2\" id=\"t63_190\">- </span><span class=\"S6F46 SBD5 S2\" id=\"t64_190\">1 </span><span class=\"S6F47 SBD5 S2\" id=\"t65_190\">248 </span><span class=\"S6EB9 SBD5 S2\" id=\"t66_190\">- </span><span class=\"S6EBA SBD5 S2\" id=\"t67_190\">13 </span><span class=\"S6EBB SBD5 S2\" id=\"t68_190\">951 </span><span class=\"S6F48 SBD5 S2\" id=\"t69_190\">- </span><span class=\"S6F49 SBD5 S2\" id=\"t6a_190\">3 </span><span class=\"S6EBD SBD5 S2\" id=\"t6b_190\">937 </span><span class=\"S6EBE SBD5 S2\" id=\"t6c_190\">- </span><span class=\"S6EBF SBD5 S2\" id=\"t6d_190\">53 </span><span class=\"S6EC0 SBD5 S2\" id=\"t6e_190\">149 </span><span class=\"S6F4A SBD5 S2\" id=\"t6f_190\">14 </span><span class=\"S6EC1 SBD5 S2\" id=\"t6g_190\">454 </span><span class=\"S6F4B SBD5 S2\" id=\"t6h_190\">- </span><span class=\"S6EC5 SBD5 S2\" id=\"t6i_190\">- </span><span class=\"S6EC6 SBD5 S2\" id=\"t6j_190\">38 </span><span class=\"S6EC7 SBD5 S2\" id=\"t6k_190\">694 </span><span class=\"S859 SBD3 S2\" id=\"t6l_190\">R\u00c9SULTAT OP\u00c9RATIONNEL </span><span class=\"S6EC9 SBD3 S2\" id=\"t6m_190\">84 </span><span class=\"S6ECA SBD3 S2\" id=\"t6n_190\">703 </span><span class=\"S6F4C SBD3 S2\" id=\"t6o_190\">- </span><span class=\"S6F4D SBD3 S2\" id=\"t6p_190\">13 </span><span class=\"S6ECD SBD3 S2\" id=\"t6q_190\">314 </span><span class=\"S6ECE SBD3 S2\" id=\"t6r_190\">14 </span><span class=\"S6ECF SBD3 S2\" id=\"t6s_190\">753 </span><span class=\"S6ED0 SBD3 S2\" id=\"t6t_190\">- </span><span class=\"S6F4E SBD3 S2\" id=\"t6u_190\">32 </span><span class=\"S6ED2 SBD3 S2\" id=\"t6v_190\">523 </span><span class=\"S6F4F SBD3 S2\" id=\"t6w_190\">- </span><span class=\"S6F50 SBD3 S2\" id=\"t6x_190\">8 </span><span class=\"S6ED3 SBD3 S2\" id=\"t6y_190\">121 </span><span class=\"S6ED4 SBD3 S2\" id=\"t6z_190\">45 </span><span class=\"S6ED5 SBD3 S2\" id=\"t70_190\">498 </span><span class=\"S6ED7 SBD3 S2\" id=\"t71_190\">11 </span><span class=\"S6ED8 SBD3 S2\" id=\"t72_190\">077 </span><span class=\"S6ED9 SBD3 S2\" id=\"t73_190\">180 </span><span class=\"S6EDA SBD3 S2\" id=\"t74_190\">033 </span><span class=\"S2C0A SBD3 S2\" id=\"t75_190\">236 </span><span class=\"S2C0B SBD3 S2\" id=\"t76_190\">608 </span><span class=\"S18F5 SBD5 S2\" id=\"t77_190\">Investissements de la p\u00e9riode </span><span class=\"S6EDB SBD5 S2\" id=\"t78_190\">- </span><span class=\"S6EDC SBD5 S2\" id=\"t79_190\">36 </span><span class=\"S6EDD SBD5 S2\" id=\"t7a_190\">573 </span><span class=\"S6F51 SBD5 S2\" id=\"t7b_190\">- </span><span class=\"S6F52 SBD5 S2\" id=\"t7c_190\">9 </span><span class=\"S6EE0 SBD5 S2\" id=\"t7d_190\">887 </span><span class=\"S6F53 SBD5 S2\" id=\"t7e_190\">- </span><span class=\"S6F54 SBD5 S2\" id=\"t7f_190\">7 </span><span class=\"S6EE3 SBD5 S2\" id=\"t7g_190\">122 </span><span class=\"S6F55 SBD5 S2\" id=\"t7h_190\">- </span><span class=\"S6EE5 SBD5 S2\" id=\"t7i_190\">448 </span><span class=\"S6F56 SBD5 S2\" id=\"t7j_190\">- </span><span class=\"S6F57 SBD5 S2\" id=\"t7k_190\">9 </span><span class=\"S6EE8 SBD5 S2\" id=\"t7l_190\">034 </span><span class=\"S6F58 SBD5 S2\" id=\"t7m_190\">- </span><span class=\"S6F59 SBD5 S2\" id=\"t7n_190\">63 </span><span class=\"S6EEB SBD5 S2\" id=\"t7o_190\">064 </span><span class=\"S6EEC SBD5 S2\" id=\"t7p_190\">4 </span><span class=\"S6EED SBD5 S2\" id=\"t7q_190\">081 </span><span class=\"S6F5A SBD5 S2\" id=\"t7r_190\">90 </span><span class=\"S6F5B SBD5 S2\" id=\"t7s_190\">- </span><span class=\"S6F5C SBD5 S2\" id=\"t7t_190\">58 </span><span class=\"S6EF1 SBD5 S2\" id=\"t7u_190\">893 </span><span class=\"S2379 S1ABE S2\" id=\"t7v_190\">Investissements corporels </span><span class=\"S6EF2 S1ABE S2\" id=\"t7w_190\">- </span><span class=\"S6EF3 S1ABE S2\" id=\"t7x_190\">36 </span><span class=\"S6EF4 S1ABE S2\" id=\"t7y_190\">499 </span><span class=\"S6F5D S1ABE S2\" id=\"t7z_190\">- </span><span class=\"S6F5E S1ABE S2\" id=\"t80_190\">8 </span><span class=\"S6EF7 S1ABE S2\" id=\"t81_190\">352 </span><span class=\"S6F5F S1ABE S2\" id=\"t82_190\">- </span><span class=\"S6F60 S1ABE S2\" id=\"t83_190\">7 </span><span class=\"S6EFA S1ABE S2\" id=\"t84_190\">122 </span><span class=\"S6EFB S1ABE S2\" id=\"t85_190\">- </span><span class=\"S6EFC S1ABE S2\" id=\"t86_190\">389 </span><span class=\"S6F61 S1ABE S2\" id=\"t87_190\">- </span><span class=\"S6F62 S1ABE S2\" id=\"t88_190\">1 </span><span class=\"S6EFE S1ABE S2\" id=\"t89_190\">652 </span><span class=\"S6F63 S1ABE S2\" id=\"t8a_190\">- </span><span class=\"S6F64 S1ABE S2\" id=\"t8b_190\">54 </span><span class=\"S6F01 S1ABE S2\" id=\"t8c_190\">014 </span><span class=\"S6F02 S1ABE S2\" id=\"t8d_190\">4 </span><span class=\"S6F03 S1ABE S2\" id=\"t8e_190\">078 </span><span class=\"S6F65 S1ABE S2\" id=\"t8f_190\">90 </span><span class=\"S6F66 S1ABE S2\" id=\"t8g_190\">- </span><span class=\"S6EB S1ABE S2\" id=\"t8h_190\">49 </span><span class=\"S6F07 S1ABE S2\" id=\"t8i_190\">846 </span><span class=\"S6F08 S1ABE S2\" id=\"t8j_190\">Investissements incorporels </span><span class=\"S6F09 S1ABE S2\" id=\"t8k_190\">- </span><span class=\"S6F0A S1ABE S2\" id=\"t8l_190\">74 </span><span class=\"S6F0B S1ABE S2\" id=\"t8m_190\">- </span><span class=\"S6F0C S1ABE S2\" id=\"t8n_190\">1 </span><span class=\"S6F0D S1ABE S2\" id=\"t8o_190\">535 </span><span class=\"S6F67 S1ABE S2\" id=\"t8p_190\">- </span><span class=\"S6F10 S1ABE S2\" id=\"t8q_190\">- </span><span class=\"S6F11 S1ABE S2\" id=\"t8r_190\">59 </span><span class=\"S6F68 S1ABE S2\" id=\"t8s_190\">- </span><span class=\"S6F69 S1ABE S2\" id=\"t8t_190\">7 </span><span class=\"S6F14 S1ABE S2\" id=\"t8u_190\">382 </span><span class=\"S6F6A S1ABE S2\" id=\"t8v_190\">- </span><span class=\"S6F6B S1ABE S2\" id=\"t8w_190\">9 </span><span class=\"S6F17 S1ABE S2\" id=\"t8x_190\">050 </span><span class=\"S6F18 S1ABE S2\" id=\"t8y_190\">3 </span><span class=\"S6F19 S1ABE S2\" id=\"t8z_190\">- </span><span class=\"S6F6C S1ABE S2\" id=\"t90_190\">- </span><span class=\"S6F6D S1ABE S2\" id=\"t91_190\">9 </span><span class=\"S6F1C S1ABE S2\" id=\"t92_190\">047 </span><span class=\"S6F1D SCAF S2\" id=\"t93_190\">EBITDA ajust\u00e9 = r\u00e9sultat op\u00e9rationnel courant retrait\u00e9 des provisions et des dotations nettes aux amortissements sur actifs op\u00e9rationnels immobilis\u00e9s. </span><span class=\"S6F1E SCB0 S2\" id=\"t94_190\">(1) </span><span class=\"S6F1F S2D2 S2DE S2\" id=\"t95_190\">Le chiffre d\u2019affaires entre p\u00f4les d\u2019activit\u00e9s est effectu\u00e9 \u00e0 des </span><span class=\"S6F20 S2D2 S2DE S2\" id=\"t96_190\">conditions normales de march\u00e9. Aucun client n\u2019atteint \u00e0 lui seul une </span><span class=\"S5A6C S2D2 S2DE S2\" id=\"t97_190\">part </span><span class=\"S6F21 S2D2 S2DE S2\" id=\"t98_190\">significative </span><span class=\"S6F22 S2D2 S2DE S2\" id=\"t99_190\">du </span><span class=\"S6F23 S2D2 S2DE S2\" id=\"t9a_190\">chiffre </span><span class=\"S6F24 S2D2 S2DE S2\" id=\"t9b_190\">d\u2019affaires </span><span class=\"S6F25 S2D2 S2DE S2\" id=\"t9c_190\">du </span><span class=\"S6F26 S2D2 S2DE S2\" id=\"t9d_190\">Groupe </span><span class=\"S4A7C S2D2 S2DE S2\" id=\"t9e_190\">Pierre </span><span class=\"S6F27 S2D2 S2DE S2\" id=\"t9f_190\">&amp; </span><span class=\"S6F28 S2D2 S2DE S2\" id=\"t9g_190\">Vacances-Center Parcs. </span><span class=\"S6F29 S2D2 S2DE S2\" id=\"t9h_190\">Le chiffre d\u2019affaires et le total des actifs non courants sur la France, </span><span class=\"S6F2A S2D2 S2DE S2\" id=\"t9i_190\">pays o\u00f9 se situe le si\u00e8ge social de la soci\u00e9t\u00e9 m\u00e8re, s\u2019\u00e9l\u00e8vent </span><span class=\"S6F2B S2D2 S2DE S2\" id=\"t9j_190\">respectivement \u00e0 832 </span><span class=\"S6F2C S2D2 S2DE S2\" id=\"t9k_190\">931 </span><span class=\"S6F2D S2D2 S2DE S2\" id=\"t9l_190\">milliers d\u2019euros, et \u00e0 1 </span><span class=\"S6F2E S2D2 S2DE S2\" id=\"t9m_190\">271 </span><span class=\"S6F2F S2D2 S2DE S2\" id=\"t9n_190\">381 </span><span class=\"S6F30 S2D2 S2DE S2\" id=\"t9o_190\">milliers </span><span class=\"S3AD3 S2D2 S2DE S2\" id=\"t9p_190\">d\u2019euros dont 943 </span><span class=\"S6F31 S2D2 S2DE S2\" id=\"t9q_190\">863 </span><span class=\"S6F32 S2D2 S2DE S2\" id=\"t9r_190\">milliers d\u2019euros de droits d\u2019utilisation. </span><span class=\"S7DF0 S625B S2\" id=\"t7_215\">Chiffre d\u2019affaires </span><span class=\"S7342 S625C S2\" id=\"t8_215\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_215\">25 </span><span class=\"S749D SBD4 S2\" id=\"ta_215\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_215\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_215\">Exercice 2021/2022 </span><span class=\"S1EAA SBD5 S2\" id=\"td_215\">France </span><span class=\"S7610 SBD5 S2\" id=\"te_215\">872 </span><span class=\"S74A1 SBD5 S2\" id=\"tf_215\">096 </span><span class=\"S7611 SBD5 S2\" id=\"tg_215\">750 </span><span class=\"S74A3 SBD5 S2\" id=\"th_215\">077 </span><span class=\"S8DA SBD5 S2\" id=\"ti_215\">Pays-Bas </span><span class=\"S78E4 SBD5 S2\" id=\"tj_215\">302 </span><span class=\"S74A5 SBD5 S2\" id=\"tk_215\">872 </span><span class=\"S78E5 SBD5 S2\" id=\"tl_215\">255 </span><span class=\"S7452 SBD5 S2\" id=\"tm_215\">497 </span><span class=\"S5E70 SBD5 S2\" id=\"tn_215\">Belgique </span><span class=\"S7DF3 SBD5 S2\" id=\"to_215\">193 </span><span class=\"S78E7 SBD5 S2\" id=\"tp_215\">666 </span><span class=\"S7DF4 SBD5 S2\" id=\"tq_215\">172 </span><span class=\"S745C SBD5 S2\" id=\"tr_215\">298 </span><span class=\"S6BF3 SBD5 S2\" id=\"ts_215\">Allemagne </span><span class=\"S7DF5 SBD5 S2\" id=\"tt_215\">230 </span><span class=\"S7618 SBD5 S2\" id=\"tu_215\">459 </span><span class=\"S7DF6 SBD5 S2\" id=\"tv_215\">216 </span><span class=\"S7351 SBD5 S2\" id=\"tw_215\">819 </span><span class=\"S2363 SBD5 S2\" id=\"tx_215\">Espagne </span><span class=\"S7DF7 SBD5 S2\" id=\"ty_215\">88 </span><span class=\"S761B SBD5 S2\" id=\"tz_215\">610 </span><span class=\"S7DF8 SBD5 S2\" id=\"t10_215\">75 </span><span class=\"S7355 SBD5 S2\" id=\"t11_215\">271 </span><span class=\"S49E7 SBD5 S2\" id=\"t12_215\">Autres </span><span class=\"S7DF9 SBD5 S2\" id=\"t13_215\">- </span><span class=\"S7DFA SBD5 S2\" id=\"t14_215\">- </span><span class=\"SE86 SBD3 S2\" id=\"t15_215\">TOURISME </span><span class=\"S7DFB SBD3 S2\" id=\"t16_215\">1 </span><span class=\"S7DFC SBD3 S2\" id=\"t17_215\">687 </span><span class=\"S7DFD SBD3 S2\" id=\"t18_215\">703 </span><span class=\"S7DFE SBD3 S2\" id=\"t19_215\">1 </span><span class=\"S7DFF SBD3 S2\" id=\"t1a_215\">469 </span><span class=\"S735B SBD3 S2\" id=\"t1b_215\">962 </span><span class=\"SBEE SBD5 S2\" id=\"t1c_215\">France </span><span class=\"S78EC SBD5 S2\" id=\"t1d_215\">56 </span><span class=\"S78ED SBD5 S2\" id=\"t1e_215\">724 </span><span class=\"S7E00 SBD5 S2\" id=\"t1f_215\">82 </span><span class=\"S78EE SBD5 S2\" id=\"t1g_215\">854 </span><span class=\"SBF2 SBD5 S2\" id=\"t1h_215\">Allemagne </span><span class=\"S78EF SBD5 S2\" id=\"t1i_215\">32 </span><span class=\"S78F0 SBD5 S2\" id=\"t1j_215\">015 </span><span class=\"SBF8 SBD5 S2\" id=\"t1k_215\">12 </span><span class=\"S78F2 SBD5 S2\" id=\"t1l_215\">646 </span><span class=\"SBF9 SBD5 S2\" id=\"t1m_215\">Espagne </span><span class=\"S7E01 SBD5 S2\" id=\"t1n_215\">360 </span><span class=\"S7E02 SBD5 S2\" id=\"t1o_215\">1 </span><span class=\"S78F4 SBD5 S2\" id=\"t1p_215\">443 </span><span class=\"SBFF SBD5 S2\" id=\"t1q_215\">Pays-Bas </span><span class=\"S78F5 SBD5 S2\" id=\"t1r_215\">9 </span><span class=\"S78F6 SBD5 S2\" id=\"t1s_215\">608 </span><span class=\"S78F7 SBD5 S2\" id=\"t1t_215\">34 </span><span class=\"S78F8 SBD5 S2\" id=\"t1u_215\">362 </span><span class=\"SC05 SBD5 S2\" id=\"t1v_215\">Belgique </span><span class=\"S7E03 SBD5 S2\" id=\"t1w_215\">- </span><span class=\"S774E SBD5 S2\" id=\"t1x_215\">10 </span><span class=\"SC09 SBD5 S2\" id=\"t1y_215\">570 </span><span class=\"S2FC SBD5 S2\" id=\"t1z_215\">Chine </span><span class=\"S7E04 SBD5 S2\" id=\"t20_215\">- </span><span class=\"S78FD SBD5 S2\" id=\"t21_215\">424 </span><span class=\"SF61 SBD5 S2\" id=\"t22_215\">Italie </span><span class=\"S7E05 SBD5 S2\" id=\"t23_215\">55 </span><span class=\"S7E06 SBD5 S2\" id=\"t24_215\">52 </span><span class=\"S1393 SBD3 S2\" id=\"t25_215\">D\u00e9veloppement immobilier </span><span class=\"S7E07 SBD3 S2\" id=\"t26_215\">98 </span><span class=\"S7E08 SBD3 S2\" id=\"t27_215\">762 </span><span class=\"S7E09 SBD3 S2\" id=\"t28_215\">142 </span><span class=\"S7E0A SBD3 S2\" id=\"t29_215\">351 </span><span class=\"S1A1F S71F S2\" id=\"t2a_215\">TOTAL </span><span class=\"S7E0B S71F S2\" id=\"t2b_215\">1 </span><span class=\"S7E0C S71F S2\" id=\"t2c_215\">786 </span><span class=\"S7E0D S71F S2\" id=\"t2d_215\">465 </span><span class=\"S7E0E S71F S2\" id=\"t2e_215\">1 </span><span class=\"S7E0F S71F S2\" id=\"t2f_215\">612 </span><span class=\"S7E10 S71F S2\" id=\"t2g_215\">313 </span><span class=\"S7E11 S2D2 S2DE S2\" id=\"t2h_215\">Le chiffre d\u2019affaires immobilier est impact\u00e9 n\u00e9gativement \u00e0 hauteur </span><span class=\"S7E12 S2D2 S2DE S2\" id=\"t2i_215\">\u00ab </span><span class=\"S7E13 S2D2 S2DE S2\" id=\"t2j_215\">Droits d\u2019utilisation et obligations locatives </span><span class=\"S7E14 S2D2 S2DE S2\" id=\"t2k_215\">\u00bb). Il s\u2019agit de la </span><span class=\"S7E15 S2D2 S2DE S2\" id=\"t2l_215\">de 43 </span><span class=\"S7E16 S2D2 S2DE S2\" id=\"t2m_215\">419 </span><span class=\"S7E17 S2D2 S2DE S2\" id=\"t2n_215\">milliers d\u2019euros par l\u2019application d\u2019IFRS </span><span class=\"S7E18 S2D2 S2DE S2\" id=\"t2o_215\">16, les ventes </span><span class=\"S7E19 S2D2 S2DE S2\" id=\"t2p_215\">neutralisation de la quote-part de chiffre d\u2019affaires correspondant </span><span class=\"S7E1A S2D2 S2DE S2\" id=\"t2q_215\">immobili\u00e8res r\u00e9alis\u00e9es par le Groupe \u00e9tant assimil\u00e9es \u00e0 des </span><span class=\"S1229 S2D2 S2DE S2\" id=\"t2r_215\">aux </span><span class=\"S7E1B S2D2 S2DE S2\" id=\"t2s_215\">droits </span><span class=\"S7E1C S2D2 S2DE S2\" id=\"t2t_215\">immobiliers </span><span class=\"S7E1D S2D2 S2DE S2\" id=\"t2u_215\">qui </span><span class=\"S7E1E S2D2 S2DE S2\" id=\"t2v_215\">ne </span><span class=\"S7E1F S2D2 S2DE S2\" id=\"t2w_215\">sont </span><span class=\"S7E20 S2D2 S2DE S2\" id=\"t2x_215\">pas </span><span class=\"S7E21 S2D2 S2DE S2\" id=\"t2y_215\">transf\u00e9r\u00e9s </span><span class=\"S7E22 S2D2 S2DE S2\" id=\"t2z_215\">\u00e0 </span><span class=\"S7E23 S2D2 S2DE S2\" id=\"t30_215\">transactions de cession-bail au sens de cette norme (cf. </span><span class=\"S7E24 S2D2 S2DE S2\" id=\"t31_215\">note </span><span class=\"S7E25 S2D2 S2DE S2\" id=\"t32_215\">1.15 </span><span class=\"S7E26 S2D2 S2DE S2\" id=\"t33_215\">l\u2019investisseur-bailleur pendant la phase de construction de l\u2019actif. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31218": {
   "value": "<span class=\"S65BD S2D8 S2\" id=\"tu_178\">1.26 \u2013 Produits constat\u00e9s d\u2019avance </span><span class=\"S65BE S2D2 S2DE S2\" id=\"tv_178\">Les produits constat\u00e9s d\u2019avance correspondent \u00e0 des produits </span><span class=\"S65BF S2D2 S2DE S2\" id=\"tw_178\">per\u00e7us ou comptabilis\u00e9s avant que les prestations et fournitures les </span><span class=\"S65C0 S2D2 S2DE S2\" id=\"tx_178\">justifiant aient \u00e9t\u00e9 effectu\u00e9es ou fournies. Ils sont qualifi\u00e9s de passif </span><span class=\"SE1D S2D2 S2DE S2\" id=\"ty_178\">sur contrat au sens de la norme IFRS </span><span class=\"S65C1 S2D2 S2DE S2\" id=\"tz_178\">15. </span><span class=\"S65C2 S2D2 S2DE S2\" id=\"t10_178\">Ce poste comprend essentiellement les ventes sign\u00e9es chez les </span><span class=\"S65C3 S2D2 S2DE S2\" id=\"t11_178\">notaires relatives \u00e0 des biens immobiliers non encore livr\u00e9s, pour la </span><span class=\"S1C03 S2D2 S2DE S2\" id=\"t12_178\">quote-part exc\u00e9dant le chiffre d\u2019affaires calcul\u00e9 \u00e0 l\u2019avancement. </span><span class=\"S65C4 S2D2 S2DE S2\" id=\"t13_178\">De mani\u00e8re plus marginale, ce poste inclut \u00e9galement des \u00ab </span><span class=\"S65C5 S2D2 S2DE S2\" id=\"t14_178\">fonds </span><span class=\"S65C6 S2D2 S2DE S2\" id=\"t15_178\">de concours </span><span class=\"S65C7 S2D2 S2DE S2\" id=\"t16_178\">\u00bb. En effet, la cession des biens immobiliers \u00e0 des </span><span class=\"S65C8 S2D2 S2DE S2\" id=\"t17_178\">propri\u00e9taires est g\u00e9n\u00e9ralement accompagn\u00e9e de l\u2019engagement pris </span><span class=\"S65C9 S2D2 S2DE S2\" id=\"t18_178\">par le Groupe de verser annuellement des loyers proportionnels aux </span><span class=\"S65CA S2D2 S2DE S2\" id=\"t19_178\">prix de vente immobiliers. Lorsque les engagements de loyers sont </span><span class=\"S65CB S2D2 S2DE S2\" id=\"t1a_178\">sup\u00e9rieurs aux conditions locatives de march\u00e9 au moment de la </span><span class=\"S65CC S2D2 S2DE S2\" id=\"t1b_178\">vente, l\u2019exc\u00e9dent de loyer, appel\u00e9 \u00ab </span><span class=\"S65CD S2D2 S2DE S2\" id=\"t1c_178\">fonds de concours </span><span class=\"S65CE S2D2 S2DE S2\" id=\"t1d_178\">\u00bb, est </span><span class=\"S65CF S2D2 S2DE S2\" id=\"t1e_178\">comptabilis\u00e9 en diminution du prix de vente du bien immobilier. </span><span class=\"S65D0 S2D2 S2DE S2\" id=\"t1f_178\">Ainsi, cette part exc\u00e9dentaire de la marge immobili\u00e8re est </span><span class=\"S65D1 S2D2 S2DE S2\" id=\"t1g_178\">comptabilis\u00e9e en produits constat\u00e9s d\u2019avance et, \u00e0 compter de la </span><span class=\"S144D S2D2 S2DE S2\" id=\"t1h_178\">livraison, est reprise selon un rythme lin\u00e9aire sur la dur\u00e9e du bail. </span><span class=\"S65D2 S2D8 S2\" id=\"t1i_178\">1.27 \u2013 Chiffre d\u2019affaires </span><span class=\"S65D3 S2D2 S2DE S2\" id=\"t1j_178\">Le Groupe applique, afin de comptabiliser son chiffre d\u2019affaires, les </span><span class=\"S65D4 S2D2 S2DE S2\" id=\"t1k_178\">dispositions de la norme IFRS </span><span class=\"S65D5 S2D2 S2DE S2\" id=\"t1l_178\">15 pour d\u00e9terminer s\u2019il agit en tant </span><span class=\"S65D6 S2D2 S2DE S2\" id=\"t1m_178\">qu\u2019agent ou principal tant dans les activit\u00e9s touristiques que dans </span><span class=\"S65D7 S2D2 S2DE S2\" id=\"t1n_178\">les activit\u00e9s immobili\u00e8res du Groupe. </span><span class=\"S65D8 S2D2 S2DE S2\" id=\"t1o_178\">La notion d\u2019agent ou principal s\u2019analyse autour de la notion de </span><span class=\"S277B S2D2 S2DE S2\" id=\"t1p_178\">transfert de contr\u00f4le </span><span class=\"S65D9 S2D2 S2DE S2\" id=\"t1q_178\">: </span><span class=\"S65DA S2D2 S2DE S2\" id=\"t1r_178\">si la Soci\u00e9t\u00e9 a le contr\u00f4le d\u2019un bien ou d\u2019un service avant d\u2019en </span><span class=\"S65DB S2DB S2DE S2\" id=\"t1s_178\">E </span><span class=\"S65DC S2D2 S2DE S2\" id=\"t1t_178\">transf\u00e9rer le contr\u00f4le au client, alors son obligation de prestation </span><span class=\"S65DD S2D2 S2DE S2\" id=\"t1u_178\">consiste \u00e0 fournir elle-m\u00eame les biens ou services. Elle est </span><span class=\"S65DE S2D2 S2DE S2\" id=\"t1v_178\">qualifi\u00e9e de principal et agit pour son propre compte. </span><span class=\"S65DF S2D2 S2DE S2\" id=\"t1w_178\">Dans ce cas, le chiffre d\u2019affaires et les charges support\u00e9es sont </span><span class=\"S65E0 S2D2 S2DE S2\" id=\"t1x_178\">pr\u00e9sent\u00e9es en brut sur des lignes s\u00e9par\u00e9es du compte de </span><span class=\"S65E1 S2D2 S2DE S2\" id=\"t1y_178\">r\u00e9sultat </span><span class=\"S65E2 S2D2 S2DE S2\" id=\"t1z_178\">; </span><span class=\"S65E3 S2D2 S2DE S2\" id=\"t20_178\">dans le cas inverse, si l\u2019entit\u00e9 n\u2019a pas le contr\u00f4le avant le transfert </span><span class=\"S504 S2DB S2DE S2\" id=\"t21_178\">E </span><span class=\"S65E4 S2D2 S2DE S2\" id=\"t22_178\">au client, elle agit en tant qu\u2019agent (\u00ab </span><span class=\"S65E5 S2D2 S2DE S2\" id=\"t23_178\">pour le compte d\u2019un tiers </span><span class=\"S65E6 S2D2 S2DE S2\" id=\"t24_178\">\u00bb) </span><span class=\"S65E7 S2D2 S2DE S2\" id=\"t25_178\">et ne reconna\u00eet en revenu que la marge r\u00e9alis\u00e9e (montant des </span><span class=\"S65E8 S2D2 S2DE S2\" id=\"t26_178\">ventes diminu\u00e9 des achats). </span><span class=\"S65E9 S2D2 S2DE S2\" id=\"t27_178\">Dans ce cas, seule la r\u00e9mun\u00e9ration nette est reconnue en chiffre </span><span class=\"S65EA S2D2 S2DE S2\" id=\"t28_178\">d\u2019affaires. </span><span class=\"S65EB S2D2 S2DE S2\" id=\"t29_178\">L\u2019ensemble du chiffre d\u2019affaires est \u00e9valu\u00e9 \u00e0 la juste valeur de la </span><span class=\"S65EC S2D2 S2DE S2\" id=\"t2a_178\">contrepartie re\u00e7ue ou \u00e0 recevoir, net des rabais, remises et </span><span class=\"S65ED S2D2 S2DE S2\" id=\"t2b_178\">ristournes, de la TVA et des autres taxes. Les prestations de service </span><span class=\"S438 S2D2 S2DE S2\" id=\"t2c_178\">sont comptabilis\u00e9es au moment o\u00f9 le service est rendu. </span><span class=\"S101D S2D3 S2DE S2\" id=\"t2d_178\">Pour le secteur du tourisme</span><span class=\"S65EE S2D2 S2DE S2\" id=\"t2e_178\">, le chiffre d\u2019affaires comprend </span><span class=\"S65EF S2D2 S2DE S2\" id=\"t2f_178\">: </span><span class=\"S65F0 S2D2 S2DE S2\" id=\"t2g_178\">la valeur hors taxes des s\u00e9jours et produits connexes consomm\u00e9s </span><span class=\"S65F1 S2DB S2DE S2\" id=\"t2h_178\">E </span><span class=\"S65F2 S2D2 S2DE S2\" id=\"t2i_178\">au cours l\u2019exercice, ainsi que les honoraires acquis dans le cadre </span><span class=\"S65F3 S2D2 S2DE S2\" id=\"t2j_178\">de son activit\u00e9 de commercialisation (appel\u00e9 </span><span class=\"S65F4 S110D S2DE S2\" id=\"t2k_178\">Chiffre d\u2019affaires </span><span class=\"SE92 S110D S2DE S2\" id=\"t2l_178\">h\u00e9bergement</span><span class=\"S65F5 S2D2 S2DE S2\" id=\"t2m_178\">). Le Groupe agit en tant que principal sur ce type de </span><span class=\"S23D0 S2D2 S2DE S2\" id=\"t2n_178\">prestations </span><span class=\"S65F6 S2D2 S2DE S2\" id=\"t2o_178\">; </span><span class=\"S65F7 S2D2 S2DE S2\" id=\"t2p_178\">les honoraires de gestion factur\u00e9s au mandant pour les </span><span class=\"S23D3 S2DB S2DE S2\" id=\"t2q_178\">E </span><span class=\"S65F8 S2D2 S2DE S2\" id=\"t2r_178\">r\u00e9sidences g\u00e9r\u00e9es en mandat de gestion (appel\u00e9 Chiffre d\u2019affaires </span><span class=\"S1923 S2D2 S2DE S2\" id=\"t2s_178\">des mandats). Le Groupe agit en agent sur ce type de prestations </span><span class=\"S65F9 S2D2 S2DE S2\" id=\"t2t_178\">; </span><span class=\"S65FA S2D2 S2DE S2\" id=\"t2u_178\">les redevances factur\u00e9es aux prestataires pour la partie de </span><span class=\"S1929 S2DB S2DE S2\" id=\"t2v_178\">E </span><span class=\"S65FB S2D2 S2DE S2\" id=\"t2w_178\">l\u2019activit\u00e9 de restauration et de commerce alimentaire de Center </span><span class=\"S65FC S2D2 S2DE S2\" id=\"t2x_178\">Parcs, ayant fait l\u2019objet d\u2019une externalisation (appel\u00e9 </span><span class=\"S65FD S110D S2DE S2\" id=\"t2y_178\">Autres </span><span class=\"S65FE S110D S2DE S2\" id=\"t2z_178\">chiffre d\u2019affaires du tourisme</span><span class=\"S65FF S2D2 S2DE S2\" id=\"t30_178\">). Sur ce type de prestations, le </span><span class=\"S6600 S2D2 S2DE S2\" id=\"t31_178\">Groupe agit en agent ou en principal suivant les r\u00f4les et </span><span class=\"S6601 S2D2 S2DE S2\" id=\"t32_178\">responsabilit\u00e9s contractuelles. </span><span class=\"S102E S2D3 S2DE S2\" id=\"t33_178\">Pour le secteur de l\u2019immobilier</span><span class=\"S5D48 S2D2 S2DE S2\" id=\"t34_178\">, le chiffre d\u2019affaires comprend </span><span class=\"S6602 S2D2 S2DE S2\" id=\"t35_178\">: </span><span class=\"S6603 S2D2 S2DE S2\" id=\"t36_178\">les ventes r\u00e9alis\u00e9es par l\u2019activit\u00e9 de promotion immobili\u00e8re </span><span class=\"S459A S2DB S2DE S2\" id=\"t37_178\">E </span><span class=\"S6604 S2D2 S2DE S2\" id=\"t38_178\">comptabilis\u00e9es selon la m\u00e9thode de l\u2019avancement (cf. </span><span class=\"S6605 S2D2 S2DE S2\" id=\"t39_178\">note </span><span class=\"S6606 S2D2 S2DE S2\" id=\"t3a_178\">1.29 </span><span class=\"S6607 S2D2 S2DE S2\" id=\"t3b_178\">\u00ab </span><span class=\"S6608 S2D2 S2DE S2\" id=\"t3c_178\">M\u00e9thode de d\u00e9gagement des r\u00e9sultats de l\u2019activit\u00e9 de </span><span class=\"S6609 S2D2 S2DE S2\" id=\"t3d_178\">promotion immobili\u00e8re </span><span class=\"S660A S2D2 S2DE S2\" id=\"t3e_178\">\u00bb) minor\u00e9es le cas \u00e9ch\u00e9ant, \u00e0 la date de </span><span class=\"S660B S2D2 S2DE S2\" id=\"t3f_178\">livraison </span><span class=\"S660C S2D2 S2DE S2\" id=\"t3g_178\">des </span><span class=\"S660D S2D2 S2DE S2\" id=\"t3h_178\">appartements, </span><span class=\"S56BA S2D2 S2DE S2\" id=\"t3i_178\">du </span><span class=\"S660E S2D2 S2DE S2\" id=\"t3j_178\">\u00ab </span><span class=\"S660F S2D2 S2DE S2\" id=\"t3k_178\">fonds </span><span class=\"S6610 S2D2 S2DE S2\" id=\"t3l_178\">de </span><span class=\"S6611 S2D2 S2DE S2\" id=\"t3m_178\">concours </span><span class=\"S6612 S2D2 S2DE S2\" id=\"t3n_178\">\u00bb </span><span class=\"S6613 S2D2 S2DE S2\" id=\"t3o_178\">(cf. </span><span class=\"S6614 S2D2 S2DE S2\" id=\"t3p_178\">note </span><span class=\"S6615 S2D2 S2DE S2\" id=\"t3q_178\">1.27 \u00ab </span><span class=\"S6616 S2D2 S2DE S2\" id=\"t3r_178\">Produits constat\u00e9s d\u2019avance </span><span class=\"S6617 S2D2 S2DE S2\" id=\"t3s_178\">\u00bb) qui est </span><span class=\"S6618 S2D2 S2DE S2\" id=\"t3t_178\">comptabilis\u00e9 en produits constat\u00e9s d\u2019avance pour \u00eatre repris en </span><span class=\"S6619 S2D2 S2DE S2\" id=\"t3u_178\">chiffre d\u2019affaires sur la dur\u00e9e du bail selon un rythme lin\u00e9aire </span><span class=\"S661A S2D2 S2DE S2\" id=\"t3v_178\">; </span><span class=\"S661B S2D2 S2DE S2\" id=\"t3w_178\">les honoraires de ma\u00eetrise d\u2019ouvrage factur\u00e9s au fur et \u00e0 mesure </span><span class=\"S1C86 S2DB S2DE S2\" id=\"t3x_178\">E </span><span class=\"S661C S2D2 S2DE S2\" id=\"t3y_178\">de l\u2019avancement des travaux \u00e0 des op\u00e9rations de promotion </span><span class=\"S1626 S2D2 S2DE S2\" id=\"t3z_178\">immobili\u00e8re </span><span class=\"S661D S2D2 S2DE S2\" id=\"t40_178\">; </span><span class=\"S1629 S2D2 S2DE S2\" id=\"t41_178\">les honoraires de commercialisation </span><span class=\"S661E S2D2 S2DE S2\" id=\"t42_178\">; </span><span class=\"S497 S2DB S2DE S2\" id=\"t43_178\">E </span><span class=\"S661F S2D2 S2DE S2\" id=\"t44_178\">la quote-part de profit revenant au Groupe dans le cadre </span><span class=\"S6620 S2DB S2DE S2\" id=\"t45_178\">E </span><span class=\"S6621 S2D2 S2DE S2\" id=\"t46_178\">d\u2019op\u00e9rations de r\u00e9novation de domaines Center Parcs. </span><span class=\"S6622 S2D8 S2\" id=\"t47_178\">1.28 \u2013 M\u00e9thode de d\u00e9gagement des r\u00e9sultats </span><span class=\"S6623 S2D8 S2\" id=\"t48_178\">de l\u2019activit\u00e9 de promotion immobili\u00e8re </span><span class=\"S6624 S2D2 S2DE S2\" id=\"t49_178\">Notre activit\u00e9 de promotion immobili\u00e8re s\u2019effectue essentiellement </span><span class=\"S6625 S2D2 S2DE S2\" id=\"t4a_178\">au travers de contrats de vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA), </span><span class=\"S6626 S2D2 S2DE S2\" id=\"t4b_178\">par lesquels le vendeur transf\u00e8re imm\u00e9diatement \u00e0 l\u2019acqu\u00e9reur ses </span><span class=\"S6627 S2D2 S2DE S2\" id=\"t4c_178\">droits sur le sol, ainsi que la propri\u00e9t\u00e9 des constructions existantes. </span><span class=\"S6628 S2D2 S2DE S2\" id=\"t4d_178\">Les ouvrages \u00e0 venir deviennent la propri\u00e9t\u00e9 de l\u2019acqu\u00e9reur au fur et </span><span class=\"S6629 S2D2 S2DE S2\" id=\"t4e_178\">\u00e0 mesure de l\u2019ex\u00e9cution des travaux. Les co\u00fbts engag\u00e9s ou restant \u00e0 </span><span class=\"S662A S2D2 S2DE S2\" id=\"t4f_178\">engager, ainsi que le produit des activit\u00e9s ordinaires peuvent \u00eatre </span><span class=\"SDB7 S2D2 S2DE S2\" id=\"t4g_178\">\u00e9valu\u00e9s de mani\u00e8re fiable. </span><span class=\"S662B S2D2 S2DE S2\" id=\"t4h_178\">En outre, il est \u00e0 noter que l\u2019acqu\u00e9reur ne dispose que d\u2019une </span><span class=\"S662C S2D2 S2DE S2\" id=\"t4i_178\">capacit\u00e9 tr\u00e8s limit\u00e9e \u00e0 influencer la conception du bien immobilier. </span><span class=\"S662D S2D2 S2DE S2\" id=\"t4j_178\">D\u00e8s lors, le transfert de contr\u00f4le se faisant au fur et \u00e0 mesure de </span><span class=\"S662E S2D2 S2DE S2\" id=\"t4k_178\">l\u2019avancement des travaux, le chiffre d\u2019affaires et les marges de </span><span class=\"S662F S2D2 S2DE S2\" id=\"t4l_178\">l\u2019activit\u00e9 de promotion immobili\u00e8re sont constat\u00e9s dans le compte </span><span class=\"S6630 S2D2 S2DE S2\" id=\"t4m_178\">de r\u00e9sultat selon la m\u00e9thode de l\u2019avancement. Pour l\u2019application de </span><span class=\"S6631 S2D2 S2DE S2\" id=\"t4n_178\">la </span><span class=\"S6632 S2D2 S2DE S2\" id=\"t4o_178\">m\u00e9thode </span><span class=\"S6633 S2D2 S2DE S2\" id=\"t4p_178\">de </span><span class=\"S6634 S2D2 S2DE S2\" id=\"t4q_178\">l\u2019avancement, </span><span class=\"S6635 S2D2 S2DE S2\" id=\"t4r_178\">le </span><span class=\"S6636 S2D2 S2DE S2\" id=\"t4s_178\">Groupe </span><span class=\"S6637 S2D2 S2DE S2\" id=\"t4t_178\">a </span><span class=\"S6638 S2D2 S2DE S2\" id=\"t4u_178\">d\u00e9fini </span><span class=\"S6639 S2D2 S2DE S2\" id=\"t4v_178\">le </span><span class=\"S663A S2D2 S2DE S2\" id=\"t4w_178\">taux </span><span class=\"S663B S2D2 S2DE S2\" id=\"t7_179\">d\u2019avancement en multipliant le pourcentage d\u2019avancement des </span><span class=\"S663C S2D2 S2DE S2\" id=\"t8_179\">travaux, c\u2019est-\u00e0-dire le co\u00fbt des travaux r\u00e9alis\u00e9s par rapport au co\u00fbt </span><span class=\"S663D S2D2 S2DE S2\" id=\"t9_179\">des travaux budg\u00e9t\u00e9s, avec le pourcentage du chiffre d\u2019affaires des </span><span class=\"S8D6 S2D2 S2DE S2\" id=\"ta_179\">ventes sign\u00e9es chez le notaire. </span><span class=\"S663E S2D2 S2DE S2\" id=\"tb_179\">Pour les programmes en cours et non livr\u00e9s, lorsque la situation \u00e0 </span><span class=\"S663F S2D2 S2DE S2\" id=\"tc_179\">terminaison est une perte, une provision pour pertes \u00e0 terminaison, </span><span class=\"S2AA7 S2D2 S2DE S2\" id=\"td_179\">tenant </span><span class=\"S6640 S2D2 S2DE S2\" id=\"te_179\">compte </span><span class=\"S6641 S2D2 S2DE S2\" id=\"tf_179\">des </span><span class=\"S6642 S2D2 S2DE S2\" id=\"tg_179\">hypoth\u00e8ses </span><span class=\"S6643 S2D2 S2DE S2\" id=\"th_179\">les </span><span class=\"S6644 S2D2 S2DE S2\" id=\"ti_179\">plus </span><span class=\"S6645 S2D2 S2DE S2\" id=\"tj_179\">probables, </span><span class=\"S6646 S2D2 S2DE S2\" id=\"tk_179\">est </span><span class=\"S8DA S2D2 S2DE S2\" id=\"tl_179\">imm\u00e9diatement constat\u00e9e en provision. </span><span class=\"S6647 S2D2 S2DE S2\" id=\"tm_179\">Par ailleurs, dans le cadre des projets de r\u00e9novation des Center </span><span class=\"S6648 S2D2 S2DE S2\" id=\"tn_179\">Parcs, le Groupe reconna\u00eet en chiffre d\u2019affaires les revenus li\u00e9s aux </span><span class=\"S6649 S2D2 S2DE S2\" id=\"to_179\">prestations d\u2019assistance \u00e0 la revente des actifs immobiliers \u00e0 de </span><span class=\"S2363 S2D2 S2DE S2\" id=\"tp_179\">nouveaux </span><span class=\"S664A S2D2 S2DE S2\" id=\"tq_179\">investisseurs </span><span class=\"S664B S2D2 S2DE S2\" id=\"tr_179\">institutionnels. </span><span class=\"S664C S2D2 S2DE S2\" id=\"ts_179\">Ces </span><span class=\"S664D S2D2 S2DE S2\" id=\"tt_179\">prestations </span><span class=\"S664E S2D2 S2DE S2\" id=\"tu_179\">sont </span><span class=\"S664F S2D2 S2DE S2\" id=\"tv_179\">reconnues au moment de la signature de la vente des actifs </span><span class=\"S2035 S2D2 S2DE S2\" id=\"tw_179\">immobiliers. </span><span class=\"S6650 S2D2 S2DE S2\" id=\"tx_179\">La mise en application d\u2019IFRS </span><span class=\"S6651 S2D2 S2DE S2\" id=\"ty_179\">16, impose la comptabilisation </span><span class=\"S6652 S2D2 S2DE S2\" id=\"tz_179\">partielle, \u00e0 hauteur des droits transf\u00e9r\u00e9s, du r\u00e9sultat de cession </span><span class=\"S6653 S2D2 S2DE S2\" id=\"t10_179\">r\u00e9alis\u00e9 dans le cadre des op\u00e9rations de cession bail, d\u00e8s lors que ces </span><span class=\"S267C S2D2 S2DE S2\" id=\"t11_179\">transactions </span><span class=\"S6654 S2D2 S2DE S2\" id=\"t12_179\">sont </span><span class=\"S6655 S2D2 S2DE S2\" id=\"t13_179\">des </span><span class=\"S6656 S2D2 S2DE S2\" id=\"t14_179\">ventes </span><span class=\"S6657 S2D2 S2DE S2\" id=\"t15_179\">au </span><span class=\"S6658 S2D2 S2DE S2\" id=\"t16_179\">titre </span><span class=\"S6659 S2D2 S2DE S2\" id=\"t17_179\">d\u2019IFRS </span><span class=\"S665A S2D2 S2DE S2\" id=\"t18_179\">15. </span><span class=\"S665B S2D2 S2DE S2\" id=\"t19_179\">Chez </span><span class=\"SA6D S2D2 S2DE S2\" id=\"t1a_179\">Pierre </span><span class=\"S665C S2D2 S2DE S2\" id=\"t1b_179\">&amp; </span><span class=\"S665D S2D2 S2DE S2\" id=\"t1c_179\">Vacances-Center Parcs, cela concerne les op\u00e9rations </span><span class=\"S665E S2D2 S2DE S2\" id=\"t1d_179\">immobili\u00e8res du Groupe au cours desquelles les biens immobiliers </span><span class=\"S665F S2D2 S2DE S2\" id=\"t1e_179\">(unit\u00e9s d\u2019h\u00e9bergement ou \u00e9quipements centraux) vendus aupr\u00e8s </span><span class=\"S6660 S2D2 S2DE S2\" id=\"t1f_179\">d\u2019investisseurs particuliers ou institutionnels sont repris en location </span><span class=\"S6661 S2D2 S2DE S2\" id=\"t1g_179\">par le Groupe pour \u00eatre exploit\u00e9s touristiquement. Les op\u00e9rations </span><span class=\"S6662 S2D2 S2DE S2\" id=\"t1h_179\">de r\u00e9novations portant sur des actifs pris en location par le Groupe </span><span class=\"SE96 S2D2 S2DE S2\" id=\"t1i_179\">sont \u00e9galement concern\u00e9es par cette probl\u00e9matique. </span><span class=\"S6663 S2D2 S2DE S2\" id=\"t1j_179\">Pour chaque transaction de cession bail, le Groupe reconna\u00eet le </span><span class=\"S6664 S2D2 S2DE S2\" id=\"t1k_179\">chiffre d\u2019affaires et le co\u00fbt des biens immobiliers vendus \u00e0 hauteur </span><span class=\"S6665 S2D2 S2DE S2\" id=\"t1l_179\">de la quote-part des droits de l\u2019actif consid\u00e9r\u00e9s comme transf\u00e9r\u00e9s \u00e0 </span><span class=\"S274F S2D2 S2DE S2\" id=\"t1m_179\">un tiers. </span><span class=\"S2C12 S2D2 S2DE S2\" id=\"t1n_179\">De fait, la part de la marge correspondant aux droits immobiliers qui </span><span class=\"S6666 S2D2 S2DE S2\" id=\"t1o_179\">n\u2019est pas transf\u00e9r\u00e9e \u00e0 l\u2019investisseur-bailleur est neutralis\u00e9e. Cette </span><span class=\"S6667 S2D2 S2DE S2\" id=\"t1p_179\">neutralisation a une incidence sur le chiffre d\u2019affaires et le co\u00fbt des </span><span class=\"S6668 S2D2 S2DE S2\" id=\"t1q_179\">biens immobiliers vendus lors de la phase de construction de l\u2019actif, </span><span class=\"S6669 S2D2 S2DE S2\" id=\"t1r_179\">puis sur le r\u00e9sultat op\u00e9rationnel des soci\u00e9t\u00e9s d\u2019exploitation </span><span class=\"S666A S2D2 S2DE S2\" id=\"t1s_179\">touristique sur la dur\u00e9e de la location, \u00e0 travers la minoration des </span><span class=\"S4A7C S2D2 S2DE S2\" id=\"t1t_179\">amortissements du droit d\u2019utilisation. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31219": {
   "value": "<span class=\"S65BD S2D8 S2\" id=\"tu_178\">1.26 \u2013 Produits constat\u00e9s d\u2019avance </span><span class=\"S65BE S2D2 S2DE S2\" id=\"tv_178\">Les produits constat\u00e9s d\u2019avance correspondent \u00e0 des produits </span><span class=\"S65BF S2D2 S2DE S2\" id=\"tw_178\">per\u00e7us ou comptabilis\u00e9s avant que les prestations et fournitures les </span><span class=\"S65C0 S2D2 S2DE S2\" id=\"tx_178\">justifiant aient \u00e9t\u00e9 effectu\u00e9es ou fournies. Ils sont qualifi\u00e9s de passif </span><span class=\"SE1D S2D2 S2DE S2\" id=\"ty_178\">sur contrat au sens de la norme IFRS </span><span class=\"S65C1 S2D2 S2DE S2\" id=\"tz_178\">15. </span><span class=\"S65C2 S2D2 S2DE S2\" id=\"t10_178\">Ce poste comprend essentiellement les ventes sign\u00e9es chez les </span><span class=\"S65C3 S2D2 S2DE S2\" id=\"t11_178\">notaires relatives \u00e0 des biens immobiliers non encore livr\u00e9s, pour la </span><span class=\"S1C03 S2D2 S2DE S2\" id=\"t12_178\">quote-part exc\u00e9dant le chiffre d\u2019affaires calcul\u00e9 \u00e0 l\u2019avancement. </span><span class=\"S65C4 S2D2 S2DE S2\" id=\"t13_178\">De mani\u00e8re plus marginale, ce poste inclut \u00e9galement des \u00ab </span><span class=\"S65C5 S2D2 S2DE S2\" id=\"t14_178\">fonds </span><span class=\"S65C6 S2D2 S2DE S2\" id=\"t15_178\">de concours </span><span class=\"S65C7 S2D2 S2DE S2\" id=\"t16_178\">\u00bb. En effet, la cession des biens immobiliers \u00e0 des </span><span class=\"S65C8 S2D2 S2DE S2\" id=\"t17_178\">propri\u00e9taires est g\u00e9n\u00e9ralement accompagn\u00e9e de l\u2019engagement pris </span><span class=\"S65C9 S2D2 S2DE S2\" id=\"t18_178\">par le Groupe de verser annuellement des loyers proportionnels aux </span><span class=\"S65CA S2D2 S2DE S2\" id=\"t19_178\">prix de vente immobiliers. Lorsque les engagements de loyers sont </span><span class=\"S65CB S2D2 S2DE S2\" id=\"t1a_178\">sup\u00e9rieurs aux conditions locatives de march\u00e9 au moment de la </span><span class=\"S65CC S2D2 S2DE S2\" id=\"t1b_178\">vente, l\u2019exc\u00e9dent de loyer, appel\u00e9 \u00ab </span><span class=\"S65CD S2D2 S2DE S2\" id=\"t1c_178\">fonds de concours </span><span class=\"S65CE S2D2 S2DE S2\" id=\"t1d_178\">\u00bb, est </span><span class=\"S65CF S2D2 S2DE S2\" id=\"t1e_178\">comptabilis\u00e9 en diminution du prix de vente du bien immobilier. </span><span class=\"S65D0 S2D2 S2DE S2\" id=\"t1f_178\">Ainsi, cette part exc\u00e9dentaire de la marge immobili\u00e8re est </span><span class=\"S65D1 S2D2 S2DE S2\" id=\"t1g_178\">comptabilis\u00e9e en produits constat\u00e9s d\u2019avance et, \u00e0 compter de la </span><span class=\"S144D S2D2 S2DE S2\" id=\"t1h_178\">livraison, est reprise selon un rythme lin\u00e9aire sur la dur\u00e9e du bail. </span><span class=\"S65D2 S2D8 S2\" id=\"t1i_178\">1.27 \u2013 Chiffre d\u2019affaires </span><span class=\"S65D3 S2D2 S2DE S2\" id=\"t1j_178\">Le Groupe applique, afin de comptabiliser son chiffre d\u2019affaires, les </span><span class=\"S65D4 S2D2 S2DE S2\" id=\"t1k_178\">dispositions de la norme IFRS </span><span class=\"S65D5 S2D2 S2DE S2\" id=\"t1l_178\">15 pour d\u00e9terminer s\u2019il agit en tant </span><span class=\"S65D6 S2D2 S2DE S2\" id=\"t1m_178\">qu\u2019agent ou principal tant dans les activit\u00e9s touristiques que dans </span><span class=\"S65D7 S2D2 S2DE S2\" id=\"t1n_178\">les activit\u00e9s immobili\u00e8res du Groupe. </span><span class=\"S65D8 S2D2 S2DE S2\" id=\"t1o_178\">La notion d\u2019agent ou principal s\u2019analyse autour de la notion de </span><span class=\"S277B S2D2 S2DE S2\" id=\"t1p_178\">transfert de contr\u00f4le </span><span class=\"S65D9 S2D2 S2DE S2\" id=\"t1q_178\">: </span><span class=\"S65DA S2D2 S2DE S2\" id=\"t1r_178\">si la Soci\u00e9t\u00e9 a le contr\u00f4le d\u2019un bien ou d\u2019un service avant d\u2019en </span><span class=\"S65DB S2DB S2DE S2\" id=\"t1s_178\">E </span><span class=\"S65DC S2D2 S2DE S2\" id=\"t1t_178\">transf\u00e9rer le contr\u00f4le au client, alors son obligation de prestation </span><span class=\"S65DD S2D2 S2DE S2\" id=\"t1u_178\">consiste \u00e0 fournir elle-m\u00eame les biens ou services. Elle est </span><span class=\"S65DE S2D2 S2DE S2\" id=\"t1v_178\">qualifi\u00e9e de principal et agit pour son propre compte. </span><span class=\"S65DF S2D2 S2DE S2\" id=\"t1w_178\">Dans ce cas, le chiffre d\u2019affaires et les charges support\u00e9es sont </span><span class=\"S65E0 S2D2 S2DE S2\" id=\"t1x_178\">pr\u00e9sent\u00e9es en brut sur des lignes s\u00e9par\u00e9es du compte de </span><span class=\"S65E1 S2D2 S2DE S2\" id=\"t1y_178\">r\u00e9sultat </span><span class=\"S65E2 S2D2 S2DE S2\" id=\"t1z_178\">; </span><span class=\"S65E3 S2D2 S2DE S2\" id=\"t20_178\">dans le cas inverse, si l\u2019entit\u00e9 n\u2019a pas le contr\u00f4le avant le transfert </span><span class=\"S504 S2DB S2DE S2\" id=\"t21_178\">E </span><span class=\"S65E4 S2D2 S2DE S2\" id=\"t22_178\">au client, elle agit en tant qu\u2019agent (\u00ab </span><span class=\"S65E5 S2D2 S2DE S2\" id=\"t23_178\">pour le compte d\u2019un tiers </span><span class=\"S65E6 S2D2 S2DE S2\" id=\"t24_178\">\u00bb) </span><span class=\"S65E7 S2D2 S2DE S2\" id=\"t25_178\">et ne reconna\u00eet en revenu que la marge r\u00e9alis\u00e9e (montant des </span><span class=\"S65E8 S2D2 S2DE S2\" id=\"t26_178\">ventes diminu\u00e9 des achats). </span><span class=\"S65E9 S2D2 S2DE S2\" id=\"t27_178\">Dans ce cas, seule la r\u00e9mun\u00e9ration nette est reconnue en chiffre </span><span class=\"S65EA S2D2 S2DE S2\" id=\"t28_178\">d\u2019affaires. </span><span class=\"S65EB S2D2 S2DE S2\" id=\"t29_178\">L\u2019ensemble du chiffre d\u2019affaires est \u00e9valu\u00e9 \u00e0 la juste valeur de la </span><span class=\"S65EC S2D2 S2DE S2\" id=\"t2a_178\">contrepartie re\u00e7ue ou \u00e0 recevoir, net des rabais, remises et </span><span class=\"S65ED S2D2 S2DE S2\" id=\"t2b_178\">ristournes, de la TVA et des autres taxes. Les prestations de service </span><span class=\"S438 S2D2 S2DE S2\" id=\"t2c_178\">sont comptabilis\u00e9es au moment o\u00f9 le service est rendu. </span><span class=\"S101D S2D3 S2DE S2\" id=\"t2d_178\">Pour le secteur du tourisme</span><span class=\"S65EE S2D2 S2DE S2\" id=\"t2e_178\">, le chiffre d\u2019affaires comprend </span><span class=\"S65EF S2D2 S2DE S2\" id=\"t2f_178\">: </span><span class=\"S65F0 S2D2 S2DE S2\" id=\"t2g_178\">la valeur hors taxes des s\u00e9jours et produits connexes consomm\u00e9s </span><span class=\"S65F1 S2DB S2DE S2\" id=\"t2h_178\">E </span><span class=\"S65F2 S2D2 S2DE S2\" id=\"t2i_178\">au cours l\u2019exercice, ainsi que les honoraires acquis dans le cadre </span><span class=\"S65F3 S2D2 S2DE S2\" id=\"t2j_178\">de son activit\u00e9 de commercialisation (appel\u00e9 </span><span class=\"S65F4 S110D S2DE S2\" id=\"t2k_178\">Chiffre d\u2019affaires </span><span class=\"SE92 S110D S2DE S2\" id=\"t2l_178\">h\u00e9bergement</span><span class=\"S65F5 S2D2 S2DE S2\" id=\"t2m_178\">). Le Groupe agit en tant que principal sur ce type de </span><span class=\"S23D0 S2D2 S2DE S2\" id=\"t2n_178\">prestations </span><span class=\"S65F6 S2D2 S2DE S2\" id=\"t2o_178\">; </span><span class=\"S65F7 S2D2 S2DE S2\" id=\"t2p_178\">les honoraires de gestion factur\u00e9s au mandant pour les </span><span class=\"S23D3 S2DB S2DE S2\" id=\"t2q_178\">E </span><span class=\"S65F8 S2D2 S2DE S2\" id=\"t2r_178\">r\u00e9sidences g\u00e9r\u00e9es en mandat de gestion (appel\u00e9 Chiffre d\u2019affaires </span><span class=\"S1923 S2D2 S2DE S2\" id=\"t2s_178\">des mandats). Le Groupe agit en agent sur ce type de prestations </span><span class=\"S65F9 S2D2 S2DE S2\" id=\"t2t_178\">; </span><span class=\"S65FA S2D2 S2DE S2\" id=\"t2u_178\">les redevances factur\u00e9es aux prestataires pour la partie de </span><span class=\"S1929 S2DB S2DE S2\" id=\"t2v_178\">E </span><span class=\"S65FB S2D2 S2DE S2\" id=\"t2w_178\">l\u2019activit\u00e9 de restauration et de commerce alimentaire de Center </span><span class=\"S65FC S2D2 S2DE S2\" id=\"t2x_178\">Parcs, ayant fait l\u2019objet d\u2019une externalisation (appel\u00e9 </span><span class=\"S65FD S110D S2DE S2\" id=\"t2y_178\">Autres </span><span class=\"S65FE S110D S2DE S2\" id=\"t2z_178\">chiffre d\u2019affaires du tourisme</span><span class=\"S65FF S2D2 S2DE S2\" id=\"t30_178\">). Sur ce type de prestations, le </span><span class=\"S6600 S2D2 S2DE S2\" id=\"t31_178\">Groupe agit en agent ou en principal suivant les r\u00f4les et </span><span class=\"S6601 S2D2 S2DE S2\" id=\"t32_178\">responsabilit\u00e9s contractuelles. </span><span class=\"S102E S2D3 S2DE S2\" id=\"t33_178\">Pour le secteur de l\u2019immobilier</span><span class=\"S5D48 S2D2 S2DE S2\" id=\"t34_178\">, le chiffre d\u2019affaires comprend </span><span class=\"S6602 S2D2 S2DE S2\" id=\"t35_178\">: </span><span class=\"S6603 S2D2 S2DE S2\" id=\"t36_178\">les ventes r\u00e9alis\u00e9es par l\u2019activit\u00e9 de promotion immobili\u00e8re </span><span class=\"S459A S2DB S2DE S2\" id=\"t37_178\">E </span><span class=\"S6604 S2D2 S2DE S2\" id=\"t38_178\">comptabilis\u00e9es selon la m\u00e9thode de l\u2019avancement (cf. </span><span class=\"S6605 S2D2 S2DE S2\" id=\"t39_178\">note </span><span class=\"S6606 S2D2 S2DE S2\" id=\"t3a_178\">1.29 </span><span class=\"S6607 S2D2 S2DE S2\" id=\"t3b_178\">\u00ab </span><span class=\"S6608 S2D2 S2DE S2\" id=\"t3c_178\">M\u00e9thode de d\u00e9gagement des r\u00e9sultats de l\u2019activit\u00e9 de </span><span class=\"S6609 S2D2 S2DE S2\" id=\"t3d_178\">promotion immobili\u00e8re </span><span class=\"S660A S2D2 S2DE S2\" id=\"t3e_178\">\u00bb) minor\u00e9es le cas \u00e9ch\u00e9ant, \u00e0 la date de </span><span class=\"S660B S2D2 S2DE S2\" id=\"t3f_178\">livraison </span><span class=\"S660C S2D2 S2DE S2\" id=\"t3g_178\">des </span><span class=\"S660D S2D2 S2DE S2\" id=\"t3h_178\">appartements, </span><span class=\"S56BA S2D2 S2DE S2\" id=\"t3i_178\">du </span><span class=\"S660E S2D2 S2DE S2\" id=\"t3j_178\">\u00ab </span><span class=\"S660F S2D2 S2DE S2\" id=\"t3k_178\">fonds </span><span class=\"S6610 S2D2 S2DE S2\" id=\"t3l_178\">de </span><span class=\"S6611 S2D2 S2DE S2\" id=\"t3m_178\">concours </span><span class=\"S6612 S2D2 S2DE S2\" id=\"t3n_178\">\u00bb </span><span class=\"S6613 S2D2 S2DE S2\" id=\"t3o_178\">(cf. </span><span class=\"S6614 S2D2 S2DE S2\" id=\"t3p_178\">note </span><span class=\"S6615 S2D2 S2DE S2\" id=\"t3q_178\">1.27 \u00ab </span><span class=\"S6616 S2D2 S2DE S2\" id=\"t3r_178\">Produits constat\u00e9s d\u2019avance </span><span class=\"S6617 S2D2 S2DE S2\" id=\"t3s_178\">\u00bb) qui est </span><span class=\"S6618 S2D2 S2DE S2\" id=\"t3t_178\">comptabilis\u00e9 en produits constat\u00e9s d\u2019avance pour \u00eatre repris en </span><span class=\"S6619 S2D2 S2DE S2\" id=\"t3u_178\">chiffre d\u2019affaires sur la dur\u00e9e du bail selon un rythme lin\u00e9aire </span><span class=\"S661A S2D2 S2DE S2\" id=\"t3v_178\">; </span><span class=\"S661B S2D2 S2DE S2\" id=\"t3w_178\">les honoraires de ma\u00eetrise d\u2019ouvrage factur\u00e9s au fur et \u00e0 mesure </span><span class=\"S1C86 S2DB S2DE S2\" id=\"t3x_178\">E </span><span class=\"S661C S2D2 S2DE S2\" id=\"t3y_178\">de l\u2019avancement des travaux \u00e0 des op\u00e9rations de promotion </span><span class=\"S1626 S2D2 S2DE S2\" id=\"t3z_178\">immobili\u00e8re </span><span class=\"S661D S2D2 S2DE S2\" id=\"t40_178\">; </span><span class=\"S1629 S2D2 S2DE S2\" id=\"t41_178\">les honoraires de commercialisation </span><span class=\"S661E S2D2 S2DE S2\" id=\"t42_178\">; </span><span class=\"S497 S2DB S2DE S2\" id=\"t43_178\">E </span><span class=\"S661F S2D2 S2DE S2\" id=\"t44_178\">la quote-part de profit revenant au Groupe dans le cadre </span><span class=\"S6620 S2DB S2DE S2\" id=\"t45_178\">E </span><span class=\"S6621 S2D2 S2DE S2\" id=\"t46_178\">d\u2019op\u00e9rations de r\u00e9novation de domaines Center Parcs. </span><span class=\"S6622 S2D8 S2\" id=\"t47_178\">1.28 \u2013 M\u00e9thode de d\u00e9gagement des r\u00e9sultats </span><span class=\"S6623 S2D8 S2\" id=\"t48_178\">de l\u2019activit\u00e9 de promotion immobili\u00e8re </span><span class=\"S6624 S2D2 S2DE S2\" id=\"t49_178\">Notre activit\u00e9 de promotion immobili\u00e8re s\u2019effectue essentiellement </span><span class=\"S6625 S2D2 S2DE S2\" id=\"t4a_178\">au travers de contrats de vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA), </span><span class=\"S6626 S2D2 S2DE S2\" id=\"t4b_178\">par lesquels le vendeur transf\u00e8re imm\u00e9diatement \u00e0 l\u2019acqu\u00e9reur ses </span><span class=\"S6627 S2D2 S2DE S2\" id=\"t4c_178\">droits sur le sol, ainsi que la propri\u00e9t\u00e9 des constructions existantes. </span><span class=\"S6628 S2D2 S2DE S2\" id=\"t4d_178\">Les ouvrages \u00e0 venir deviennent la propri\u00e9t\u00e9 de l\u2019acqu\u00e9reur au fur et </span><span class=\"S6629 S2D2 S2DE S2\" id=\"t4e_178\">\u00e0 mesure de l\u2019ex\u00e9cution des travaux. Les co\u00fbts engag\u00e9s ou restant \u00e0 </span><span class=\"S662A S2D2 S2DE S2\" id=\"t4f_178\">engager, ainsi que le produit des activit\u00e9s ordinaires peuvent \u00eatre </span><span class=\"SDB7 S2D2 S2DE S2\" id=\"t4g_178\">\u00e9valu\u00e9s de mani\u00e8re fiable. </span><span class=\"S662B S2D2 S2DE S2\" id=\"t4h_178\">En outre, il est \u00e0 noter que l\u2019acqu\u00e9reur ne dispose que d\u2019une </span><span class=\"S662C S2D2 S2DE S2\" id=\"t4i_178\">capacit\u00e9 tr\u00e8s limit\u00e9e \u00e0 influencer la conception du bien immobilier. </span><span class=\"S662D S2D2 S2DE S2\" id=\"t4j_178\">D\u00e8s lors, le transfert de contr\u00f4le se faisant au fur et \u00e0 mesure de </span><span class=\"S662E S2D2 S2DE S2\" id=\"t4k_178\">l\u2019avancement des travaux, le chiffre d\u2019affaires et les marges de </span><span class=\"S662F S2D2 S2DE S2\" id=\"t4l_178\">l\u2019activit\u00e9 de promotion immobili\u00e8re sont constat\u00e9s dans le compte </span><span class=\"S6630 S2D2 S2DE S2\" id=\"t4m_178\">de r\u00e9sultat selon la m\u00e9thode de l\u2019avancement. Pour l\u2019application de </span><span class=\"S6631 S2D2 S2DE S2\" id=\"t4n_178\">la </span><span class=\"S6632 S2D2 S2DE S2\" id=\"t4o_178\">m\u00e9thode </span><span class=\"S6633 S2D2 S2DE S2\" id=\"t4p_178\">de </span><span class=\"S6634 S2D2 S2DE S2\" id=\"t4q_178\">l\u2019avancement, </span><span class=\"S6635 S2D2 S2DE S2\" id=\"t4r_178\">le </span><span class=\"S6636 S2D2 S2DE S2\" id=\"t4s_178\">Groupe </span><span class=\"S6637 S2D2 S2DE S2\" id=\"t4t_178\">a </span><span class=\"S6638 S2D2 S2DE S2\" id=\"t4u_178\">d\u00e9fini </span><span class=\"S6639 S2D2 S2DE S2\" id=\"t4v_178\">le </span><span class=\"S663A S2D2 S2DE S2\" id=\"t4w_178\">taux </span><span class=\"S663B S2D2 S2DE S2\" id=\"t7_179\">d\u2019avancement en multipliant le pourcentage d\u2019avancement des </span><span class=\"S663C S2D2 S2DE S2\" id=\"t8_179\">travaux, c\u2019est-\u00e0-dire le co\u00fbt des travaux r\u00e9alis\u00e9s par rapport au co\u00fbt </span><span class=\"S663D S2D2 S2DE S2\" id=\"t9_179\">des travaux budg\u00e9t\u00e9s, avec le pourcentage du chiffre d\u2019affaires des </span><span class=\"S8D6 S2D2 S2DE S2\" id=\"ta_179\">ventes sign\u00e9es chez le notaire. </span><span class=\"S663E S2D2 S2DE S2\" id=\"tb_179\">Pour les programmes en cours et non livr\u00e9s, lorsque la situation \u00e0 </span><span class=\"S663F S2D2 S2DE S2\" id=\"tc_179\">terminaison est une perte, une provision pour pertes \u00e0 terminaison, </span><span class=\"S2AA7 S2D2 S2DE S2\" id=\"td_179\">tenant </span><span class=\"S6640 S2D2 S2DE S2\" id=\"te_179\">compte </span><span class=\"S6641 S2D2 S2DE S2\" id=\"tf_179\">des </span><span class=\"S6642 S2D2 S2DE S2\" id=\"tg_179\">hypoth\u00e8ses </span><span class=\"S6643 S2D2 S2DE S2\" id=\"th_179\">les </span><span class=\"S6644 S2D2 S2DE S2\" id=\"ti_179\">plus </span><span class=\"S6645 S2D2 S2DE S2\" id=\"tj_179\">probables, </span><span class=\"S6646 S2D2 S2DE S2\" id=\"tk_179\">est </span><span class=\"S8DA S2D2 S2DE S2\" id=\"tl_179\">imm\u00e9diatement constat\u00e9e en provision. </span><span class=\"S6647 S2D2 S2DE S2\" id=\"tm_179\">Par ailleurs, dans le cadre des projets de r\u00e9novation des Center </span><span class=\"S6648 S2D2 S2DE S2\" id=\"tn_179\">Parcs, le Groupe reconna\u00eet en chiffre d\u2019affaires les revenus li\u00e9s aux </span><span class=\"S6649 S2D2 S2DE S2\" id=\"to_179\">prestations d\u2019assistance \u00e0 la revente des actifs immobiliers \u00e0 de </span><span class=\"S2363 S2D2 S2DE S2\" id=\"tp_179\">nouveaux </span><span class=\"S664A S2D2 S2DE S2\" id=\"tq_179\">investisseurs </span><span class=\"S664B S2D2 S2DE S2\" id=\"tr_179\">institutionnels. </span><span class=\"S664C S2D2 S2DE S2\" id=\"ts_179\">Ces </span><span class=\"S664D S2D2 S2DE S2\" id=\"tt_179\">prestations </span><span class=\"S664E S2D2 S2DE S2\" id=\"tu_179\">sont </span><span class=\"S664F S2D2 S2DE S2\" id=\"tv_179\">reconnues au moment de la signature de la vente des actifs </span><span class=\"S2035 S2D2 S2DE S2\" id=\"tw_179\">immobiliers. </span><span class=\"S6650 S2D2 S2DE S2\" id=\"tx_179\">La mise en application d\u2019IFRS </span><span class=\"S6651 S2D2 S2DE S2\" id=\"ty_179\">16, impose la comptabilisation </span><span class=\"S6652 S2D2 S2DE S2\" id=\"tz_179\">partielle, \u00e0 hauteur des droits transf\u00e9r\u00e9s, du r\u00e9sultat de cession </span><span class=\"S6653 S2D2 S2DE S2\" id=\"t10_179\">r\u00e9alis\u00e9 dans le cadre des op\u00e9rations de cession bail, d\u00e8s lors que ces </span><span class=\"S267C S2D2 S2DE S2\" id=\"t11_179\">transactions </span><span class=\"S6654 S2D2 S2DE S2\" id=\"t12_179\">sont </span><span class=\"S6655 S2D2 S2DE S2\" id=\"t13_179\">des </span><span class=\"S6656 S2D2 S2DE S2\" id=\"t14_179\">ventes </span><span class=\"S6657 S2D2 S2DE S2\" id=\"t15_179\">au </span><span class=\"S6658 S2D2 S2DE S2\" id=\"t16_179\">titre </span><span class=\"S6659 S2D2 S2DE S2\" id=\"t17_179\">d\u2019IFRS </span><span class=\"S665A S2D2 S2DE S2\" id=\"t18_179\">15. </span><span class=\"S665B S2D2 S2DE S2\" id=\"t19_179\">Chez </span><span class=\"SA6D S2D2 S2DE S2\" id=\"t1a_179\">Pierre </span><span class=\"S665C S2D2 S2DE S2\" id=\"t1b_179\">&amp; </span><span class=\"S665D S2D2 S2DE S2\" id=\"t1c_179\">Vacances-Center Parcs, cela concerne les op\u00e9rations </span><span class=\"S665E S2D2 S2DE S2\" id=\"t1d_179\">immobili\u00e8res du Groupe au cours desquelles les biens immobiliers </span><span class=\"S665F S2D2 S2DE S2\" id=\"t1e_179\">(unit\u00e9s d\u2019h\u00e9bergement ou \u00e9quipements centraux) vendus aupr\u00e8s </span><span class=\"S6660 S2D2 S2DE S2\" id=\"t1f_179\">d\u2019investisseurs particuliers ou institutionnels sont repris en location </span><span class=\"S6661 S2D2 S2DE S2\" id=\"t1g_179\">par le Groupe pour \u00eatre exploit\u00e9s touristiquement. Les op\u00e9rations </span><span class=\"S6662 S2D2 S2DE S2\" id=\"t1h_179\">de r\u00e9novations portant sur des actifs pris en location par le Groupe </span><span class=\"SE96 S2D2 S2DE S2\" id=\"t1i_179\">sont \u00e9galement concern\u00e9es par cette probl\u00e9matique. </span><span class=\"S6663 S2D2 S2DE S2\" id=\"t1j_179\">Pour chaque transaction de cession bail, le Groupe reconna\u00eet le </span><span class=\"S6664 S2D2 S2DE S2\" id=\"t1k_179\">chiffre d\u2019affaires et le co\u00fbt des biens immobiliers vendus \u00e0 hauteur </span><span class=\"S6665 S2D2 S2DE S2\" id=\"t1l_179\">de la quote-part des droits de l\u2019actif consid\u00e9r\u00e9s comme transf\u00e9r\u00e9s \u00e0 </span><span class=\"S274F S2D2 S2DE S2\" id=\"t1m_179\">un tiers. </span><span class=\"S2C12 S2D2 S2DE S2\" id=\"t1n_179\">De fait, la part de la marge correspondant aux droits immobiliers qui </span><span class=\"S6666 S2D2 S2DE S2\" id=\"t1o_179\">n\u2019est pas transf\u00e9r\u00e9e \u00e0 l\u2019investisseur-bailleur est neutralis\u00e9e. Cette </span><span class=\"S6667 S2D2 S2DE S2\" id=\"t1p_179\">neutralisation a une incidence sur le chiffre d\u2019affaires et le co\u00fbt des </span><span class=\"S6668 S2D2 S2DE S2\" id=\"t1q_179\">biens immobiliers vendus lors de la phase de construction de l\u2019actif, </span><span class=\"S6669 S2D2 S2DE S2\" id=\"t1r_179\">puis sur le r\u00e9sultat op\u00e9rationnel des soci\u00e9t\u00e9s d\u2019exploitation </span><span class=\"S666A S2D2 S2DE S2\" id=\"t1s_179\">touristique sur la dur\u00e9e de la location, \u00e0 travers la minoration des </span><span class=\"S4A7C S2D2 S2DE S2\" id=\"t1t_179\">amortissements du droit d\u2019utilisation. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31220": {
   "value": "<span class=\"S65BD S2D8 S2\" id=\"tu_178\">1.26 \u2013 Produits constat\u00e9s d\u2019avance </span><span class=\"S65BE S2D2 S2DE S2\" id=\"tv_178\">Les produits constat\u00e9s d\u2019avance correspondent \u00e0 des produits </span><span class=\"S65BF S2D2 S2DE S2\" id=\"tw_178\">per\u00e7us ou comptabilis\u00e9s avant que les prestations et fournitures les </span><span class=\"S65C0 S2D2 S2DE S2\" id=\"tx_178\">justifiant aient \u00e9t\u00e9 effectu\u00e9es ou fournies. Ils sont qualifi\u00e9s de passif </span><span class=\"SE1D S2D2 S2DE S2\" id=\"ty_178\">sur contrat au sens de la norme IFRS </span><span class=\"S65C1 S2D2 S2DE S2\" id=\"tz_178\">15. </span><span class=\"S65C2 S2D2 S2DE S2\" id=\"t10_178\">Ce poste comprend essentiellement les ventes sign\u00e9es chez les </span><span class=\"S65C3 S2D2 S2DE S2\" id=\"t11_178\">notaires relatives \u00e0 des biens immobiliers non encore livr\u00e9s, pour la </span><span class=\"S1C03 S2D2 S2DE S2\" id=\"t12_178\">quote-part exc\u00e9dant le chiffre d\u2019affaires calcul\u00e9 \u00e0 l\u2019avancement. </span><span class=\"S65C4 S2D2 S2DE S2\" id=\"t13_178\">De mani\u00e8re plus marginale, ce poste inclut \u00e9galement des \u00ab </span><span class=\"S65C5 S2D2 S2DE S2\" id=\"t14_178\">fonds </span><span class=\"S65C6 S2D2 S2DE S2\" id=\"t15_178\">de concours </span><span class=\"S65C7 S2D2 S2DE S2\" id=\"t16_178\">\u00bb. En effet, la cession des biens immobiliers \u00e0 des </span><span class=\"S65C8 S2D2 S2DE S2\" id=\"t17_178\">propri\u00e9taires est g\u00e9n\u00e9ralement accompagn\u00e9e de l\u2019engagement pris </span><span class=\"S65C9 S2D2 S2DE S2\" id=\"t18_178\">par le Groupe de verser annuellement des loyers proportionnels aux </span><span class=\"S65CA S2D2 S2DE S2\" id=\"t19_178\">prix de vente immobiliers. Lorsque les engagements de loyers sont </span><span class=\"S65CB S2D2 S2DE S2\" id=\"t1a_178\">sup\u00e9rieurs aux conditions locatives de march\u00e9 au moment de la </span><span class=\"S65CC S2D2 S2DE S2\" id=\"t1b_178\">vente, l\u2019exc\u00e9dent de loyer, appel\u00e9 \u00ab </span><span class=\"S65CD S2D2 S2DE S2\" id=\"t1c_178\">fonds de concours </span><span class=\"S65CE S2D2 S2DE S2\" id=\"t1d_178\">\u00bb, est </span><span class=\"S65CF S2D2 S2DE S2\" id=\"t1e_178\">comptabilis\u00e9 en diminution du prix de vente du bien immobilier. </span><span class=\"S65D0 S2D2 S2DE S2\" id=\"t1f_178\">Ainsi, cette part exc\u00e9dentaire de la marge immobili\u00e8re est </span><span class=\"S65D1 S2D2 S2DE S2\" id=\"t1g_178\">comptabilis\u00e9e en produits constat\u00e9s d\u2019avance et, \u00e0 compter de la </span><span class=\"S144D S2D2 S2DE S2\" id=\"t1h_178\">livraison, est reprise selon un rythme lin\u00e9aire sur la dur\u00e9e du bail. </span><span class=\"S7341 S625B S2\" id=\"t7_213\">Dettes fournisseurs et comptes rattach\u00e9s et </span><span class=\"S7CF9 S625B S2\" id=\"t8_213\">Autres passifs courants </span><span class=\"S7342 S625C S2\" id=\"t9_213\">Note </span><span class=\"S7343 S625C S2\" id=\"ta_213\">22 </span><span class=\"S7CFA S625B S2\" id=\"tb_213\">et </span><span class=\"S7CFB S625B S2\" id=\"tc_213\">non </span><span class=\"S7CFC S625B S2\" id=\"td_213\">courants </span><span class=\"S7CFD S2D8 S2\" id=\"te_213\">22.1 \u2013 Dettes fournisseurs et comptes rattach\u00e9s et Autres passifs courants et non courants </span><span class=\"S7CFE SBD4 S2\" id=\"tf_213\">(en milliers d\u2019euros) </span><span class=\"S7CFF S71F S2\" id=\"tg_213\">30/09/2023 </span><span class=\"S7D00 SBD3 S2\" id=\"th_213\">30/09/2022 </span><span class=\"S1EB3 SBD3 S2\" id=\"ti_213\">DETTES FOURNISSEURS ET COMPTES RATTACH\u00c9S </span><span class=\"S7D01 SBD3 S2\" id=\"tj_213\">367 </span><span class=\"S7D02 SBD3 S2\" id=\"tk_213\">954 </span><span class=\"S7D03 SBD3 S2\" id=\"tl_213\">310 </span><span class=\"S751C SBD3 S2\" id=\"tm_213\">833 </span><span class=\"S22E SBD5 S2\" id=\"tn_213\">Avances et acomptes re\u00e7us </span><span class=\"S7D04 SBD5 S2\" id=\"to_213\">221 </span><span class=\"S7D05 SBD5 S2\" id=\"tp_213\">153 </span><span class=\"S7D06 SBD5 S2\" id=\"tq_213\">180 </span><span class=\"S7D07 SBD5 S2\" id=\"tr_213\">393 </span><span class=\"S576B SBD5 S2\" id=\"ts_213\">TVA et autres dettes fiscales </span><span class=\"S7D08 SBD5 S2\" id=\"tt_213\">94 </span><span class=\"S7D09 SBD5 S2\" id=\"tu_213\">281 </span><span class=\"S7D0A SBD5 S2\" id=\"tv_213\">90 </span><span class=\"S7D0B SBD5 S2\" id=\"tw_213\">083 </span><span class=\"S2FE5 SBD5 S2\" id=\"tx_213\">Personnel et organismes sociaux </span><span class=\"S7D0C SBD5 S2\" id=\"ty_213\">109 </span><span class=\"S7D0D SBD5 S2\" id=\"tz_213\">636 </span><span class=\"S7D0E SBD5 S2\" id=\"t10_213\">101 </span><span class=\"S7D0F SBD5 S2\" id=\"t11_213\">626 </span><span class=\"S68A SBD5 S2\" id=\"t12_213\">Passif li\u00e9 aux contrats de locations </span><span class=\"S7D10 SBD5 S2\" id=\"t13_213\">105 </span><span class=\"S7D11 SBD5 S2\" id=\"t14_213\">- </span><span class=\"S7986 SBD5 S2\" id=\"t15_213\">Autres dettes </span><span class=\"S7D12 SBD5 S2\" id=\"t16_213\">128 </span><span class=\"S7D13 SBD5 S2\" id=\"t17_213\">663 </span><span class=\"S7D14 SBD5 S2\" id=\"t18_213\">119 </span><span class=\"S7D15 SBD5 S2\" id=\"t19_213\">045 </span><span class=\"S1E15 SBD3 S2\" id=\"t1a_213\">AUTRES DETTES D\u2019EXPLOITATION </span><span class=\"S7D16 SBD3 S2\" id=\"t1b_213\">553 </span><span class=\"S7D17 SBD3 S2\" id=\"t1c_213\">838 </span><span class=\"S7D18 SBD3 S2\" id=\"t1d_213\">491 </span><span class=\"S7D19 SBD3 S2\" id=\"t1e_213\">147 </span><span class=\"S7D1A SBD5 S2\" id=\"t1f_213\">Ventes immobili\u00e8res et fonds de concours </span><span class=\"S7D1B SBD5 S2\" id=\"t1g_213\">12 </span><span class=\"S7D1C SBD5 S2\" id=\"t1h_213\">688 </span><span class=\"S7D1D SBD5 S2\" id=\"t1i_213\">56 </span><span class=\"S7D1E SBD5 S2\" id=\"t1j_213\">470 </span><span class=\"S3C46 SBD5 S2\" id=\"t1k_213\">Produits constat\u00e9s d\u2019avance divers </span><span class=\"S7599 SBD5 S2\" id=\"t1l_213\">37 </span><span class=\"S759A SBD5 S2\" id=\"t1m_213\">383 </span><span class=\"S759B SBD5 S2\" id=\"t1n_213\">31 </span><span class=\"S759C SBD5 S2\" id=\"t1o_213\">000 </span><span class=\"S1308 SBD3 S2\" id=\"t1p_213\">PRODUITS CONSTAT\u00c9S D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1q_213\">50 </span><span class=\"S759E SBD3 S2\" id=\"t1r_213\">071 </span><span class=\"S759F SBD3 S2\" id=\"t1s_213\">87 </span><span class=\"S75A0 SBD3 S2\" id=\"t1t_213\">470 </span><span class=\"S15AA S71F S2\" id=\"t1u_213\">TOTAL AUTRES PASSIFS </span><span class=\"S75A1 S71F S2\" id=\"t1v_213\">603 </span><span class=\"S75A2 S71F S2\" id=\"t1w_213\">909 </span><span class=\"S75A3 S71F S2\" id=\"t1x_213\">578 </span><span class=\"S75A4 S71F S2\" id=\"t1y_213\">617 </span><span class=\"S3C51 SBD5 S2\" id=\"t1z_213\">Autres passifs courants </span><span class=\"S7D1F SBD5 S2\" id=\"t20_213\">603 </span><span class=\"S7D20 SBD5 S2\" id=\"t21_213\">909 </span><span class=\"S7D21 SBD5 S2\" id=\"t22_213\">578 </span><span class=\"S7D22 SBD5 S2\" id=\"t23_213\">617 </span><span class=\"S3C58 SBD5 S2\" id=\"t24_213\">Autres passifs non courants </span><span class=\"S7D23 SBD5 S2\" id=\"t25_213\">- </span><span class=\"S7D24 SBD5 S2\" id=\"t26_213\">- </span><span class=\"S7D25 S2D2 S2DE S2\" id=\"t27_213\">Les dettes fournisseurs et comptes rattach\u00e9s enregistrent une </span><span class=\"S7D26 S2D2 S2DE S2\" id=\"t28_213\">hausse de 57 </span><span class=\"S7D27 S2D2 S2DE S2\" id=\"t29_213\">121 </span><span class=\"S7D28 S2D2 S2DE S2\" id=\"t2a_213\">milliers d\u2019euros, compte tenu du travail </span><span class=\"S7D29 S2D2 S2DE S2\" id=\"t2b_213\">d\u2019optimisation du besoin en fonds de roulement au cours de </span><span class=\"SF16 S2D2 S2DE S2\" id=\"t2c_213\">l\u2019exercice 2022/2023. </span><span class=\"S7D2A S2D2 S2DE S2\" id=\"t2d_213\">La hausse de 25 </span><span class=\"S7D2B S2D2 S2DE S2\" id=\"t2e_213\">292 </span><span class=\"S7D2C S2D2 S2DE S2\" id=\"t2f_213\">milliers d\u2019euros des \u00ab </span><span class=\"S7D2D S2D2 S2DE S2\" id=\"t2g_213\">Autres passifs courants </span><span class=\"SD7C S2D2 S2DE S2\" id=\"t2h_213\">et non courants </span><span class=\"S7D2E S2D2 S2DE S2\" id=\"t2i_213\">\u00bb s\u2019explique notamment par </span><span class=\"S7D2F S2D2 S2DE S2\" id=\"t2j_213\">: </span><span class=\"S7D30 S2D2 S2DE S2\" id=\"t2k_213\">des avances et acomptes re\u00e7us des clients en hausse de </span><span class=\"S7D31 S2DB S2DE S2\" id=\"t2l_213\">E </span><span class=\"S1C6A S2D2 S2DE S2\" id=\"t2m_213\">40 </span><span class=\"S7D32 S2D2 S2DE S2\" id=\"t2n_213\">760 </span><span class=\"S7D33 S2D2 S2DE S2\" id=\"t2o_213\">milliers d\u2019euros, compte tenu des r\u00e9servations clients </span><span class=\"S7D34 S2D2 S2DE S2\" id=\"t2p_213\">pour la saison d\u2019hiver \u00e0 venir, qui sont plus importantes par </span><span class=\"S7D35 S2D2 S2DE S2\" id=\"t2q_213\">rapport \u00e0 la cl\u00f4ture pr\u00e9c\u00e9dente </span><span class=\"S7D36 S2D2 S2DE S2\" id=\"t2r_213\">; </span><span class=\"S1C7D S2D2 S2DE S2\" id=\"t2s_213\">des autres dettes en hausse de 9 </span><span class=\"S7D37 S2D2 S2DE S2\" id=\"t2t_213\">618 </span><span class=\"S7D38 S2D2 S2DE S2\" id=\"t2u_213\">milliers d\u2019euros </span><span class=\"S7D39 S2D2 S2DE S2\" id=\"t2v_213\">; </span><span class=\"S1C81 S2DB S2DE S2\" id=\"t2w_213\">E </span><span class=\"S7D3A S2D2 S2DE S2\" id=\"t2x_213\">compens\u00e9es en partie par les produits constat\u00e9s d\u2019avance li\u00e9s \u00e0 </span><span class=\"S7D3B S2DB S2DE S2\" id=\"t2y_213\">E </span><span class=\"S7D3C S2D2 S2DE S2\" id=\"t2z_213\">l\u2019activit\u00e9 immobili\u00e8re du Groupe en baisse de - </span><span class=\"S7D3D S2D2 S2DE S2\" id=\"t30_213\">37 </span><span class=\"S7D3E S2D2 S2DE S2\" id=\"t31_213\">399 </span><span class=\"S7D3F S2D2 S2DE S2\" id=\"t32_213\">milliers </span><span class=\"S7D40 S2D2 S2DE S2\" id=\"t33_213\">d\u2019euros, en lien notamment avec l\u2019\u00e9volution les projets en cours </span><span class=\"S7D41 S2D2 S2DE S2\" id=\"t34_213\">sur Center Parcs Europe. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31455": {
   "value": "<span class=\"S6671 S2D8 S2\" id=\"t21_179\">1.30 \u2013 R\u00e9sultat op\u00e9rationnel </span><span class=\"S6672 S2D8 S2\" id=\"t22_179\">et </span><span class=\"S6673 S2D8 S2\" id=\"t23_179\">r\u00e9sultat </span><span class=\"S6674 S2D8 S2\" id=\"t24_179\">op\u00e9rationnel courant </span><span class=\"S6675 S2D2 S2DE S2\" id=\"t25_179\">Le r\u00e9sultat op\u00e9rationnel inclut l\u2019ensemble des produits et des co\u00fbts </span><span class=\"S6676 S2D2 S2DE S2\" id=\"t26_179\">directement li\u00e9s aux activit\u00e9s du Groupe, que ces produits et ces </span><span class=\"S6677 S2D2 S2DE S2\" id=\"t27_179\">charges soient r\u00e9currents ou qu\u2019ils r\u00e9sultent de d\u00e9cisions ou </span><span class=\"S596E S2D2 S2DE S2\" id=\"t28_179\">d\u2019op\u00e9rations ponctuelles. </span><span class=\"S6678 S2D2 S2DE S2\" id=\"t29_179\">Le r\u00e9sultat op\u00e9rationnel courant est un agr\u00e9gat interm\u00e9diaire qui </span><span class=\"S6679 S2D2 S2DE S2\" id=\"t2a_179\">doit permettre de faciliter la compr\u00e9hension de la performance </span><span class=\"S667A S2D2 S2DE S2\" id=\"t2b_179\">op\u00e9rationnelle de l\u2019entreprise, et sa comparabilit\u00e9 d\u2019une p\u00e9riode \u00e0 </span><span class=\"S667B S2D2 S2DE S2\" id=\"t2c_179\">l\u2019autre. </span><span class=\"S667C S2D2 S2DE S2\" id=\"t2d_179\">Les \u00ab </span><span class=\"S667D S2D2 S2DE S2\" id=\"t2e_179\">autres produits et charges op\u00e9rationnels </span><span class=\"S667E S2D2 S2DE S2\" id=\"t2f_179\">\u00bb r\u00e9pondent \u00e0 la </span><span class=\"S339 S2D2 S2DE S2\" id=\"t2g_179\">recommandation </span><span class=\"S667F S2D2 S2DE S2\" id=\"t2h_179\">de </span><span class=\"S6680 S2D2 S2DE S2\" id=\"t2i_179\">l\u2019AMF. </span><span class=\"S6681 S2D2 S2DE S2\" id=\"t2j_179\">Ils </span><span class=\"S6682 S2D2 S2DE S2\" id=\"t2k_179\">pr\u00e9sentent </span><span class=\"S6683 S2D2 S2DE S2\" id=\"t2l_179\">uniquement </span><span class=\"S22E7 S2D2 S2DE S2\" id=\"t2m_179\">des </span><span class=\"S6684 S2D2 S2DE S2\" id=\"t2n_179\">\u00e9v\u00e9nements qui, de par leur fr\u00e9quence, leur montant ou leur nature, </span><span class=\"S6685 S2D2 S2DE S2\" id=\"t2o_179\">sont susceptibles d\u2019affecter la pertinence du suivi des performances </span><span class=\"S1D9D S2D2 S2DE S2\" id=\"t2p_179\">op\u00e9rationnelles </span><span class=\"S6686 S2D2 S2DE S2\" id=\"t2q_179\">du </span><span class=\"S6687 S2D2 S2DE S2\" id=\"t2r_179\">Groupe. </span><span class=\"S6688 S2D2 S2DE S2\" id=\"t2s_179\">Ce </span><span class=\"S6689 S2D2 S2DE S2\" id=\"t2t_179\">poste </span><span class=\"S668A S2D2 S2DE S2\" id=\"t2u_179\">inclut </span><span class=\"S668B S2D2 S2DE S2\" id=\"t2v_179\">des </span><span class=\"S668C S2D2 S2DE S2\" id=\"t2w_179\">plus </span><span class=\"S668D S2D2 S2DE S2\" id=\"t2x_179\">ou </span><span class=\"S668E S2D2 S2DE S2\" id=\"t2y_179\">moins-values de cession d\u2019actifs non courants, des d\u00e9pr\u00e9ciations </span><span class=\"S668F S2D2 S2DE S2\" id=\"t2z_179\">d\u2019actifs non courants corporels, incorporels, des charges de </span><span class=\"S6690 S2D2 S2DE S2\" id=\"t30_179\">restructuration notamment dans le cadre de d\u00e9parts de personnel, </span><span class=\"S6691 S2D2 S2DE S2\" id=\"t31_179\">ainsi que des co\u00fbts relatifs \u00e0 des litiges, \u00e0 des abandons de projets </span><span class=\"S6692 S2D2 S2DE S2\" id=\"t32_179\">immobiliers d\u2019une mat\u00e9rialit\u00e9 significative pour le Groupe ainsi qu\u2019\u00e0 </span><span class=\"S6693 S2D2 S2DE S2\" id=\"t33_179\">des attributions d\u2019actions dans le cadre de la restructuration </span><span class=\"S243E S2D2 S2DE S2\" id=\"t34_179\">financi\u00e8re du Groupe). </span><span class=\"S749C S625B S2\" id=\"t7_216\">Achats et services ext\u00e9rieurs </span><span class=\"S7342 S625C S2\" id=\"t8_216\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_216\">26 </span><span class=\"S749D SBD4 S2\" id=\"ta_216\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_216\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_216\">Exercice 2021/2022 </span><span class=\"S1EAA SBD5 S2\" id=\"td_216\">Co\u00fbts des marchandises vendues du tourisme </span><span class=\"S7E27 SBD5 S2\" id=\"te_216\">- </span><span class=\"S74A0 SBD5 S2\" id=\"tf_216\">57 </span><span class=\"S74A1 SBD5 S2\" id=\"tg_216\">393 </span><span class=\"S7E28 SBD5 S2\" id=\"th_216\">- </span><span class=\"S74A2 SBD5 S2\" id=\"ti_216\">56 </span><span class=\"S74A3 SBD5 S2\" id=\"tj_216\">573 </span><span class=\"S8DA SBD5 S2\" id=\"tk_216\">Co\u00fbts des stocks vendus du d\u00e9veloppement immobilier </span><span class=\"S7E29 SBD5 S2\" id=\"tl_216\">- </span><span class=\"S7E2A SBD5 S2\" id=\"tm_216\">79 </span><span class=\"S74A5 SBD5 S2\" id=\"tn_216\">320 </span><span class=\"S7E2B SBD5 S2\" id=\"to_216\">- </span><span class=\"S7E2C SBD5 S2\" id=\"tp_216\">92 </span><span class=\"S7452 SBD5 S2\" id=\"tq_216\">345 </span><span class=\"S5E70 SBD5 S2\" id=\"tr_216\">Loyers propri\u00e9taires et autres charges de copropri\u00e9t\u00e9 </span><span class=\"S7E2D SBD6 S2\" id=\"ts_216\">(1) </span><span class=\"S7E2E SBD5 S2\" id=\"tt_216\">- </span><span class=\"S7DF3 SBD5 S2\" id=\"tu_216\">154 </span><span class=\"S78E7 SBD5 S2\" id=\"tv_216\">019 </span><span class=\"S7E2F SBD5 S2\" id=\"tw_216\">- </span><span class=\"S7DF4 SBD5 S2\" id=\"tx_216\">121 </span><span class=\"S745C SBD5 S2\" id=\"ty_216\">812 </span><span class=\"S6BF3 SBD5 S2\" id=\"tz_216\">Sous-traitance des prestations de services </span><span class=\"S7E30 SBD6 S2\" id=\"t10_216\">(2) </span><span class=\"S7E31 SBD5 S2\" id=\"t11_216\">- </span><span class=\"S7DF5 SBD5 S2\" id=\"t12_216\">130 </span><span class=\"S7618 SBD5 S2\" id=\"t13_216\">263 </span><span class=\"S7E32 SBD5 S2\" id=\"t14_216\">- </span><span class=\"S7DF6 SBD5 S2\" id=\"t15_216\">107 </span><span class=\"S7351 SBD5 S2\" id=\"t16_216\">694 </span><span class=\"S2363 SBD5 S2\" id=\"t17_216\">Publicit\u00e9 et honoraires </span><span class=\"S7E33 SBD5 S2\" id=\"t18_216\">- </span><span class=\"S761A SBD5 S2\" id=\"t19_216\">138 </span><span class=\"S761B SBD5 S2\" id=\"t1a_216\">698 </span><span class=\"S7E34 SBD5 S2\" id=\"t1b_216\">- </span><span class=\"S761C SBD5 S2\" id=\"t1c_216\">160 </span><span class=\"S7355 SBD5 S2\" id=\"t1d_216\">100 </span><span class=\"S49E7 SBD5 S2\" id=\"t1e_216\">Autres (dont achats de s\u00e9jours) </span><span class=\"S7E35 SBD5 S2\" id=\"t1f_216\">- </span><span class=\"S78E9 SBD5 S2\" id=\"t1g_216\">223 </span><span class=\"S78EA SBD5 S2\" id=\"t1h_216\">975 </span><span class=\"S7E36 SBD5 S2\" id=\"t1i_216\">- </span><span class=\"S78EB SBD5 S2\" id=\"t1j_216\">153 408 </span><span class=\"SF5A S71F S2\" id=\"t1k_216\">TOTAL </span><span class=\"S7E37 S71F S2\" id=\"t1l_216\">- </span><span class=\"S7E38 S71F S2\" id=\"t1m_216\">783 </span><span class=\"S7E39 S71F S2\" id=\"t1n_216\">668 </span><span class=\"S5E8D S71F S2\" id=\"t1o_216\">- </span><span class=\"S5E8E S71F S2\" id=\"t1p_216\">691 </span><span class=\"S5E8F S71F S2\" id=\"t1q_216\">932 </span><span class=\"S7E3A SCAF S2\" id=\"t1r_216\">Compte tenu de l\u2019application de la norme IFRS </span><span class=\"S7E3B SCAF S2\" id=\"t1s_216\">16, le poste \u00ab </span><span class=\"S7E3C SCAF S2\" id=\"t1t_216\">Loyers propri\u00e9taires et autres charges de copropri\u00e9t\u00e9 </span><span class=\"S7E3D SCAF S2\" id=\"t1u_216\">\u00bb inclut les loyers variables, ceux portant sur des actifs de faible </span><span class=\"S7E3E SCB0 S2\" id=\"t1v_216\">(1) </span><span class=\"S7E3F SCAF S2\" id=\"t1w_216\">valeur, ainsi que les charges de copropri\u00e9t\u00e9. Il n\u2019inclut pas le montant des loyers fixes pay\u00e9s par le Groupe \u00e0 ses investisseurs institutionnels ou particuliers. </span><span class=\"S7E40 SCAF S2\" id=\"t1x_216\">Inclut essentiellement les prestations de restauration, nettoyage, linge. </span><span class=\"S7E41 SCB0 S2\" id=\"t1y_216\">(2) </span><span class=\"S7E42 S2D2 S2DE S2\" id=\"t1z_216\">Les achats et services ext\u00e9rieurs sont en hausse de - </span><span class=\"S7E43 S2D2 S2DE S2\" id=\"t20_216\">91 </span><span class=\"S7E44 S2D2 S2DE S2\" id=\"t21_216\">736 </span><span class=\"S7E45 S2D2 S2DE S2\" id=\"t22_216\">milliers </span><span class=\"S3B3C S2D2 S2DE S2\" id=\"t23_216\">d\u2019euros par rapport \u00e0 l\u2019exercice 2021/2022. </span><span class=\"S7E46 S2D2 S2DE S2\" id=\"t24_216\">Cette \u00e9volution est li\u00e9e \u00e0 la croissance du chiffre d\u2019affaires </span><span class=\"S5D39 S2D2 S2DE S2\" id=\"t25_216\">en </span><span class=\"S7E47 S2D2 S2DE S2\" id=\"t26_216\">2022/2023 par rapport \u00e0 </span><span class=\"S7E48 S2D2 S2DE S2\" id=\"t27_216\">2021/2022. </span><span class=\"SAC1 S2D2 S2DE S2\" id=\"t28_216\">Cela se traduit par </span><span class=\"S7E49 S2D2 S2DE S2\" id=\"t29_216\">: </span><span class=\"S7E4A S2D2 S2DE S2\" id=\"t2a_216\">des frais de publicit\u00e9 et honoraires de gestion en hausse de </span><span class=\"SACD S2DB S2DE S2\" id=\"t2b_216\">E </span><span class=\"S7E4B S2D2 S2DE S2\" id=\"t2c_216\">- </span><span class=\"S7E4C S2D2 S2DE S2\" id=\"t2d_216\">32 </span><span class=\"S7E4D S2D2 S2DE S2\" id=\"t2e_216\">415 </span><span class=\"S7E4E S2D2 S2DE S2\" id=\"t2f_216\">milliers d\u2019euros </span><span class=\"S7E4F S2D2 S2DE S2\" id=\"t2g_216\">; </span><span class=\"S7E50 S2D2 S2DE S2\" id=\"t2h_216\">des frais de sous-traitance des prestations de services en hausse </span><span class=\"S7E51 S2DB S2DE S2\" id=\"t2i_216\">E </span><span class=\"S4AC6 S2D2 S2DE S2\" id=\"t2j_216\">de - </span><span class=\"S7E52 S2D2 S2DE S2\" id=\"t2k_216\">22 </span><span class=\"S7E53 S2D2 S2DE S2\" id=\"t2l_216\">569 </span><span class=\"S7E54 S2D2 S2DE S2\" id=\"t2m_216\">milliers d\u2019euros </span><span class=\"S7E55 S2D2 S2DE S2\" id=\"t2n_216\">; </span><span class=\"S7E56 S2D2 S2DE S2\" id=\"t2o_216\">des co\u00fbts des marchandises vendues du tourisme en hausse de </span><span class=\"S4F25 S2DB S2DE S2\" id=\"t2p_216\">E </span><span class=\"S7E57 S2D2 S2DE S2\" id=\"t2q_216\">- </span><span class=\"S7E58 S2D2 S2DE S2\" id=\"t2r_216\">820 </span><span class=\"S7E59 S2D2 S2DE S2\" id=\"t2s_216\">milliers d\u2019euros </span><span class=\"S7E5A S2D2 S2DE S2\" id=\"t2t_216\">; </span><span class=\"S7E5B S2D2 S2DE S2\" id=\"t2u_216\">des loyers propri\u00e9taires et autres charges de copropri\u00e9t\u00e9 en </span><span class=\"S7E5C S2DB S2DE S2\" id=\"t2v_216\">E </span><span class=\"S1B5C S2D2 S2DE S2\" id=\"t2w_216\">hausse de - </span><span class=\"S7E5D S2D2 S2DE S2\" id=\"t2x_216\">32 </span><span class=\"S7E5E S2D2 S2DE S2\" id=\"t2y_216\">207 </span><span class=\"S7E5F S2D2 S2DE S2\" id=\"t2z_216\">milliers d\u2019euros </span><span class=\"S7E60 S2D2 S2DE S2\" id=\"t30_216\">; </span><span class=\"S7E61 S2D2 S2DE S2\" id=\"t31_216\">ainsi que des achats de s\u00e9jours en hausse de - </span><span class=\"S7E62 S2D2 S2DE S2\" id=\"t32_216\">16 </span><span class=\"S7E63 S2D2 S2DE S2\" id=\"t33_216\">750 </span><span class=\"S7E64 S2D2 S2DE S2\" id=\"t34_216\">milliers </span><span class=\"S7E65 S2DB S2DE S2\" id=\"t35_216\">E </span><span class=\"S160D S2D2 S2DE S2\" id=\"t36_216\">d\u2019euros. </span><span class=\"S7E66 S2D2 S2DE S2\" id=\"t37_216\">Par ailleurs, il est \u00e0 noter la baisse de 13 </span><span class=\"S7E67 S2D2 S2DE S2\" id=\"t38_216\">025 </span><span class=\"S7E68 S2D2 S2DE S2\" id=\"t39_216\">milliers d\u2019euros des </span><span class=\"S7E69 S2D2 S2DE S2\" id=\"t3a_216\">co\u00fbts des stocks vendus du d\u00e9veloppement immobilier, ce qui est </span><span class=\"S7E6A S2D2 S2DE S2\" id=\"t3b_216\">d\u00fb </span><span class=\"S7E6B S2D2 S2DE S2\" id=\"t3c_216\">\u00e0 </span><span class=\"S7E6C S2D2 S2DE S2\" id=\"t3d_216\">des </span><span class=\"S7E6D S2D2 S2DE S2\" id=\"t3e_216\">ventes </span><span class=\"S7E6E S2D2 S2DE S2\" id=\"t3f_216\">sur </span><span class=\"S7E6F S2D2 S2DE S2\" id=\"t3g_216\">des </span><span class=\"S7E70 S2D2 S2DE S2\" id=\"t3h_216\">programmes </span><span class=\"S7E71 S2D2 S2DE S2\" id=\"t3i_216\">immobiliers </span><span class=\"S7E72 S2D2 S2DE S2\" id=\"t3j_216\">moins </span><span class=\"S7E73 S2D2 S2DE S2\" id=\"t3k_216\">importantes au cours de l\u2019exercice 2021/2022 par rapport \u00e0 </span><span class=\"S7E74 S2D2 S2DE S2\" id=\"t3l_216\">l\u2019exercice pr\u00e9c\u00e9dent. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31542": {
   "value": "<span class=\"S66BB S2D8 S2\" id=\"t4c_179\">1.33 \u2013 R\u00e9sultat par action </span><span class=\"S66BC S2D2 S2DE S2\" id=\"t4d_179\">Le r\u00e9sultat par action est obtenu en divisant le r\u00e9sultat net part du </span><span class=\"S66BD S2D2 S2DE S2\" id=\"t4e_179\">groupe par le nombre moyen pond\u00e9r\u00e9 d\u2019actions en circulation au </span><span class=\"S66BE S2D2 S2DE S2\" id=\"t4f_179\">cours de l\u2019exercice, apr\u00e8s d\u00e9duction des actions Pierre </span><span class=\"S66BF S2D2 S2DE S2\" id=\"t4g_179\">et </span><span class=\"S66C0 S2D2 S2DE S2\" id=\"t4h_179\">Vacances </span><span class=\"S66C1 S2D2 S2DE S2\" id=\"t4i_179\">auto-d\u00e9tenues inscrites en diminution des capitaux propres. Le </span><span class=\"S66C2 S2D2 S2DE S2\" id=\"t4j_179\">nombre moyen d\u2019actions en circulation au cours de l\u2019exercice est le </span><span class=\"S66C3 S2D2 S2DE S2\" id=\"t4k_179\">nombre d\u2019actions ordinaires en circulation au d\u00e9but de l\u2019exercice, </span><span class=\"S66C4 S2D2 S2DE S2\" id=\"t4l_179\">ajust\u00e9 du nombre d\u2019actions ordinaires rachet\u00e9es ou \u00e9mises au cours </span><span class=\"S66C5 S2D2 S2DE S2\" id=\"t4m_179\">de l\u2019exercice. </span><span class=\"S66C6 S2D2 S2DE S2\" id=\"t4n_179\">Pour le calcul du r\u00e9sultat net dilu\u00e9, le r\u00e9sultat net part du groupe de </span><span class=\"S66C7 S2D2 S2DE S2\" id=\"t4o_179\">l\u2019exercice et le nombre moyen pond\u00e9r\u00e9 d\u2019actions sont ajust\u00e9s de </span><span class=\"S66C8 S2D2 S2DE S2\" id=\"t4p_179\">l\u2019incidence maximale de la conversion des \u00e9l\u00e9ments dilutifs en </span><span class=\"S66C9 S2D2 S2DE S2\" id=\"t4q_179\">actions ordinaires. Est donc int\u00e9gr\u00e9e au calcul du r\u00e9sultat par action </span><span class=\"S66CA S2D2 S2DE S2\" id=\"t4r_179\">l\u2019incidence de l\u2019\u00e9mission future \u00e9ventuelle d\u2019actions y compris celles </span><span class=\"S66CB S2D2 S2DE S2\" id=\"t4s_179\">r\u00e9sultant de la conversion d\u2019instruments donnant un acc\u00e8s diff\u00e9r\u00e9 </span><span class=\"S66CC S2D2 S2DE S2\" id=\"t4t_179\">au capital de la soci\u00e9t\u00e9 consolidante. </span><span class=\"S66CD S2D2 S2DE S2\" id=\"t7_180\">L\u2019incidence \u00e0 la baisse due \u00e0 l\u2019existence d\u2019instruments pouvant </span><span class=\"S66CE S2D2 S2DE S2\" id=\"t8_180\">donner acc\u00e8s au capital est d\u00e9termin\u00e9e en retenant l\u2019ensemble des </span><span class=\"SA42 S2D2 S2DE S2\" id=\"t9_180\">instruments </span><span class=\"S66CF S2D2 S2DE S2\" id=\"ta_180\">dilutifs </span><span class=\"S66D0 S2D2 S2DE S2\" id=\"tb_180\">\u00e9mis, </span><span class=\"S66D1 S2D2 S2DE S2\" id=\"tc_180\">quel </span><span class=\"S66D2 S2D2 S2DE S2\" id=\"td_180\">que </span><span class=\"S66D3 S2D2 S2DE S2\" id=\"te_180\">soit </span><span class=\"S66D4 S2D2 S2DE S2\" id=\"tf_180\">leur </span><span class=\"S66D5 S2D2 S2DE S2\" id=\"tg_180\">terme </span><span class=\"S66D6 S2D2 S2DE S2\" id=\"th_180\">et </span><span class=\"S66D7 S2D2 S2DE S2\" id=\"ti_180\">ind\u00e9pendamment de la probabilit\u00e9 de conversion en actions </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tj_180\">ordinaires, et en excluant les instruments relutifs. </span><span class=\"S66D8 S2D2 S2DE S2\" id=\"tk_180\">Pour les exercices pr\u00e9sent\u00e9s, les instruments dilutifs existants </span><span class=\"S66D9 S2D2 S2DE S2\" id=\"tl_180\">comprennent des options de souscription d\u2019actions et d\u2019achat </span><span class=\"S66DA S2D2 S2DE S2\" id=\"tm_180\">d\u2019actions, ainsi que des attributions d\u2019actions ordinaires ou </span><span class=\"S66DB S2D2 S2DE S2\" id=\"tn_180\">d\u2019actions de pr\u00e9f\u00e9rence. Les effets dilutifs des options de </span><span class=\"S66DC S2D2 S2DE S2\" id=\"to_180\">souscription d\u2019actions et d\u2019achat d\u2019actions sont calcul\u00e9s selon la </span><span class=\"S66DD S2D2 S2DE S2\" id=\"tp_180\">m\u00e9thode du \u00ab </span><span class=\"S66DE S2D2 S2DE S2\" id=\"tq_180\">rachat d\u2019actions </span><span class=\"S66DF S2D2 S2DE S2\" id=\"tr_180\">\u00bb d\u2019apr\u00e8s laquelle les fonds qui </span><span class=\"S66E0 S2D2 S2DE S2\" id=\"ts_180\">seront recueillis lors de l\u2019exercice ou de l\u2019achat sont suppos\u00e9s \u00eatre </span><span class=\"S66E1 S2D2 S2DE S2\" id=\"tt_180\">affect\u00e9s en priorit\u00e9 au rachat d\u2019actions Pierre </span><span class=\"S66E2 S2D2 S2DE S2\" id=\"tu_180\">et </span><span class=\"S66E3 S2D2 S2DE S2\" id=\"tv_180\">Vacances au prix de </span><span class=\"S33E6 S2D2 S2DE S2\" id=\"tw_180\">march\u00e9. </span><span class=\"S7657 S71F S2\" id=\"t1g_202\">30/09/2023 </span><span class=\"S7658 SBD3 S2\" id=\"t1h_202\">30/09/2022 </span><span class=\"S125D SBD3 S2\" id=\"t1i_202\">Nombre d\u2019actions au 1 </span><span class=\"S7659 S1ABD S2\" id=\"t1j_202\">er </span><span class=\"S765A SBD3 S2\" id=\"t1k_202\">octobre </span><span class=\"S765B SBD3 S2\" id=\"t1l_202\">454 </span><span class=\"S765C SBD3 S2\" id=\"t1m_202\">372 </span><span class=\"S765D SBD3 S2\" id=\"t1n_202\">343 </span><span class=\"S765E SBD3 S2\" id=\"t1o_202\">9 </span><span class=\"S5E14 SBD3 S2\" id=\"t1p_202\">893 </span><span class=\"S5E15 SBD3 S2\" id=\"t1q_202\">463 </span><span class=\"S2B75 SBD5 S2\" id=\"t1r_202\">Nombre d\u2019actions \u00e9mises durant l\u2019ann\u00e9e </span><span class=\"S765F S1ABE S2\" id=\"t1s_202\">(prorata temporis) </span><span class=\"S7660 SBD5 S2\" id=\"t1t_202\">16 </span><span class=\"S7661 SBD5 S2\" id=\"t1u_202\">890 </span><span class=\"S7662 SBD5 S2\" id=\"t1v_202\">489 </span><span class=\"S2B7A SBD5 S2\" id=\"t1w_202\">Exercice d\u2019options de souscription d\u2019actions </span><span class=\"S7663 S1ABE S2\" id=\"t1x_202\">(prorata temporis) </span><span class=\"S7664 SBD5 S2\" id=\"t1y_202\">51 </span><span class=\"S7665 SBD5 S2\" id=\"t1z_202\">093 </span><span class=\"S5DD2 SBD5 S2\" id=\"t20_202\">1 </span><span class=\"S5DD3 SBD5 S2\" id=\"t21_202\">629 </span><span class=\"S5DD4 SBD5 S2\" id=\"t22_202\">464 </span><span class=\"S166D SBD5 S2\" id=\"t23_202\">Actions Pierre </span><span class=\"S7666 SBD5 S2\" id=\"t24_202\">&amp; </span><span class=\"S7667 SBD5 S2\" id=\"t25_202\">Vacances d\u00e9tenues par Pierre </span><span class=\"S7668 SBD5 S2\" id=\"t26_202\">et </span><span class=\"S7669 SBD5 S2\" id=\"t27_202\">Vacances </span><span class=\"S766A SBD5 S2\" id=\"t28_202\">SA </span><span class=\"S11C8 SBD5 S2\" id=\"t29_202\">et </span><span class=\"S766B SBD5 S2\" id=\"t2a_202\">d\u00e9duites </span><span class=\"S766C SBD5 S2\" id=\"t2b_202\">des capitaux propres consolid\u00e9s </span><span class=\"S766D SBD5 S2\" id=\"t2c_202\">- </span><span class=\"S2C04 SBD5 S2\" id=\"t2d_202\">123 </span><span class=\"S2C05 SBD5 S2\" id=\"t2e_202\">840 </span><span class=\"S766E SBD5 S2\" id=\"t2f_202\">- </span><span class=\"S2C06 SBD5 S2\" id=\"t2g_202\">97 </span><span class=\"S2C07 SBD5 S2\" id=\"t2h_202\">020 </span><span class=\"S766F SBD3 S2\" id=\"t2i_202\">Nombre moyen pond\u00e9r\u00e9 d\u2019actions </span><span class=\"S7670 SBD3 S2\" id=\"t2j_202\">454 </span><span class=\"S7671 SBD3 S2\" id=\"t2k_202\">299 </span><span class=\"S7672 SBD3 S2\" id=\"t2l_202\">596 </span><span class=\"S7673 SBD3 S2\" id=\"t2m_202\">28 </span><span class=\"S7674 SBD3 S2\" id=\"t2n_202\">316 </span><span class=\"S7675 SBD3 S2\" id=\"t2o_202\">396 </span><span class=\"S7676 S1ABE S2\" id=\"t2p_202\">Effet dilutif </span><span class=\"S3E5 SBD5 S2\" id=\"t2q_202\">Effet des actions de pr\u00e9f\u00e9rence B et C \u2013 sans droit de vote </span><span class=\"S7677 SBD5 S2\" id=\"t2r_202\">- </span><span class=\"S7678 SBD5 S2\" id=\"t2s_202\">1 </span><span class=\"S7679 SBD5 S2\" id=\"t2t_202\">008 </span><span class=\"S274E SBD5 S2\" id=\"t2u_202\">Effet des actions de pr\u00e9f\u00e9rence 2022 et </span><span class=\"S767A SBD5 S2\" id=\"t2v_202\">2022-2 </span><span class=\"S767B SBD5 S2\" id=\"t2w_202\">14 </span><span class=\"S767C SBD5 S2\" id=\"t2x_202\">727 </span><span class=\"S767D SBD5 S2\" id=\"t2y_202\">453 </span><span class=\"S767E SBD5 S2\" id=\"t2z_202\">- </span><span class=\"SC15 SBD5 S2\" id=\"t30_202\">Attribution gratuite d\u2019actions Pierre </span><span class=\"S767F SBD5 S2\" id=\"t31_202\">&amp; </span><span class=\"S7680 SBD5 S2\" id=\"t32_202\">Vacances </span><span class=\"S7681 SBD5 S2\" id=\"t33_202\">853 </span><span class=\"S7682 SBD5 S2\" id=\"t34_202\">495 </span><span class=\"S7683 SBD5 S2\" id=\"t35_202\">- </span><span class=\"SBB7 SBD3 S2\" id=\"t36_202\">Nombre moyen pond\u00e9r\u00e9 dilu\u00e9 d\u2019actions </span><span class=\"S7684 SBD3 S2\" id=\"t37_202\">469 </span><span class=\"S7685 SBD3 S2\" id=\"t38_202\">880 </span><span class=\"S7686 SBD3 S2\" id=\"t39_202\">544 </span><span class=\"S7687 SBD3 S2\" id=\"t3a_202\">28 </span><span class=\"S7688 SBD3 S2\" id=\"t3b_202\">317 </span><span class=\"S7689 SBD3 S2\" id=\"t3c_202\">404 </span><span class=\"S80E7 S625B S2\" id=\"t25_221\">R\u00e9sultat par action </span><span class=\"S4880 S625C S2\" id=\"t26_221\">Note </span><span class=\"S80E8 S625C S2\" id=\"t27_221\">33 </span><span class=\"S80E9 S2D8 S2\" id=\"t28_221\">Nombre moyen d\u2019actions </span><span class=\"S80EA S71F S2\" id=\"t29_221\">Exercice 2022/2023 </span><span class=\"S80EB SBD3 S2\" id=\"t2a_221\">Exercice 2021/2022 </span><span class=\"SE0F SBD5 S2\" id=\"t2b_221\">Nombre d\u2019actions \u00e9mises au 1 </span><span class=\"S80EC SBD6 S2\" id=\"t2c_221\">er </span><span class=\"S80ED SBD5 S2\" id=\"t2d_221\">octobre </span><span class=\"S80EE SBD5 S2\" id=\"t2e_221\">454 </span><span class=\"S80EF SBD5 S2\" id=\"t2f_221\">372 </span><span class=\"S80F0 SBD5 S2\" id=\"t2g_221\">343 </span><span class=\"S80F1 SBD5 S2\" id=\"t2h_221\">9 </span><span class=\"S80F2 SBD5 S2\" id=\"t2i_221\">893 </span><span class=\"S80F3 SBD5 S2\" id=\"t2j_221\">463 </span><span class=\"SE16 SBD5 S2\" id=\"t2k_221\">Nombre d\u2019actions \u00e9mises au cours de l\u2019exercice </span><span class=\"S80F4 S1ABE S2\" id=\"t2l_221\">(prorata temporis) </span><span class=\"S80F5 SBD5 S2\" id=\"t2m_221\">- </span><span class=\"S80F6 SBD5 S2\" id=\"t2n_221\">16 </span><span class=\"S80F7 SBD5 S2\" id=\"t2o_221\">890 </span><span class=\"S80F8 SBD5 S2\" id=\"t2p_221\">489 </span><span class=\"SE1D SBD5 S2\" id=\"t2q_221\">Exercice d\u2019options de souscription d\u2019actions </span><span class=\"S80F9 S1ABE S2\" id=\"t2r_221\">(prorata temporis) </span><span class=\"S80FA SBD5 S2\" id=\"t2s_221\">51 </span><span class=\"S80FB SBD5 S2\" id=\"t2t_221\">093 </span><span class=\"S80FC SBD5 S2\" id=\"t2u_221\">1 </span><span class=\"S80FD SBD5 S2\" id=\"t2v_221\">629 </span><span class=\"S80FE SBD5 S2\" id=\"t2w_221\">464 </span><span class=\"SE24 SBD3 S2\" id=\"t2x_221\">Nombre d\u2019actions \u00e9mises en fin de p\u00e9riode </span><span class=\"S80FF S563B S2\" id=\"t2y_221\">(prorata temporis) </span><span class=\"S8100 SBD3 S2\" id=\"t2z_221\">454 </span><span class=\"S8101 SBD3 S2\" id=\"t30_221\">423 </span><span class=\"S8102 SBD3 S2\" id=\"t31_221\">436 </span><span class=\"S8103 SBD3 S2\" id=\"t32_221\">28 </span><span class=\"S8104 SBD3 S2\" id=\"t33_221\">413 </span><span class=\"S8105 SBD3 S2\" id=\"t34_221\">416 </span><span class=\"S143E SBD5 S2\" id=\"t35_221\">Nombre moyen pond\u00e9r\u00e9 d\u2019actions </span><span class=\"S8106 SBD5 S2\" id=\"t36_221\">454 </span><span class=\"S8107 SBD5 S2\" id=\"t37_221\">299 </span><span class=\"S8108 SBD5 S2\" id=\"t38_221\">596 </span><span class=\"S8109 SBD5 S2\" id=\"t39_221\">28 </span><span class=\"S810A SBD5 S2\" id=\"t3a_221\">316 </span><span class=\"S810B SBD5 S2\" id=\"t3b_221\">396 </span><span class=\"SE32 SBD5 S2\" id=\"t3c_221\">Nombre moyen pond\u00e9r\u00e9 d\u2019actions retenu pour le calcul du RPA dilu\u00e9 </span><span class=\"S810C SBD5 S2\" id=\"t3d_221\">469 </span><span class=\"S810D SBD5 S2\" id=\"t3e_221\">880 </span><span class=\"S810E SBD5 S2\" id=\"t3f_221\">544 </span><span class=\"S810F SBD5 S2\" id=\"t3g_221\">28 </span><span class=\"S8110 SBD5 S2\" id=\"t3h_221\">317 </span><span class=\"S8111 SBD5 S2\" id=\"t3i_221\">404 </span><span class=\"S2D00 S2D2 S2DE S2\" id=\"t3j_221\">Les diff\u00e9rents instruments dilutifs pris en compte dans le calcul du nombre moyen pond\u00e9r\u00e9 d\u2019actions apr\u00e8s dilution sont </span><span class=\"S8112 S2D2 S2DE S2\" id=\"t3k_221\">: </span><span class=\"S4A89 SBD3 S2\" id=\"t3l_221\">Nombre d\u2019actions gratuites (AGA) et d\u2019actions de pr\u00e9f\u00e9rence (ADP) </span><span class=\"SC18 SBD3 S2\" id=\"t3m_221\">attribu\u00e9es par le Conseil d\u2019Administration </span><span class=\"S8113 SBD3 S2\" id=\"t3n_221\">: </span><span class=\"S8114 SBD3 S2\" id=\"t3o_221\">Type </span><span class=\"S8115 S71F S2\" id=\"t3p_221\">Exercice 2022/2023 </span><span class=\"S8116 SBD3 S2\" id=\"t3q_221\">Exercice 2021/2022 </span><span class=\"S13AC SBD5 S2\" id=\"t3r_221\">du 03/10/2022 </span><span class=\"S8117 SBD5 S2\" id=\"t3s_221\">ADP </span><span class=\"S8118 SBD5 S2\" id=\"t3t_221\">** </span><span class=\"S8119 SBD5 S2\" id=\"t3u_221\">14 </span><span class=\"S811A SBD5 S2\" id=\"t3v_221\">727 </span><span class=\"S811B SBD5 S2\" id=\"t3w_221\">453 </span><span class=\"S811C SBD5 S2\" id=\"t3x_221\">- </span><span class=\"S3C1B SBD5 S2\" id=\"t3y_221\">du 30/03/2023 </span><span class=\"S811D SBD5 S2\" id=\"t3z_221\">AGA </span><span class=\"S811E SBD5 S2\" id=\"t40_221\">* </span><span class=\"S811F SBD5 S2\" id=\"t41_221\">853 </span><span class=\"S8120 SBD5 S2\" id=\"t42_221\">495 </span><span class=\"S8121 SBD5 S2\" id=\"t43_221\">- </span><span class=\"S8122 S71F S2\" id=\"t44_221\">15 </span><span class=\"S8123 S71F S2\" id=\"t45_221\">580 </span><span class=\"S8124 S71F S2\" id=\"t46_221\">948 </span><span class=\"S8125 S71F S2\" id=\"t47_221\">- </span><span class=\"S8126 SCAF S2\" id=\"t48_221\">AGA </span><span class=\"S8127 SCAF S2\" id=\"t49_221\">: attribution gratuite d\u2019actions. </span><span class=\"S1522 SCB0 S2\" id=\"t4a_221\">* </span><span class=\"S8128 SCAF S2\" id=\"t4b_221\">ADP </span><span class=\"S8129 SCAF S2\" id=\"t4c_221\">: attribution d\u2019actions de pr\u00e9f\u00e9rence. </span><span class=\"S812A SCB0 S2\" id=\"t4d_221\">** </span><span class=\"S812B S2D8 S2\" id=\"t4e_221\">R\u00e9sultat par action </span><span class=\"S812C S71F S2\" id=\"t4f_221\">Exercice 2022/2023 </span><span class=\"S812D SBD3 S2\" id=\"t4g_221\">Exercice 2021/2022 </span><span class=\"S812E SBD5 S2\" id=\"t4h_221\">R\u00e9sultat net part groupe </span><span class=\"S812F SBD4 S2\" id=\"t4i_221\">(en milliers d\u2019euros) </span><span class=\"S8130 SBD5 S2\" id=\"t4j_221\">- </span><span class=\"S8131 SBD5 S2\" id=\"t4k_221\">63 </span><span class=\"S8132 SBD5 S2\" id=\"t4l_221\">099 </span><span class=\"S8133 SBD5 S2\" id=\"t4m_221\">291 </span><span class=\"S8134 SBD5 S2\" id=\"t4n_221\">095 </span><span class=\"S620D SBD5 S2\" id=\"t4o_221\">R\u00e9sultat net part groupe par action pond\u00e9r\u00e9 </span><span class=\"S8135 SBD4 S2\" id=\"t4p_221\">(en euros) </span><span class=\"S8136 SBD5 S2\" id=\"t4q_221\">- </span><span class=\"S8137 SBD5 S2\" id=\"t4r_221\">0,14 </span><span class=\"S8138 SBD5 S2\" id=\"t4s_221\">10,28 </span><span class=\"S2C4C SBD5 S2\" id=\"t4t_221\">R\u00e9sultat net part groupe par action pond\u00e9r\u00e9 apr\u00e8s dilution </span><span class=\"S8139 SBD4 S2\" id=\"t4u_221\">(en euros) </span><span class=\"S813A SBD5 S2\" id=\"t4v_221\">- </span><span class=\"S813B SBD5 S2\" id=\"t4w_221\">0,14 </span><span class=\"S813C SBD5 S2\" id=\"t4x_221\">10,28 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31543": {
   "value": "<span class=\"S66BB S2D8 S2\" id=\"t4c_179\">1.33 \u2013 R\u00e9sultat par action </span><span class=\"S66BC S2D2 S2DE S2\" id=\"t4d_179\">Le r\u00e9sultat par action est obtenu en divisant le r\u00e9sultat net part du </span><span class=\"S66BD S2D2 S2DE S2\" id=\"t4e_179\">groupe par le nombre moyen pond\u00e9r\u00e9 d\u2019actions en circulation au </span><span class=\"S66BE S2D2 S2DE S2\" id=\"t4f_179\">cours de l\u2019exercice, apr\u00e8s d\u00e9duction des actions Pierre </span><span class=\"S66BF S2D2 S2DE S2\" id=\"t4g_179\">et </span><span class=\"S66C0 S2D2 S2DE S2\" id=\"t4h_179\">Vacances </span><span class=\"S66C1 S2D2 S2DE S2\" id=\"t4i_179\">auto-d\u00e9tenues inscrites en diminution des capitaux propres. Le </span><span class=\"S66C2 S2D2 S2DE S2\" id=\"t4j_179\">nombre moyen d\u2019actions en circulation au cours de l\u2019exercice est le </span><span class=\"S66C3 S2D2 S2DE S2\" id=\"t4k_179\">nombre d\u2019actions ordinaires en circulation au d\u00e9but de l\u2019exercice, </span><span class=\"S66C4 S2D2 S2DE S2\" id=\"t4l_179\">ajust\u00e9 du nombre d\u2019actions ordinaires rachet\u00e9es ou \u00e9mises au cours </span><span class=\"S66C5 S2D2 S2DE S2\" id=\"t4m_179\">de l\u2019exercice. </span><span class=\"S66C6 S2D2 S2DE S2\" id=\"t4n_179\">Pour le calcul du r\u00e9sultat net dilu\u00e9, le r\u00e9sultat net part du groupe de </span><span class=\"S66C7 S2D2 S2DE S2\" id=\"t4o_179\">l\u2019exercice et le nombre moyen pond\u00e9r\u00e9 d\u2019actions sont ajust\u00e9s de </span><span class=\"S66C8 S2D2 S2DE S2\" id=\"t4p_179\">l\u2019incidence maximale de la conversion des \u00e9l\u00e9ments dilutifs en </span><span class=\"S66C9 S2D2 S2DE S2\" id=\"t4q_179\">actions ordinaires. Est donc int\u00e9gr\u00e9e au calcul du r\u00e9sultat par action </span><span class=\"S66CA S2D2 S2DE S2\" id=\"t4r_179\">l\u2019incidence de l\u2019\u00e9mission future \u00e9ventuelle d\u2019actions y compris celles </span><span class=\"S66CB S2D2 S2DE S2\" id=\"t4s_179\">r\u00e9sultant de la conversion d\u2019instruments donnant un acc\u00e8s diff\u00e9r\u00e9 </span><span class=\"S66CC S2D2 S2DE S2\" id=\"t4t_179\">au capital de la soci\u00e9t\u00e9 consolidante. </span><span class=\"S66CD S2D2 S2DE S2\" id=\"t7_180\">L\u2019incidence \u00e0 la baisse due \u00e0 l\u2019existence d\u2019instruments pouvant </span><span class=\"S66CE S2D2 S2DE S2\" id=\"t8_180\">donner acc\u00e8s au capital est d\u00e9termin\u00e9e en retenant l\u2019ensemble des </span><span class=\"SA42 S2D2 S2DE S2\" id=\"t9_180\">instruments </span><span class=\"S66CF S2D2 S2DE S2\" id=\"ta_180\">dilutifs </span><span class=\"S66D0 S2D2 S2DE S2\" id=\"tb_180\">\u00e9mis, </span><span class=\"S66D1 S2D2 S2DE S2\" id=\"tc_180\">quel </span><span class=\"S66D2 S2D2 S2DE S2\" id=\"td_180\">que </span><span class=\"S66D3 S2D2 S2DE S2\" id=\"te_180\">soit </span><span class=\"S66D4 S2D2 S2DE S2\" id=\"tf_180\">leur </span><span class=\"S66D5 S2D2 S2DE S2\" id=\"tg_180\">terme </span><span class=\"S66D6 S2D2 S2DE S2\" id=\"th_180\">et </span><span class=\"S66D7 S2D2 S2DE S2\" id=\"ti_180\">ind\u00e9pendamment de la probabilit\u00e9 de conversion en actions </span><span class=\"S2026 S2D2 S2DE S2\" id=\"tj_180\">ordinaires, et en excluant les instruments relutifs. </span><span class=\"S66D8 S2D2 S2DE S2\" id=\"tk_180\">Pour les exercices pr\u00e9sent\u00e9s, les instruments dilutifs existants </span><span class=\"S66D9 S2D2 S2DE S2\" id=\"tl_180\">comprennent des options de souscription d\u2019actions et d\u2019achat </span><span class=\"S66DA S2D2 S2DE S2\" id=\"tm_180\">d\u2019actions, ainsi que des attributions d\u2019actions ordinaires ou </span><span class=\"S66DB S2D2 S2DE S2\" id=\"tn_180\">d\u2019actions de pr\u00e9f\u00e9rence. Les effets dilutifs des options de </span><span class=\"S66DC S2D2 S2DE S2\" id=\"to_180\">souscription d\u2019actions et d\u2019achat d\u2019actions sont calcul\u00e9s selon la </span><span class=\"S66DD S2D2 S2DE S2\" id=\"tp_180\">m\u00e9thode du \u00ab </span><span class=\"S66DE S2D2 S2DE S2\" id=\"tq_180\">rachat d\u2019actions </span><span class=\"S66DF S2D2 S2DE S2\" id=\"tr_180\">\u00bb d\u2019apr\u00e8s laquelle les fonds qui </span><span class=\"S66E0 S2D2 S2DE S2\" id=\"ts_180\">seront recueillis lors de l\u2019exercice ou de l\u2019achat sont suppos\u00e9s \u00eatre </span><span class=\"S66E1 S2D2 S2DE S2\" id=\"tt_180\">affect\u00e9s en priorit\u00e9 au rachat d\u2019actions Pierre </span><span class=\"S66E2 S2D2 S2DE S2\" id=\"tu_180\">et </span><span class=\"S66E3 S2D2 S2DE S2\" id=\"tv_180\">Vacances au prix de </span><span class=\"S33E6 S2D2 S2DE S2\" id=\"tw_180\">march\u00e9. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31602": {
   "value": "<span class=\"S66E4 S2D8 S2\" id=\"tx_180\">1.34 \u2013 Prise en compte du risque climatique </span><span class=\"S66E5 S2D2 S2DE S2\" id=\"ty_180\">Pour la pr\u00e9paration de ses \u00e9tats financiers, le Groupe a analys\u00e9 et </span><span class=\"S66E6 S2D2 S2DE S2\" id=\"tz_180\">pris en compte les cons\u00e9quences du changement climatique et de </span><span class=\"S66E7 S2D2 S2DE S2\" id=\"t10_180\">la transition vers une \u00e9conomie d\u00e9carbon\u00e9e. Les risques identifi\u00e9s </span><span class=\"S5EA3 S2D2 S2DE S2\" id=\"t11_180\">par le Groupe sont </span><span class=\"S66E8 S2D2 S2DE S2\" id=\"t12_180\">: </span><span class=\"S66E9 S2D2 S2DE S2\" id=\"t13_180\">des risques physiques et dommages mat\u00e9riels directement </span><span class=\"S5B05 S2DB S2DE S2\" id=\"t14_180\">E </span><span class=\"S66EA S2D2 S2DE S2\" id=\"t15_180\">caus\u00e9s par les ph\u00e9nom\u00e8nes m\u00e9t\u00e9orologiques et climatiques </span><span class=\"S1D5B S2D2 S2DE S2\" id=\"t16_180\">ponctuels mais extr\u00eames (temp\u00eates, inondations, gr\u00eale, </span><span class=\"S66EB S2D2 S2DE S2\" id=\"t17_180\">etc.) </span><span class=\"S66EC S2D2 S2DE S2\" id=\"t18_180\">; </span><span class=\"S66ED S2D2 S2DE S2\" id=\"t19_180\">des risques physiques chroniques s\u2019installant sur le long terme </span><span class=\"S5BD4 S2DB S2DE S2\" id=\"t1a_180\">E </span><span class=\"S66EE S2D2 S2DE S2\" id=\"t1b_180\">(baisse de l\u2019enneigement, \u00e9rosion, mont\u00e9e des eaux, </span><span class=\"S66EF S2D2 S2DE S2\" id=\"t1c_180\">etc.) </span><span class=\"S66F0 S2D2 S2DE S2\" id=\"t1d_180\">; </span><span class=\"S66F1 S2D2 S2DE S2\" id=\"t1e_180\">des risques li\u00e9s \u00e0 l\u2019adaptation des processus op\u00e9rationnels aux </span><span class=\"S50BF S2DB S2DE S2\" id=\"t1f_180\">E </span><span class=\"S50C0 S2D2 S2DE S2\" id=\"t1g_180\">nouvelles </span><span class=\"S66F2 S2D2 S2DE S2\" id=\"t1h_180\">conditions </span><span class=\"S66F3 S2D2 S2DE S2\" id=\"t1i_180\">d\u2019exploitation </span><span class=\"S66F4 S2D2 S2DE S2\" id=\"t1j_180\">(restrictions </span><span class=\"S66F5 S2D2 S2DE S2\" id=\"t1k_180\">d\u2019eaux, </span><span class=\"S744 S2D2 S2DE S2\" id=\"t1l_180\">modifications des conditions d\u2019approvisionnement, </span><span class=\"S66F6 S2D2 S2DE S2\" id=\"t1m_180\">etc.) </span><span class=\"S66F7 S2D2 S2DE S2\" id=\"t1n_180\">; </span><span class=\"S66F8 S2D2 S2DE S2\" id=\"t1o_180\">des risques de transition r\u00e9sultant des effets de la mise en place </span><span class=\"S5B14 S2DB S2DE S2\" id=\"t1p_180\">E </span><span class=\"S66F9 S2D2 S2DE S2\" id=\"t1q_180\">d\u2019un mod\u00e8le \u00e9conomique bas-carbone (risques r\u00e9glementaires, </span><span class=\"S66FA S2D2 S2DE S2\" id=\"t1r_180\">fiscaux et juridiques) ou de la modification de la demande des </span><span class=\"S5B1E S2D2 S2DE S2\" id=\"t1s_180\">clients Tourisme. </span><span class=\"S66FB S2D2 S2DE S2\" id=\"t1t_180\">Ces risques pourraient avoir plusieurs effets sur l\u2019activit\u00e9 du Groupe </span><span class=\"S257 S2D2 S2DE S2\" id=\"t1u_180\">et notamment </span><span class=\"S66FC S2D2 S2DE S2\" id=\"t1v_180\">: </span><span class=\"S66FD S2D2 S2DE S2\" id=\"t1w_180\">un changement des conditions d\u2019exploitation entra\u00eenant une </span><span class=\"S41F0 S2DB S2DE S2\" id=\"t1x_180\">E </span><span class=\"S66FE S2D2 S2DE S2\" id=\"t1y_180\">hausse des co\u00fbts des sites </span><span class=\"S66FF S2D2 S2DE S2\" id=\"t1z_180\">; </span><span class=\"S6700 S2D2 S2DE S2\" id=\"t20_180\">une hausse des co\u00fbts d\u2019entretien, des co\u00fbts d\u2019assurance ou une </span><span class=\"S504 S2DB S2DE S2\" id=\"t21_180\">E </span><span class=\"S6701 S2D2 S2DE S2\" id=\"t22_180\">baisse de la valeur des sites entra\u00een\u00e9es par les d\u00e9g\u00e2ts mat\u00e9riels </span><span class=\"S1FCF S2D2 S2DE S2\" id=\"t23_180\">cons\u00e9quence des \u00e9v\u00e8nements extr\u00eames </span><span class=\"S6702 S2D2 S2DE S2\" id=\"t24_180\">; </span><span class=\"S6703 S2D2 S2DE S2\" id=\"t25_180\">un changement des conditions de s\u00e9jour avec un impact sur la </span><span class=\"S348 S2DB S2DE S2\" id=\"t26_180\">E </span><span class=\"S4053 S2D2 S2DE S2\" id=\"t27_180\">satisfaction client et donc la demande </span><span class=\"S6704 S2D2 S2DE S2\" id=\"t28_180\">; </span><span class=\"S6705 S2D2 S2DE S2\" id=\"t29_180\">un renforcement de la r\u00e9glementation et de la fiscalit\u00e9 </span><span class=\"S6CE S2DB S2DE S2\" id=\"t2a_180\">E </span><span class=\"S46EA S2D2 S2DE S2\" id=\"t2b_180\">environnementale entra\u00eenant une hausse des co\u00fbts. </span><span class=\"S6706 S2D2 S2DE S2\" id=\"t2c_180\">Ces risques seront toutefois accompagn\u00e9s d\u2019opportunit\u00e9s autour du </span><span class=\"S6707 S2D2 S2DE S2\" id=\"t2d_180\">d\u00e9veloppement d\u2019un nouveau tourisme plus adapt\u00e9 aux nouvelles </span><span class=\"S1205 S2D2 S2DE S2\" id=\"t2e_180\">conditions climatiques. </span><span class=\"S6708 S2D2 S2DE S2\" id=\"t2f_180\">Le Groupe observe, \u00e0 date, que les incidences financi\u00e8res des </span><span class=\"S6709 S2D2 S2DE S2\" id=\"t2g_180\">d\u00e9gradations directement li\u00e9es \u00e0 des \u00e9v\u00e8nements climatiques </span><span class=\"S670A S2D2 S2DE S2\" id=\"t2h_180\">extr\u00eames pass\u00e9s n\u2019ont pas ou peu affect\u00e9s les r\u00e9sultats financiers </span><span class=\"S670B S2D2 S2DE S2\" id=\"t2i_180\">du Groupe, en raison des couvertures d\u2019assurances souscrites. \u00c0 </span><span class=\"S670C S2D2 S2DE S2\" id=\"t2j_180\">noter que le Groupe est proportionnellement peu implant\u00e9 dans </span><span class=\"S120B S2D2 S2DE S2\" id=\"t2k_180\">des zones \u00e0 tr\u00e8s forte exposition aux risques climatiques actuels. </span><span class=\"S670D S2D2 S2DE S2\" id=\"t2l_180\">Par ailleurs, le Groupe acc\u00e9l\u00e8re sa transition \u00e9cologique et s\u2019est fix\u00e9 </span><span class=\"S670E S2D2 S2DE S2\" id=\"t2m_180\">pour objectif de r\u00e9duire ses \u00e9missions de gaz \u00e0 effet de serre, selon </span><span class=\"S670F S2D2 S2DE S2\" id=\"t2n_180\">une trajectoire valid\u00e9e par l\u2019organisme SBTi. La Direction a, pour </span><span class=\"S6710 S2D2 S2DE S2\" id=\"t2o_180\">cela, </span><span class=\"S6711 S2D2 S2DE S2\" id=\"t2p_180\">int\u00e9gr\u00e9 </span><span class=\"S6712 S2D2 S2DE S2\" id=\"t2q_180\">dans </span><span class=\"S6713 S2D2 S2DE S2\" id=\"t2r_180\">son </span><span class=\"S6714 S2D2 S2DE S2\" id=\"t2s_180\">plan </span><span class=\"S6715 S2D2 S2DE S2\" id=\"t2t_180\">R\u00e9Invention </span><span class=\"S6716 S2D2 S2DE S2\" id=\"t2u_180\">d\u2019importants </span><span class=\"S6717 S2D2 S2DE S2\" id=\"t2v_180\">investissements de r\u00e9novation pour r\u00e9duire l\u2019impact carbone de son </span><span class=\"S6718 S2D2 S2DE S2\" id=\"t2w_180\">parc actuel et int\u00e8gre syst\u00e9matiquement une analyse des risques </span><span class=\"S29B0 S2D2 S2DE S2\" id=\"t2x_180\">climatiques pour les nouveaux projets de d\u00e9veloppement. </span><span class=\"S6719 S2D2 S2DE S2\" id=\"t2y_180\">Pour l\u2019exercice 2022/2023, il n\u2019y a pas eu d\u2019impact significatif sur les </span><span class=\"S671A S2D2 S2DE S2\" id=\"t2z_180\">jugements et estimations retenus pour l\u2019\u00e9laboration des \u00e9tats </span><span class=\"S671B S2D2 S2DE S2\" id=\"t30_180\">financiers en l\u2019absence d\u2019effets significatifs attendus sur l\u2019\u00e9volution </span><span class=\"S671C S2D2 S2DE S2\" id=\"t31_180\">du chiffre d\u2019affaires ou de la marge \u00e0 court et moyen terme. Pour </span><span class=\"S671D S2D2 S2DE S2\" id=\"t32_180\">arriver \u00e0 cette conclusion, le Groupe a notamment v\u00e9rifi\u00e9 sa </span><span class=\"S671E S2D2 S2DE S2\" id=\"t33_180\">capacit\u00e9 \u00e0 exploiter les actifs n\u00e9cessaires \u00e0 la r\u00e9alisation de son </span><span class=\"S671F S2DC S2DE S2\" id=\"t34_180\">Business Plan</span><span class=\"S6720 S2D2 S2DE S2\" id=\"t35_180\">. \u00c0 court terme, l\u2019exposition actuelle du Groupe </span><span class=\"S6721 S2D2 S2DE S2\" id=\"t36_180\">appara\u00eet comme limit\u00e9e compte tenu de la typologie et la </span><span class=\"S6722 S2D2 S2DE S2\" id=\"t37_180\">localisation g\u00e9ographique de ses actifs. Les risques et opportunit\u00e9s </span><span class=\"S6723 S2D2 S2DE S2\" id=\"t38_180\">li\u00e9s au changement climatique, qui pourraient affecter les revenus </span><span class=\"S6724 S2D2 S2DE S2\" id=\"t39_180\">du Groupe \u00e0 long terme, ne peuvent \u00eatre \u00e9valu\u00e9s aujourd\u2019hui de </span><span class=\"S6725 S2D2 S2DE S2\" id=\"t3a_180\">mani\u00e8re fiable. </span><span class=\"S6726 S625B S2\" id=\"t7_181\">Principaux faits marquants de l\u2019exercice </span><span class=\"S6727 S625C S2\" id=\"t8_181\">Note </span><span class=\"S6728 S625C S2\" id=\"t9_181\">2 </span><span class=\"S6729 S2D8 S2\" id=\"ta_181\">2.1 \u2013 Point sur les n\u00e9gociations </span><span class=\"S672A S2D8 S2\" id=\"tb_181\">avec </span><span class=\"S672B S2D8 S2\" id=\"tc_181\">les </span><span class=\"S672C S2D8 S2\" id=\"td_181\">bailleurs individuels </span><span class=\"S672D S2D2 S2DE S2\" id=\"te_181\">Dans le cadre de la n\u00e9gociation avec ses bailleurs individuels sur le </span><span class=\"S672E S2D2 S2DE S2\" id=\"tf_181\">traitement des loyers de la p\u00e9riode de 16 </span><span class=\"S672F S2D2 S2DE S2\" id=\"tg_181\">mois impact\u00e9e par la crise </span><span class=\"S6730 S2D2 S2DE S2\" id=\"th_181\">sanitaire (entre mars </span><span class=\"S6731 S2D2 S2DE S2\" id=\"ti_181\">2020 et juin </span><span class=\"S6732 S2D2 S2DE S2\" id=\"tj_181\">2021), le Groupe a propos\u00e9 </span><span class=\"S6733 S2D2 S2DE S2\" id=\"tk_181\">plusieurs avenants au contrat de bail \u00e0 ses propri\u00e9taires. Le taux </span><span class=\"S6734 S2D2 S2DE S2\" id=\"tl_181\">d\u2019adh\u00e9sion global (tout avenant confondu) s\u2019\u00e9l\u00e8ve \u00e0 81 </span><span class=\"S6735 S2D2 S2DE S2\" id=\"tm_181\">%. </span><span class=\"S6736 S2D2 S2DE S2\" id=\"tn_181\">Au 30 </span><span class=\"S6737 S2D2 S2DE S2\" id=\"to_181\">septembre 2023, l\u2019ensemble des risques relatifs au </span><span class=\"S6738 S2D2 S2DE S2\" id=\"tp_181\">non-paiement des loyers aux bailleurs non-signataires d\u2019un avenant </span><span class=\"S6739 S2D2 S2DE S2\" id=\"tq_181\">au titre des p\u00e9riodes de fermetures (en ce compris les p\u00e9riodes de </span><span class=\"S27E1 S2D2 S2DE S2\" id=\"tr_181\">fermetures administratives) est inscrit au passif du bilan. </span><span class=\"S673A S2D2 S2DE S2\" id=\"ts_181\">\u00c0 la date d\u2019arr\u00eat\u00e9 des comptes de l\u2019exercice 2022/2023 </span><span class=\"S673B S2D2 S2DE S2\" id=\"tt_181\">: </span><span class=\"S673C S2D2 S2DE S2\" id=\"tu_181\">66 </span><span class=\"S673D S2D2 S2DE S2\" id=\"tv_181\">d\u00e9cisions ont \u00e9t\u00e9 rendues \u00e0 ce jour dans le cadre de </span><span class=\"S673E S2DB S2DE S2\" id=\"tw_181\">E </span><span class=\"S673F S2D2 S2DE S2\" id=\"tx_181\">proc\u00e9dures introduites par des bailleurs individuels \u00e0 l\u2019encontre </span><span class=\"S50E1 S2D2 S2DE S2\" id=\"ty_181\">du Groupe </span><span class=\"S6740 S2D2 S2DE S2\" id=\"tz_181\">: </span><span class=\"S6741 S2D2 S2DE S2\" id=\"t10_181\">en r\u00e9f\u00e9r\u00e9 </span><span class=\"S6742 S2D2 S2DE S2\" id=\"t11_181\">: 28 </span><span class=\"S6743 S2D2 S2DE S2\" id=\"t12_181\">d\u00e9cisions ont \u00e9t\u00e9 rendues. 19 </span><span class=\"S6744 S2D2 S2DE S2\" id=\"t13_181\">d\u00e9cisions sont </span><span class=\"S6745 S722 S2DE S2\" id=\"t14_181\">\u2013 </span><span class=\"S6746 S2D2 S2DE S2\" id=\"t15_181\">d\u00e9favorables au Groupe, le Tribunal n\u2019a pas retenu l\u2019existence </span><span class=\"S6747 S2D2 S2DE S2\" id=\"t16_181\">d\u2019une contestation s\u00e9rieuse et a condamn\u00e9 le Groupe \u00e0 payer </span><span class=\"S6748 S2D2 S2DE S2\" id=\"t17_181\">des loyers impay\u00e9s. 8 </span><span class=\"S6749 S2D2 S2DE S2\" id=\"t18_181\">d\u00e9cisions ont retenu la position </span><span class=\"S674A S2D2 S2DE S2\" id=\"t19_181\">soutenue par le Groupe, \u00e0 savoir le rejet de la demande en </span><span class=\"S674B S2D2 S2DE S2\" id=\"t1a_181\">r\u00e9f\u00e9r\u00e9 pour contestation s\u00e9rieuse concernant l\u2019obligation de </span><span class=\"S674C S2D2 S2DE S2\" id=\"t1b_181\">payer des loyers au cours des p\u00e9riodes de fermetures </span><span class=\"S674D S2D2 S2DE S2\" id=\"t1c_181\">administratives. Il appartient aux bailleurs concern\u00e9s par ces </span><span class=\"S674E S2D2 S2DE S2\" id=\"t1d_181\">rejets de d\u00e9terminer s\u2019ils entendent d\u00e9sormais agir au fond </span><span class=\"S674F S2D2 S2DE S2\" id=\"t1e_181\">; </span><span class=\"S6750 S2D2 S2E1 S2\" id=\"t1f_181\">au fond </span><span class=\"S6751 S2D2 S2E1 S2\" id=\"t1g_181\">: 32 </span><span class=\"S6752 S2D2 S2E1 S2\" id=\"t1h_181\">d\u00e9cisions ont \u00e9t\u00e9 rendues, dont 27 </span><span class=\"S6753 S2D2 S2E1 S2\" id=\"t1i_181\">d\u00e9favorables au </span><span class=\"S6754 S722 S2E1 S2\" id=\"t1j_181\">\u2013 </span><span class=\"S6755 S2D2 S2E1 S2\" id=\"t1k_181\">Groupe dans la mesure o\u00f9 les juridictions du fond se rallient </span><span class=\"S6756 S2D2 S2E1 S2\" id=\"t1l_181\">quasi syst\u00e9matiquement \u00e0 la d\u00e9cision de la Cour de cassation </span><span class=\"S6757 S2D2 S2E1 S2\" id=\"t1m_181\">; </span><span class=\"S6758 S2D2 S2DE S2\" id=\"t1n_181\">en appel </span><span class=\"S6759 S2D2 S2DE S2\" id=\"t1o_181\">: 6 </span><span class=\"S675A S2D2 S2DE S2\" id=\"t1p_181\">d\u00e9cisions ont \u00e9t\u00e9 rendues, dont une confirme la </span><span class=\"S675B S722 S2DE S2\" id=\"t1q_181\">\u2013 </span><span class=\"S675C S2D2 S2DE S2\" id=\"t1r_181\">r\u00e9solution judiciaire du bail sur la r\u00e9sidence BELLEVILLE pour </span><span class=\"S5B22 S2D2 S2DE S2\" id=\"t1s_181\">un bailleur. </span><span class=\"S675D S2D8 S2\" id=\"t1t_181\">2.2 \u2013 Attribution gratuite d\u2019actions </span><span class=\"S675E S2D8 S2\" id=\"t1u_181\">au </span><span class=\"S675F S2D8 S2\" id=\"t1v_181\">b\u00e9n\u00e9fice de salari\u00e9s et mandataires </span><span class=\"S6760 S2D8 S2\" id=\"t1w_181\">sociaux du Groupe </span><span class=\"S6761 S2D2 S2DE S2\" id=\"t1x_181\">Le Conseil d\u2019Administration, \u00e0 l\u2019occasion de ses s\u00e9ances des </span><span class=\"S3FAF S2D2 S2DE S2\" id=\"t1y_181\">3 </span><span class=\"S6762 S2D2 S2DE S2\" id=\"t1z_181\">octobre 2022, 30 </span><span class=\"S6763 S2D2 S2DE S2\" id=\"t20_181\">mars 2023 et </span><span class=\"S6764 S2D2 S2DE S2\" id=\"t21_181\">24 </span><span class=\"S6765 S2D2 S2DE S2\" id=\"t22_181\">mai 2023, a attribu\u00e9 </span><span class=\"S6766 S2D2 S2DE S2\" id=\"t23_181\">1 </span><span class=\"S6767 S2D2 S2DE S2\" id=\"t24_181\">000 </span><span class=\"S6768 S2D2 S2DE S2\" id=\"t25_181\">actions de pr\u00e9f\u00e9rence dites \u00ab </span><span class=\"S6769 S2D2 S2DE S2\" id=\"t26_181\">ADP 2022-1 </span><span class=\"S676A S2D2 S2DE S2\" id=\"t27_181\">\u00bb, soit la totalit\u00e9 de </span><span class=\"S676B S2D2 S2DE S2\" id=\"t28_181\">l\u2019enveloppe autoris\u00e9e par l\u2019Assembl\u00e9e G\u00e9n\u00e9rale du 8 </span><span class=\"S676C S2D2 S2DE S2\" id=\"t29_181\">juillet 2022. </span><span class=\"S676D S2D2 S2DE S2\" id=\"t2a_181\">Ces actions sont susceptibles de donner droit, sur conversion, \u00e0 un </span><span class=\"S676E S2D2 S2DE S2\" id=\"t2b_181\">maximum de 22 </span><span class=\"S676F S2D2 S2DE S2\" id=\"t2c_181\">916 </span><span class=\"S6770 S2D2 S2DE S2\" id=\"t2d_181\">004 </span><span class=\"S6771 S2D2 S2DE S2\" id=\"t2e_181\">actions ordinaires de la Soci\u00e9t\u00e9 \u00e0 horizon </span><span class=\"S438C S2D2 S2DE S2\" id=\"t2f_181\">septembre </span><span class=\"S6772 S2D2 S2DE S2\" id=\"t2g_181\">2026 au b\u00e9n\u00e9fice de membres de la Direction. </span><span class=\"S6773 S2D2 S2DE S2\" id=\"t2h_181\">Le Conseil d\u2019Administration du 3 </span><span class=\"S6774 S2D2 S2DE S2\" id=\"t2i_181\">octobre 2022 a \u00e9galement attribu\u00e9 </span><span class=\"S2314 S2D2 S2DE S2\" id=\"t2j_181\">205 </span><span class=\"S6775 S2D2 S2DE S2\" id=\"t2k_181\">actions de pr\u00e9f\u00e9rence dites \u00ab </span><span class=\"S6776 S2D2 S2DE S2\" id=\"t2l_181\">ADP 2022-2 </span><span class=\"S6777 S2D2 S2DE S2\" id=\"t2m_181\">\u00bb, soit la totalit\u00e9 de </span><span class=\"S6778 S2D2 S2DE S2\" id=\"t2n_181\">l\u2019enveloppe autoris\u00e9e par l\u2019Assembl\u00e9e G\u00e9n\u00e9rale du 30 </span><span class=\"S6779 S2D2 S2DE S2\" id=\"t2o_181\">septembre </span><span class=\"S677A S2D2 S2DE S2\" id=\"t2p_181\">2022. Ces actions sont susceptibles de donner droit, sur conversion, </span><span class=\"S677B S2D2 S2DE S2\" id=\"t2q_181\">\u00e0 un maximum de 20 </span><span class=\"S677C S2D2 S2DE S2\" id=\"t2r_181\">500 </span><span class=\"S677D S2D2 S2DE S2\" id=\"t2s_181\">000 </span><span class=\"S677E S2D2 S2DE S2\" id=\"t2t_181\">actions ordinaires de la Soci\u00e9t\u00e9 au </span><span class=\"S677F S2D2 S2DE S2\" id=\"t2u_181\">b\u00e9n\u00e9fice de Monsieur </span><span class=\"S6780 S2D2 S2DE S2\" id=\"t2v_181\">G\u00e9rard Br\u00e9mond \u00e0 compter d\u2019octobre </span><span class=\"S6781 S2D2 S2DE S2\" id=\"t2w_181\">2024 et </span><span class=\"S6782 S2D2 S2DE S2\" id=\"t2x_181\">jusqu\u2019\u00e0 l\u2019issue d\u2019une p\u00e9riode de 5 </span><span class=\"S6783 S2D2 S2DE S2\" id=\"t2y_181\">ans \u00e0 compter de leur date </span><span class=\"S12A3 S2D2 S2DE S2\" id=\"t2z_181\">d\u2019attribution (\u00e9tendue \u00e0 7 </span><span class=\"S6784 S2D2 S2DE S2\" id=\"t30_181\">ans en l\u2019absence d\u2019OPA sur la Soci\u00e9t\u00e9). </span><span class=\"S6785 S2D2 S2DE S2\" id=\"t31_181\">Ces actions de pr\u00e9f\u00e9rence, d\u00e9pourvues de droit de vote et ne </span><span class=\"S6786 S2D2 S2DE S2\" id=\"t32_181\">donnant pas droit \u00e0 dividendes, sont convertibles en actions </span><span class=\"S6787 S2D2 S2DE S2\" id=\"t33_181\">ordinaires existantes ou \u00e0 \u00e9mettre en fonction de conditions de </span><span class=\"S12A9 S2D2 S2DE S2\" id=\"t34_181\">performance et de pr\u00e9sence </span><span class=\"S6788 S2D4 S2DE S2\" id=\"t35_181\">(1) </span><span class=\"S6789 S2D2 S2DE S2\" id=\"t36_181\">. </span><span class=\"S678A S2D2 S2DE S2\" id=\"t37_181\">Le Conseil d\u2019Administration a \u00e9galement arr\u00eat\u00e9 le principe de </span><span class=\"S678B S2D2 S2DE S2\" id=\"t38_181\">l\u2019attribution gratuite d\u2019un maximum de 5 </span><span class=\"S678C S2D2 S2DE S2\" id=\"t39_181\">453 </span><span class=\"S678D S2D2 S2DE S2\" id=\"t3a_181\">143 </span><span class=\"S678E S2D2 S2DE S2\" id=\"t3b_181\">actions </span><span class=\"S678F S2D2 S2DE S2\" id=\"t3c_181\">ordinaires de la Soci\u00e9t\u00e9 en trois tranches au b\u00e9n\u00e9fice de managers </span><span class=\"S6790 S2D2 S2DE S2\" id=\"t3d_181\">du Groupe, dont 1 </span><span class=\"S6791 S2D2 S2DE S2\" id=\"t3e_181\">743 </span><span class=\"S6792 S2D2 S2DE S2\" id=\"t3f_181\">390 </span><span class=\"S6793 S2D2 S2DE S2\" id=\"t3g_181\">actions ont \u00e9t\u00e9 attribu\u00e9es \u00e0 date au titre </span><span class=\"S6794 S2D2 S2DE S2\" id=\"t3h_181\">de la premi\u00e8re tranche. Ces actions nouvelles ou existantes seront </span><span class=\"S6795 S2D2 S2DE S2\" id=\"t3i_181\">acquises \u00e0 horizon fin 2026 en fonction de conditions de </span><span class=\"S438 S2D2 S2DE S2\" id=\"t3j_181\">performance et de pr\u00e9sence proches de celles des \u00ab </span><span class=\"S6796 S2D2 S2DE S2\" id=\"t3k_181\">ADP 2022-1 </span><span class=\"S6797 S2D2 S2DE S2\" id=\"t3l_181\">\u00bb. </span><span class=\"S6798 S2D2 S2DE S2\" id=\"t3m_181\">Ces trois plans d\u2019attribution d\u2019actions gratuites de pr\u00e9f\u00e9rence </span><span class=\"S6799 S2D2 S2DE S2\" id=\"t3n_181\">rentrent dans le champ d\u2019application de la norme IFRS </span><span class=\"S679A S2D2 S2DE S2\" id=\"t3o_181\">2 </span><span class=\"S679B S2D2 S2DE S2\" id=\"t3p_181\">: les co\u00fbts </span><span class=\"S679C S2D2 S2DE S2\" id=\"t3q_181\">directs associ\u00e9s \u00e0 ces plans (6,6 </span><span class=\"S679D S2D2 S2DE S2\" id=\"t3r_181\">millions d\u2019euros au 30 </span><span class=\"S3F19 S2D2 S2DE S2\" id=\"t3s_181\">septembre </span><span class=\"S679E S2D2 S2DE S2\" id=\"t3t_181\">2023) ont \u00e9t\u00e9 comptabilis\u00e9s en contrepartie des capitaux propres </span><span class=\"S679F S2D2 S2DE S2\" id=\"t3u_181\">en tenant compte de la p\u00e9riode d\u2019acquisition d\u2019un an et de la dur\u00e9e </span><span class=\"S67A0 S2D2 S2DE S2\" id=\"t3v_181\">des services rendus par les b\u00e9n\u00e9ficiaires (p\u00e9riode de 2 \u00e0 </span><span class=\"S67A1 S2D2 S2DE S2\" id=\"t3w_181\">4 </span><span class=\"S67A2 S2D2 S2DE S2\" id=\"t3x_181\">ans en </span><span class=\"SABD S2D2 S2DE S2\" id=\"t3y_181\">fonction du plan). </span><span class=\"S67A3 S2D2 S2DE S2\" id=\"t3z_181\">Les charges sociales li\u00e9es ont, elles, \u00e9t\u00e9 comptabilis\u00e9es selon le </span><span class=\"S67A4 S2D2 S2DE S2\" id=\"t40_181\">timing d\u2019acquisition juridique des actions (un an) mais en </span><span class=\"S67A5 S2D2 S2DE S2\" id=\"t41_181\">contrepartie d\u2019une dette et correspondent \u00e0 20 </span><span class=\"S67A6 S2D2 S2DE S2\" id=\"t42_181\">% des co\u00fbts directs </span><span class=\"S67A7 S2D2 S2DE S2\" id=\"t43_181\">associ\u00e9s aux plans. </span><span class=\"S67A8 S2D8 S2\" id=\"t44_181\">2.3 \u2013 Protocole de conciliation relatif </span><span class=\"S67A9 S2D8 S2\" id=\"t45_181\">au </span><span class=\"S67AA S2D8 S2\" id=\"t46_181\">projet Villages Nature </span><span class=\"S67AB S680F S2\" id=\"t47_181\">\u00ae </span><span class=\"S67AC S2D2 S2DE S2\" id=\"t48_181\">Le </span><span class=\"S67AD S2D2 S2DE S2\" id=\"t49_181\">13 </span><span class=\"S67AE S2D2 S2DE S2\" id=\"t4a_181\">d\u00e9cembre </span><span class=\"S67AF S2D2 S2DE S2\" id=\"t4b_181\">2022, </span><span class=\"S67B0 S2D2 S2DE S2\" id=\"t4c_181\">les </span><span class=\"S67B1 S2D2 S2DE S2\" id=\"t4d_181\">op\u00e9rations </span><span class=\"S67B2 S2D2 S2DE S2\" id=\"t4e_181\">de </span><span class=\"S67B3 S2D2 S2DE S2\" id=\"t4f_181\">r\u00e9organisation </span><span class=\"S67B4 S2D2 S2DE S2\" id=\"t4g_181\">capitalistiques et juridiques au niveau du p\u00f4le Villages Nature </span><span class=\"S67B5 S2D2 S2DE S2\" id=\"t4h_181\">Tourisme (\u00ab </span><span class=\"S67B6 S2D2 S2DE S2\" id=\"t4i_181\">VNT </span><span class=\"S67B7 S2D2 S2DE S2\" id=\"t4j_181\">\u00bb) ont \u00e9t\u00e9 finalis\u00e9es en application du protocole de </span><span class=\"S67B8 S2D2 S2DE S2\" id=\"t4k_181\">conciliation sign\u00e9 le 4 </span><span class=\"S67B9 S2D2 S2DE S2\" id=\"t4l_181\">mai 2022 et homologu\u00e9 le 19 </span><span class=\"S67BA S2D2 S2DE S2\" id=\"t4m_181\">mai 2022. En </span><span class=\"S648A S2D2 S2DE S2\" id=\"t4n_181\">particulier, il a ainsi \u00e9t\u00e9 proc\u00e9d\u00e9 </span><span class=\"S67BB S2D2 S2DE S2\" id=\"t4o_181\">: </span><span class=\"S67BC S2D2 S2DE S2\" id=\"t4p_181\">\u00e0 la cession par Villages Nature </span><span class=\"S67BD S2D5 S2DE S2\" id=\"t4q_181\">\u00ae </span><span class=\"S67BE S2D2 S2DE S2\" id=\"t4r_181\">de Val d\u2019Europe </span><span class=\"S67BF S2D2 S2DE S2\" id=\"t4s_181\">SAS (\u00ab </span><span class=\"S67C0 S2D2 S2DE S2\" id=\"t4t_181\">VNVE </span><span class=\"S67C1 S2D2 S2DE S2\" id=\"t4u_181\">\u00bb) \u00e0 </span><span class=\"S67C2 S2DB S2DE S2\" id=\"t4v_181\">E </span><span class=\"S6F3 S2D2 S2DE S2\" id=\"t4w_181\">Pierre </span><span class=\"S67C3 S2D2 S2DE S2\" id=\"t4x_181\">et </span><span class=\"S67C4 S2D2 S2DE S2\" id=\"t4y_181\">Vacances de 100 </span><span class=\"S67C5 S2D2 S2DE S2\" id=\"t4z_181\">% du capital social de VNT et du </span><span class=\"S67C6 S2D2 S2DE S2\" id=\"t50_181\">compte courant d\u00e9tenu par VNVE \u2013 corr\u00e9lativement \u00e0 la cession, </span><span class=\"S67C7 S2D2 S2DE S2\" id=\"t51_181\">VNVE a transf\u00e9r\u00e9 les marques du p\u00f4le Villages Nature </span><span class=\"S67C8 S2D5 S2DE S2\" id=\"t52_181\">\u00ae </span><span class=\"S67C9 S2D2 S2DE S2\" id=\"t53_181\">\u00e0 VNT </span><span class=\"S67CA S2D2 S2DE S2\" id=\"t54_181\">; </span><span class=\"S67CB S2D2 S2DE S2\" id=\"t55_181\">\u00e0 la cession de l\u2019int\u00e9gralit\u00e9 du capital social de la SNC Nature </span><span class=\"S67CC S2DB S2DE S2\" id=\"t56_181\">E </span><span class=\"S67CD S2D2 S2DE S2\" id=\"t57_181\">H\u00e9bergements 1 \u00e0 PV-CP Immobilier Holding par Val d\u2019Europe </span><span class=\"S67CE S2D2 S2DE S2\" id=\"t58_181\">Promotion </span><span class=\"S67CF S2D2 S2DE S2\" id=\"t59_181\">SAS \u00e0 hauteur de 12,5 </span><span class=\"S67D0 S2D2 S2DE S2\" id=\"t5a_181\">% du capital social et par BILT </span><span class=\"S67D1 S2D2 S2DE S2\" id=\"t5b_181\">2 </span><span class=\"S67D2 S2D2 S2DE S2\" id=\"t5c_181\">\u00e0 hauteur de 50 </span><span class=\"S67D3 S2D2 S2DE S2\" id=\"t5d_181\">% du capital social ainsi que des comptes </span><span class=\"S67D4 S2D2 S2DE S2\" id=\"t5e_181\">courants respectifs des c\u00e9dants </span><span class=\"S67D5 S2D2 S2DE S2\" id=\"t5f_181\">; </span><span class=\"S67D6 S2D2 S2DE S2\" id=\"t5g_181\">\u00e0 la cession \u00e0 PV-CP Immobilier Holding par Euro Disney </span><span class=\"S233B S2DB S2DE S2\" id=\"t5h_181\">E </span><span class=\"S67D7 S2D2 S2DE S2\" id=\"t5i_181\">Associ\u00e9s </span><span class=\"S67D8 S2D2 S2DE S2\" id=\"t5j_181\">SAS (\u00ab </span><span class=\"S67D9 S2D2 S2DE S2\" id=\"t5k_181\">EDA </span><span class=\"S67DA S2D2 S2DE S2\" id=\"t5l_181\">\u00bb) et VNVE des parts sociales et comptes </span><span class=\"S67DB S2D2 S2DE S2\" id=\"t5m_181\">courants </span><span class=\"S67DC S2D2 S2DE S2\" id=\"t5n_181\">d\u00e9tenus </span><span class=\"S67DD S2D2 S2DE S2\" id=\"t5o_181\">par </span><span class=\"S67DE S2D2 S2DE S2\" id=\"t5p_181\">les </span><span class=\"S67DF S2D2 S2DE S2\" id=\"t5q_181\">c\u00e9dants </span><span class=\"S67E0 S2D2 S2DE S2\" id=\"t5r_181\">dans </span><span class=\"S67E1 S2D2 S2DE S2\" id=\"t5s_181\">les </span><span class=\"S67E2 S2D2 S2DE S2\" id=\"t5t_181\">SNC </span><span class=\"S67E3 S2D2 S2DE S2\" id=\"t5u_181\">Nature </span><span class=\"S233E S2D2 S2DE S2\" id=\"t5v_181\">\u00c9quipements </span><span class=\"S67E4 S2D2 S2DE S2\" id=\"t5w_181\">I, Nature \u00c9quipements </span><span class=\"S67E5 S2D2 S2DE S2\" id=\"t5x_181\">II, Nature H\u00e9bergements </span><span class=\"S67E6 S2D2 S2DE S2\" id=\"t5y_181\">I et </span><span class=\"S81C S2D2 S2DE S2\" id=\"t5z_181\">Nature H\u00e9bergements </span><span class=\"S67E7 S2D2 S2DE S2\" id=\"t60_181\">II </span><span class=\"S67E8 S2D2 S2DE S2\" id=\"t61_181\">; </span><span class=\"S67E9 S2D2 S2DE S2\" id=\"t62_181\">au pr\u00e9paiement par VNT de 41,8 </span><span class=\"S67EA S2D2 S2DE S2\" id=\"t63_181\">millions d\u2019euros de loyers \u00e0 la </span><span class=\"S1CAE S2DB S2DE S2\" id=\"t64_181\">E </span><span class=\"S67EB S2D2 S2DE S2\" id=\"t65_181\">SCI Nature \u00c9quipements </span><span class=\"S67EC S2D2 S2DE S2\" id=\"t66_181\">1, ledit pr\u00e9paiement \u00e9tant financ\u00e9 via un </span><span class=\"S67ED S2D2 S2DE S2\" id=\"t67_181\">versement en num\u00e9raire r\u00e9alis\u00e9 par le groupe Euro Disney au </span><span class=\"S67EE S2D2 S2DE S2\" id=\"t68_181\">travers de Val d\u2019Europe Promotion </span><span class=\"S67EF S2D2 S2DE S2\" id=\"t69_181\">SAS </span><span class=\"S67F0 S2D2 S2DE S2\" id=\"t6a_181\">; </span><span class=\"S67F1 S2D2 S2DE S2\" id=\"t6b_181\">\u00e0 la conclusion d\u2019un accord commercial entre le Groupe </span><span class=\"S67F2 S2DB S2DE S2\" id=\"t6c_181\">E </span><span class=\"S67F3 S2D2 S2DE S2\" id=\"t6d_181\">Pierre </span><span class=\"S67F4 S2D2 S2DE S2\" id=\"t6e_181\">&amp; </span><span class=\"S67F5 S2D2 S2DE S2\" id=\"t6f_181\">Vacances-Center Parcs et EDA </span><span class=\"S67F6 S2D2 S2DE S2\" id=\"t6g_181\">; </span><span class=\"S67F7 S2D2 S2DE S2\" id=\"t6h_181\">du fait de la sortie d\u2019EDA du p\u00f4le VNT, \u00e0 la mainlev\u00e9e des </span><span class=\"S1CCB S2DB S2DE S2\" id=\"t6i_181\">E </span><span class=\"S67F8 S2D2 S2DE S2\" id=\"t6j_181\">garanties qu\u2019EDA avait consenties \u00e0 la SCI Nature \u00c9quipements </span><span class=\"S67F9 S2D2 S2DE S2\" id=\"t6k_181\">1 </span><span class=\"S67FA S2D2 S2DE S2\" id=\"t6l_181\">et \u00e0 DLE, \u00e9tant pr\u00e9cis\u00e9 que Pierre </span><span class=\"S67FB S2D2 S2DE S2\" id=\"t6m_181\">et </span><span class=\"S67FC S2D2 S2DE S2\" id=\"t6n_181\">Vacances a en revanche </span><span class=\"S67FD S2D2 S2DE S2\" id=\"t6o_181\">maintenu les garanties accord\u00e9es dans le cadre des baux en </span><span class=\"S2350 S2D2 S2DE S2\" id=\"t6p_181\">vigueur </span><span class=\"S67FE S2D2 S2DE S2\" id=\"t6q_181\">en </span><span class=\"S67FF S2D2 S2DE S2\" id=\"t6r_181\">les </span><span class=\"S6800 S2D2 S2DE S2\" id=\"t6s_181\">adaptant </span><span class=\"S6801 S2D2 S2DE S2\" id=\"t6t_181\">au </span><span class=\"S6802 S2D2 S2DE S2\" id=\"t6u_181\">nouveau </span><span class=\"S6803 S2D2 S2DE S2\" id=\"t6v_181\">p\u00e9rim\u00e8tre </span><span class=\"S6804 S2D2 S2DE S2\" id=\"t6w_181\">\u2013 </span><span class=\"S6805 S2D2 S2DE S2\" id=\"t6x_181\">ces </span><span class=\"S6806 S2D2 S2DE S2\" id=\"t6y_181\">modifications ont \u00e9t\u00e9 prises en compte lors de la n\u00e9gociation </span><span class=\"S6807 S2D2 S2DE S2\" id=\"t6z_181\">d\u2019avenants au Bail \u00c9quipements et au Bail DLE, lesdits avenants </span><span class=\"S4C1 S2D2 S2DE S2\" id=\"t70_181\">ayant \u00e9galement \u00e9t\u00e9 sign\u00e9 au </span><span class=\"S6808 S2DC S2DE S2\" id=\"t71_181\">closing </span><span class=\"S6809 S2D2 S2DE S2\" id=\"t72_181\">; </span><span class=\"S6810 S2D2 S2DE S2\" id=\"t7_182\">\u00e0 la cession par VNVE des terrains de la tranche T1A2, des terrains </span><span class=\"S1CF6 S2DB S2DE S2\" id=\"t8_182\">E </span><span class=\"S6811 S2D2 S2DE S2\" id=\"t9_182\">de la tranche T1B et des terrains dits \u00ab </span><span class=\"S6812 S2D2 S2DE S2\" id=\"ta_182\">Merlons </span><span class=\"S6813 S2D2 S2DE S2\" id=\"tb_182\">\u00bb au profit des </span><span class=\"S6814 S2D2 S2DE S2\" id=\"tc_182\">SNC de projet Bois du Jariel et L\u2019\u00c9pinette, constitu\u00e9es pour les </span><span class=\"S50A3 S2D2 S2DE S2\" id=\"td_182\">besoins des op\u00e9rations </span><span class=\"S6815 S2D2 S2DE S2\" id=\"te_182\">; </span><span class=\"S6816 S2D2 S2DE S2\" id=\"tf_182\">\u00e0 la conclusion par la SNC Bois du Jariel d\u2019une vente en l\u2019\u00e9tat futur </span><span class=\"S50A5 S2DB S2DE S2\" id=\"tg_182\">E </span><span class=\"S6817 S2D2 S2DE S2\" id=\"th_182\">d\u2019ach\u00e8vement (VEFA) portant sur les terrains de la tranche T1A2 </span><span class=\"S3996 S2D2 S2DE S2\" id=\"ti_182\">avec la </span><span class=\"S6818 S2D2 S2DE S2\" id=\"tj_182\">SAS Nature H\u00e9bergements </span><span class=\"S6819 S2D2 S2DE S2\" id=\"tk_182\">2 </span><span class=\"S681A S2D2 S2DE S2\" id=\"tl_182\">; </span><span class=\"S681B S2D2 S2DE S2\" id=\"tm_182\">\u00e0 la conclusion par VNT en qualit\u00e9 de preneur d\u2019un bail </span><span class=\"S468B S2DB S2DE S2\" id=\"tn_182\">E </span><span class=\"S681C S2D2 S2DE S2\" id=\"to_182\">commercial en l\u2019\u00e9tat futur d\u2019ach\u00e8vement avec la </span><span class=\"S681D S2D2 S2DE S2\" id=\"tp_182\">SAS Nature </span><span class=\"S6422 S2D2 S2DE S2\" id=\"tq_182\">H\u00e9bergements </span><span class=\"S681E S2D2 S2DE S2\" id=\"tr_182\">2. </span><span class=\"S681F S2D2 S1648 S2\" id=\"ts_182\">\u00c0 la suite de cette op\u00e9ration, le Groupe a pris le contr\u00f4le des huit </span><span class=\"S6820 S2D2 S1648 S2\" id=\"tt_182\">entit\u00e9s du p\u00f4le Villages Nature </span><span class=\"S6821 S2D5 S68E5 S2\" id=\"tu_182\">\u00ae </span><span class=\"S6822 S2D2 S1648 S2\" id=\"tv_182\">et les consolide par int\u00e9gration globale </span><span class=\"S6823 S2D2 S1648 S2\" id=\"tw_182\">depuis le 13 </span><span class=\"S6824 S2D2 S1648 S2\" id=\"tx_182\">d\u00e9cembre 2022, les nouveaux pourcentages d\u2019int\u00e9r\u00eats </span><span class=\"S6825 S2D2 S1648 S2\" id=\"ty_182\">dans chaque entit\u00e9 sont pr\u00e9sent\u00e9s dans la note </span><span class=\"S6826 S2D2 S1648 S2\" id=\"tz_182\">3. Le prix d\u2019acquisition </span><span class=\"S6827 S2D2 S1648 S2\" id=\"t10_182\">est essentiellement compos\u00e9 de l\u2019apport en num\u00e9raire du pr\u00e9paiement </span><span class=\"S6828 S2D2 S1648 S2\" id=\"t11_182\">de loyer. Cette op\u00e9ration a eu pour cons\u00e9quence d\u2019augmenter le bilan </span><span class=\"S6829 S2D2 S1648 S2\" id=\"t12_182\">du Groupe en date d\u2019acquisition d\u2019environ 200 </span><span class=\"S682A S2D2 S1648 S2\" id=\"t13_182\">millions d\u2019euros avant </span><span class=\"S682B S2D2 S1648 S2\" id=\"t14_182\">mise \u00e0 la juste valeur des actifs et passifs, principalement les </span><span class=\"S682C S2D2 S1648 S2\" id=\"t15_182\">immobilisations corporelles et droits d\u2019utilisation pour 146 </span><span class=\"S682D S2D2 S1648 S2\" id=\"t16_182\">millions </span><span class=\"S682E S2D2 S1648 S2\" id=\"t17_182\">d\u2019euros. Le p\u00f4le Villages Nature </span><span class=\"S682F S2D5 S68E5 S2\" id=\"t18_182\">\u00ae </span><span class=\"S6830 S2D2 S1648 S2\" id=\"t19_182\">a contribu\u00e9 au chiffre d\u2019affaires annuel </span><span class=\"S1EC7 S2D2 S1648 S2\" id=\"t1a_182\">pour 57,7 </span><span class=\"S6831 S2D2 S1648 S2\" id=\"t1b_182\">millions depuis le 13 </span><span class=\"S6832 S2D2 S1648 S2\" id=\"t1c_182\">d\u00e9cembre, date de sa prise de contr\u00f4le. </span><span class=\"S6833 S2D2 S124C S2\" id=\"t1d_182\">La prise de contr\u00f4le s\u2019analyse comme la cession de la quote-part </span><span class=\"S6834 S2D2 S124C S2\" id=\"t1e_182\">ant\u00e9rieurement d\u00e9tenue et une nouvelle acquisition \u00e0 la date de la </span><span class=\"S6835 S2D2 S124C S2\" id=\"t1f_182\">prise de contr\u00f4le. La premi\u00e8re consolidation en int\u00e9gration globale </span><span class=\"S6836 S2D2 S124C S2\" id=\"t1g_182\">appelle un exercice de mise \u00e0 la juste valeur de l\u2019ensemble des actifs </span><span class=\"S6837 S2D2 S124C S2\" id=\"t1h_182\">et passifs de l\u2019ensemble du p\u00f4le Villages Nature </span><span class=\"S6838 S2D5 S124C S2\" id=\"t1i_182\">\u00ae </span><span class=\"S6839 S2D2 S124C S2\" id=\"t1j_182\">. La diff\u00e9rence entre </span><span class=\"S683A S2D2 S124C S2\" id=\"t1k_182\">la situation nette r\u00e9\u00e9valu\u00e9e et la valeur des titres a \u00e9t\u00e9 comptabilis\u00e9e </span><span class=\"S683B S2D2 S124C S2\" id=\"t1l_182\">en compte de r\u00e9sultat en autres charges et produits op\u00e9rationnels. Y </span><span class=\"S274F S2D2 S124C S2\" id=\"t1m_182\">compris </span><span class=\"S683C S2D2 S124C S2\" id=\"t1n_182\">l\u2019effet </span><span class=\"S683D S2D2 S124C S2\" id=\"t1o_182\">de </span><span class=\"S683E S2D2 S124C S2\" id=\"t1p_182\">la </span><span class=\"S683F S2D2 S124C S2\" id=\"t1q_182\">perte </span><span class=\"S6840 S2D2 S124C S2\" id=\"t1r_182\">sur </span><span class=\"S6841 S2D2 S124C S2\" id=\"t1s_182\">cession </span><span class=\"S6842 S2D2 S124C S2\" id=\"t1t_182\">de </span><span class=\"S6843 S2D2 S124C S2\" id=\"t1u_182\">la </span><span class=\"S6844 S2D2 S124C S2\" id=\"t1v_182\">quote-part </span><span class=\"S6845 S2D2 S124C S2\" id=\"t1w_182\">ant\u00e9rieurement d\u00e9tenue et la mise \u00e0 la juste valeur des actifs et </span><span class=\"S6846 S2D2 S124C S2\" id=\"t1x_182\">passifs du p\u00f4le, l\u2019impact de la prise de contr\u00f4le s\u2019\u00e9tablit \u00e0 9,7 </span><span class=\"S6847 S2D2 S124C S2\" id=\"t1y_182\">millions </span><span class=\"S6848 S2D2 S124C S2\" id=\"t1z_182\">d\u2019euros et constitue un \u00e9cart d\u2019acquisition n\u00e9gatif (ou </span><span class=\"S6849 S2DC S124C S2\" id=\"t20_182\">badwill</span><span class=\"S684A S2D2 S124C S2\" id=\"t21_182\">). Le </span><span class=\"S684B S2D2 S124C S2\" id=\"t22_182\">badwill li\u00e9 \u00e0 cette op\u00e9ration s\u2019explique par l\u2019obligation du partenaire </span><span class=\"S684C S2D2 S124C S2\" id=\"t23_182\">de la co entreprise (Euro Disney Associ\u00e9s) de c\u00e9der sa participation et </span><span class=\"S684D S2D2 S124C S2\" id=\"t24_182\">de renoncer au projet de d\u00e9veloppement du parc existant lui </span><span class=\"S684E S2D2 S124C S2\" id=\"t25_182\">permettant d\u2019atteindre la taille critique n\u00e9cessaire pour \u00eatre rentable, </span><span class=\"S684F S2D2 S124C S2\" id=\"t26_182\">dans un contexte o\u00f9 il lui \u00e9tait impossible de r\u00e9aliser des synergies et </span><span class=\"S6850 S2D2 S124C S2\" id=\"t27_182\">o\u00f9 le d\u00e9veloppement du parc, n\u00e9cessaire pour atteindre la rentabilit\u00e9 </span><span class=\"S1834 S2D2 S124C S2\" id=\"t28_182\">attendue, n\u00e9cessitait la mobilisation de capitaux suppl\u00e9mentaires. </span><span class=\"S6851 S2D2 S2E1 S2\" id=\"t29_182\">Dans le cadre de l\u2019exercice de mise \u00e0 la juste valeur des actifs et </span><span class=\"S6852 S2D2 S2E1 S2\" id=\"t2a_182\">passifs du p\u00f4le Villages Nature </span><span class=\"S6853 S2D5 S2E1 S2\" id=\"t2b_182\">\u00ae </span><span class=\"S6854 S2D2 S2E1 S2\" id=\"t2c_182\">, le Groupe a mandat\u00e9 des experts </span><span class=\"S6855 S2D2 S2E1 S2\" id=\"t2d_182\">ind\u00e9pendants afin de fiabiliser l\u2019\u00e9valuation \u00e0 la juste valeur des actifs </span><span class=\"S6856 S2D2 S2E1 S2\" id=\"t2e_182\">et passifs acquis \u00e0 l\u2019issue de cette transaction. Les ajustements de </span><span class=\"S6857 S2D2 S2E1 S2\" id=\"t2f_182\">valeur enregistr\u00e9s en conclusion de la mission des experts sont </span><span class=\"S6858 S2D2 S2E1 S2\" id=\"t2g_182\">venus ajuster les actifs et passifs du p\u00e9rim\u00e8tre acquis et donc le </span><span class=\"S268 S2DC S2E1 S2\" id=\"t2h_182\">badwill </span><span class=\"S6859 S2D2 S2E1 S2\" id=\"t2i_182\">de l\u2019op\u00e9ration. Ils concernent essentiellement la valeur des </span><span class=\"S685A S2D2 S2E1 S2\" id=\"t2j_182\">stocks r\u00e9siduels port\u00e9s par les SNC et la valeur du droit d\u2019utilisation </span><span class=\"S685B S2D2 S2E1 S2\" id=\"t2k_182\">relatif aux \u00e9quipements centraux du parc (incluant l\u2019Aqualagon). </span><span class=\"S685C S2D8 S2\" id=\"t2l_182\">2.4 \u2013 Mise en place de couvertures de taux </span><span class=\"S685D S2D2 S2DE S2\" id=\"t2m_182\">Suite aux Op\u00e9rations de Restructuration et de Refinancement </span><span class=\"S685E S2D2 S2DE S2\" id=\"t2n_182\">intervenues le 16 </span><span class=\"S685F S2D2 S2DE S2\" id=\"t2o_182\">septembre 2022, l\u2019essentiel de la dette du Groupe </span><span class=\"S6860 S2D2 S2DE S2\" id=\"t2p_182\">a \u00e9t\u00e9 r\u00e9install\u00e9e \u00e0 un horizon de 5 </span><span class=\"S6861 S2D2 S2DE S2\" id=\"t2q_182\">ans. L\u2019environnement incertain </span><span class=\"S6862 S2D2 S2DE S2\" id=\"t2r_182\">actuel sur les taux d\u2019int\u00e9r\u00eat a amen\u00e9 le Groupe \u00e0 faire le choix de </span><span class=\"S6863 S2D2 S2DE S2\" id=\"t2s_182\">couvrir sa dette quasi exclusivement \u00e0 taux variable contre une </span><span class=\"S6864 S2D2 S2DE S2\" id=\"t2t_182\">hausse des taux significative par la mise en place d\u2019achat d\u2019options </span><span class=\"S6865 S2D2 S2DE S2\" id=\"t2u_182\">de taux (CAP). Cette couverture a \u00e9t\u00e9 document\u00e9e par le Groupe en </span><span class=\"S6866 S2D2 S2DE S2\" id=\"t2v_182\">conformit\u00e9 avec la norme IFRS </span><span class=\"S6867 S2D2 S2DE S2\" id=\"t2w_182\">9 </span><span class=\"S6868 S2D2 S2DE S2\" id=\"t2x_182\">relative aux instruments </span><span class=\"S23BA S2D2 S2DE S2\" id=\"t2y_182\">financiers </span><span class=\"S6869 S2D2 S2DE S2\" id=\"t2z_182\">sous forme de couverture de flux de tr\u00e9sorerie. </span><span class=\"S686A S2D2 S2DE S2\" id=\"t30_182\">La valeur temps des options achet\u00e9es a \u00e9t\u00e9 assimil\u00e9e au co\u00fbt de </span><span class=\"S686B S2D2 S2DE S2\" id=\"t31_182\">couverture conform\u00e9ment \u00e0 la possibilit\u00e9 offerte par la norme. Par </span><span class=\"S686C S2D2 S2DE S2\" id=\"t32_182\">cons\u00e9quent, les variations de la valeur temps de ces options ont \u00e9t\u00e9 </span><span class=\"S686D S2D2 S2DE S2\" id=\"t33_182\">comptabilis\u00e9es dans les autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S686E S2D2 S2DE S2\" id=\"t34_182\">La valeur intrins\u00e8que de ces options constitue un instrument de </span><span class=\"S686F S2D2 S2DE S2\" id=\"t35_182\">couverture parfaitement efficace dont les variations sont \u00e9galement </span><span class=\"S342 S2D2 S2DE S2\" id=\"t36_182\">comptabilis\u00e9es dans les autres \u00e9l\u00e9ments du r\u00e9sultat global. </span><span class=\"S6870 S2D2 S2DE S2\" id=\"t37_182\">L\u2019amortissement de la prime d\u2019origine et les coupons courus et </span><span class=\"S6871 S2D2 S2DE S2\" id=\"t38_182\">\u00e9chus sur les </span><span class=\"S6872 S2DC S2DE S2\" id=\"t39_182\">caps </span><span class=\"S6873 S2D2 S2DE S2\" id=\"t3a_182\">impactent le r\u00e9sultat financier, en contrepartie </span><span class=\"S2211 S2D2 S2DE S2\" id=\"t3b_182\">des OCI et par sym\u00e9trie avec la dette couverte. </span><span class=\"S6874 S2D2 S2DE S2\" id=\"t3c_182\">Les options mises en place en novembre </span><span class=\"S6875 S2D2 S2DE S2\" id=\"t3d_182\">2022 couvriront jusqu\u2019en </span><span class=\"S22EC S2D2 S2DE S2\" id=\"t3e_182\">juin </span><span class=\"S6876 S2D2 S2DE S2\" id=\"t3f_182\">2024 un nominal de 136,5 </span><span class=\"S6877 S2D2 S2DE S2\" id=\"t3g_182\">millions d\u2019euros de dette, ce qui </span><span class=\"S5BF2 S2D2 S2DE S2\" id=\"t3h_182\">repr\u00e9sente </span><span class=\"S6878 S2D2 S2DE S2\" id=\"t3i_182\">89 </span><span class=\"S6879 S2D2 S2DE S2\" id=\"t3j_182\">% </span><span class=\"S687A S2D2 S2DE S2\" id=\"t3k_182\">de </span><span class=\"S687B S2D2 S2DE S2\" id=\"t3l_182\">la </span><span class=\"S687C S2D2 S2DE S2\" id=\"t3m_182\">dette </span><span class=\"S687D S2D2 S2DE S2\" id=\"t3n_182\">\u00e0 </span><span class=\"S687E S2D2 S2DE S2\" id=\"t3o_182\">taux </span><span class=\"S687F S2D2 S2DE S2\" id=\"t3p_182\">variable </span><span class=\"S6880 S2D2 S2DE S2\" id=\"t3q_182\">port\u00e9e </span><span class=\"S6881 S2D2 S2DE S2\" id=\"t3r_182\">par </span><span class=\"S438 S2D2 S2DE S2\" id=\"t3s_182\">Pierre </span><span class=\"S6882 S2D2 S2DE S2\" id=\"t3t_182\">et </span><span class=\"S6883 S2D2 S2DE S2\" id=\"t3u_182\">Vacances </span><span class=\"S6884 S2D2 S2DE S2\" id=\"t3v_182\">SA. Elle dispose d\u2019un </span><span class=\"S6885 S2DC S2DE S2\" id=\"t3w_182\">strike </span><span class=\"S6886 S2D2 S2DE S2\" id=\"t3x_182\">\u00e0 2,0 </span><span class=\"S6887 S2D2 S2DE S2\" id=\"t3y_182\">% sur l\u2019euribor </span><span class=\"S6888 S2D2 S2DE S2\" id=\"t3z_182\">3 </span><span class=\"S6889 S2D2 S2DE S2\" id=\"t40_182\">mois. Pour la mise en place de ces options, le Groupe a vers\u00e9 une </span><span class=\"S22FC S2D2 S2DE S2\" id=\"t41_182\">prime de 2,0 </span><span class=\"S688A S2D2 S2DE S2\" id=\"t42_182\">millions d\u2019euros. </span><span class=\"S688B S2D2 S2DE S2\" id=\"t43_182\">Les options mises en place en juillet </span><span class=\"S688C S2D2 S2DE S2\" id=\"t44_182\">2023 couvriront jusqu\u2019en </span><span class=\"S63CC S2D2 S2DE S2\" id=\"t45_182\">juin </span><span class=\"S688D S2D2 S2DE S2\" id=\"t46_182\">2025 un nominal de 34,1 </span><span class=\"S688E S2D2 S2DE S2\" id=\"t47_182\">millions d\u2019euros de dette. Elle dispose </span><span class=\"S3791 S2D2 S2DE S2\" id=\"t48_182\">d\u2019un </span><span class=\"S688F S2DC S2DE S2\" id=\"t49_182\">strike </span><span class=\"S6890 S2D2 S2DE S2\" id=\"t4a_182\">\u00e0 3,0 </span><span class=\"S6891 S2D2 S2DE S2\" id=\"t4b_182\">% sur l\u2019euribor 3 </span><span class=\"S6892 S2D2 S2DE S2\" id=\"t4c_182\">mois. Pour la mise en place de ces </span><span class=\"S6893 S2D2 S2DE S2\" id=\"t4d_182\">options, le Groupe a vers\u00e9 une prime de 0,3 </span><span class=\"S6894 S2D2 S2DE S2\" id=\"t4e_182\">million d\u2019euros. </span><span class=\"S6895 S2D2 S2DE S2\" id=\"t4f_182\">Au 30 </span><span class=\"S6896 S2D2 S2DE S2\" id=\"t4g_182\">septembre 2023, la juste valeur des options comptabilis\u00e9es </span><span class=\"S6897 S2D2 S2DE S2\" id=\"t4h_182\">sous forme de couverture de flux de tr\u00e9sorerie est de 2,1 </span><span class=\"S6898 S2D2 S2DE S2\" id=\"t4i_182\">millions </span><span class=\"S6899 S2D2 S2DE S2\" id=\"t4j_182\">d\u2019euros. La r\u00e9serve constitu\u00e9e dans les autres \u00e9l\u00e9ments du r\u00e9sultat </span><span class=\"S689A S2D2 S2DE S2\" id=\"t4k_182\">global et relative \u00e0 ces m\u00eames options apr\u00e8s effet de l\u2019imposition </span><span class=\"S689B S2D2 S2DE S2\" id=\"t4l_182\">diff\u00e9r\u00e9e est de 0,7 </span><span class=\"S689C S2D2 S2DE S2\" id=\"t4m_182\">million d\u2019euros \u00e0 la m\u00eame date. L\u2019impact de ces </span><span class=\"S25FA S2DC S2DE S2\" id=\"t4n_182\">caps </span><span class=\"S689D S2D2 S2DE S2\" id=\"t4o_182\">dans le r\u00e9sultat financier de l\u2019exercice 2022/2023 est de </span><span class=\"S689E S2D2 S2DE S2\" id=\"t4p_182\">- </span><span class=\"S689F S2D2 S2DE S2\" id=\"t4q_182\">1,1 </span><span class=\"S68A0 S2D2 S2DE S2\" id=\"t4r_182\">million d\u2019euros. </span><span class=\"S68A1 S2D8 S2\" id=\"t4s_182\">2.5 \u2013 Senioriales </span><span class=\"S68A2 S2D2 S2DE S2\" id=\"t4t_182\">\u00c0 la date de la cl\u00f4ture des comptes arr\u00eat\u00e9s au 30 </span><span class=\"S68A3 S2D2 S2DE S2\" id=\"t4u_182\">septembre 2023, </span><span class=\"S68A4 S2D2 S2DE S2\" id=\"t4v_182\">le Groupe est engag\u00e9 dans un processus de cession des activit\u00e9s </span><span class=\"S68A5 S2D2 S2DE S2\" id=\"t4w_182\">d\u2019exploitation \u00e0 bail des r\u00e9sidences Senioriales. Le Groupe a </span><span class=\"S68A6 S2D2 S2DE S2\" id=\"t4x_182\">notamment re\u00e7u une lettre d\u2019int\u00e9r\u00eat le 31 </span><span class=\"S68A7 S2D2 S2DE S2\" id=\"t4y_182\">juillet 2023 qui s\u2019est </span><span class=\"S68A8 S2D2 S2DE S2\" id=\"t4z_182\">concr\u00e9tis\u00e9e par la signature d\u2019une lettre d\u2019exclusivit\u00e9 le 18 </span><span class=\"S68A9 S2D2 S2DE S2\" id=\"t50_182\">octobre </span><span class=\"S68AA S2D2 S2DE S2\" id=\"t51_182\">2023 concernant les activit\u00e9s cit\u00e9es. Cet accord d'exclusivit\u00e9 est \u00e0 </span><span class=\"SD8B S2D2 S2DE S2\" id=\"t52_182\">\u00e9ch\u00e9ance au 29 f\u00e9vrier 2024. </span><span class=\"S68AB S2D2 S2DE S2\" id=\"t53_182\">Le p\u00e9rim\u00e8tre concern\u00e9 par cette offre a donc \u00e9t\u00e9 reclass\u00e9 le </span><span class=\"S4FCC S2D2 S2DE S2\" id=\"t54_182\">30 </span><span class=\"S68AC S2D2 S2DE S2\" id=\"t55_182\">septembre 2023 sur les lignes sp\u00e9cifiques du bilan pr\u00e9vues pour </span><span class=\"S68AD S2D2 S2DE S2\" id=\"t56_182\">les actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s car ils respectent les trois crit\u00e8res de </span><span class=\"S2D90 S2D2 S2DE S2\" id=\"t57_182\">la norme IFRS </span><span class=\"S68AE S2D2 S2DE S2\" id=\"t58_182\">5, \u00e0 savoir </span><span class=\"S68AF S2D2 S2DE S2\" id=\"t59_182\">: </span><span class=\"S68B0 S2D2 S2DE S2\" id=\"t5a_182\">sa valeur comptable sera recouvr\u00e9e principalement par le biais </span><span class=\"S68B1 S2DB S2DE S2\" id=\"t5b_182\">E </span><span class=\"S68B2 S2D2 S2DE S2\" id=\"t5c_182\">d\u2019une transaction de vente plut\u00f4t que par l\u2019utilisation continue </span><span class=\"S68B3 S2D2 S2DE S2\" id=\"t5d_182\">; </span><span class=\"S68B4 S2D2 S2DE S2\" id=\"t5e_182\">l\u2019actif est disponible en vue de la vente imm\u00e9diate dans son \u00e9tat </span><span class=\"S68B5 S2DB S2DE S2\" id=\"t5f_182\">E </span><span class=\"S68B6 S2D2 S2DE S2\" id=\"t5g_182\">actuel (sous r\u00e9serve uniquement des conditions qui sont </span><span class=\"S68B7 S2D2 S2DE S2\" id=\"t5h_182\">habituelles et coutumi\u00e8res pour la vente de tels actifs) </span><span class=\"S68B8 S2D2 S2DE S2\" id=\"t5i_182\">; </span><span class=\"S233E S2D2 S2DE S2\" id=\"t5j_182\">sa vente est hautement probable dans les douze mois. </span><span class=\"S68B9 S2DB S2DE S2\" id=\"t5k_182\">E </span><span class=\"S68BA S2D2 S2DE S2\" id=\"t5l_182\">Le p\u00e9rim\u00e8tre Senioriales concern\u00e9 ne r\u00e9pond pas \u00e0 la d\u00e9finition </span><span class=\"S68BB S2D2 S2DE S2\" id=\"t5m_182\">d\u2019une activit\u00e9 abandonn\u00e9e au sens des normes IFRS car il ne </span><span class=\"S68BC S2D2 S2DE S2\" id=\"t5n_182\">respecte aucune des trois conditions \u00e9dict\u00e9es par les normes sur le </span><span class=\"S68BD S2D2 S2DE S2\" id=\"t5o_182\">sujet notamment il ne constitue pas une ligne d\u2019activit\u00e9 principale </span><span class=\"S68BE S2D2 S2DE S2\" id=\"t5p_182\">et distincte dans l\u2019information sectorielle. En cons\u00e9quence, seul le </span><span class=\"S68BF S2D2 S2DE S2\" id=\"t5q_182\">bilan a \u00e9t\u00e9 retrait\u00e9 pour l\u2019arr\u00eat\u00e9 des comptes annuels 2022/2023 </span><span class=\"S68C0 S2D2 S2DE S2\" id=\"t5r_182\">: </span><span class=\"S68C1 S2D2 S2DE S2\" id=\"t5s_182\">l\u2019ensemble des actifs et des passifs du p\u00e9rim\u00e8tre Senioriales </span><span class=\"S68C2 S2D2 S2DE S2\" id=\"t5t_182\">concern\u00e9 a \u00e9t\u00e9 reclass\u00e9 sur des lignes uniques en bas du bilan </span><span class=\"S68C3 S2D2 S2DE S2\" id=\"t5u_182\">appel\u00e9es \u00ab </span><span class=\"S68C4 S2D2 S2DE S2\" id=\"t5v_182\">actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S68C5 S2D2 S2DE S2\" id=\"t5w_182\">\u00bb et \u00ab </span><span class=\"S68C6 S2D2 S2DE S2\" id=\"t5x_182\">dettes li\u00e9es aux actifs </span><span class=\"S68C7 S2D2 S2DE S2\" id=\"t5y_182\">destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s </span><span class=\"S68C8 S2D2 S2DE S2\" id=\"t5z_182\">\u00bb. </span><span class=\"S68C9 S2D2 S2DE S2\" id=\"t60_182\">Avant le classement en actifs destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s, l\u2019entreprise doit </span><span class=\"S68CA S2D2 S2DE S2\" id=\"t61_182\">\u00e9valuer les actifs \u00e0 la valeur la plus basse entre leur valeur </span><span class=\"S68CB S2D2 S2DE S2\" id=\"t62_182\">comptable et leur juste valeur nette des frais de cession \u00e0 la date du </span><span class=\"S68CC S2D2 S2DE S2\" id=\"t63_182\">reclassement </span><span class=\"S68CD S2D2 S2DE S2\" id=\"t64_182\">soit </span><span class=\"S68CE S2D2 S2DE S2\" id=\"t65_182\">le </span><span class=\"S68CF S2D2 S2DE S2\" id=\"t66_182\">30 </span><span class=\"S68D0 S2D2 S2DE S2\" id=\"t67_182\">septembre </span><span class=\"S68D1 S2D2 S2DE S2\" id=\"t68_182\">2023. </span><span class=\"S68D2 S2D2 S2DE S2\" id=\"t69_182\">L\u2019impact </span><span class=\"S68D3 S2D2 S2DE S2\" id=\"t6a_182\">de </span><span class=\"S68D4 S2D2 S2DE S2\" id=\"t6b_182\">la </span><span class=\"S68D5 S2D2 S2DE S2\" id=\"t6c_182\">revalorisation a \u00e9t\u00e9 constat\u00e9 en r\u00e9sultat op\u00e9rationnel non courant </span><span class=\"S68D6 S2D2 S2DE S2\" id=\"t6d_182\">(sur la ligne autres charges et autres produits op\u00e9rationnels) pour </span><span class=\"S68D7 S2D2 S2DE S2\" id=\"t6e_182\">un montant de 22,2 </span><span class=\"S68D8 S2D2 S2DE S2\" id=\"t6f_182\">millions d\u2019euros. </span><span class=\"S68D9 S2D2 S2DE S2\" id=\"t6g_182\">Le </span><span class=\"S68DA S2D2 S2DE S2\" id=\"t6h_182\">p\u00e9rim\u00e8tre </span><span class=\"S68DB S2D2 S2DE S2\" id=\"t6i_182\">Senioriales </span><span class=\"S68DC S2D2 S2DE S2\" id=\"t6j_182\">concern\u00e9 </span><span class=\"S68DD S2D2 S2DE S2\" id=\"t6k_182\">fait </span><span class=\"S68DE S2D2 S2DE S2\" id=\"t6l_182\">partie </span><span class=\"S68DF S2D2 S2DE S2\" id=\"t6m_182\">du </span><span class=\"S68E0 S2D2 S2DE S2\" id=\"t6n_182\">secteur </span><span class=\"S68E1 S2D2 S2DE S2\" id=\"t6o_182\">op\u00e9rationnel \u00ab </span><span class=\"S68E2 S2D2 S2DE S2\" id=\"t6p_182\">Grands projets et Senioriales </span><span class=\"S68E3 S2D2 S2DE S2\" id=\"t6q_182\">\u00bb. Le reclassement est </span><span class=\"S68E4 S2D2 S2DE S2\" id=\"t6r_182\">donc comptabilis\u00e9 sur ce secteur. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f31603": {
   "value": "<span class=\"S66E4 S2D8 S2\" id=\"tx_180\">1.34 \u2013 Prise en compte du risque climatique </span><span class=\"S66E5 S2D2 S2DE S2\" id=\"ty_180\">Pour la pr\u00e9paration de ses \u00e9tats financiers, le Groupe a analys\u00e9 et </span><span class=\"S66E6 S2D2 S2DE S2\" id=\"tz_180\">pris en compte les cons\u00e9quences du changement climatique et de </span><span class=\"S66E7 S2D2 S2DE S2\" id=\"t10_180\">la transition vers une \u00e9conomie d\u00e9carbon\u00e9e. Les risques identifi\u00e9s </span><span class=\"S5EA3 S2D2 S2DE S2\" id=\"t11_180\">par le Groupe sont </span><span class=\"S66E8 S2D2 S2DE S2\" id=\"t12_180\">: </span><span class=\"S66E9 S2D2 S2DE S2\" id=\"t13_180\">des risques physiques et dommages mat\u00e9riels directement </span><span class=\"S5B05 S2DB S2DE S2\" id=\"t14_180\">E </span><span class=\"S66EA S2D2 S2DE S2\" id=\"t15_180\">caus\u00e9s par les ph\u00e9nom\u00e8nes m\u00e9t\u00e9orologiques et climatiques </span><span class=\"S1D5B S2D2 S2DE S2\" id=\"t16_180\">ponctuels mais extr\u00eames (temp\u00eates, inondations, gr\u00eale, </span><span class=\"S66EB S2D2 S2DE S2\" id=\"t17_180\">etc.) </span><span class=\"S66EC S2D2 S2DE S2\" id=\"t18_180\">; </span><span class=\"S66ED S2D2 S2DE S2\" id=\"t19_180\">des risques physiques chroniques s\u2019installant sur le long terme </span><span class=\"S5BD4 S2DB S2DE S2\" id=\"t1a_180\">E </span><span class=\"S66EE S2D2 S2DE S2\" id=\"t1b_180\">(baisse de l\u2019enneigement, \u00e9rosion, mont\u00e9e des eaux, </span><span class=\"S66EF S2D2 S2DE S2\" id=\"t1c_180\">etc.) </span><span class=\"S66F0 S2D2 S2DE S2\" id=\"t1d_180\">; </span><span class=\"S66F1 S2D2 S2DE S2\" id=\"t1e_180\">des risques li\u00e9s \u00e0 l\u2019adaptation des processus op\u00e9rationnels aux </span><span class=\"S50BF S2DB S2DE S2\" id=\"t1f_180\">E </span><span class=\"S50C0 S2D2 S2DE S2\" id=\"t1g_180\">nouvelles </span><span class=\"S66F2 S2D2 S2DE S2\" id=\"t1h_180\">conditions </span><span class=\"S66F3 S2D2 S2DE S2\" id=\"t1i_180\">d\u2019exploitation </span><span class=\"S66F4 S2D2 S2DE S2\" id=\"t1j_180\">(restrictions </span><span class=\"S66F5 S2D2 S2DE S2\" id=\"t1k_180\">d\u2019eaux, </span><span class=\"S744 S2D2 S2DE S2\" id=\"t1l_180\">modifications des conditions d\u2019approvisionnement, </span><span class=\"S66F6 S2D2 S2DE S2\" id=\"t1m_180\">etc.) </span><span class=\"S66F7 S2D2 S2DE S2\" id=\"t1n_180\">; </span><span class=\"S66F8 S2D2 S2DE S2\" id=\"t1o_180\">des risques de transition r\u00e9sultant des effets de la mise en place </span><span class=\"S5B14 S2DB S2DE S2\" id=\"t1p_180\">E </span><span class=\"S66F9 S2D2 S2DE S2\" id=\"t1q_180\">d\u2019un mod\u00e8le \u00e9conomique bas-carbone (risques r\u00e9glementaires, </span><span class=\"S66FA S2D2 S2DE S2\" id=\"t1r_180\">fiscaux et juridiques) ou de la modification de la demande des </span><span class=\"S5B1E S2D2 S2DE S2\" id=\"t1s_180\">clients Tourisme. </span><span class=\"S66FB S2D2 S2DE S2\" id=\"t1t_180\">Ces risques pourraient avoir plusieurs effets sur l\u2019activit\u00e9 du Groupe </span><span class=\"S257 S2D2 S2DE S2\" id=\"t1u_180\">et notamment </span><span class=\"S66FC S2D2 S2DE S2\" id=\"t1v_180\">: </span><span class=\"S66FD S2D2 S2DE S2\" id=\"t1w_180\">un changement des conditions d\u2019exploitation entra\u00eenant une </span><span class=\"S41F0 S2DB S2DE S2\" id=\"t1x_180\">E </span><span class=\"S66FE S2D2 S2DE S2\" id=\"t1y_180\">hausse des co\u00fbts des sites </span><span class=\"S66FF S2D2 S2DE S2\" id=\"t1z_180\">; </span><span class=\"S6700 S2D2 S2DE S2\" id=\"t20_180\">une hausse des co\u00fbts d\u2019entretien, des co\u00fbts d\u2019assurance ou une </span><span class=\"S504 S2DB S2DE S2\" id=\"t21_180\">E </span><span class=\"S6701 S2D2 S2DE S2\" id=\"t22_180\">baisse de la valeur des sites entra\u00een\u00e9es par les d\u00e9g\u00e2ts mat\u00e9riels </span><span class=\"S1FCF S2D2 S2DE S2\" id=\"t23_180\">cons\u00e9quence des \u00e9v\u00e8nements extr\u00eames </span><span class=\"S6702 S2D2 S2DE S2\" id=\"t24_180\">; </span><span class=\"S6703 S2D2 S2DE S2\" id=\"t25_180\">un changement des conditions de s\u00e9jour avec un impact sur la </span><span class=\"S348 S2DB S2DE S2\" id=\"t26_180\">E </span><span class=\"S4053 S2D2 S2DE S2\" id=\"t27_180\">satisfaction client et donc la demande </span><span class=\"S6704 S2D2 S2DE S2\" id=\"t28_180\">; </span><span class=\"S6705 S2D2 S2DE S2\" id=\"t29_180\">un renforcement de la r\u00e9glementation et de la fiscalit\u00e9 </span><span class=\"S6CE S2DB S2DE S2\" id=\"t2a_180\">E </span><span class=\"S46EA S2D2 S2DE S2\" id=\"t2b_180\">environnementale entra\u00eenant une hausse des co\u00fbts. </span><span class=\"S6706 S2D2 S2DE S2\" id=\"t2c_180\">Ces risques seront toutefois accompagn\u00e9s d\u2019opportunit\u00e9s autour du </span><span class=\"S6707 S2D2 S2DE S2\" id=\"t2d_180\">d\u00e9veloppement d\u2019un nouveau tourisme plus adapt\u00e9 aux nouvelles </span><span class=\"S1205 S2D2 S2DE S2\" id=\"t2e_180\">conditions climatiques. </span><span class=\"S6708 S2D2 S2DE S2\" id=\"t2f_180\">Le Groupe observe, \u00e0 date, que les incidences financi\u00e8res des </span><span class=\"S6709 S2D2 S2DE S2\" id=\"t2g_180\">d\u00e9gradations directement li\u00e9es \u00e0 des \u00e9v\u00e8nements climatiques </span><span class=\"S670A S2D2 S2DE S2\" id=\"t2h_180\">extr\u00eames pass\u00e9s n\u2019ont pas ou peu affect\u00e9s les r\u00e9sultats financiers </span><span class=\"S670B S2D2 S2DE S2\" id=\"t2i_180\">du Groupe, en raison des couvertures d\u2019assurances souscrites. \u00c0 </span><span class=\"S670C S2D2 S2DE S2\" id=\"t2j_180\">noter que le Groupe est proportionnellement peu implant\u00e9 dans </span><span class=\"S120B S2D2 S2DE S2\" id=\"t2k_180\">des zones \u00e0 tr\u00e8s forte exposition aux risques climatiques actuels. </span><span class=\"S670D S2D2 S2DE S2\" id=\"t2l_180\">Par ailleurs, le Groupe acc\u00e9l\u00e8re sa transition \u00e9cologique et s\u2019est fix\u00e9 </span><span class=\"S670E S2D2 S2DE S2\" id=\"t2m_180\">pour objectif de r\u00e9duire ses \u00e9missions de gaz \u00e0 effet de serre, selon </span><span class=\"S670F S2D2 S2DE S2\" id=\"t2n_180\">une trajectoire valid\u00e9e par l\u2019organisme SBTi. La Direction a, pour </span><span class=\"S6710 S2D2 S2DE S2\" id=\"t2o_180\">cela, </span><span class=\"S6711 S2D2 S2DE S2\" id=\"t2p_180\">int\u00e9gr\u00e9 </span><span class=\"S6712 S2D2 S2DE S2\" id=\"t2q_180\">dans </span><span class=\"S6713 S2D2 S2DE S2\" id=\"t2r_180\">son </span><span class=\"S6714 S2D2 S2DE S2\" id=\"t2s_180\">plan </span><span class=\"S6715 S2D2 S2DE S2\" id=\"t2t_180\">R\u00e9Invention </span><span class=\"S6716 S2D2 S2DE S2\" id=\"t2u_180\">d\u2019importants </span><span class=\"S6717 S2D2 S2DE S2\" id=\"t2v_180\">investissements de r\u00e9novation pour r\u00e9duire l\u2019impact carbone de son </span><span class=\"S6718 S2D2 S2DE S2\" id=\"t2w_180\">parc actuel et int\u00e8gre syst\u00e9matiquement une analyse des risques </span><span class=\"S29B0 S2D2 S2DE S2\" id=\"t2x_180\">climatiques pour les nouveaux projets de d\u00e9veloppement. </span><span class=\"S6719 S2D2 S2DE S2\" id=\"t2y_180\">Pour l\u2019exercice 2022/2023, il n\u2019y a pas eu d\u2019impact significatif sur les </span><span class=\"S671A S2D2 S2DE S2\" id=\"t2z_180\">jugements et estimations retenus pour l\u2019\u00e9laboration des \u00e9tats </span><span class=\"S671B S2D2 S2DE S2\" id=\"t30_180\">financiers en l\u2019absence d\u2019effets significatifs attendus sur l\u2019\u00e9volution </span><span class=\"S671C S2D2 S2DE S2\" id=\"t31_180\">du chiffre d\u2019affaires ou de la marge \u00e0 court et moyen terme. Pour </span><span class=\"S671D S2D2 S2DE S2\" id=\"t32_180\">arriver \u00e0 cette conclusion, le Groupe a notamment v\u00e9rifi\u00e9 sa </span><span class=\"S671E S2D2 S2DE S2\" id=\"t33_180\">capacit\u00e9 \u00e0 exploiter les actifs n\u00e9cessaires \u00e0 la r\u00e9alisation de son </span><span class=\"S671F S2DC S2DE S2\" id=\"t34_180\">Business Plan</span><span class=\"S6720 S2D2 S2DE S2\" id=\"t35_180\">. \u00c0 court terme, l\u2019exposition actuelle du Groupe </span><span class=\"S6721 S2D2 S2DE S2\" id=\"t36_180\">appara\u00eet comme limit\u00e9e compte tenu de la typologie et la </span><span class=\"S6722 S2D2 S2DE S2\" id=\"t37_180\">localisation g\u00e9ographique de ses actifs. Les risques et opportunit\u00e9s </span><span class=\"S6723 S2D2 S2DE S2\" id=\"t38_180\">li\u00e9s au changement climatique, qui pourraient affecter les revenus </span><span class=\"S6724 S2D2 S2DE S2\" id=\"t39_180\">du Groupe \u00e0 long terme, ne peuvent \u00eatre \u00e9valu\u00e9s aujourd\u2019hui de </span><span class=\"S6725 S2D2 S2DE S2\" id=\"t3a_180\">mani\u00e8re fiable. </span>",
   "dimensions": {
    "concept": "PVCP:InformationsRelativesAuxRisquesClimatiques",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f33738": {
   "value": "<span class=\"S6D48 S625A S2DF S2\" id=\"t7_188\">Information sectorielle </span><span class=\"S6D49 S625B S2\" id=\"t8_188\">Informations par secteur op\u00e9rationnel </span><span class=\"S6D4A S625C S2\" id=\"t9_188\">Note </span><span class=\"S6D4B S625C S2\" id=\"ta_188\">4 </span><span class=\"S12F2 S2D2 S2DE S2\" id=\"tb_188\">Le Groupe Pierre </span><span class=\"S6D4C S2D2 S2DE S2\" id=\"tc_188\">&amp; </span><span class=\"S6D4D S2D2 S2DE S2\" id=\"td_188\">Vacances-Center Parcs est organis\u00e9 autour </span><span class=\"S6D4E S2D2 S2DE S2\" id=\"te_188\">: </span><span class=\"S6D4F S2D2 S2DE S2\" id=\"tf_188\">de </span><span class=\"S6D50 S2DC S2DE S2\" id=\"tg_188\">Business Lines </span><span class=\"S6D51 S2D2 S2DE S2\" id=\"th_188\">autonomes int\u00e9grant les fonctions supports et </span><span class=\"S3426 S2DB S2DE S2\" id=\"ti_188\">E </span><span class=\"S468E S2D2 S2DE S2\" id=\"tj_188\">ma\u00eetrisant la totalit\u00e9 de leur cha\u00eene de valeur </span><span class=\"S6D52 S2D2 S2DE S2\" id=\"tk_188\">; </span><span class=\"S6D53 S2D2 S2DE S2\" id=\"tl_188\">d\u2019une Direction Grands Projets organis\u00e9e autour des projets de </span><span class=\"S6D54 S2DB S2DE S2\" id=\"tm_188\">E </span><span class=\"S1FC2 S2D2 S2DE S2\" id=\"tn_188\">d\u00e9veloppement </span><span class=\"S6D55 S2D2 S2DE S2\" id=\"to_188\">; </span><span class=\"S6D56 S2D2 S2DE S2\" id=\"tp_188\">d\u2019un p\u00f4le </span><span class=\"S6D57 S2DC S2DE S2\" id=\"tq_188\">Corporate </span><span class=\"S6D58 S2D2 S2DE S2\" id=\"tr_188\">all\u00e9g\u00e9 et concentr\u00e9 sur les fonctions </span><span class=\"S424F S2DB S2DE S2\" id=\"ts_188\">E </span><span class=\"S6D59 S2D2 S2DE S2\" id=\"tt_188\">transverses strat\u00e9giques, en soutien aux </span><span class=\"S6D5A S2DC S2DE S2\" id=\"tu_188\">Business Lines</span><span class=\"S6D5B S2D2 S2DE S2\" id=\"tv_188\">. </span><span class=\"S6D5C S2D2 S2DE S2\" id=\"tw_188\">Conform\u00e9ment \u00e0 la norme IFRS </span><span class=\"S6D5D S2D2 S2DE S2\" id=\"tx_188\">8, l\u2019information sectorielle du </span><span class=\"S6D5E S2D2 S2DE S2\" id=\"ty_188\">Groupe refl\u00e8te cette organisation interne. Ainsi, les r\u00e9sultats </span><span class=\"S4F66 S2D2 S2DE S2\" id=\"tz_188\">financiers </span><span class=\"S6D5F S2D2 S2DE S2\" id=\"t10_188\">du </span><span class=\"S6D60 S2D2 S2DE S2\" id=\"t11_188\">Groupe </span><span class=\"S6D61 S2D2 S2DE S2\" id=\"t12_188\">sont </span><span class=\"S6D62 S2D2 S2DE S2\" id=\"t13_188\">pr\u00e9sent\u00e9s </span><span class=\"S6D63 S2D2 S2DE S2\" id=\"t14_188\">selon </span><span class=\"S6D64 S2D2 S2DE S2\" id=\"t15_188\">les </span><span class=\"S6D65 S2D2 S2DE S2\" id=\"t16_188\">secteurs </span><span class=\"S850 S2D2 S2DE S2\" id=\"t17_188\">op\u00e9rationnels suivants </span><span class=\"S6D66 S2D2 S2DE S2\" id=\"t18_188\">: </span><span class=\"S6D67 S2D3 S2DE S2\" id=\"t19_188\">le secteur op\u00e9rationnel Center Parcs</span><span class=\"S6D68 S2D2 S2DE S2\" id=\"t1a_188\">, regroupant </span><span class=\"S6D69 S2D2 S2DE S2\" id=\"t1b_188\">: </span><span class=\"S630C S2DB S2DE S2\" id=\"t1c_188\">E </span><span class=\"S6D6A S2D2 S2DE S2\" id=\"t1d_188\">l\u2019exploitation des Domaines commercialis\u00e9s sous les marques </span><span class=\"S6D6B S722 S2DE S2\" id=\"t1e_188\">\u2013 </span><span class=\"S6D6C S2D2 S2DE S2\" id=\"t1f_188\">Center Parcs, Sunparks et Villages Nature </span><span class=\"S6D6D S2D5 S2DE S2\" id=\"t1g_188\">\u00ae </span><span class=\"S6D6E S2D2 S2DE S2\" id=\"t1h_188\">, </span><span class=\"S6D6F S2D2 S2DE S2\" id=\"t1i_188\">les activit\u00e9s de construction/r\u00e9novation d\u2019actifs touristiques et </span><span class=\"S6D70 S722 S2DE S2\" id=\"t1j_188\">\u2013 </span><span class=\"S6D71 S2D2 S2DE S2\" id=\"t1k_188\">de commercialisation immobili\u00e8re aux Pays-Bas, en Allemagne </span><span class=\"S6D72 S2D2 S2DE S2\" id=\"t1l_188\">et en Belgique </span><span class=\"S6D73 S2D2 S2DE S2\" id=\"t1m_188\">; </span><span class=\"S6D74 S2D3 S2DE S2\" id=\"t1n_188\">le secteur op\u00e9rationnel Pierre </span><span class=\"S6D75 S2D3 S2DE S2\" id=\"t1o_188\">&amp; </span><span class=\"S6D76 S2D3 S2DE S2\" id=\"t1p_188\">Vacances</span><span class=\"S6D77 S2D2 S2DE S2\" id=\"t1q_188\">, regroupant </span><span class=\"S6D78 S2D2 S2DE S2\" id=\"t1r_188\">: </span><span class=\"S4424 S2DB S2DE S2\" id=\"t1s_188\">E </span><span class=\"S6D79 S2D2 S2DE S2\" id=\"t1t_188\">l\u2019activit\u00e9 touristique r\u00e9alis\u00e9e en France et en Espagne sous les </span><span class=\"S6D7A S722 S2DE S2\" id=\"t1u_188\">\u2013 </span><span class=\"S6D7B S2D2 S2DE S2\" id=\"t1v_188\">marques Pierre </span><span class=\"S6D7C S2D2 S2DE S2\" id=\"t1w_188\">&amp; </span><span class=\"S6D7D S2D2 S2DE S2\" id=\"t1x_188\">Vacances et maeva.com, </span><span class=\"S6D7E S2D2 S2DE S2\" id=\"t1y_188\">l\u2019activit\u00e9 immobili\u00e8re en Espagne, </span><span class=\"S6D7F S722 S2DE S2\" id=\"t1z_188\">\u2013 </span><span class=\"S6D80 S2D2 S2DE S2\" id=\"t20_188\">l\u2019activit\u00e9 de la Direction de l\u2019</span><span class=\"S6D81 S2DC S2DE S2\" id=\"t21_188\">Asset management </span><span class=\"S6D82 S2D2 S2DE S2\" id=\"t22_188\">(en charge </span><span class=\"S6D83 S722 S2DE S2\" id=\"t23_188\">\u2013 </span><span class=\"S6D84 S2D2 S2DE S2\" id=\"t24_188\">notamment de la relation avec les bailleurs individuels et </span><span class=\"S6D85 S2D2 S2DE S2\" id=\"t25_188\">institutionnels) </span><span class=\"S6D86 S2D2 S2DE S2\" id=\"t26_188\">; </span><span class=\"S6D87 S2D3 S2DE S2\" id=\"t27_188\">le secteur op\u00e9rationnel Adagio</span><span class=\"S6D88 S2D2 S2DE S2\" id=\"t28_188\">, regroupant </span><span class=\"S6D89 S2D2 S2DE S2\" id=\"t29_188\">: </span><span class=\"S6D8A S2DB S2DE S2\" id=\"t2a_188\">E </span><span class=\"S6D8B S2D2 S2DE S2\" id=\"t2b_188\">l\u2019exploitation des r\u00e9sidences urbaines prises \u00e0 bail par le </span><span class=\"S6D8C S722 S2DE S2\" id=\"t2c_188\">\u2013 </span><span class=\"S6D8D S2D2 S2DE S2\" id=\"t2d_188\">Groupe Pierre </span><span class=\"S6D8E S2D2 S2DE S2\" id=\"t2e_188\">&amp; </span><span class=\"S6D8F S2D2 S2DE S2\" id=\"t2f_188\">Vacances-Center Parcs et confi\u00e9es en mandat </span><span class=\"S6D90 S2D2 S2DE S2\" id=\"t2g_188\">de gestion \u00e0 la joint-venture Adagio </span><span class=\"S6D91 S2D2 S2DE S2\" id=\"t2h_188\">SAS, </span><span class=\"S6D92 S2D2 S2DE S2\" id=\"t2i_188\">l\u2019exploitation </span><span class=\"S6D93 S2D2 S2DE S2\" id=\"t2j_188\">des </span><span class=\"S6D94 S2D2 S2DE S2\" id=\"t2k_188\">sites </span><span class=\"S6D95 S2D2 S2DE S2\" id=\"t2l_188\">directement </span><span class=\"S6D96 S2D2 S2DE S2\" id=\"t2m_188\">pris </span><span class=\"S6D97 S2D2 S2DE S2\" id=\"t2n_188\">\u00e0 </span><span class=\"S6D98 S2D2 S2DE S2\" id=\"t2o_188\">bail </span><span class=\"S6D99 S2D2 S2DE S2\" id=\"t2p_188\">par </span><span class=\"S6D9A S2D2 S2DE S2\" id=\"t2q_188\">la </span><span class=\"S6D9B S722 S2DE S2\" id=\"t2r_188\">\u2013 </span><span class=\"S6D9C S2D2 S2DE S2\" id=\"t2s_188\">joint-venture </span><span class=\"S6D9D S2D2 S2DE S2\" id=\"t2t_188\">; </span><span class=\"S6D9E S2D2 S2DE S2\" id=\"t2u_188\">un secteur op\u00e9rationnel regroupant </span><span class=\"S6D9F S2D2 S2DE S2\" id=\"t2v_188\">: </span><span class=\"S6DA0 S2DB S2DE S2\" id=\"t2w_188\">E </span><span class=\"S6DA1 S2D2 S2DE S2\" id=\"t2x_188\">la </span><span class=\"S6DA2 S2D3 S2DE S2\" id=\"t2y_188\">Direction des Grands Projets </span><span class=\"S6DA3 S2D2 S2DE S2\" id=\"t2z_188\">(en charge de la construction </span><span class=\"S6DA4 S722 S2DE S2\" id=\"t30_188\">\u2013 </span><span class=\"S6DA5 S2D2 S2DE S2\" id=\"t31_188\">et r\u00e9alisation des nouveaux actifs pour le compte du Groupe en </span><span class=\"S6DA6 S2D2 S2DE S2\" id=\"t32_188\">France), </span><span class=\"S6DA7 S2D3 S2DE S2\" id=\"t33_188\">Senioriales</span><span class=\"S6DA8 S2D2 S2DE S2\" id=\"t34_188\">, filiale de promotion immobili\u00e8re et d\u2019exploitation </span><span class=\"S6DA9 S722 S2DE S2\" id=\"t35_188\">\u2013 </span><span class=\"S6DAA S2D2 S2DE S2\" id=\"t36_188\">de r\u00e9sidences non m\u00e9dicalis\u00e9es pour seniors autonomes </span><span class=\"S6DAB S2D2 S2DE S2\" id=\"t37_188\">; </span><span class=\"S6DAC S2D3 S2DE S2\" id=\"t38_188\">le secteur op\u00e9rationnel </span><span class=\"S6DAD S110D S2DE S2\" id=\"t39_188\">Corporate </span><span class=\"S6DAE S2D2 S2DE S2\" id=\"t3a_188\">regroupant les activit\u00e9s de </span><span class=\"S6DAF S2DB S2DE S2\" id=\"t3b_188\">E </span><span class=\"S6DB0 S2D2 S2DE S2\" id=\"t3c_188\">Holding. </span><span class=\"S6DB1 S2D2 S2DE S2\" id=\"t3d_188\">Par ailleurs, les \u00e9l\u00e9ments financiers du reporting interne Groupe </span><span class=\"S6DB2 S2D2 S2DE S2\" id=\"t3e_188\">sont suivis </span><span class=\"S6DB3 S2D2 S2DE S2\" id=\"t3f_188\">: </span><span class=\"S6DB4 S2D2 S2DE S2\" id=\"t3g_188\">hors incidence de l\u2019application d\u2019IFRS </span><span class=\"S6DB5 S2D2 S2DE S2\" id=\"t3h_188\">16 pour l\u2019ensemble des </span><span class=\"S6DB6 S2DB S2DE S2\" id=\"t3i_188\">E </span><span class=\"S6DB7 S2D2 S2DE S2\" id=\"t3j_188\">\u00e9tats financiers. En effet, dans le reporting financier interne du </span><span class=\"S6DB8 S2D2 S2DE S2\" id=\"t3k_188\">Groupe, </span><span class=\"S6DB9 S2D2 S2DE S2\" id=\"t3l_188\">la </span><span class=\"S6DBA S2D2 S2DE S2\" id=\"t3m_188\">charge </span><span class=\"S6DBB S2D2 S2DE S2\" id=\"t3n_188\">de </span><span class=\"S6DBC S2D2 S2DE S2\" id=\"t3o_188\">loyers </span><span class=\"S6DBD S2D2 S2DE S2\" id=\"t3p_188\">est </span><span class=\"S6DBE S2D2 S2DE S2\" id=\"t3q_188\">reconnue </span><span class=\"S6DBF S2D2 S2DE S2\" id=\"t3r_188\">en </span><span class=\"S6DC0 S2D2 S2DE S2\" id=\"t3s_188\">charge </span><span class=\"S6DC1 S2D2 S2DE S2\" id=\"t3t_188\">op\u00e9rationnelle. Les \u00e9conomies de loyers, obtenues sous la forme </span><span class=\"S6DC2 S2D2 S2DE S2\" id=\"t3u_188\">d\u2019avoirs, de franchises ou d\u2019\u00e9mission de bons s\u00e9jours, sont </span><span class=\"S6DC3 S2D2 S2DE S2\" id=\"t3v_188\">reconnues en d\u00e9duction de la charge op\u00e9rationnelle au moment </span><span class=\"S6DC4 S2D2 S2DE S2\" id=\"t3w_188\">o\u00f9 la dette de loyers est \u00e9teinte juridiquement. En revanche, </span><span class=\"S6DC5 S2D2 S2DE S2\" id=\"t3x_188\">selon la norme IFRS </span><span class=\"S6DC6 S2D2 S2DE S2\" id=\"t3y_188\">16, la charge de loyers est remplac\u00e9e par des </span><span class=\"S6DC7 S2D2 S2DE S2\" id=\"t3z_188\">int\u00e9r\u00eats financiers et par la charge d\u2019amortissement lin\u00e9aire sur la </span><span class=\"S6DC8 S2D2 S2DE S2\" id=\"t40_188\">dur\u00e9e de location du droit d\u2019utilisation. Les \u00e9conomies de loyer </span><span class=\"S6DC9 S2D2 S2DE S2\" id=\"t41_188\">obtenues des bailleurs ne sont pas reconnues au compte de </span><span class=\"S6DCA S2D2 S2DE S2\" id=\"t42_188\">r\u00e9sultat, mais viennent en d\u00e9duction de la valeur du droit </span><span class=\"S6DCB S2D2 S2DE S2\" id=\"t43_188\">d\u2019utilisation et de l\u2019obligation locative, minorant d\u2019autant les </span><span class=\"S6DCC S2D2 S2DE S2\" id=\"t44_188\">amortissements et les frais financiers restant \u00e0 comptabiliser sur </span><span class=\"S6DCD S2D2 S2DE S2\" id=\"t45_188\">la dur\u00e9e r\u00e9siduelle des baux </span><span class=\"S6DCE S2D2 S2DE S2\" id=\"t46_188\">; </span><span class=\"S6DCF S2D2 S2DE S2\" id=\"t47_188\">avec la pr\u00e9sentation des co-entreprises selon la m\u00e9thode de </span><span class=\"S6DD0 S2DB S2DE S2\" id=\"t48_188\">E </span><span class=\"S6DD1 S2D2 S2DE S2\" id=\"t49_188\">l\u2019int\u00e9gration proportionnelle (donc hors application de la norme </span><span class=\"S6DD2 S2D2 S2DE S2\" id=\"t4a_188\">IFRS </span><span class=\"S6DD3 S2D2 S2DE S2\" id=\"t4b_188\">11) pour les \u00e9l\u00e9ments du compte de r\u00e9sultat. </span><span class=\"S6DD4 S2D2 S2DE S2\" id=\"t4c_188\">Les capitaux propres s\u2019\u00e9l\u00e8vent \u00e0 - </span><span class=\"S6DD5 S2D2 S2DE S2\" id=\"t4d_188\">425 </span><span class=\"S6DD6 S2D2 S2DE S2\" id=\"t4e_188\">772 </span><span class=\"S6DD7 S2D2 S2DE S2\" id=\"t4f_188\">milliers d\u2019euros au </span><span class=\"S6DD8 S2D2 S2DE S2\" id=\"t4g_188\">30 </span><span class=\"S6DD9 S2D2 S2DE S2\" id=\"t4h_188\">septembre </span><span class=\"S6DDA S2D2 S2DE S2\" id=\"t4i_188\">2023 </span><span class=\"S6DDB S2D2 S2DE S2\" id=\"t4j_188\">selon </span><span class=\"S6DDC S2D2 S2DE S2\" id=\"t4k_188\">le </span><span class=\"S6DDD S2D2 S2DE S2\" id=\"t4l_188\">r\u00e9f\u00e9rentiel </span><span class=\"S6DDE S2D2 S2DE S2\" id=\"t4m_188\">IFRS </span><span class=\"S6DDF S2D2 S2DE S2\" id=\"t4n_188\">(contre </span><span class=\"S6DE0 S2D2 S2DE S2\" id=\"t4o_188\">- </span><span class=\"S6DE1 S2D2 S2DE S2\" id=\"t4p_188\">355 </span><span class=\"S6DE2 S2D2 S2DE S2\" id=\"t4q_188\">576 </span><span class=\"S6DE3 S2D2 S2DE S2\" id=\"t4r_188\">milliers d\u2019euros au 30 </span><span class=\"S6DE4 S2D2 S2DE S2\" id=\"t4s_188\">septembre 2022) et \u00e0 hauteur de </span><span class=\"S6DE5 S2D2 S2DE S2\" id=\"t4t_188\">212 </span><span class=\"S6DE6 S2D2 S2DE S2\" id=\"t4u_188\">704 </span><span class=\"S6DE7 S2D2 S2DE S2\" id=\"t4v_188\">milliers </span><span class=\"S6DE8 S2D2 S2DE S2\" id=\"t4w_188\">d\u2019euros </span><span class=\"S6DE9 S2D2 S2DE S2\" id=\"t4x_188\">selon </span><span class=\"S6DEA S2D2 S2DE S2\" id=\"t4y_188\">le </span><span class=\"S6DEB S2D2 S2DE S2\" id=\"t4z_188\">Reporting </span><span class=\"S6DEC S2D2 S2DE S2\" id=\"t50_188\">Op\u00e9rationnel, </span><span class=\"S6DED S2D2 S2DE S2\" id=\"t51_188\">c\u2019est-\u00e0-dire avant retraitement de l\u2019incidence de la norme IFRS </span><span class=\"S6DEE S2D2 S2DE S2\" id=\"t52_188\">16 </span><span class=\"S6DEF S2D2 S2DE S2\" id=\"t53_188\">(contre 241 </span><span class=\"S6DF0 S2D2 S2DE S2\" id=\"t54_188\">018 </span><span class=\"S6DF1 S2D2 S2DE S2\" id=\"t55_188\">milliers d\u2019euros au 30 </span><span class=\"S6DF2 S2D2 S2DE S2\" id=\"t56_188\">septembre 2022). L\u2019\u00e9cart </span><span class=\"S6DF3 S2D2 S2DE S2\" id=\"t57_188\">entre les deux montants s\u2019explique par le choix du Groupe d\u2019une </span><span class=\"S6DF4 S2D2 S2DE S2\" id=\"t58_188\">application d\u2019IFRS </span><span class=\"S6DF5 S2D2 S2DE S2\" id=\"t59_188\">16 de mani\u00e8re r\u00e9trospective lors de sa mise en </span><span class=\"S6DF6 S2D2 S2DE S2\" id=\"t5a_188\">application au 1 </span><span class=\"S6DF7 S2D5 S2DE S2\" id=\"t5b_188\">er </span><span class=\"S6DF8 S2D2 S2DE S2\" id=\"t5c_188\">octobre 2019. </span><span class=\"S6DF9 S2D8 S2\" id=\"t7_189\">Donn\u00e9es au 30 </span><span class=\"S6DFA S2D8 S2\" id=\"t8_189\">septembre 2023 </span><span class=\"S6DFB SBD4 S2\" id=\"t9_189\">(en milliers d'euros) </span><span class=\"S6DFC SBD3 S2\" id=\"ta_189\">Center </span><span class=\"S6DFD SBD3 S2\" id=\"tb_189\">Parcs </span><span class=\"S6DFE SBD3 S2\" id=\"tc_189\">(y/c </span><span class=\"S6DFF SBD3 S2\" id=\"td_189\">VNT) </span><span class=\"S6E00 SBD3 S2\" id=\"te_189\">Pierre </span><span class=\"S6E01 SBD3 S2\" id=\"tf_189\">&amp; </span><span class=\"S6E02 SBD3 S2\" id=\"tg_189\">Vacances </span><span class=\"S6E03 SBD3 S2\" id=\"th_189\">Adagio </span><span class=\"S6E04 SBD3 S2\" id=\"ti_189\">Grands </span><span class=\"S6E05 SBD3 S2\" id=\"tj_189\">Projets &amp; </span><span class=\"S6E06 SBD3 S2\" id=\"tk_189\">Senio- </span><span class=\"S6E07 SBD3 S2\" id=\"tl_189\">riales </span><span class=\"S6E08 SBD3 S2\" id=\"tm_189\">Holding </span><span class=\"S6E09 S71F S2\" id=\"tn_189\">Total </span><span class=\"S6E0A S71F S2\" id=\"to_189\">Groupe </span><span class=\"S6E0B S71F S2\" id=\"tp_189\">Reporting </span><span class=\"S6E0C S71F S2\" id=\"tq_189\">Op\u00e9ra- </span><span class=\"S6E0D S71F S2\" id=\"tr_189\">tionnel </span><span class=\"S6E0E SBD3 S2\" id=\"ts_189\">Incidence </span><span class=\"S6E0F SBD3 S2\" id=\"tt_189\">de l'appli- </span><span class=\"S6E10 SBD3 S2\" id=\"tu_189\">cation </span><span class=\"S6E11 SBD3 S2\" id=\"tv_189\">d'IFRS 11 </span><span class=\"S6E12 SBD3 S2\" id=\"tw_189\">Incidence </span><span class=\"S6E13 SBD3 S2\" id=\"tx_189\">de l'appli- </span><span class=\"S6E14 SBD3 S2\" id=\"ty_189\">cation </span><span class=\"S6E15 SBD3 S2\" id=\"tz_189\">d'IFRS 16 </span><span class=\"S6E16 S71F S2\" id=\"t10_189\">Total </span><span class=\"S6E17 S71F S2\" id=\"t11_189\">Groupe </span><span class=\"S6E18 S71F S2\" id=\"t12_189\">Normes </span><span class=\"S6E19 S71F S2\" id=\"t13_189\">IFRS </span><span class=\"S30BA SBD5 S2\" id=\"t14_189\">Chiffre d\u2019affaires de l\u2019activit\u00e9 </span><span class=\"S6E1A SBD5 S2\" id=\"t15_189\">1 </span><span class=\"S6E1B SBD5 S2\" id=\"t16_189\">196 </span><span class=\"S6E1C SBD5 S2\" id=\"t17_189\">170 </span><span class=\"S6E1D SBD5 S2\" id=\"t18_189\">427 </span><span class=\"S6E1E SBD5 S2\" id=\"t19_189\">144 </span><span class=\"S6E1F SBD5 S2\" id=\"t1a_189\">232 </span><span class=\"S6E20 SBD5 S2\" id=\"t1b_189\">582 </span><span class=\"S6E21 SBD5 S2\" id=\"t1c_189\">84 </span><span class=\"S6E22 SBD5 S2\" id=\"t1d_189\">217 </span><span class=\"S6E23 SBD5 S2\" id=\"t1e_189\">19 </span><span class=\"S6E24 SBD5 S2\" id=\"t1f_189\">278 </span><span class=\"S6E25 SBD5 S2\" id=\"t1g_189\">1 </span><span class=\"S6E26 SBD5 S2\" id=\"t1h_189\">959 </span><span class=\"S6E27 SBD5 S2\" id=\"t1i_189\">390 </span><span class=\"S6E28 SBD5 S2\" id=\"t1j_189\">- </span><span class=\"S6E29 SBD5 S2\" id=\"t1k_189\">84 </span><span class=\"S6E2A SBD5 S2\" id=\"t1l_189\">862 </span><span class=\"S6E2B SBD5 S2\" id=\"t1m_189\">- </span><span class=\"S6E2C SBD5 S2\" id=\"t1n_189\">43 </span><span class=\"S6E2D SBD5 S2\" id=\"t1o_189\">319 </span><span class=\"S6E2E SBD5 S2\" id=\"t1p_189\">1 </span><span class=\"S6E2F SBD5 S2\" id=\"t1q_189\">831 </span><span class=\"S6E30 SBD5 S2\" id=\"t1r_189\">209 </span><span class=\"S1EB3 SBD5 S2\" id=\"t1s_189\">Chiffre d\u2019affaires entre </span><span class=\"SA5A SBD5 S2\" id=\"t1t_189\">groupes d\u2019activit\u00e9s </span><span class=\"S6E31 SBD5 S2\" id=\"t1u_189\">- </span><span class=\"S6E32 SBD5 S2\" id=\"t1v_189\">26 </span><span class=\"S6E33 SBD5 S2\" id=\"t1w_189\">135 </span><span class=\"S6E34 SBD5 S2\" id=\"t1x_189\">- </span><span class=\"S6E35 SBD5 S2\" id=\"t1y_189\">472 </span><span class=\"S6E36 SBD5 S2\" id=\"t1z_189\">- </span><span class=\"S6E37 SBD5 S2\" id=\"t20_189\">83 </span><span class=\"S6E38 SBD5 S2\" id=\"t21_189\">- </span><span class=\"S6E39 SBD5 S2\" id=\"t22_189\">375 </span><span class=\"S6E3A SBD5 S2\" id=\"t23_189\">- </span><span class=\"S6E3B SBD5 S2\" id=\"t24_189\">17 </span><span class=\"S6E3C SBD5 S2\" id=\"t25_189\">734 </span><span class=\"S6E3D SBD5 S2\" id=\"t26_189\">- </span><span class=\"S6E3E SBD5 S2\" id=\"t27_189\">44 </span><span class=\"S6E3F SBD5 S2\" id=\"t28_189\">799 </span><span class=\"S6E40 SBD5 S2\" id=\"t29_189\">54 </span><span class=\"S6E41 SBD5 S2\" id=\"t2a_189\">- </span><span class=\"S6E42 SBD5 S2\" id=\"t2b_189\">- </span><span class=\"S6E43 SBD5 S2\" id=\"t2c_189\">44 </span><span class=\"S6E44 SBD5 S2\" id=\"t2d_189\">744 </span><span class=\"S1EB8 SBD3 S2\" id=\"t2e_189\">Chiffre d\u2019affaires </span><span class=\"S6E45 SBD3 S2\" id=\"t2f_189\">1 </span><span class=\"S6E46 SBD3 S2\" id=\"t2g_189\">170 </span><span class=\"S6E47 SBD3 S2\" id=\"t2h_189\">035 </span><span class=\"S6E48 SBD3 S2\" id=\"t2i_189\">426 </span><span class=\"S6E49 SBD3 S2\" id=\"t2j_189\">672 </span><span class=\"S6E4A SBD3 S2\" id=\"t2k_189\">232 </span><span class=\"S6E4B SBD3 S2\" id=\"t2l_189\">499 </span><span class=\"S6E4C SBD3 S2\" id=\"t2m_189\">83 </span><span class=\"S6E4D SBD3 S2\" id=\"t2n_189\">842 </span><span class=\"S6E4E SBD3 S2\" id=\"t2o_189\">1 </span><span class=\"S6E4F SBD3 S2\" id=\"t2p_189\">544 </span><span class=\"S6E50 SBD3 S2\" id=\"t2q_189\">1 </span><span class=\"S6E51 SBD3 S2\" id=\"t2r_189\">914 </span><span class=\"S6E52 SBD3 S2\" id=\"t2s_189\">592 </span><span class=\"S6E53 SBD3 S2\" id=\"t2t_189\">- </span><span class=\"S6E54 SBD3 S2\" id=\"t2u_189\">84 </span><span class=\"S6E55 SBD3 S2\" id=\"t2v_189\">808 </span><span class=\"S6E56 SBD3 S2\" id=\"t2w_189\">- </span><span class=\"S6E57 SBD3 S2\" id=\"t2x_189\">43 </span><span class=\"S6E58 SBD3 S2\" id=\"t2y_189\">319 </span><span class=\"S6E59 SBD3 S2\" id=\"t2z_189\">1 </span><span class=\"S6E5A SBD3 S2\" id=\"t30_189\">786 </span><span class=\"S6E5B SBD3 S2\" id=\"t31_189\">465 </span><span class=\"S1EBB SBD5 S2\" id=\"t32_189\">Charge de loyers </span><span class=\"S1EBC SBD5 S2\" id=\"t33_189\">propri\u00e9taires </span><span class=\"S6E5C SBD5 S2\" id=\"t34_189\">- </span><span class=\"S6E5D SBD5 S2\" id=\"t35_189\">291 </span><span class=\"S6E5E SBD5 S2\" id=\"t36_189\">450 </span><span class=\"S6E5F SBD5 S2\" id=\"t37_189\">- </span><span class=\"S6E60 SBD5 S2\" id=\"t38_189\">97 </span><span class=\"S6E61 SBD5 S2\" id=\"t39_189\">003 </span><span class=\"S6E62 SBD5 S2\" id=\"t3a_189\">- </span><span class=\"S6E63 SBD5 S2\" id=\"t3b_189\">43 </span><span class=\"S6E64 SBD5 S2\" id=\"t3c_189\">169 </span><span class=\"S6E65 SBD5 S2\" id=\"t3d_189\">- </span><span class=\"S6E66 SBD5 S2\" id=\"t3e_189\">10 </span><span class=\"S6E67 SBD5 S2\" id=\"t3f_189\">119 </span><span class=\"S6E68 SBD5 S2\" id=\"t3g_189\">- </span><span class=\"S6E69 SBD5 S2\" id=\"t3h_189\">- </span><span class=\"S6E6A SBD5 S2\" id=\"t3i_189\">441 </span><span class=\"S6E6B SBD5 S2\" id=\"t3j_189\">741 </span><span class=\"S6E6C SBD5 S2\" id=\"t3k_189\">- </span><span class=\"S6E6D SBD5 S2\" id=\"t3l_189\">5 </span><span class=\"S6E6E SBD5 S2\" id=\"t3m_189\">993 </span><span class=\"S6E6F SBD5 S2\" id=\"t3n_189\">405 </span><span class=\"S6E70 SBD5 S2\" id=\"t3o_189\">933 </span><span class=\"S6E71 SBD5 S2\" id=\"t3p_189\">- </span><span class=\"S2BFB SBD5 S2\" id=\"t3q_189\">41 </span><span class=\"S2BFC SBD5 S2\" id=\"t3r_189\">801 </span><span class=\"S1EBF SBD3 S2\" id=\"t3s_189\">EBITDA ajust\u00e9 </span><span class=\"S6E72 S1ABD S2\" id=\"t3t_189\">(1) </span><span class=\"S6E73 SBD3 S2\" id=\"t3u_189\">137 </span><span class=\"S6E74 SBD3 S2\" id=\"t3v_189\">997 </span><span class=\"S6E75 SBD3 S2\" id=\"t3w_189\">10 </span><span class=\"S6E76 SBD3 S2\" id=\"t3x_189\">146 </span><span class=\"S6E77 SBD3 S2\" id=\"t3y_189\">34 </span><span class=\"S6E78 SBD3 S2\" id=\"t3z_189\">409 </span><span class=\"S6E79 SBD3 S2\" id=\"t40_189\">- </span><span class=\"S6E7A SBD3 S2\" id=\"t41_189\">35 </span><span class=\"S6E7B SBD3 S2\" id=\"t42_189\">679 </span><span class=\"S6E7C SBD3 S2\" id=\"t43_189\">- </span><span class=\"S6E7D SBD3 S2\" id=\"t44_189\">9 </span><span class=\"S6E7E SBD3 S2\" id=\"t45_189\">816 </span><span class=\"S6E7F SBD3 S2\" id=\"t46_189\">137 </span><span class=\"S6E80 SBD3 S2\" id=\"t47_189\">058 </span><span class=\"S6E81 SBD3 S2\" id=\"t48_189\">- </span><span class=\"S6E82 SBD3 S2\" id=\"t49_189\">13 </span><span class=\"S6E83 SBD3 S2\" id=\"t4a_189\">721 </span><span class=\"S6E84 SBD3 S2\" id=\"t4b_189\">396 </span><span class=\"S6E85 SBD3 S2\" id=\"t4c_189\">946 </span><span class=\"S5E0F SBD3 S2\" id=\"t4d_189\">520 </span><span class=\"S5A40 SBD3 S2\" id=\"t4e_189\">283 </span><span class=\"SAB3 SBD5 S2\" id=\"t4f_189\">Dotations op\u00e9rationnelles </span><span class=\"S2F8 SBD5 S2\" id=\"t4g_189\">nettes aux amortissements </span><span class=\"SA6D SBD5 S2\" id=\"t4h_189\">et </span><span class=\"S6E86 SBD5 S2\" id=\"t4i_189\">provisions </span><span class=\"S6E87 SBD5 S2\" id=\"t4j_189\">- </span><span class=\"S6E88 SBD5 S2\" id=\"t4k_189\">30 </span><span class=\"S6E89 SBD5 S2\" id=\"t4l_189\">431 </span><span class=\"S6E8A SBD5 S2\" id=\"t4m_189\">- </span><span class=\"S6E8B SBD5 S2\" id=\"t4n_189\">11 </span><span class=\"S6E8C SBD5 S2\" id=\"t4o_189\">630 </span><span class=\"S6E8D SBD5 S2\" id=\"t4p_189\">- </span><span class=\"S6E8E SBD5 S2\" id=\"t4q_189\">4 </span><span class=\"S6E8F SBD5 S2\" id=\"t4r_189\">976 </span><span class=\"S6E90 SBD5 S2\" id=\"t4s_189\">186 </span><span class=\"S6E91 SBD5 S2\" id=\"t4t_189\">- </span><span class=\"S6E92 SBD5 S2\" id=\"t4u_189\">116 </span><span class=\"S6E93 SBD5 S2\" id=\"t4v_189\">- </span><span class=\"S6E94 SBD5 S2\" id=\"t4w_189\">46 </span><span class=\"S6E95 SBD5 S2\" id=\"t4x_189\">967 </span><span class=\"S6E96 SBD5 S2\" id=\"t4y_189\">2 </span><span class=\"S6E97 SBD5 S2\" id=\"t4z_189\">281 </span><span class=\"S6E98 SBD5 S2\" id=\"t50_189\">- </span><span class=\"S6E99 SBD5 S2\" id=\"t51_189\">220 </span><span class=\"S6E9A SBD5 S2\" id=\"t52_189\">442 </span><span class=\"S6E9B SBD5 S2\" id=\"t53_189\">- </span><span class=\"SB88 SBD5 S2\" id=\"t54_189\">265 </span><span class=\"SB89 SBD5 S2\" id=\"t55_189\">128 </span><span class=\"S166B SBD3 S2\" id=\"t56_189\">R\u00e9sultat Op\u00e9rationnel </span><span class=\"S166D SBD3 S2\" id=\"t57_189\">Courant </span><span class=\"S6E9C SBD3 S2\" id=\"t58_189\">107 </span><span class=\"S6E9D SBD3 S2\" id=\"t59_189\">566 </span><span class=\"S6E9E SBD3 S2\" id=\"t5a_189\">- </span><span class=\"S6E9F SBD3 S2\" id=\"t5b_189\">1 </span><span class=\"S6EA0 SBD3 S2\" id=\"t5c_189\">484 </span><span class=\"S6EA1 SBD3 S2\" id=\"t5d_189\">29 </span><span class=\"S6EA2 SBD3 S2\" id=\"t5e_189\">433 </span><span class=\"S6EA3 SBD3 S2\" id=\"t5f_189\">- </span><span class=\"S6EA4 SBD3 S2\" id=\"t5g_189\">35 </span><span class=\"S6EA5 SBD3 S2\" id=\"t5h_189\">493 </span><span class=\"S6EA6 SBD3 S2\" id=\"t5i_189\">- </span><span class=\"S6EA7 SBD3 S2\" id=\"t5j_189\">9 </span><span class=\"S6EA8 SBD3 S2\" id=\"t5k_189\">931 </span><span class=\"S6EA9 SBD3 S2\" id=\"t5l_189\">90 </span><span class=\"S6EAA SBD3 S2\" id=\"t5m_189\">091 </span><span class=\"S6EAB SBD3 S2\" id=\"t5n_189\">- </span><span class=\"S6EAC SBD3 S2\" id=\"t5o_189\">11 </span><span class=\"S6EAD SBD3 S2\" id=\"t5p_189\">440 </span><span class=\"S6EAE SBD3 S2\" id=\"t5q_189\">176 </span><span class=\"S6EAF SBD3 S2\" id=\"t5r_189\">504 </span><span class=\"S6EB0 SBD3 S2\" id=\"t5s_189\">255 </span><span class=\"S6EB1 SBD3 S2\" id=\"t5t_189\">155 </span><span class=\"S1390 SBD5 S2\" id=\"t5u_189\">Autres charges et produits </span><span class=\"S14C3 SBD5 S2\" id=\"t5v_189\">op\u00e9rationnels </span><span class=\"S6EB2 SBD5 S2\" id=\"t5w_189\">- </span><span class=\"S6EB3 SBD5 S2\" id=\"t5x_189\">36 </span><span class=\"S6EB4 SBD5 S2\" id=\"t5y_189\">789 </span><span class=\"S6EB5 SBD5 S2\" id=\"t5z_189\">- </span><span class=\"S6EB6 SBD5 S2\" id=\"t60_189\">649 </span><span class=\"S6EB7 SBD5 S2\" id=\"t61_189\">- </span><span class=\"S6EB8 SBD5 S2\" id=\"t62_189\">51 </span><span class=\"S6EB9 SBD5 S2\" id=\"t63_189\">- </span><span class=\"S6EBA SBD5 S2\" id=\"t64_189\">56 </span><span class=\"S6EBB SBD5 S2\" id=\"t65_189\">468 </span><span class=\"S6EBC SBD5 S2\" id=\"t66_189\">34 </span><span class=\"S6EBD SBD5 S2\" id=\"t67_189\">866 </span><span class=\"S6EBE SBD5 S2\" id=\"t68_189\">- </span><span class=\"S6EBF SBD5 S2\" id=\"t69_189\">59 </span><span class=\"S6EC0 SBD5 S2\" id=\"t6a_189\">091 </span><span class=\"S6EC1 SBD5 S2\" id=\"t6b_189\">613 </span><span class=\"S6EC2 SBD5 S2\" id=\"t6c_189\">- </span><span class=\"S6EC3 SBD5 S2\" id=\"t6d_189\">7 </span><span class=\"S6EC4 SBD5 S2\" id=\"t6e_189\">655 </span><span class=\"S6EC5 SBD5 S2\" id=\"t6f_189\">- </span><span class=\"S6EC6 SBD5 S2\" id=\"t6g_189\">66 </span><span class=\"S6EC7 SBD5 S2\" id=\"t6h_189\">133 </span><span class=\"S6EC8 SBD3 S2\" id=\"t6i_189\">R\u00c9SULTAT OP\u00c9RATIONNEL </span><span class=\"S6EC9 SBD3 S2\" id=\"t6j_189\">70 </span><span class=\"S6ECA SBD3 S2\" id=\"t6k_189\">777 </span><span class=\"S6ECB SBD3 S2\" id=\"t6l_189\">- </span><span class=\"S6ECC SBD3 S2\" id=\"t6m_189\">2 </span><span class=\"S6ECD SBD3 S2\" id=\"t6n_189\">133 </span><span class=\"S6ECE SBD3 S2\" id=\"t6o_189\">29 </span><span class=\"S6ECF SBD3 S2\" id=\"t6p_189\">382 </span><span class=\"S6ED0 SBD3 S2\" id=\"t6q_189\">- </span><span class=\"S6ED1 SBD3 S2\" id=\"t6r_189\">91 </span><span class=\"S6ED2 SBD3 S2\" id=\"t6s_189\">960 </span><span class=\"S4A36 SBD3 S2\" id=\"t6t_189\">24 </span><span class=\"S6ED3 SBD3 S2\" id=\"t6u_189\">935 </span><span class=\"S6ED4 SBD3 S2\" id=\"t6v_189\">31 </span><span class=\"S6ED5 SBD3 S2\" id=\"t6w_189\">001 </span><span class=\"S6ED6 SBD3 S2\" id=\"t6x_189\">- </span><span class=\"S6ED7 SBD3 S2\" id=\"t6y_189\">10 </span><span class=\"S6ED8 SBD3 S2\" id=\"t6z_189\">828 </span><span class=\"S6ED9 SBD3 S2\" id=\"t70_189\">168 </span><span class=\"S6EDA SBD3 S2\" id=\"t71_189\">849 </span><span class=\"S2C0A SBD3 S2\" id=\"t72_189\">189 </span><span class=\"S2C0B SBD3 S2\" id=\"t73_189\">022 </span><span class=\"S18F5 SBD5 S2\" id=\"t74_189\">Investissements de la p\u00e9riode </span><span class=\"S6EDB SBD5 S2\" id=\"t75_189\">- </span><span class=\"S6EDC SBD5 S2\" id=\"t76_189\">78 </span><span class=\"S6EDD SBD5 S2\" id=\"t77_189\">636 </span><span class=\"S6EDE SBD5 S2\" id=\"t78_189\">- </span><span class=\"S6EDF SBD5 S2\" id=\"t79_189\">15 </span><span class=\"S6EE0 SBD5 S2\" id=\"t7a_189\">045 </span><span class=\"S6EE1 SBD5 S2\" id=\"t7b_189\">- </span><span class=\"S6EE2 SBD5 S2\" id=\"t7c_189\">10 </span><span class=\"S6EE3 SBD5 S2\" id=\"t7d_189\">008 </span><span class=\"S6EE4 SBD5 S2\" id=\"t7e_189\">- </span><span class=\"S6EE5 SBD5 S2\" id=\"t7f_189\">565 </span><span class=\"S6EE6 SBD5 S2\" id=\"t7g_189\">- </span><span class=\"S6EE7 SBD5 S2\" id=\"t7h_189\">15 </span><span class=\"S6EE8 SBD5 S2\" id=\"t7i_189\">017 </span><span class=\"S6EE9 SBD5 S2\" id=\"t7j_189\">- </span><span class=\"S6EEA SBD5 S2\" id=\"t7k_189\">119 </span><span class=\"S6EEB SBD5 S2\" id=\"t7l_189\">271 </span><span class=\"S6EEC SBD5 S2\" id=\"t7m_189\">1 </span><span class=\"S6EED SBD5 S2\" id=\"t7n_189\">208 </span><span class=\"S6EEE SBD5 S2\" id=\"t7o_189\">202 </span><span class=\"S6EEF SBD5 S2\" id=\"t7p_189\">- </span><span class=\"S6EF0 SBD5 S2\" id=\"t7q_189\">117 </span><span class=\"S6EF1 SBD5 S2\" id=\"t7r_189\">861 </span><span class=\"S2379 S1ABE S2\" id=\"t7s_189\">Investissements corporels </span><span class=\"S6EF2 S1ABE S2\" id=\"t7t_189\">- </span><span class=\"S6EF3 S1ABE S2\" id=\"t7u_189\">78 </span><span class=\"S6EF4 S1ABE S2\" id=\"t7v_189\">552 </span><span class=\"S6EF5 S1ABE S2\" id=\"t7w_189\">- </span><span class=\"S6EF6 S1ABE S2\" id=\"t7x_189\">13 </span><span class=\"S6EF7 S1ABE S2\" id=\"t7y_189\">773 </span><span class=\"S6EF8 S1ABE S2\" id=\"t7z_189\">- </span><span class=\"S6EF9 S1ABE S2\" id=\"t80_189\">10 </span><span class=\"S6EFA S1ABE S2\" id=\"t81_189\">002 </span><span class=\"S6EFB S1ABE S2\" id=\"t82_189\">- </span><span class=\"S6EFC S1ABE S2\" id=\"t83_189\">470 </span><span class=\"S6EFD S1ABE S2\" id=\"t84_189\">- </span><span class=\"S6EFE S1ABE S2\" id=\"t85_189\">987 </span><span class=\"S6EFF S1ABE S2\" id=\"t86_189\">- </span><span class=\"S6F00 S1ABE S2\" id=\"t87_189\">103 </span><span class=\"S6F01 S1ABE S2\" id=\"t88_189\">784 </span><span class=\"S6F02 S1ABE S2\" id=\"t89_189\">1 </span><span class=\"S6F03 S1ABE S2\" id=\"t8a_189\">201 </span><span class=\"S6F04 S1ABE S2\" id=\"t8b_189\">202 </span><span class=\"S6F05 S1ABE S2\" id=\"t8c_189\">- </span><span class=\"S6F06 S1ABE S2\" id=\"t8d_189\">102 </span><span class=\"S6F07 S1ABE S2\" id=\"t8e_189\">381 </span><span class=\"S6F08 S1ABE S2\" id=\"t8f_189\">Investissements incorporels </span><span class=\"S6F09 S1ABE S2\" id=\"t8g_189\">- </span><span class=\"S6F0A S1ABE S2\" id=\"t8h_189\">84 </span><span class=\"S6F0B S1ABE S2\" id=\"t8i_189\">- </span><span class=\"S6F0C S1ABE S2\" id=\"t8j_189\">1 </span><span class=\"S6F0D S1ABE S2\" id=\"t8k_189\">272 </span><span class=\"S6F0E S1ABE S2\" id=\"t8l_189\">- </span><span class=\"S6F0F S1ABE S2\" id=\"t8m_189\">6 </span><span class=\"S6F10 S1ABE S2\" id=\"t8n_189\">- </span><span class=\"S6F11 S1ABE S2\" id=\"t8o_189\">95 </span><span class=\"S6F12 S1ABE S2\" id=\"t8p_189\">- </span><span class=\"S6F13 S1ABE S2\" id=\"t8q_189\">14 </span><span class=\"S6F14 S1ABE S2\" id=\"t8r_189\">030 </span><span class=\"S6F15 S1ABE S2\" id=\"t8s_189\">- </span><span class=\"S6F16 S1ABE S2\" id=\"t8t_189\">15 </span><span class=\"S6F17 S1ABE S2\" id=\"t8u_189\">487 </span><span class=\"S6F18 S1ABE S2\" id=\"t8v_189\">6 </span><span class=\"S6F19 S1ABE S2\" id=\"t8w_189\">- </span><span class=\"S6F1A S1ABE S2\" id=\"t8x_189\">- </span><span class=\"S6F1B S1ABE S2\" id=\"t8y_189\">15 </span><span class=\"S6F1C S1ABE S2\" id=\"t8z_189\">480 </span><span class=\"S6F1D SCAF S2\" id=\"t90_189\">EBITDA ajust\u00e9 = r\u00e9sultat op\u00e9rationnel courant retrait\u00e9 des provisions et des dotations nettes aux amortissements sur actifs op\u00e9rationnels immobilis\u00e9s. </span><span class=\"S6F1E SCB0 S2\" id=\"t91_189\">(1) </span><span class=\"S6F1F S2D2 S2DE S2\" id=\"t92_189\">Le chiffre d\u2019affaires entre p\u00f4les d\u2019activit\u00e9s est effectu\u00e9 \u00e0 des </span><span class=\"S6F20 S2D2 S2DE S2\" id=\"t93_189\">conditions normales de march\u00e9. Aucun client n\u2019atteint \u00e0 lui seul une </span><span class=\"S5A6C S2D2 S2DE S2\" id=\"t94_189\">part </span><span class=\"S6F21 S2D2 S2DE S2\" id=\"t95_189\">significative </span><span class=\"S6F22 S2D2 S2DE S2\" id=\"t96_189\">du </span><span class=\"S6F23 S2D2 S2DE S2\" id=\"t97_189\">chiffre </span><span class=\"S6F24 S2D2 S2DE S2\" id=\"t98_189\">d\u2019affaires </span><span class=\"S6F25 S2D2 S2DE S2\" id=\"t99_189\">du </span><span class=\"S6F26 S2D2 S2DE S2\" id=\"t9a_189\">Groupe </span><span class=\"S4A7C S2D2 S2DE S2\" id=\"t9b_189\">Pierre </span><span class=\"S6F27 S2D2 S2DE S2\" id=\"t9c_189\">&amp; </span><span class=\"S6F28 S2D2 S2DE S2\" id=\"t9d_189\">Vacances-Center Parcs. </span><span class=\"S6F29 S2D2 S2DE S2\" id=\"t9e_189\">Le chiffre d\u2019affaires et le total des actifs non courants sur la France, </span><span class=\"S6F2A S2D2 S2DE S2\" id=\"t9f_189\">pays o\u00f9 se situe le si\u00e8ge social de la soci\u00e9t\u00e9 m\u00e8re, s\u2019\u00e9l\u00e8vent </span><span class=\"S6F2B S2D2 S2DE S2\" id=\"t9g_189\">respectivement \u00e0 928 </span><span class=\"S6F2C S2D2 S2DE S2\" id=\"t9h_189\">820 </span><span class=\"S6F2D S2D2 S2DE S2\" id=\"t9i_189\">milliers d\u2019euros, et \u00e0 1 </span><span class=\"S6F2E S2D2 S2DE S2\" id=\"t9j_189\">342 </span><span class=\"S6F2F S2D2 S2DE S2\" id=\"t9k_189\">146 </span><span class=\"S6F30 S2D2 S2DE S2\" id=\"t9l_189\">milliers </span><span class=\"S3AD3 S2D2 S2DE S2\" id=\"t9m_189\">d\u2019euros dont 966 </span><span class=\"S6F31 S2D2 S2DE S2\" id=\"t9n_189\">755 </span><span class=\"S6F32 S2D2 S2DE S2\" id=\"t9o_189\">milliers d\u2019euros de droits d\u2019utilisation. </span><span class=\"S6DF9 S2D8 S2\" id=\"t7_190\">Donn\u00e9es au 30 </span><span class=\"S6DFA S2D8 S2\" id=\"t8_190\">septembre 2022 </span><span class=\"S6DFB SBD4 S2\" id=\"t9_190\">(en milliers d'euros) </span><span class=\"S6DFC SBD3 S2\" id=\"ta_190\">Center </span><span class=\"S6DFD SBD3 S2\" id=\"tb_190\">Parcs </span><span class=\"S6DFE SBD3 S2\" id=\"tc_190\">(y/c </span><span class=\"S6DFF SBD3 S2\" id=\"td_190\">VNT) </span><span class=\"S6E00 SBD3 S2\" id=\"te_190\">Pierre </span><span class=\"S6E01 SBD3 S2\" id=\"tf_190\">&amp; </span><span class=\"S6E02 SBD3 S2\" id=\"tg_190\">Vacances </span><span class=\"S6E03 SBD3 S2\" id=\"th_190\">Adagio </span><span class=\"S6E04 SBD3 S2\" id=\"ti_190\">Grands </span><span class=\"S6E05 SBD3 S2\" id=\"tj_190\">Projets &amp; </span><span class=\"S6E06 SBD3 S2\" id=\"tk_190\">Senio- </span><span class=\"S6E07 SBD3 S2\" id=\"tl_190\">riales </span><span class=\"S6E08 SBD3 S2\" id=\"tm_190\">Holding </span><span class=\"S6E09 S71F S2\" id=\"tn_190\">Total </span><span class=\"S6E0A S71F S2\" id=\"to_190\">Groupe </span><span class=\"S6E0B S71F S2\" id=\"tp_190\">Reporting </span><span class=\"S6E0C S71F S2\" id=\"tq_190\">Op\u00e9ra- </span><span class=\"S6E0D S71F S2\" id=\"tr_190\">tionnel </span><span class=\"S6E0E SBD3 S2\" id=\"ts_190\">Incidence </span><span class=\"S6E0F SBD3 S2\" id=\"tt_190\">de l'appli- </span><span class=\"S6E10 SBD3 S2\" id=\"tu_190\">cation </span><span class=\"S6E11 SBD3 S2\" id=\"tv_190\">d'IFRS 11 </span><span class=\"S6E12 SBD3 S2\" id=\"tw_190\">Incidence </span><span class=\"S6E13 SBD3 S2\" id=\"tx_190\">de l'appli- </span><span class=\"S6E14 SBD3 S2\" id=\"ty_190\">cation </span><span class=\"S6E15 SBD3 S2\" id=\"tz_190\">d'IFRS 16 </span><span class=\"S6E16 S71F S2\" id=\"t10_190\">Total </span><span class=\"S6E17 S71F S2\" id=\"t11_190\">Groupe </span><span class=\"S6E18 S71F S2\" id=\"t12_190\">Normes </span><span class=\"S6E19 S71F S2\" id=\"t13_190\">IFRS </span><span class=\"S30BA SBD5 S2\" id=\"t14_190\">Chiffre d\u2019affaires de l\u2019activit\u00e9 </span><span class=\"S6E1A SBD5 S2\" id=\"t15_190\">1 </span><span class=\"S6E1B SBD5 S2\" id=\"t16_190\">093 </span><span class=\"S6E1C SBD5 S2\" id=\"t17_190\">731 </span><span class=\"S6E1D SBD5 S2\" id=\"t18_190\">413 </span><span class=\"S6E1E SBD5 S2\" id=\"t19_190\">454 </span><span class=\"S6E1F SBD5 S2\" id=\"t1a_190\">180 </span><span class=\"S6E20 SBD5 S2\" id=\"t1b_190\">829 </span><span class=\"S6F33 SBD5 S2\" id=\"t1c_190\">107 </span><span class=\"S6E22 SBD5 S2\" id=\"t1d_190\">766 </span><span class=\"S6E23 SBD5 S2\" id=\"t1e_190\">15 </span><span class=\"S6E24 SBD5 S2\" id=\"t1f_190\">446 </span><span class=\"S6E25 SBD5 S2\" id=\"t1g_190\">1 </span><span class=\"S6E26 SBD5 S2\" id=\"t1h_190\">811 </span><span class=\"S6E27 SBD5 S2\" id=\"t1i_190\">225 </span><span class=\"S6E28 SBD5 S2\" id=\"t1j_190\">- </span><span class=\"S6E29 SBD5 S2\" id=\"t1k_190\">90 </span><span class=\"S6E2A SBD5 S2\" id=\"t1l_190\">511 </span><span class=\"S6E2B SBD5 S2\" id=\"t1m_190\">- </span><span class=\"S6E2C SBD5 S2\" id=\"t1n_190\">66 </span><span class=\"S6E2D SBD5 S2\" id=\"t1o_190\">978 </span><span class=\"S6E2E SBD5 S2\" id=\"t1p_190\">1 </span><span class=\"S6E2F SBD5 S2\" id=\"t1q_190\">653 </span><span class=\"S6E30 SBD5 S2\" id=\"t1r_190\">736 </span><span class=\"S1EB3 SBD5 S2\" id=\"t1s_190\">Chiffre d\u2019affaires entre </span><span class=\"SA5A SBD5 S2\" id=\"t1t_190\">groupes d\u2019activit\u00e9s </span><span class=\"S6E31 SBD5 S2\" id=\"t1u_190\">- </span><span class=\"S6E32 SBD5 S2\" id=\"t1v_190\">26 </span><span class=\"S6E33 SBD5 S2\" id=\"t1w_190\">694 </span><span class=\"S6E34 SBD5 S2\" id=\"t1x_190\">- </span><span class=\"S6E35 SBD5 S2\" id=\"t1y_190\">790 </span><span class=\"S6F34 SBD5 S2\" id=\"t1z_190\">- </span><span class=\"S6F35 SBD5 S2\" id=\"t20_190\">125 </span><span class=\"S6E38 SBD5 S2\" id=\"t21_190\">- </span><span class=\"S6E39 SBD5 S2\" id=\"t22_190\">405 </span><span class=\"S6E3A SBD5 S2\" id=\"t23_190\">- </span><span class=\"S6E3B SBD5 S2\" id=\"t24_190\">13 </span><span class=\"S6E3C SBD5 S2\" id=\"t25_190\">425 </span><span class=\"S6E3D SBD5 S2\" id=\"t26_190\">- </span><span class=\"S6E3E SBD5 S2\" id=\"t27_190\">41 </span><span class=\"S6E3F SBD5 S2\" id=\"t28_190\">439 </span><span class=\"S6E40 SBD5 S2\" id=\"t29_190\">16 </span><span class=\"S6E41 SBD5 S2\" id=\"t2a_190\">- </span><span class=\"S6E42 SBD5 S2\" id=\"t2b_190\">- </span><span class=\"S6E43 SBD5 S2\" id=\"t2c_190\">41 </span><span class=\"S6E44 SBD5 S2\" id=\"t2d_190\">423 </span><span class=\"S1EB8 SBD3 S2\" id=\"t2e_190\">Chiffre d\u2019affaires externe </span><span class=\"S6E45 SBD3 S2\" id=\"t2f_190\">1 </span><span class=\"S6E46 SBD3 S2\" id=\"t2g_190\">067 </span><span class=\"S6E47 SBD3 S2\" id=\"t2h_190\">037 </span><span class=\"S6E48 SBD3 S2\" id=\"t2i_190\">412 </span><span class=\"S6E49 SBD3 S2\" id=\"t2j_190\">664 </span><span class=\"S6E4A SBD3 S2\" id=\"t2k_190\">180 </span><span class=\"S6E4B SBD3 S2\" id=\"t2l_190\">705 </span><span class=\"S6F36 SBD3 S2\" id=\"t2m_190\">107 </span><span class=\"S6E4D SBD3 S2\" id=\"t2n_190\">361 </span><span class=\"S6E4E SBD3 S2\" id=\"t2o_190\">2 </span><span class=\"S6E4F SBD3 S2\" id=\"t2p_190\">021 </span><span class=\"S6E50 SBD3 S2\" id=\"t2q_190\">1 </span><span class=\"S6E51 SBD3 S2\" id=\"t2r_190\">769 </span><span class=\"S6E52 SBD3 S2\" id=\"t2s_190\">787 </span><span class=\"S6E53 SBD3 S2\" id=\"t2t_190\">- </span><span class=\"S6E54 SBD3 S2\" id=\"t2u_190\">90 </span><span class=\"S6E55 SBD3 S2\" id=\"t2v_190\">496 </span><span class=\"S6E56 SBD3 S2\" id=\"t2w_190\">- </span><span class=\"S6E57 SBD3 S2\" id=\"t2x_190\">66 </span><span class=\"S6E58 SBD3 S2\" id=\"t2y_190\">978 </span><span class=\"S6E59 SBD3 S2\" id=\"t2z_190\">1 </span><span class=\"S6E5A SBD3 S2\" id=\"t30_190\">612 </span><span class=\"S6E5B SBD3 S2\" id=\"t31_190\">313 </span><span class=\"S1EBB SBD5 S2\" id=\"t32_190\">Charge de loyers </span><span class=\"S1EBC SBD5 S2\" id=\"t33_190\">propri\u00e9taires </span><span class=\"S6E5C SBD5 S2\" id=\"t34_190\">- </span><span class=\"S6E5D SBD5 S2\" id=\"t35_190\">281 </span><span class=\"S6E5E SBD5 S2\" id=\"t36_190\">367 </span><span class=\"S6E5F SBD5 S2\" id=\"t37_190\">- </span><span class=\"S6E60 SBD5 S2\" id=\"t38_190\">94 </span><span class=\"S6E61 SBD5 S2\" id=\"t39_190\">994 </span><span class=\"S6E62 SBD5 S2\" id=\"t3a_190\">- </span><span class=\"S6E63 SBD5 S2\" id=\"t3b_190\">43 </span><span class=\"S6E64 SBD5 S2\" id=\"t3c_190\">268 </span><span class=\"S6F37 SBD5 S2\" id=\"t3d_190\">- </span><span class=\"S6F38 SBD5 S2\" id=\"t3e_190\">8 </span><span class=\"S6E67 SBD5 S2\" id=\"t3f_190\">012 </span><span class=\"S6F39 SBD5 S2\" id=\"t3g_190\">- </span><span class=\"S6F3A SBD5 S2\" id=\"t3h_190\">59 </span><span class=\"S6E69 SBD5 S2\" id=\"t3i_190\">- </span><span class=\"S6E6A SBD5 S2\" id=\"t3j_190\">427 </span><span class=\"S6E6B SBD5 S2\" id=\"t3k_190\">699 </span><span class=\"S6F3B SBD5 S2\" id=\"t3l_190\">20 </span><span class=\"S6E6E SBD5 S2\" id=\"t3m_190\">046 </span><span class=\"S6E6F SBD5 S2\" id=\"t3n_190\">368 </span><span class=\"S6E70 SBD5 S2\" id=\"t3o_190\">162 </span><span class=\"S6E71 SBD5 S2\" id=\"t3p_190\">- </span><span class=\"S2BFB SBD5 S2\" id=\"t3q_190\">39 </span><span class=\"S2BFC SBD5 S2\" id=\"t3r_190\">491 </span><span class=\"S1EBF SBD3 S2\" id=\"t3s_190\">EBITDA ajust\u00e9 </span><span class=\"S6E72 S1ABD S2\" id=\"t3t_190\">(1) </span><span class=\"S6E73 SBD3 S2\" id=\"t3u_190\">138 </span><span class=\"S6E74 SBD3 S2\" id=\"t3v_190\">975 </span><span class=\"S6E75 SBD3 S2\" id=\"t3w_190\">18 </span><span class=\"S6E76 SBD3 S2\" id=\"t3x_190\">665 </span><span class=\"S6E77 SBD3 S2\" id=\"t3y_190\">21 </span><span class=\"S6E78 SBD3 S2\" id=\"t3z_190\">218 </span><span class=\"S6E79 SBD3 S2\" id=\"t40_190\">- </span><span class=\"S6E7A SBD3 S2\" id=\"t41_190\">19 </span><span class=\"S6E7B SBD3 S2\" id=\"t42_190\">677 </span><span class=\"S6E7C SBD3 S2\" id=\"t43_190\">- </span><span class=\"S6E7D SBD3 S2\" id=\"t44_190\">2 </span><span class=\"S6E7E SBD3 S2\" id=\"t45_190\">727 </span><span class=\"S6E7F SBD3 S2\" id=\"t46_190\">156 </span><span class=\"S6E80 SBD3 S2\" id=\"t47_190\">453 </span><span class=\"S6F3C SBD3 S2\" id=\"t48_190\">- </span><span class=\"S6F3D SBD3 S2\" id=\"t49_190\">6 </span><span class=\"S6E83 SBD3 S2\" id=\"t4a_190\">135 </span><span class=\"S6E84 SBD3 S2\" id=\"t4b_190\">376 </span><span class=\"S6E85 SBD3 S2\" id=\"t4c_190\">048 </span><span class=\"S5E0F SBD3 S2\" id=\"t4d_190\">526 </span><span class=\"S5A40 SBD3 S2\" id=\"t4e_190\">366 </span><span class=\"SAB3 SBD5 S2\" id=\"t4f_190\">Dotations op\u00e9rationnelles </span><span class=\"S2F8 SBD5 S2\" id=\"t4g_190\">nettes aux amortissements </span><span class=\"SA6D SBD5 S2\" id=\"t4h_190\">et </span><span class=\"S6E86 SBD5 S2\" id=\"t4i_190\">provisions </span><span class=\"S6E87 SBD5 S2\" id=\"t4j_190\">- </span><span class=\"S6E88 SBD5 S2\" id=\"t4k_190\">35 </span><span class=\"S6E89 SBD5 S2\" id=\"t4l_190\">028 </span><span class=\"S6E8A SBD5 S2\" id=\"t4m_190\">- </span><span class=\"S6E8B SBD5 S2\" id=\"t4n_190\">17 </span><span class=\"S6E8C SBD5 S2\" id=\"t4o_190\">210 </span><span class=\"S6E8D SBD5 S2\" id=\"t4p_190\">- </span><span class=\"S6E8E SBD5 S2\" id=\"t4q_190\">5 </span><span class=\"S6E8F SBD5 S2\" id=\"t4r_190\">218 </span><span class=\"S6F3E SBD5 S2\" id=\"t4s_190\">1 </span><span class=\"S6E90 SBD5 S2\" id=\"t4t_190\">106 </span><span class=\"S6F3F SBD5 S2\" id=\"t4u_190\">- </span><span class=\"S6F40 SBD5 S2\" id=\"t4v_190\">1 </span><span class=\"S6E92 SBD5 S2\" id=\"t4w_190\">456 </span><span class=\"S6E93 SBD5 S2\" id=\"t4x_190\">- </span><span class=\"S6E94 SBD5 S2\" id=\"t4y_190\">57 </span><span class=\"S6E95 SBD5 S2\" id=\"t4z_190\">806 </span><span class=\"S6E96 SBD5 S2\" id=\"t50_190\">2 </span><span class=\"S6E97 SBD5 S2\" id=\"t51_190\">758 </span><span class=\"S6E98 SBD5 S2\" id=\"t52_190\">- </span><span class=\"S6E99 SBD5 S2\" id=\"t53_190\">196 </span><span class=\"S6E9A SBD5 S2\" id=\"t54_190\">015 </span><span class=\"S6E9B SBD5 S2\" id=\"t55_190\">- </span><span class=\"SB88 SBD5 S2\" id=\"t56_190\">251 </span><span class=\"SB89 SBD5 S2\" id=\"t57_190\">064 </span><span class=\"S166B SBD3 S2\" id=\"t58_190\">R\u00e9sultat Op\u00e9rationnel </span><span class=\"S166D SBD3 S2\" id=\"t59_190\">Courant </span><span class=\"S6E9C SBD3 S2\" id=\"t5a_190\">103 </span><span class=\"S6E9D SBD3 S2\" id=\"t5b_190\">947 </span><span class=\"S6E9F SBD3 S2\" id=\"t5c_190\">1 </span><span class=\"S6EA0 SBD3 S2\" id=\"t5d_190\">455 </span><span class=\"S6EA1 SBD3 S2\" id=\"t5e_190\">16 </span><span class=\"S6EA2 SBD3 S2\" id=\"t5f_190\">000 </span><span class=\"S6EA3 SBD3 S2\" id=\"t5g_190\">- </span><span class=\"S6EA4 SBD3 S2\" id=\"t5h_190\">18 </span><span class=\"S6EA5 SBD3 S2\" id=\"t5i_190\">572 </span><span class=\"S6EA6 SBD3 S2\" id=\"t5j_190\">- </span><span class=\"S6EA7 SBD3 S2\" id=\"t5k_190\">4 </span><span class=\"S6EA8 SBD3 S2\" id=\"t5l_190\">183 </span><span class=\"S6EA9 SBD3 S2\" id=\"t5m_190\">98 </span><span class=\"S6EAA SBD3 S2\" id=\"t5n_190\">647 </span><span class=\"S6F41 SBD3 S2\" id=\"t5o_190\">- </span><span class=\"S6F42 SBD3 S2\" id=\"t5p_190\">3 </span><span class=\"S6EAD SBD3 S2\" id=\"t5q_190\">378 </span><span class=\"S6EAE SBD3 S2\" id=\"t5r_190\">180 </span><span class=\"S6EAF SBD3 S2\" id=\"t5s_190\">033 </span><span class=\"S6EB0 SBD3 S2\" id=\"t5t_190\">275 </span><span class=\"S6EB1 SBD3 S2\" id=\"t5u_190\">302 </span><span class=\"S1390 SBD5 S2\" id=\"t5v_190\">Autres charges et produits </span><span class=\"S14C3 SBD5 S2\" id=\"t5w_190\">op\u00e9rationnels </span><span class=\"S6EB2 SBD5 S2\" id=\"t5x_190\">- </span><span class=\"S6EB3 SBD5 S2\" id=\"t5y_190\">19 </span><span class=\"S6EB4 SBD5 S2\" id=\"t5z_190\">244 </span><span class=\"S6F43 SBD5 S2\" id=\"t60_190\">- </span><span class=\"S6F44 SBD5 S2\" id=\"t61_190\">14 </span><span class=\"S6EB6 SBD5 S2\" id=\"t62_190\">769 </span><span class=\"S6F45 SBD5 S2\" id=\"t63_190\">- </span><span class=\"S6F46 SBD5 S2\" id=\"t64_190\">1 </span><span class=\"S6F47 SBD5 S2\" id=\"t65_190\">248 </span><span class=\"S6EB9 SBD5 S2\" id=\"t66_190\">- </span><span class=\"S6EBA SBD5 S2\" id=\"t67_190\">13 </span><span class=\"S6EBB SBD5 S2\" id=\"t68_190\">951 </span><span class=\"S6F48 SBD5 S2\" id=\"t69_190\">- </span><span class=\"S6F49 SBD5 S2\" id=\"t6a_190\">3 </span><span class=\"S6EBD SBD5 S2\" id=\"t6b_190\">937 </span><span class=\"S6EBE SBD5 S2\" id=\"t6c_190\">- </span><span class=\"S6EBF SBD5 S2\" id=\"t6d_190\">53 </span><span class=\"S6EC0 SBD5 S2\" id=\"t6e_190\">149 </span><span class=\"S6F4A SBD5 S2\" id=\"t6f_190\">14 </span><span class=\"S6EC1 SBD5 S2\" id=\"t6g_190\">454 </span><span class=\"S6F4B SBD5 S2\" id=\"t6h_190\">- </span><span class=\"S6EC5 SBD5 S2\" id=\"t6i_190\">- </span><span class=\"S6EC6 SBD5 S2\" id=\"t6j_190\">38 </span><span class=\"S6EC7 SBD5 S2\" id=\"t6k_190\">694 </span><span class=\"S859 SBD3 S2\" id=\"t6l_190\">R\u00c9SULTAT OP\u00c9RATIONNEL </span><span class=\"S6EC9 SBD3 S2\" id=\"t6m_190\">84 </span><span class=\"S6ECA SBD3 S2\" id=\"t6n_190\">703 </span><span class=\"S6F4C SBD3 S2\" id=\"t6o_190\">- </span><span class=\"S6F4D SBD3 S2\" id=\"t6p_190\">13 </span><span class=\"S6ECD SBD3 S2\" id=\"t6q_190\">314 </span><span class=\"S6ECE SBD3 S2\" id=\"t6r_190\">14 </span><span class=\"S6ECF SBD3 S2\" id=\"t6s_190\">753 </span><span class=\"S6ED0 SBD3 S2\" id=\"t6t_190\">- </span><span class=\"S6F4E SBD3 S2\" id=\"t6u_190\">32 </span><span class=\"S6ED2 SBD3 S2\" id=\"t6v_190\">523 </span><span class=\"S6F4F SBD3 S2\" id=\"t6w_190\">- </span><span class=\"S6F50 SBD3 S2\" id=\"t6x_190\">8 </span><span class=\"S6ED3 SBD3 S2\" id=\"t6y_190\">121 </span><span class=\"S6ED4 SBD3 S2\" id=\"t6z_190\">45 </span><span class=\"S6ED5 SBD3 S2\" id=\"t70_190\">498 </span><span class=\"S6ED7 SBD3 S2\" id=\"t71_190\">11 </span><span class=\"S6ED8 SBD3 S2\" id=\"t72_190\">077 </span><span class=\"S6ED9 SBD3 S2\" id=\"t73_190\">180 </span><span class=\"S6EDA SBD3 S2\" id=\"t74_190\">033 </span><span class=\"S2C0A SBD3 S2\" id=\"t75_190\">236 </span><span class=\"S2C0B SBD3 S2\" id=\"t76_190\">608 </span><span class=\"S18F5 SBD5 S2\" id=\"t77_190\">Investissements de la p\u00e9riode </span><span class=\"S6EDB SBD5 S2\" id=\"t78_190\">- </span><span class=\"S6EDC SBD5 S2\" id=\"t79_190\">36 </span><span class=\"S6EDD SBD5 S2\" id=\"t7a_190\">573 </span><span class=\"S6F51 SBD5 S2\" id=\"t7b_190\">- </span><span class=\"S6F52 SBD5 S2\" id=\"t7c_190\">9 </span><span class=\"S6EE0 SBD5 S2\" id=\"t7d_190\">887 </span><span class=\"S6F53 SBD5 S2\" id=\"t7e_190\">- </span><span class=\"S6F54 SBD5 S2\" id=\"t7f_190\">7 </span><span class=\"S6EE3 SBD5 S2\" id=\"t7g_190\">122 </span><span class=\"S6F55 SBD5 S2\" id=\"t7h_190\">- </span><span class=\"S6EE5 SBD5 S2\" id=\"t7i_190\">448 </span><span class=\"S6F56 SBD5 S2\" id=\"t7j_190\">- </span><span class=\"S6F57 SBD5 S2\" id=\"t7k_190\">9 </span><span class=\"S6EE8 SBD5 S2\" id=\"t7l_190\">034 </span><span class=\"S6F58 SBD5 S2\" id=\"t7m_190\">- </span><span class=\"S6F59 SBD5 S2\" id=\"t7n_190\">63 </span><span class=\"S6EEB SBD5 S2\" id=\"t7o_190\">064 </span><span class=\"S6EEC SBD5 S2\" id=\"t7p_190\">4 </span><span class=\"S6EED SBD5 S2\" id=\"t7q_190\">081 </span><span class=\"S6F5A SBD5 S2\" id=\"t7r_190\">90 </span><span class=\"S6F5B SBD5 S2\" id=\"t7s_190\">- </span><span class=\"S6F5C SBD5 S2\" id=\"t7t_190\">58 </span><span class=\"S6EF1 SBD5 S2\" id=\"t7u_190\">893 </span><span class=\"S2379 S1ABE S2\" id=\"t7v_190\">Investissements corporels </span><span class=\"S6EF2 S1ABE S2\" id=\"t7w_190\">- </span><span class=\"S6EF3 S1ABE S2\" id=\"t7x_190\">36 </span><span class=\"S6EF4 S1ABE S2\" id=\"t7y_190\">499 </span><span class=\"S6F5D S1ABE S2\" id=\"t7z_190\">- </span><span class=\"S6F5E S1ABE S2\" id=\"t80_190\">8 </span><span class=\"S6EF7 S1ABE S2\" id=\"t81_190\">352 </span><span class=\"S6F5F S1ABE S2\" id=\"t82_190\">- </span><span class=\"S6F60 S1ABE S2\" id=\"t83_190\">7 </span><span class=\"S6EFA S1ABE S2\" id=\"t84_190\">122 </span><span class=\"S6EFB S1ABE S2\" id=\"t85_190\">- </span><span class=\"S6EFC S1ABE S2\" id=\"t86_190\">389 </span><span class=\"S6F61 S1ABE S2\" id=\"t87_190\">- </span><span class=\"S6F62 S1ABE S2\" id=\"t88_190\">1 </span><span class=\"S6EFE S1ABE S2\" id=\"t89_190\">652 </span><span class=\"S6F63 S1ABE S2\" id=\"t8a_190\">- </span><span class=\"S6F64 S1ABE S2\" id=\"t8b_190\">54 </span><span class=\"S6F01 S1ABE S2\" id=\"t8c_190\">014 </span><span class=\"S6F02 S1ABE S2\" id=\"t8d_190\">4 </span><span class=\"S6F03 S1ABE S2\" id=\"t8e_190\">078 </span><span class=\"S6F65 S1ABE S2\" id=\"t8f_190\">90 </span><span class=\"S6F66 S1ABE S2\" id=\"t8g_190\">- </span><span class=\"S6EB S1ABE S2\" id=\"t8h_190\">49 </span><span class=\"S6F07 S1ABE S2\" id=\"t8i_190\">846 </span><span class=\"S6F08 S1ABE S2\" id=\"t8j_190\">Investissements incorporels </span><span class=\"S6F09 S1ABE S2\" id=\"t8k_190\">- </span><span class=\"S6F0A S1ABE S2\" id=\"t8l_190\">74 </span><span class=\"S6F0B S1ABE S2\" id=\"t8m_190\">- </span><span class=\"S6F0C S1ABE S2\" id=\"t8n_190\">1 </span><span class=\"S6F0D S1ABE S2\" id=\"t8o_190\">535 </span><span class=\"S6F67 S1ABE S2\" id=\"t8p_190\">- </span><span class=\"S6F10 S1ABE S2\" id=\"t8q_190\">- </span><span class=\"S6F11 S1ABE S2\" id=\"t8r_190\">59 </span><span class=\"S6F68 S1ABE S2\" id=\"t8s_190\">- </span><span class=\"S6F69 S1ABE S2\" id=\"t8t_190\">7 </span><span class=\"S6F14 S1ABE S2\" id=\"t8u_190\">382 </span><span class=\"S6F6A S1ABE S2\" id=\"t8v_190\">- </span><span class=\"S6F6B S1ABE S2\" id=\"t8w_190\">9 </span><span class=\"S6F17 S1ABE S2\" id=\"t8x_190\">050 </span><span class=\"S6F18 S1ABE S2\" id=\"t8y_190\">3 </span><span class=\"S6F19 S1ABE S2\" id=\"t8z_190\">- </span><span class=\"S6F6C S1ABE S2\" id=\"t90_190\">- </span><span class=\"S6F6D S1ABE S2\" id=\"t91_190\">9 </span><span class=\"S6F1C S1ABE S2\" id=\"t92_190\">047 </span><span class=\"S6F1D SCAF S2\" id=\"t93_190\">EBITDA ajust\u00e9 = r\u00e9sultat op\u00e9rationnel courant retrait\u00e9 des provisions et des dotations nettes aux amortissements sur actifs op\u00e9rationnels immobilis\u00e9s. </span><span class=\"S6F1E SCB0 S2\" id=\"t94_190\">(1) </span><span class=\"S6F1F S2D2 S2DE S2\" id=\"t95_190\">Le chiffre d\u2019affaires entre p\u00f4les d\u2019activit\u00e9s est effectu\u00e9 \u00e0 des </span><span class=\"S6F20 S2D2 S2DE S2\" id=\"t96_190\">conditions normales de march\u00e9. Aucun client n\u2019atteint \u00e0 lui seul une </span><span class=\"S5A6C S2D2 S2DE S2\" id=\"t97_190\">part </span><span class=\"S6F21 S2D2 S2DE S2\" id=\"t98_190\">significative </span><span class=\"S6F22 S2D2 S2DE S2\" id=\"t99_190\">du </span><span class=\"S6F23 S2D2 S2DE S2\" id=\"t9a_190\">chiffre </span><span class=\"S6F24 S2D2 S2DE S2\" id=\"t9b_190\">d\u2019affaires </span><span class=\"S6F25 S2D2 S2DE S2\" id=\"t9c_190\">du </span><span class=\"S6F26 S2D2 S2DE S2\" id=\"t9d_190\">Groupe </span><span class=\"S4A7C S2D2 S2DE S2\" id=\"t9e_190\">Pierre </span><span class=\"S6F27 S2D2 S2DE S2\" id=\"t9f_190\">&amp; </span><span class=\"S6F28 S2D2 S2DE S2\" id=\"t9g_190\">Vacances-Center Parcs. </span><span class=\"S6F29 S2D2 S2DE S2\" id=\"t9h_190\">Le chiffre d\u2019affaires et le total des actifs non courants sur la France, </span><span class=\"S6F2A S2D2 S2DE S2\" id=\"t9i_190\">pays o\u00f9 se situe le si\u00e8ge social de la soci\u00e9t\u00e9 m\u00e8re, s\u2019\u00e9l\u00e8vent </span><span class=\"S6F2B S2D2 S2DE S2\" id=\"t9j_190\">respectivement \u00e0 832 </span><span class=\"S6F2C S2D2 S2DE S2\" id=\"t9k_190\">931 </span><span class=\"S6F2D S2D2 S2DE S2\" id=\"t9l_190\">milliers d\u2019euros, et \u00e0 1 </span><span class=\"S6F2E S2D2 S2DE S2\" id=\"t9m_190\">271 </span><span class=\"S6F2F S2D2 S2DE S2\" id=\"t9n_190\">381 </span><span class=\"S6F30 S2D2 S2DE S2\" id=\"t9o_190\">milliers </span><span class=\"S3AD3 S2D2 S2DE S2\" id=\"t9p_190\">d\u2019euros dont 943 </span><span class=\"S6F31 S2D2 S2DE S2\" id=\"t9q_190\">863 </span><span class=\"S6F32 S2D2 S2DE S2\" id=\"t9r_190\">milliers d\u2019euros de droits d\u2019utilisation. </span><span class=\"S6F6E S625A S2DF S2\" id=\"t7_191\">Analyse des principaux postes comptables </span><span class=\"S6F6F S625B S2\" id=\"t8_191\">\u00c9carts d\u2019acquisition </span><span class=\"S6D4A S625C S2\" id=\"t9_191\">Note </span><span class=\"S6D4B S625C S2\" id=\"ta_191\">5 </span><span class=\"S6F70 SBD4 S2\" id=\"tb_191\">(en milliers d\u2019euros) </span><span class=\"S6F71 S71F S2\" id=\"tc_191\">30/09/2023 </span><span class=\"S6F72 SBD3 S2\" id=\"td_191\">30/09/2022 </span><span class=\"S2F14 SBD5 S2\" id=\"te_191\">Center Parcs </span><span class=\"S5DAF SBD5 S2\" id=\"tf_191\">125 </span><span class=\"S5DB0 SBD5 S2\" id=\"tg_191\">103 </span><span class=\"S5DB1 SBD5 S2\" id=\"th_191\">125 </span><span class=\"S5DB2 SBD5 S2\" id=\"ti_191\">103 </span><span class=\"S5A31 SBD5 S2\" id=\"tj_191\">Pierre </span><span class=\"S6F73 SBD5 S2\" id=\"tk_191\">&amp; </span><span class=\"S6F74 SBD5 S2\" id=\"tl_191\">Vacances </span><span class=\"S6F75 SBD5 S2\" id=\"tm_191\">14 </span><span class=\"S5DB5 SBD5 S2\" id=\"tn_191\">956 </span><span class=\"S6F76 SBD5 S2\" id=\"to_191\">13 </span><span class=\"S5DB7 SBD5 S2\" id=\"tp_191\">716 </span><span class=\"S2BF8 S71F S2\" id=\"tq_191\">TOTAL EN VALEUR NETTE </span><span class=\"S5DBA S71F S2\" id=\"tr_191\">140 </span><span class=\"S5DBB S71F S2\" id=\"ts_191\">059 </span><span class=\"S5DBD S71F S2\" id=\"tt_191\">138 </span><span class=\"S5DBE S71F S2\" id=\"tu_191\">819 </span><span class=\"S2037 S2D2 S2DE S2\" id=\"tv_191\">Les </span><span class=\"S6F77 S2D2 S2DE S2\" id=\"tw_191\">\u00e9carts </span><span class=\"S6F78 S2D2 S2DE S2\" id=\"tx_191\">d\u2019acquisition </span><span class=\"S6F79 S2D2 S2DE S2\" id=\"ty_191\">sont </span><span class=\"S6F7A S2D2 S2DE S2\" id=\"tz_191\">pr\u00e9sent\u00e9s </span><span class=\"S6F7B S2D2 S2DE S2\" id=\"t10_191\">conform\u00e9ment </span><span class=\"S6F7C S2D2 S2DE S2\" id=\"t11_191\">\u00e0 </span><span class=\"S6F7D S2D2 S2DE S2\" id=\"t12_191\">l\u2019organisation interne du Groupe et \u00e0 l\u2019information sectorielle IFRS </span><span class=\"S6F7E S2D2 S2DE S2\" id=\"t13_191\">8 </span><span class=\"SAB3 S2D2 S2DE S2\" id=\"t14_191\">pr\u00e9sent\u00e9e en note </span>4",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f36591": {
   "value": "<span class=\"S749C S625B S2\" id=\"t7_200\">Clients et Autres actifs courants </span><span class=\"S7342 S625C S2\" id=\"t8_200\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_200\">14 </span><span class=\"S7573 S2D8 S2\" id=\"ta_200\">14.1 \u2013 Clients et comptes rattach\u00e9s et Autres actifs courants </span><span class=\"S7574 SBD4 S2\" id=\"tb_200\">(en milliers d\u2019euros) </span><span class=\"S7575 S71F S2\" id=\"tc_200\">30/09/2023 </span><span class=\"S7576 SBD3 S2\" id=\"td_200\">30/09/2022 </span><span class=\"S21F2 SBD5 S2\" id=\"te_200\">Cr\u00e9ances clients brutes </span><span class=\"S7577 SBD5 S2\" id=\"tf_200\">188 </span><span class=\"S7578 SBD5 S2\" id=\"tg_200\">157 </span><span class=\"S7579 SBD5 S2\" id=\"th_200\">215 </span><span class=\"S757A SBD5 S2\" id=\"ti_200\">925 </span><span class=\"S1257 SBD5 S2\" id=\"tj_200\">D\u00e9pr\u00e9ciations </span><span class=\"S757B SBD5 S2\" id=\"tk_200\">- </span><span class=\"S757C SBD5 S2\" id=\"tl_200\">16 </span><span class=\"S757D SBD5 S2\" id=\"tm_200\">414 </span><span class=\"S757E SBD5 S2\" id=\"tn_200\">- </span><span class=\"S49E4 SBD5 S2\" id=\"to_200\">13 </span><span class=\"S49E5 SBD5 S2\" id=\"tp_200\">049 </span><span class=\"S30BC SBD3 S2\" id=\"tq_200\">TOTAL CR\u00c9ANCES CLIENTS ET COMPTES RATTACH\u00c9S </span><span class=\"S757F SBD3 S2\" id=\"tr_200\">171 </span><span class=\"S7580 SBD3 S2\" id=\"ts_200\">743 </span><span class=\"S7581 SBD3 S2\" id=\"tt_200\">202 </span><span class=\"S7582 SBD3 S2\" id=\"tu_200\">876 </span><span class=\"S24FA SBD5 S2\" id=\"tv_200\">Avances et acomptes vers\u00e9s </span><span class=\"S7583 SBD5 S2\" id=\"tw_200\">24 </span><span class=\"S7584 SBD5 S2\" id=\"tx_200\">741 </span><span class=\"S7585 SBD5 S2\" id=\"ty_200\">16 </span><span class=\"S7586 SBD5 S2\" id=\"tz_200\">401 </span><span class=\"S137C SBD5 S2\" id=\"t10_200\">\u00c9tats \u2013 imp\u00f4ts et taxes </span><span class=\"S7587 SBD5 S2\" id=\"t11_200\">120 </span><span class=\"S7588 SBD5 S2\" id=\"t12_200\">750 </span><span class=\"S7589 SBD5 S2\" id=\"t13_200\">115 </span><span class=\"S7525 SBD5 S2\" id=\"t14_200\">793 </span><span class=\"S266B SBD5 S2\" id=\"t15_200\">Autres cr\u00e9ances </span><span class=\"S758A SBD5 S2\" id=\"t16_200\">104 </span><span class=\"S758B SBD5 S2\" id=\"t17_200\">699 </span><span class=\"S758C SBD5 S2\" id=\"t18_200\">55 </span><span class=\"S7527 SBD5 S2\" id=\"t19_200\">889 </span><span class=\"S24FE SBD3 S2\" id=\"t1a_200\">VALEURS BRUTES </span><span class=\"S758D SBD3 S2\" id=\"t1b_200\">250 </span><span class=\"S758E SBD3 S2\" id=\"t1c_200\">190 </span><span class=\"S758F SBD3 S2\" id=\"t1d_200\">188 </span><span class=\"S7529 SBD3 S2\" id=\"t1e_200\">083 </span><span class=\"S2F8 SBD5 S2\" id=\"t1f_200\">Provisions </span><span class=\"S7590 SBD5 S2\" id=\"t1g_200\">- </span><span class=\"S7591 SBD5 S2\" id=\"t1h_200\">8 </span><span class=\"S7592 SBD5 S2\" id=\"t1i_200\">582 </span><span class=\"S5842 SBD5 S2\" id=\"t1j_200\">- </span><span class=\"S7593 SBD5 S2\" id=\"t1k_200\">5 </span><span class=\"S7594 SBD5 S2\" id=\"t1l_200\">611 </span><span class=\"S1505 SBD3 S2\" id=\"t1m_200\">AUTRES D\u00c9BITEURS NETS </span><span class=\"S7595 SBD3 S2\" id=\"t1n_200\">241 </span><span class=\"S7596 SBD3 S2\" id=\"t1o_200\">608 </span><span class=\"S7597 SBD3 S2\" id=\"t1p_200\">182 </span><span class=\"S7598 SBD3 S2\" id=\"t1q_200\">472 </span><span class=\"S3C46 SBD5 S2\" id=\"t1r_200\">Autres charges constat\u00e9es d\u2019avance </span><span class=\"S7599 SBD5 S2\" id=\"t1s_200\">44 </span><span class=\"S759A SBD5 S2\" id=\"t1t_200\">398 </span><span class=\"S759B SBD5 S2\" id=\"t1u_200\">62 </span><span class=\"S759C SBD5 S2\" id=\"t1v_200\">404 </span><span class=\"S1308 SBD3 S2\" id=\"t1w_200\">CHARGES CONSTAT\u00c9ES D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1x_200\">44 </span><span class=\"S759E SBD3 S2\" id=\"t1y_200\">398 </span><span class=\"S759F SBD3 S2\" id=\"t1z_200\">62 </span><span class=\"S75A0 SBD3 S2\" id=\"t20_200\">404 </span><span class=\"S15AA S71F S2\" id=\"t21_200\">TOTAL AUTRES ACTIFS COURANTS </span><span class=\"S75A1 S71F S2\" id=\"t22_200\">286 </span><span class=\"S75A2 S71F S2\" id=\"t23_200\">006 </span><span class=\"S75A3 S71F S2\" id=\"t24_200\">244 </span><span class=\"S75A4 S71F S2\" id=\"t25_200\">876 </span><span class=\"S75A5 S2D2 S2DE S2\" id=\"t26_200\">Les cr\u00e9ances clients et comptes rattach\u00e9s enregistrent une baisse </span><span class=\"S75A6 S2D2 S2DE S2\" id=\"t27_200\">de - </span><span class=\"S75A7 S2D2 S2DE S2\" id=\"t28_200\">31 </span><span class=\"S75A8 S2D2 S2DE S2\" id=\"t29_200\">133 </span><span class=\"S75A9 S2D2 S2DE S2\" id=\"t2a_200\">milliers d\u2019euros par rapport au 30 </span><span class=\"S75AA S2D2 S2DE S2\" id=\"t2b_200\">septembre 2022, </span><span class=\"S75AB S2D2 S2DE S2\" id=\"t2c_200\">compte tenu du travail d\u2019optimisation du besoin en fonds de </span><span class=\"S15B6 S2D2 S2DE S2\" id=\"t2d_200\">roulement au cours de l\u2019exercice 2022/2023. </span><span class=\"S75AC S2D2 S2DE S2\" id=\"t2e_200\">Les autres actifs courants sont en hausse de 41 </span><span class=\"S75AD S2D2 S2DE S2\" id=\"t2f_200\">130 </span><span class=\"S75AE S2D2 S2DE S2\" id=\"t2g_200\">milliers d\u2019euros </span><span class=\"S237C S2D2 S2DE S2\" id=\"t2h_200\">au 30 </span><span class=\"S75AF S2D2 S2DE S2\" id=\"t2i_200\">septembre 2023. </span><span class=\"S75B0 S2D2 S2DE S2\" id=\"t2j_200\">Cette \u00e9volution s\u2019explique par </span><span class=\"S75B1 S2D2 S2DE S2\" id=\"t2k_200\">: </span><span class=\"S75B2 S2D2 S2DE S2\" id=\"t2l_200\">l\u2019augmentation des avances et acomptes vers\u00e9s de 8 </span><span class=\"S75B3 S2D2 S2DE S2\" id=\"t2m_200\">340 </span><span class=\"S75B4 S2D2 S2DE S2\" id=\"t2n_200\">milliers </span><span class=\"S75B5 S2DB S2DE S2\" id=\"t2o_200\">E </span><span class=\"S75B6 S2D2 S2DE S2\" id=\"t2p_200\">d\u2019euros, principalement li\u00e9e aux extensions sur Village Nature, </span><span class=\"S3D3C S2D2 S2DE S2\" id=\"t2q_200\">compte tenu du d\u00e9marrage du projet en d\u00e9cembre </span><span class=\"S75B7 S2D2 S2DE S2\" id=\"t2r_200\">2022 </span><span class=\"S75B8 S2D2 S2DE S2\" id=\"t2s_200\">; </span><span class=\"S75B9 S2D2 S2DE S2\" id=\"t2t_200\">l\u2019augmentation des autres cr\u00e9ances de 48 </span><span class=\"S75BA S2D2 S2DE S2\" id=\"t2u_200\">810 </span><span class=\"S75BB S2D2 S2DE S2\" id=\"t2v_200\">milliers d\u2019euros </span><span class=\"S75BC S2D2 S2DE S2\" id=\"t2w_200\">; </span><span class=\"S75BD S2DB S2DE S2\" id=\"t2x_200\">E </span><span class=\"S75BE S2D2 S2DE S2\" id=\"t2y_200\">compens\u00e9es en partie par la diminution des autres charges </span><span class=\"S75BF S2DB S2DE S2\" id=\"t2z_200\">E </span><span class=\"S75C0 S2D2 S2DE S2\" id=\"t30_200\">constat\u00e9es d\u2019avance de - </span><span class=\"S75C1 S2D2 S2DE S2\" id=\"t31_200\">18 </span><span class=\"S75C2 S2D2 S2DE S2\" id=\"t32_200\">006 </span><span class=\"S75C3 S2D2 S2DE S2\" id=\"t33_200\">milliers d\u2019euros. </span><span class=\"S7341 S625B S2\" id=\"t7_213\">Dettes fournisseurs et comptes rattach\u00e9s et </span><span class=\"S7CF9 S625B S2\" id=\"t8_213\">Autres passifs courants </span><span class=\"S7342 S625C S2\" id=\"t9_213\">Note </span><span class=\"S7343 S625C S2\" id=\"ta_213\">22 </span><span class=\"S7CFA S625B S2\" id=\"tb_213\">et </span><span class=\"S7CFB S625B S2\" id=\"tc_213\">non </span><span class=\"S7CFC S625B S2\" id=\"td_213\">courants </span><span class=\"S7CFD S2D8 S2\" id=\"te_213\">22.1 \u2013 Dettes fournisseurs et comptes rattach\u00e9s et Autres passifs courants et non courants </span><span class=\"S7CFE SBD4 S2\" id=\"tf_213\">(en milliers d\u2019euros) </span><span class=\"S7CFF S71F S2\" id=\"tg_213\">30/09/2023 </span><span class=\"S7D00 SBD3 S2\" id=\"th_213\">30/09/2022 </span><span class=\"S1EB3 SBD3 S2\" id=\"ti_213\">DETTES FOURNISSEURS ET COMPTES RATTACH\u00c9S </span><span class=\"S7D01 SBD3 S2\" id=\"tj_213\">367 </span><span class=\"S7D02 SBD3 S2\" id=\"tk_213\">954 </span><span class=\"S7D03 SBD3 S2\" id=\"tl_213\">310 </span><span class=\"S751C SBD3 S2\" id=\"tm_213\">833 </span><span class=\"S22E SBD5 S2\" id=\"tn_213\">Avances et acomptes re\u00e7us </span><span class=\"S7D04 SBD5 S2\" id=\"to_213\">221 </span><span class=\"S7D05 SBD5 S2\" id=\"tp_213\">153 </span><span class=\"S7D06 SBD5 S2\" id=\"tq_213\">180 </span><span class=\"S7D07 SBD5 S2\" id=\"tr_213\">393 </span><span class=\"S576B SBD5 S2\" id=\"ts_213\">TVA et autres dettes fiscales </span><span class=\"S7D08 SBD5 S2\" id=\"tt_213\">94 </span><span class=\"S7D09 SBD5 S2\" id=\"tu_213\">281 </span><span class=\"S7D0A SBD5 S2\" id=\"tv_213\">90 </span><span class=\"S7D0B SBD5 S2\" id=\"tw_213\">083 </span><span class=\"S2FE5 SBD5 S2\" id=\"tx_213\">Personnel et organismes sociaux </span><span class=\"S7D0C SBD5 S2\" id=\"ty_213\">109 </span><span class=\"S7D0D SBD5 S2\" id=\"tz_213\">636 </span><span class=\"S7D0E SBD5 S2\" id=\"t10_213\">101 </span><span class=\"S7D0F SBD5 S2\" id=\"t11_213\">626 </span><span class=\"S68A SBD5 S2\" id=\"t12_213\">Passif li\u00e9 aux contrats de locations </span><span class=\"S7D10 SBD5 S2\" id=\"t13_213\">105 </span><span class=\"S7D11 SBD5 S2\" id=\"t14_213\">- </span><span class=\"S7986 SBD5 S2\" id=\"t15_213\">Autres dettes </span><span class=\"S7D12 SBD5 S2\" id=\"t16_213\">128 </span><span class=\"S7D13 SBD5 S2\" id=\"t17_213\">663 </span><span class=\"S7D14 SBD5 S2\" id=\"t18_213\">119 </span><span class=\"S7D15 SBD5 S2\" id=\"t19_213\">045 </span><span class=\"S1E15 SBD3 S2\" id=\"t1a_213\">AUTRES DETTES D\u2019EXPLOITATION </span><span class=\"S7D16 SBD3 S2\" id=\"t1b_213\">553 </span><span class=\"S7D17 SBD3 S2\" id=\"t1c_213\">838 </span><span class=\"S7D18 SBD3 S2\" id=\"t1d_213\">491 </span><span class=\"S7D19 SBD3 S2\" id=\"t1e_213\">147 </span><span class=\"S7D1A SBD5 S2\" id=\"t1f_213\">Ventes immobili\u00e8res et fonds de concours </span><span class=\"S7D1B SBD5 S2\" id=\"t1g_213\">12 </span><span class=\"S7D1C SBD5 S2\" id=\"t1h_213\">688 </span><span class=\"S7D1D SBD5 S2\" id=\"t1i_213\">56 </span><span class=\"S7D1E SBD5 S2\" id=\"t1j_213\">470 </span><span class=\"S3C46 SBD5 S2\" id=\"t1k_213\">Produits constat\u00e9s d\u2019avance divers </span><span class=\"S7599 SBD5 S2\" id=\"t1l_213\">37 </span><span class=\"S759A SBD5 S2\" id=\"t1m_213\">383 </span><span class=\"S759B SBD5 S2\" id=\"t1n_213\">31 </span><span class=\"S759C SBD5 S2\" id=\"t1o_213\">000 </span><span class=\"S1308 SBD3 S2\" id=\"t1p_213\">PRODUITS CONSTAT\u00c9S D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1q_213\">50 </span><span class=\"S759E SBD3 S2\" id=\"t1r_213\">071 </span><span class=\"S759F SBD3 S2\" id=\"t1s_213\">87 </span><span class=\"S75A0 SBD3 S2\" id=\"t1t_213\">470 </span><span class=\"S15AA S71F S2\" id=\"t1u_213\">TOTAL AUTRES PASSIFS </span><span class=\"S75A1 S71F S2\" id=\"t1v_213\">603 </span><span class=\"S75A2 S71F S2\" id=\"t1w_213\">909 </span><span class=\"S75A3 S71F S2\" id=\"t1x_213\">578 </span><span class=\"S75A4 S71F S2\" id=\"t1y_213\">617 </span><span class=\"S3C51 SBD5 S2\" id=\"t1z_213\">Autres passifs courants </span><span class=\"S7D1F SBD5 S2\" id=\"t20_213\">603 </span><span class=\"S7D20 SBD5 S2\" id=\"t21_213\">909 </span><span class=\"S7D21 SBD5 S2\" id=\"t22_213\">578 </span><span class=\"S7D22 SBD5 S2\" id=\"t23_213\">617 </span><span class=\"S3C58 SBD5 S2\" id=\"t24_213\">Autres passifs non courants </span><span class=\"S7D23 SBD5 S2\" id=\"t25_213\">- </span><span class=\"S7D24 SBD5 S2\" id=\"t26_213\">- </span><span class=\"S7D25 S2D2 S2DE S2\" id=\"t27_213\">Les dettes fournisseurs et comptes rattach\u00e9s enregistrent une </span><span class=\"S7D26 S2D2 S2DE S2\" id=\"t28_213\">hausse de 57 </span><span class=\"S7D27 S2D2 S2DE S2\" id=\"t29_213\">121 </span><span class=\"S7D28 S2D2 S2DE S2\" id=\"t2a_213\">milliers d\u2019euros, compte tenu du travail </span><span class=\"S7D29 S2D2 S2DE S2\" id=\"t2b_213\">d\u2019optimisation du besoin en fonds de roulement au cours de </span><span class=\"SF16 S2D2 S2DE S2\" id=\"t2c_213\">l\u2019exercice 2022/2023. </span><span class=\"S7D2A S2D2 S2DE S2\" id=\"t2d_213\">La hausse de 25 </span><span class=\"S7D2B S2D2 S2DE S2\" id=\"t2e_213\">292 </span><span class=\"S7D2C S2D2 S2DE S2\" id=\"t2f_213\">milliers d\u2019euros des \u00ab </span><span class=\"S7D2D S2D2 S2DE S2\" id=\"t2g_213\">Autres passifs courants </span><span class=\"SD7C S2D2 S2DE S2\" id=\"t2h_213\">et non courants </span><span class=\"S7D2E S2D2 S2DE S2\" id=\"t2i_213\">\u00bb s\u2019explique notamment par </span><span class=\"S7D2F S2D2 S2DE S2\" id=\"t2j_213\">: </span><span class=\"S7D30 S2D2 S2DE S2\" id=\"t2k_213\">des avances et acomptes re\u00e7us des clients en hausse de </span><span class=\"S7D31 S2DB S2DE S2\" id=\"t2l_213\">E </span><span class=\"S1C6A S2D2 S2DE S2\" id=\"t2m_213\">40 </span><span class=\"S7D32 S2D2 S2DE S2\" id=\"t2n_213\">760 </span><span class=\"S7D33 S2D2 S2DE S2\" id=\"t2o_213\">milliers d\u2019euros, compte tenu des r\u00e9servations clients </span><span class=\"S7D34 S2D2 S2DE S2\" id=\"t2p_213\">pour la saison d\u2019hiver \u00e0 venir, qui sont plus importantes par </span><span class=\"S7D35 S2D2 S2DE S2\" id=\"t2q_213\">rapport \u00e0 la cl\u00f4ture pr\u00e9c\u00e9dente </span><span class=\"S7D36 S2D2 S2DE S2\" id=\"t2r_213\">; </span><span class=\"S1C7D S2D2 S2DE S2\" id=\"t2s_213\">des autres dettes en hausse de 9 </span><span class=\"S7D37 S2D2 S2DE S2\" id=\"t2t_213\">618 </span><span class=\"S7D38 S2D2 S2DE S2\" id=\"t2u_213\">milliers d\u2019euros </span><span class=\"S7D39 S2D2 S2DE S2\" id=\"t2v_213\">; </span><span class=\"S1C81 S2DB S2DE S2\" id=\"t2w_213\">E </span><span class=\"S7D3A S2D2 S2DE S2\" id=\"t2x_213\">compens\u00e9es en partie par les produits constat\u00e9s d\u2019avance li\u00e9s \u00e0 </span><span class=\"S7D3B S2DB S2DE S2\" id=\"t2y_213\">E </span><span class=\"S7D3C S2D2 S2DE S2\" id=\"t2z_213\">l\u2019activit\u00e9 immobili\u00e8re du Groupe en baisse de - </span><span class=\"S7D3D S2D2 S2DE S2\" id=\"t30_213\">37 </span><span class=\"S7D3E S2D2 S2DE S2\" id=\"t31_213\">399 </span><span class=\"S7D3F S2D2 S2DE S2\" id=\"t32_213\">milliers </span><span class=\"S7D40 S2D2 S2DE S2\" id=\"t33_213\">d\u2019euros, en lien notamment avec l\u2019\u00e9volution les projets en cours </span><span class=\"S7D41 S2D2 S2DE S2\" id=\"t34_213\">sur Center Parcs Europe. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f36593": {
   "value": "<span class=\"S749C S625B S2\" id=\"t7_200\">Clients et Autres actifs courants </span><span class=\"S7342 S625C S2\" id=\"t8_200\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_200\">14 </span><span class=\"S7573 S2D8 S2\" id=\"ta_200\">14.1 \u2013 Clients et comptes rattach\u00e9s et Autres actifs courants </span><span class=\"S7574 SBD4 S2\" id=\"tb_200\">(en milliers d\u2019euros) </span><span class=\"S7575 S71F S2\" id=\"tc_200\">30/09/2023 </span><span class=\"S7576 SBD3 S2\" id=\"td_200\">30/09/2022 </span><span class=\"S21F2 SBD5 S2\" id=\"te_200\">Cr\u00e9ances clients brutes </span><span class=\"S7577 SBD5 S2\" id=\"tf_200\">188 </span><span class=\"S7578 SBD5 S2\" id=\"tg_200\">157 </span><span class=\"S7579 SBD5 S2\" id=\"th_200\">215 </span><span class=\"S757A SBD5 S2\" id=\"ti_200\">925 </span><span class=\"S1257 SBD5 S2\" id=\"tj_200\">D\u00e9pr\u00e9ciations </span><span class=\"S757B SBD5 S2\" id=\"tk_200\">- </span><span class=\"S757C SBD5 S2\" id=\"tl_200\">16 </span><span class=\"S757D SBD5 S2\" id=\"tm_200\">414 </span><span class=\"S757E SBD5 S2\" id=\"tn_200\">- </span><span class=\"S49E4 SBD5 S2\" id=\"to_200\">13 </span><span class=\"S49E5 SBD5 S2\" id=\"tp_200\">049 </span><span class=\"S30BC SBD3 S2\" id=\"tq_200\">TOTAL CR\u00c9ANCES CLIENTS ET COMPTES RATTACH\u00c9S </span><span class=\"S757F SBD3 S2\" id=\"tr_200\">171 </span><span class=\"S7580 SBD3 S2\" id=\"ts_200\">743 </span><span class=\"S7581 SBD3 S2\" id=\"tt_200\">202 </span><span class=\"S7582 SBD3 S2\" id=\"tu_200\">876 </span><span class=\"S24FA SBD5 S2\" id=\"tv_200\">Avances et acomptes vers\u00e9s </span><span class=\"S7583 SBD5 S2\" id=\"tw_200\">24 </span><span class=\"S7584 SBD5 S2\" id=\"tx_200\">741 </span><span class=\"S7585 SBD5 S2\" id=\"ty_200\">16 </span><span class=\"S7586 SBD5 S2\" id=\"tz_200\">401 </span><span class=\"S137C SBD5 S2\" id=\"t10_200\">\u00c9tats \u2013 imp\u00f4ts et taxes </span><span class=\"S7587 SBD5 S2\" id=\"t11_200\">120 </span><span class=\"S7588 SBD5 S2\" id=\"t12_200\">750 </span><span class=\"S7589 SBD5 S2\" id=\"t13_200\">115 </span><span class=\"S7525 SBD5 S2\" id=\"t14_200\">793 </span><span class=\"S266B SBD5 S2\" id=\"t15_200\">Autres cr\u00e9ances </span><span class=\"S758A SBD5 S2\" id=\"t16_200\">104 </span><span class=\"S758B SBD5 S2\" id=\"t17_200\">699 </span><span class=\"S758C SBD5 S2\" id=\"t18_200\">55 </span><span class=\"S7527 SBD5 S2\" id=\"t19_200\">889 </span><span class=\"S24FE SBD3 S2\" id=\"t1a_200\">VALEURS BRUTES </span><span class=\"S758D SBD3 S2\" id=\"t1b_200\">250 </span><span class=\"S758E SBD3 S2\" id=\"t1c_200\">190 </span><span class=\"S758F SBD3 S2\" id=\"t1d_200\">188 </span><span class=\"S7529 SBD3 S2\" id=\"t1e_200\">083 </span><span class=\"S2F8 SBD5 S2\" id=\"t1f_200\">Provisions </span><span class=\"S7590 SBD5 S2\" id=\"t1g_200\">- </span><span class=\"S7591 SBD5 S2\" id=\"t1h_200\">8 </span><span class=\"S7592 SBD5 S2\" id=\"t1i_200\">582 </span><span class=\"S5842 SBD5 S2\" id=\"t1j_200\">- </span><span class=\"S7593 SBD5 S2\" id=\"t1k_200\">5 </span><span class=\"S7594 SBD5 S2\" id=\"t1l_200\">611 </span><span class=\"S1505 SBD3 S2\" id=\"t1m_200\">AUTRES D\u00c9BITEURS NETS </span><span class=\"S7595 SBD3 S2\" id=\"t1n_200\">241 </span><span class=\"S7596 SBD3 S2\" id=\"t1o_200\">608 </span><span class=\"S7597 SBD3 S2\" id=\"t1p_200\">182 </span><span class=\"S7598 SBD3 S2\" id=\"t1q_200\">472 </span><span class=\"S3C46 SBD5 S2\" id=\"t1r_200\">Autres charges constat\u00e9es d\u2019avance </span><span class=\"S7599 SBD5 S2\" id=\"t1s_200\">44 </span><span class=\"S759A SBD5 S2\" id=\"t1t_200\">398 </span><span class=\"S759B SBD5 S2\" id=\"t1u_200\">62 </span><span class=\"S759C SBD5 S2\" id=\"t1v_200\">404 </span><span class=\"S1308 SBD3 S2\" id=\"t1w_200\">CHARGES CONSTAT\u00c9ES D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1x_200\">44 </span><span class=\"S759E SBD3 S2\" id=\"t1y_200\">398 </span><span class=\"S759F SBD3 S2\" id=\"t1z_200\">62 </span><span class=\"S75A0 SBD3 S2\" id=\"t20_200\">404 </span><span class=\"S15AA S71F S2\" id=\"t21_200\">TOTAL AUTRES ACTIFS COURANTS </span><span class=\"S75A1 S71F S2\" id=\"t22_200\">286 </span><span class=\"S75A2 S71F S2\" id=\"t23_200\">006 </span><span class=\"S75A3 S71F S2\" id=\"t24_200\">244 </span><span class=\"S75A4 S71F S2\" id=\"t25_200\">876 </span><span class=\"S75A5 S2D2 S2DE S2\" id=\"t26_200\">Les cr\u00e9ances clients et comptes rattach\u00e9s enregistrent une baisse </span><span class=\"S75A6 S2D2 S2DE S2\" id=\"t27_200\">de - </span><span class=\"S75A7 S2D2 S2DE S2\" id=\"t28_200\">31 </span><span class=\"S75A8 S2D2 S2DE S2\" id=\"t29_200\">133 </span><span class=\"S75A9 S2D2 S2DE S2\" id=\"t2a_200\">milliers d\u2019euros par rapport au 30 </span><span class=\"S75AA S2D2 S2DE S2\" id=\"t2b_200\">septembre 2022, </span><span class=\"S75AB S2D2 S2DE S2\" id=\"t2c_200\">compte tenu du travail d\u2019optimisation du besoin en fonds de </span><span class=\"S15B6 S2D2 S2DE S2\" id=\"t2d_200\">roulement au cours de l\u2019exercice 2022/2023. </span><span class=\"S75AC S2D2 S2DE S2\" id=\"t2e_200\">Les autres actifs courants sont en hausse de 41 </span><span class=\"S75AD S2D2 S2DE S2\" id=\"t2f_200\">130 </span><span class=\"S75AE S2D2 S2DE S2\" id=\"t2g_200\">milliers d\u2019euros </span><span class=\"S237C S2D2 S2DE S2\" id=\"t2h_200\">au 30 </span><span class=\"S75AF S2D2 S2DE S2\" id=\"t2i_200\">septembre 2023. </span><span class=\"S75B0 S2D2 S2DE S2\" id=\"t2j_200\">Cette \u00e9volution s\u2019explique par </span><span class=\"S75B1 S2D2 S2DE S2\" id=\"t2k_200\">: </span><span class=\"S75B2 S2D2 S2DE S2\" id=\"t2l_200\">l\u2019augmentation des avances et acomptes vers\u00e9s de 8 </span><span class=\"S75B3 S2D2 S2DE S2\" id=\"t2m_200\">340 </span><span class=\"S75B4 S2D2 S2DE S2\" id=\"t2n_200\">milliers </span><span class=\"S75B5 S2DB S2DE S2\" id=\"t2o_200\">E </span><span class=\"S75B6 S2D2 S2DE S2\" id=\"t2p_200\">d\u2019euros, principalement li\u00e9e aux extensions sur Village Nature, </span><span class=\"S3D3C S2D2 S2DE S2\" id=\"t2q_200\">compte tenu du d\u00e9marrage du projet en d\u00e9cembre </span><span class=\"S75B7 S2D2 S2DE S2\" id=\"t2r_200\">2022 </span><span class=\"S75B8 S2D2 S2DE S2\" id=\"t2s_200\">; </span><span class=\"S75B9 S2D2 S2DE S2\" id=\"t2t_200\">l\u2019augmentation des autres cr\u00e9ances de 48 </span><span class=\"S75BA S2D2 S2DE S2\" id=\"t2u_200\">810 </span><span class=\"S75BB S2D2 S2DE S2\" id=\"t2v_200\">milliers d\u2019euros </span><span class=\"S75BC S2D2 S2DE S2\" id=\"t2w_200\">; </span><span class=\"S75BD S2DB S2DE S2\" id=\"t2x_200\">E </span><span class=\"S75BE S2D2 S2DE S2\" id=\"t2y_200\">compens\u00e9es en partie par la diminution des autres charges </span><span class=\"S75BF S2DB S2DE S2\" id=\"t2z_200\">E </span><span class=\"S75C0 S2D2 S2DE S2\" id=\"t30_200\">constat\u00e9es d\u2019avance de - </span><span class=\"S75C1 S2D2 S2DE S2\" id=\"t31_200\">18 </span><span class=\"S75C2 S2D2 S2DE S2\" id=\"t32_200\">006 </span><span class=\"S75C3 S2D2 S2DE S2\" id=\"t33_200\">milliers d\u2019euros. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasePrepaymentsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f36594": {
   "value": "<span class=\"S749C S625B S2\" id=\"t7_200\">Clients et Autres actifs courants </span><span class=\"S7342 S625C S2\" id=\"t8_200\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_200\">14 </span><span class=\"S7573 S2D8 S2\" id=\"ta_200\">14.1 \u2013 Clients et comptes rattach\u00e9s et Autres actifs courants </span><span class=\"S7574 SBD4 S2\" id=\"tb_200\">(en milliers d\u2019euros) </span><span class=\"S7575 S71F S2\" id=\"tc_200\">30/09/2023 </span><span class=\"S7576 SBD3 S2\" id=\"td_200\">30/09/2022 </span><span class=\"S21F2 SBD5 S2\" id=\"te_200\">Cr\u00e9ances clients brutes </span><span class=\"S7577 SBD5 S2\" id=\"tf_200\">188 </span><span class=\"S7578 SBD5 S2\" id=\"tg_200\">157 </span><span class=\"S7579 SBD5 S2\" id=\"th_200\">215 </span><span class=\"S757A SBD5 S2\" id=\"ti_200\">925 </span><span class=\"S1257 SBD5 S2\" id=\"tj_200\">D\u00e9pr\u00e9ciations </span><span class=\"S757B SBD5 S2\" id=\"tk_200\">- </span><span class=\"S757C SBD5 S2\" id=\"tl_200\">16 </span><span class=\"S757D SBD5 S2\" id=\"tm_200\">414 </span><span class=\"S757E SBD5 S2\" id=\"tn_200\">- </span><span class=\"S49E4 SBD5 S2\" id=\"to_200\">13 </span><span class=\"S49E5 SBD5 S2\" id=\"tp_200\">049 </span><span class=\"S30BC SBD3 S2\" id=\"tq_200\">TOTAL CR\u00c9ANCES CLIENTS ET COMPTES RATTACH\u00c9S </span><span class=\"S757F SBD3 S2\" id=\"tr_200\">171 </span><span class=\"S7580 SBD3 S2\" id=\"ts_200\">743 </span><span class=\"S7581 SBD3 S2\" id=\"tt_200\">202 </span><span class=\"S7582 SBD3 S2\" id=\"tu_200\">876 </span><span class=\"S24FA SBD5 S2\" id=\"tv_200\">Avances et acomptes vers\u00e9s </span><span class=\"S7583 SBD5 S2\" id=\"tw_200\">24 </span><span class=\"S7584 SBD5 S2\" id=\"tx_200\">741 </span><span class=\"S7585 SBD5 S2\" id=\"ty_200\">16 </span><span class=\"S7586 SBD5 S2\" id=\"tz_200\">401 </span><span class=\"S137C SBD5 S2\" id=\"t10_200\">\u00c9tats \u2013 imp\u00f4ts et taxes </span><span class=\"S7587 SBD5 S2\" id=\"t11_200\">120 </span><span class=\"S7588 SBD5 S2\" id=\"t12_200\">750 </span><span class=\"S7589 SBD5 S2\" id=\"t13_200\">115 </span><span class=\"S7525 SBD5 S2\" id=\"t14_200\">793 </span><span class=\"S266B SBD5 S2\" id=\"t15_200\">Autres cr\u00e9ances </span><span class=\"S758A SBD5 S2\" id=\"t16_200\">104 </span><span class=\"S758B SBD5 S2\" id=\"t17_200\">699 </span><span class=\"S758C SBD5 S2\" id=\"t18_200\">55 </span><span class=\"S7527 SBD5 S2\" id=\"t19_200\">889 </span><span class=\"S24FE SBD3 S2\" id=\"t1a_200\">VALEURS BRUTES </span><span class=\"S758D SBD3 S2\" id=\"t1b_200\">250 </span><span class=\"S758E SBD3 S2\" id=\"t1c_200\">190 </span><span class=\"S758F SBD3 S2\" id=\"t1d_200\">188 </span><span class=\"S7529 SBD3 S2\" id=\"t1e_200\">083 </span><span class=\"S2F8 SBD5 S2\" id=\"t1f_200\">Provisions </span><span class=\"S7590 SBD5 S2\" id=\"t1g_200\">- </span><span class=\"S7591 SBD5 S2\" id=\"t1h_200\">8 </span><span class=\"S7592 SBD5 S2\" id=\"t1i_200\">582 </span><span class=\"S5842 SBD5 S2\" id=\"t1j_200\">- </span><span class=\"S7593 SBD5 S2\" id=\"t1k_200\">5 </span><span class=\"S7594 SBD5 S2\" id=\"t1l_200\">611 </span><span class=\"S1505 SBD3 S2\" id=\"t1m_200\">AUTRES D\u00c9BITEURS NETS </span><span class=\"S7595 SBD3 S2\" id=\"t1n_200\">241 </span><span class=\"S7596 SBD3 S2\" id=\"t1o_200\">608 </span><span class=\"S7597 SBD3 S2\" id=\"t1p_200\">182 </span><span class=\"S7598 SBD3 S2\" id=\"t1q_200\">472 </span><span class=\"S3C46 SBD5 S2\" id=\"t1r_200\">Autres charges constat\u00e9es d\u2019avance </span><span class=\"S7599 SBD5 S2\" id=\"t1s_200\">44 </span><span class=\"S759A SBD5 S2\" id=\"t1t_200\">398 </span><span class=\"S759B SBD5 S2\" id=\"t1u_200\">62 </span><span class=\"S759C SBD5 S2\" id=\"t1v_200\">404 </span><span class=\"S1308 SBD3 S2\" id=\"t1w_200\">CHARGES CONSTAT\u00c9ES D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1x_200\">44 </span><span class=\"S759E SBD3 S2\" id=\"t1y_200\">398 </span><span class=\"S759F SBD3 S2\" id=\"t1z_200\">62 </span><span class=\"S75A0 SBD3 S2\" id=\"t20_200\">404 </span><span class=\"S15AA S71F S2\" id=\"t21_200\">TOTAL AUTRES ACTIFS COURANTS </span><span class=\"S75A1 S71F S2\" id=\"t22_200\">286 </span><span class=\"S75A2 S71F S2\" id=\"t23_200\">006 </span><span class=\"S75A3 S71F S2\" id=\"t24_200\">244 </span><span class=\"S75A4 S71F S2\" id=\"t25_200\">876 </span><span class=\"S75A5 S2D2 S2DE S2\" id=\"t26_200\">Les cr\u00e9ances clients et comptes rattach\u00e9s enregistrent une baisse </span><span class=\"S75A6 S2D2 S2DE S2\" id=\"t27_200\">de - </span><span class=\"S75A7 S2D2 S2DE S2\" id=\"t28_200\">31 </span><span class=\"S75A8 S2D2 S2DE S2\" id=\"t29_200\">133 </span><span class=\"S75A9 S2D2 S2DE S2\" id=\"t2a_200\">milliers d\u2019euros par rapport au 30 </span><span class=\"S75AA S2D2 S2DE S2\" id=\"t2b_200\">septembre 2022, </span><span class=\"S75AB S2D2 S2DE S2\" id=\"t2c_200\">compte tenu du travail d\u2019optimisation du besoin en fonds de </span><span class=\"S15B6 S2D2 S2DE S2\" id=\"t2d_200\">roulement au cours de l\u2019exercice 2022/2023. </span><span class=\"S75AC S2D2 S2DE S2\" id=\"t2e_200\">Les autres actifs courants sont en hausse de 41 </span><span class=\"S75AD S2D2 S2DE S2\" id=\"t2f_200\">130 </span><span class=\"S75AE S2D2 S2DE S2\" id=\"t2g_200\">milliers d\u2019euros </span><span class=\"S237C S2D2 S2DE S2\" id=\"t2h_200\">au 30 </span><span class=\"S75AF S2D2 S2DE S2\" id=\"t2i_200\">septembre 2023. </span><span class=\"S75B0 S2D2 S2DE S2\" id=\"t2j_200\">Cette \u00e9volution s\u2019explique par </span><span class=\"S75B1 S2D2 S2DE S2\" id=\"t2k_200\">: </span><span class=\"S75B2 S2D2 S2DE S2\" id=\"t2l_200\">l\u2019augmentation des avances et acomptes vers\u00e9s de 8 </span><span class=\"S75B3 S2D2 S2DE S2\" id=\"t2m_200\">340 </span><span class=\"S75B4 S2D2 S2DE S2\" id=\"t2n_200\">milliers </span><span class=\"S75B5 S2DB S2DE S2\" id=\"t2o_200\">E </span><span class=\"S75B6 S2D2 S2DE S2\" id=\"t2p_200\">d\u2019euros, principalement li\u00e9e aux extensions sur Village Nature, </span><span class=\"S3D3C S2D2 S2DE S2\" id=\"t2q_200\">compte tenu du d\u00e9marrage du projet en d\u00e9cembre </span><span class=\"S75B7 S2D2 S2DE S2\" id=\"t2r_200\">2022 </span><span class=\"S75B8 S2D2 S2DE S2\" id=\"t2s_200\">; </span><span class=\"S75B9 S2D2 S2DE S2\" id=\"t2t_200\">l\u2019augmentation des autres cr\u00e9ances de 48 </span><span class=\"S75BA S2D2 S2DE S2\" id=\"t2u_200\">810 </span><span class=\"S75BB S2D2 S2DE S2\" id=\"t2v_200\">milliers d\u2019euros </span><span class=\"S75BC S2D2 S2DE S2\" id=\"t2w_200\">; </span><span class=\"S75BD S2DB S2DE S2\" id=\"t2x_200\">E </span><span class=\"S75BE S2D2 S2DE S2\" id=\"t2y_200\">compens\u00e9es en partie par la diminution des autres charges </span><span class=\"S75BF S2DB S2DE S2\" id=\"t2z_200\">E </span><span class=\"S75C0 S2D2 S2DE S2\" id=\"t30_200\">constat\u00e9es d\u2019avance de - </span><span class=\"S75C1 S2D2 S2DE S2\" id=\"t31_200\">18 </span><span class=\"S75C2 S2D2 S2DE S2\" id=\"t32_200\">006 </span><span class=\"S75C3 S2D2 S2DE S2\" id=\"t33_200\">milliers d\u2019euros. </span><span class=\"S7DB2 S625B S2\" id=\"t3w_214\">\u00c9ch\u00e9ancier des cr\u00e9ances et des dettes </span><span class=\"S2EA1 S625C S2\" id=\"t3x_214\">Note </span><span class=\"S7DB3 S625C S2\" id=\"t3y_214\">24 </span><span class=\"S7DB4 SBD4 S2\" id=\"t3z_214\">(en milliers d\u2019euros) </span><span class=\"S7DB5 S71F S2\" id=\"t40_214\">30/09/2023 </span><span class=\"S7DB6 SBD3 S2\" id=\"t41_214\">Montants non </span><span class=\"S7DB7 SBD3 S2\" id=\"t42_214\">\u00e9chus ou \u00e9chus </span><span class=\"S7DB8 SBD3 S2\" id=\"t43_214\">depuis - </span><span class=\"S7DB9 SBD3 S2\" id=\"t44_214\">1 </span><span class=\"S7DBA SBD3 S2\" id=\"t45_214\">an </span><span class=\"S7DBB SBD3 S2\" id=\"t46_214\">Montants avec </span><span class=\"S7DBC SBD3 S2\" id=\"t47_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DBD SBD3 S2\" id=\"t48_214\">entre 1 et </span><span class=\"S7DBE SBD3 S2\" id=\"t49_214\">5 </span><span class=\"S7DBF SBD3 S2\" id=\"t4a_214\">ans </span><span class=\"S7DC0 SBD3 S2\" id=\"t4b_214\">Montants avec </span><span class=\"S7DC1 SBD3 S2\" id=\"t4c_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DC2 SBD3 S2\" id=\"t4d_214\">&gt; </span><span class=\"S7DC3 SBD3 S2\" id=\"t4e_214\">5 </span><span class=\"S7DC4 SBD3 S2\" id=\"t4f_214\">ans </span><span class=\"S1F3B SBD5 S2\" id=\"t4g_214\">Autres actifs financiers non courants </span><span class=\"S7DC5 SBD5 S2\" id=\"t4h_214\">53 </span><span class=\"S7DC6 SBD5 S2\" id=\"t4i_214\">884 </span><span class=\"S7DC7 SBD5 S2\" id=\"t4j_214\">40 </span><span class=\"S7DC8 SBD5 S2\" id=\"t4k_214\">390 </span><span class=\"S7DC9 SBD5 S2\" id=\"t4l_214\">13 </span><span class=\"S7DCA SBD5 S2\" id=\"t4m_214\">289 </span><span class=\"S7DCB SBD5 S2\" id=\"t4n_214\">206 </span><span class=\"S3545 SBD5 S2\" id=\"t4o_214\">Clients et comptes rattach\u00e9s (en valeur nette) </span><span class=\"S7DCC SBD5 S2\" id=\"t4p_214\">171 </span><span class=\"S7DCD SBD5 S2\" id=\"t4q_214\">743 </span><span class=\"S7DCE SBD5 S2\" id=\"t4r_214\">171 </span><span class=\"S7DCF SBD5 S2\" id=\"t4s_214\">743 </span><span class=\"S7DD0 SBD5 S2\" id=\"t4t_214\">- </span><span class=\"S7DD1 SBD5 S2\" id=\"t4u_214\">- </span><span class=\"S5111 SBD5 S2\" id=\"t4v_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S36F5 SBD5 S2\" id=\"t4w_214\">309 </span><span class=\"S7DD2 SBD5 S2\" id=\"t4x_214\">371 </span><span class=\"S7DD3 SBD5 S2\" id=\"t4y_214\">309 </span><span class=\"S7DD4 SBD5 S2\" id=\"t4z_214\">371 </span><span class=\"S7DD5 SBD5 S2\" id=\"t50_214\">- </span><span class=\"S7DD6 SBD5 S2\" id=\"t51_214\">- </span><span class=\"S6AB7 S71F S2\" id=\"t52_214\">TOTAL ACTIF </span><span class=\"S7DD7 S71F S2\" id=\"t53_214\">534 </span><span class=\"S7DD8 S71F S2\" id=\"t54_214\">998 </span><span class=\"S7DD9 S71F S2\" id=\"t55_214\">521 </span><span class=\"S7DDA S71F S2\" id=\"t56_214\">503 </span><span class=\"S7DDB S71F S2\" id=\"t57_214\">13 </span><span class=\"S7DDC S71F S2\" id=\"t58_214\">289 </span><span class=\"S7DDD S71F S2\" id=\"t59_214\">206 </span><span class=\"S1E4E SBD5 S2\" id=\"t5a_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7DDE SBD5 S2\" id=\"t5b_214\">367 </span><span class=\"S7DDF SBD5 S2\" id=\"t5c_214\">954 </span><span class=\"S7DE0 SBD5 S2\" id=\"t5d_214\">367 </span><span class=\"S7DE1 SBD5 S2\" id=\"t5e_214\">954 </span><span class=\"S7DE2 SBD5 S2\" id=\"t5f_214\">- </span><span class=\"S7DE3 SBD5 S2\" id=\"t5g_214\">- </span><span class=\"S1F4B SBD5 S2\" id=\"t5h_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7DE4 SBD5 S2\" id=\"t5i_214\">610 </span><span class=\"S7DE5 SBD5 S2\" id=\"t5j_214\">435 </span><span class=\"S7DE6 SBD5 S2\" id=\"t5k_214\">610 </span><span class=\"S7DE7 SBD5 S2\" id=\"t5l_214\">435 </span><span class=\"S7DE8 SBD5 S2\" id=\"t5m_214\">- </span><span class=\"S7DE9 SBD5 S2\" id=\"t5n_214\">- </span><span class=\"S69A8 S71F S2\" id=\"t5o_214\">TOTAL PASSIF </span><span class=\"S7DEA S71F S2\" id=\"t5p_214\">978 </span><span class=\"S7DEB S71F S2\" id=\"t5q_214\">389 </span><span class=\"S7DEC S71F S2\" id=\"t5r_214\">978 </span><span class=\"S7DED S71F S2\" id=\"t5s_214\">389 </span><span class=\"S7DEE S71F S2\" id=\"t5t_214\">- </span><span class=\"S7DEF S71F S2\" id=\"t5u_214\">- </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f36595": {
   "value": "<span class=\"S749C S625B S2\" id=\"t7_200\">Clients et Autres actifs courants </span><span class=\"S7342 S625C S2\" id=\"t8_200\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_200\">14 </span><span class=\"S7573 S2D8 S2\" id=\"ta_200\">14.1 \u2013 Clients et comptes rattach\u00e9s et Autres actifs courants </span><span class=\"S7574 SBD4 S2\" id=\"tb_200\">(en milliers d\u2019euros) </span><span class=\"S7575 S71F S2\" id=\"tc_200\">30/09/2023 </span><span class=\"S7576 SBD3 S2\" id=\"td_200\">30/09/2022 </span><span class=\"S21F2 SBD5 S2\" id=\"te_200\">Cr\u00e9ances clients brutes </span><span class=\"S7577 SBD5 S2\" id=\"tf_200\">188 </span><span class=\"S7578 SBD5 S2\" id=\"tg_200\">157 </span><span class=\"S7579 SBD5 S2\" id=\"th_200\">215 </span><span class=\"S757A SBD5 S2\" id=\"ti_200\">925 </span><span class=\"S1257 SBD5 S2\" id=\"tj_200\">D\u00e9pr\u00e9ciations </span><span class=\"S757B SBD5 S2\" id=\"tk_200\">- </span><span class=\"S757C SBD5 S2\" id=\"tl_200\">16 </span><span class=\"S757D SBD5 S2\" id=\"tm_200\">414 </span><span class=\"S757E SBD5 S2\" id=\"tn_200\">- </span><span class=\"S49E4 SBD5 S2\" id=\"to_200\">13 </span><span class=\"S49E5 SBD5 S2\" id=\"tp_200\">049 </span><span class=\"S30BC SBD3 S2\" id=\"tq_200\">TOTAL CR\u00c9ANCES CLIENTS ET COMPTES RATTACH\u00c9S </span><span class=\"S757F SBD3 S2\" id=\"tr_200\">171 </span><span class=\"S7580 SBD3 S2\" id=\"ts_200\">743 </span><span class=\"S7581 SBD3 S2\" id=\"tt_200\">202 </span><span class=\"S7582 SBD3 S2\" id=\"tu_200\">876 </span><span class=\"S24FA SBD5 S2\" id=\"tv_200\">Avances et acomptes vers\u00e9s </span><span class=\"S7583 SBD5 S2\" id=\"tw_200\">24 </span><span class=\"S7584 SBD5 S2\" id=\"tx_200\">741 </span><span class=\"S7585 SBD5 S2\" id=\"ty_200\">16 </span><span class=\"S7586 SBD5 S2\" id=\"tz_200\">401 </span><span class=\"S137C SBD5 S2\" id=\"t10_200\">\u00c9tats \u2013 imp\u00f4ts et taxes </span><span class=\"S7587 SBD5 S2\" id=\"t11_200\">120 </span><span class=\"S7588 SBD5 S2\" id=\"t12_200\">750 </span><span class=\"S7589 SBD5 S2\" id=\"t13_200\">115 </span><span class=\"S7525 SBD5 S2\" id=\"t14_200\">793 </span><span class=\"S266B SBD5 S2\" id=\"t15_200\">Autres cr\u00e9ances </span><span class=\"S758A SBD5 S2\" id=\"t16_200\">104 </span><span class=\"S758B SBD5 S2\" id=\"t17_200\">699 </span><span class=\"S758C SBD5 S2\" id=\"t18_200\">55 </span><span class=\"S7527 SBD5 S2\" id=\"t19_200\">889 </span><span class=\"S24FE SBD3 S2\" id=\"t1a_200\">VALEURS BRUTES </span><span class=\"S758D SBD3 S2\" id=\"t1b_200\">250 </span><span class=\"S758E SBD3 S2\" id=\"t1c_200\">190 </span><span class=\"S758F SBD3 S2\" id=\"t1d_200\">188 </span><span class=\"S7529 SBD3 S2\" id=\"t1e_200\">083 </span><span class=\"S2F8 SBD5 S2\" id=\"t1f_200\">Provisions </span><span class=\"S7590 SBD5 S2\" id=\"t1g_200\">- </span><span class=\"S7591 SBD5 S2\" id=\"t1h_200\">8 </span><span class=\"S7592 SBD5 S2\" id=\"t1i_200\">582 </span><span class=\"S5842 SBD5 S2\" id=\"t1j_200\">- </span><span class=\"S7593 SBD5 S2\" id=\"t1k_200\">5 </span><span class=\"S7594 SBD5 S2\" id=\"t1l_200\">611 </span><span class=\"S1505 SBD3 S2\" id=\"t1m_200\">AUTRES D\u00c9BITEURS NETS </span><span class=\"S7595 SBD3 S2\" id=\"t1n_200\">241 </span><span class=\"S7596 SBD3 S2\" id=\"t1o_200\">608 </span><span class=\"S7597 SBD3 S2\" id=\"t1p_200\">182 </span><span class=\"S7598 SBD3 S2\" id=\"t1q_200\">472 </span><span class=\"S3C46 SBD5 S2\" id=\"t1r_200\">Autres charges constat\u00e9es d\u2019avance </span><span class=\"S7599 SBD5 S2\" id=\"t1s_200\">44 </span><span class=\"S759A SBD5 S2\" id=\"t1t_200\">398 </span><span class=\"S759B SBD5 S2\" id=\"t1u_200\">62 </span><span class=\"S759C SBD5 S2\" id=\"t1v_200\">404 </span><span class=\"S1308 SBD3 S2\" id=\"t1w_200\">CHARGES CONSTAT\u00c9ES D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1x_200\">44 </span><span class=\"S759E SBD3 S2\" id=\"t1y_200\">398 </span><span class=\"S759F SBD3 S2\" id=\"t1z_200\">62 </span><span class=\"S75A0 SBD3 S2\" id=\"t20_200\">404 </span><span class=\"S15AA S71F S2\" id=\"t21_200\">TOTAL AUTRES ACTIFS COURANTS </span><span class=\"S75A1 S71F S2\" id=\"t22_200\">286 </span><span class=\"S75A2 S71F S2\" id=\"t23_200\">006 </span><span class=\"S75A3 S71F S2\" id=\"t24_200\">244 </span><span class=\"S75A4 S71F S2\" id=\"t25_200\">876 </span><span class=\"S75A5 S2D2 S2DE S2\" id=\"t26_200\">Les cr\u00e9ances clients et comptes rattach\u00e9s enregistrent une baisse </span><span class=\"S75A6 S2D2 S2DE S2\" id=\"t27_200\">de - </span><span class=\"S75A7 S2D2 S2DE S2\" id=\"t28_200\">31 </span><span class=\"S75A8 S2D2 S2DE S2\" id=\"t29_200\">133 </span><span class=\"S75A9 S2D2 S2DE S2\" id=\"t2a_200\">milliers d\u2019euros par rapport au 30 </span><span class=\"S75AA S2D2 S2DE S2\" id=\"t2b_200\">septembre 2022, </span><span class=\"S75AB S2D2 S2DE S2\" id=\"t2c_200\">compte tenu du travail d\u2019optimisation du besoin en fonds de </span><span class=\"S15B6 S2D2 S2DE S2\" id=\"t2d_200\">roulement au cours de l\u2019exercice 2022/2023. </span><span class=\"S75AC S2D2 S2DE S2\" id=\"t2e_200\">Les autres actifs courants sont en hausse de 41 </span><span class=\"S75AD S2D2 S2DE S2\" id=\"t2f_200\">130 </span><span class=\"S75AE S2D2 S2DE S2\" id=\"t2g_200\">milliers d\u2019euros </span><span class=\"S237C S2D2 S2DE S2\" id=\"t2h_200\">au 30 </span><span class=\"S75AF S2D2 S2DE S2\" id=\"t2i_200\">septembre 2023. </span><span class=\"S75B0 S2D2 S2DE S2\" id=\"t2j_200\">Cette \u00e9volution s\u2019explique par </span><span class=\"S75B1 S2D2 S2DE S2\" id=\"t2k_200\">: </span><span class=\"S75B2 S2D2 S2DE S2\" id=\"t2l_200\">l\u2019augmentation des avances et acomptes vers\u00e9s de 8 </span><span class=\"S75B3 S2D2 S2DE S2\" id=\"t2m_200\">340 </span><span class=\"S75B4 S2D2 S2DE S2\" id=\"t2n_200\">milliers </span><span class=\"S75B5 S2DB S2DE S2\" id=\"t2o_200\">E </span><span class=\"S75B6 S2D2 S2DE S2\" id=\"t2p_200\">d\u2019euros, principalement li\u00e9e aux extensions sur Village Nature, </span><span class=\"S3D3C S2D2 S2DE S2\" id=\"t2q_200\">compte tenu du d\u00e9marrage du projet en d\u00e9cembre </span><span class=\"S75B7 S2D2 S2DE S2\" id=\"t2r_200\">2022 </span><span class=\"S75B8 S2D2 S2DE S2\" id=\"t2s_200\">; </span><span class=\"S75B9 S2D2 S2DE S2\" id=\"t2t_200\">l\u2019augmentation des autres cr\u00e9ances de 48 </span><span class=\"S75BA S2D2 S2DE S2\" id=\"t2u_200\">810 </span><span class=\"S75BB S2D2 S2DE S2\" id=\"t2v_200\">milliers d\u2019euros </span><span class=\"S75BC S2D2 S2DE S2\" id=\"t2w_200\">; </span><span class=\"S75BD S2DB S2DE S2\" id=\"t2x_200\">E </span><span class=\"S75BE S2D2 S2DE S2\" id=\"t2y_200\">compens\u00e9es en partie par la diminution des autres charges </span><span class=\"S75BF S2DB S2DE S2\" id=\"t2z_200\">E </span><span class=\"S75C0 S2D2 S2DE S2\" id=\"t30_200\">constat\u00e9es d\u2019avance de - </span><span class=\"S75C1 S2D2 S2DE S2\" id=\"t31_200\">18 </span><span class=\"S75C2 S2D2 S2DE S2\" id=\"t32_200\">006 </span><span class=\"S75C3 S2D2 S2DE S2\" id=\"t33_200\">milliers d\u2019euros. </span><span class=\"S7DB4 SBD4 S2\" id=\"t3z_214\">(en milliers d\u2019euros) </span><span class=\"S7DB5 S71F S2\" id=\"t40_214\">30/09/2023 </span><span class=\"S7DB6 SBD3 S2\" id=\"t41_214\">Montants non </span><span class=\"S7DB7 SBD3 S2\" id=\"t42_214\">\u00e9chus ou \u00e9chus </span><span class=\"S7DB8 SBD3 S2\" id=\"t43_214\">depuis - </span><span class=\"S7DB9 SBD3 S2\" id=\"t44_214\">1 </span><span class=\"S7DBA SBD3 S2\" id=\"t45_214\">an </span><span class=\"S7DBB SBD3 S2\" id=\"t46_214\">Montants avec </span><span class=\"S7DBC SBD3 S2\" id=\"t47_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DBD SBD3 S2\" id=\"t48_214\">entre 1 et </span><span class=\"S7DBE SBD3 S2\" id=\"t49_214\">5 </span><span class=\"S7DBF SBD3 S2\" id=\"t4a_214\">ans </span><span class=\"S7DC0 SBD3 S2\" id=\"t4b_214\">Montants avec </span><span class=\"S7DC1 SBD3 S2\" id=\"t4c_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DC2 SBD3 S2\" id=\"t4d_214\">&gt; </span><span class=\"S7DC3 SBD3 S2\" id=\"t4e_214\">5 </span><span class=\"S7DC4 SBD3 S2\" id=\"t4f_214\">ans </span><span class=\"S1F3B SBD5 S2\" id=\"t4g_214\">Autres actifs financiers non courants </span><span class=\"S7DC5 SBD5 S2\" id=\"t4h_214\">53 </span><span class=\"S7DC6 SBD5 S2\" id=\"t4i_214\">884 </span><span class=\"S7DC7 SBD5 S2\" id=\"t4j_214\">40 </span><span class=\"S7DC8 SBD5 S2\" id=\"t4k_214\">390 </span><span class=\"S7DC9 SBD5 S2\" id=\"t4l_214\">13 </span><span class=\"S7DCA SBD5 S2\" id=\"t4m_214\">289 </span><span class=\"S7DCB SBD5 S2\" id=\"t4n_214\">206 </span><span class=\"S3545 SBD5 S2\" id=\"t4o_214\">Clients et comptes rattach\u00e9s (en valeur nette) </span><span class=\"S7DCC SBD5 S2\" id=\"t4p_214\">171 </span><span class=\"S7DCD SBD5 S2\" id=\"t4q_214\">743 </span><span class=\"S7DCE SBD5 S2\" id=\"t4r_214\">171 </span><span class=\"S7DCF SBD5 S2\" id=\"t4s_214\">743 </span><span class=\"S7DD0 SBD5 S2\" id=\"t4t_214\">- </span><span class=\"S7DD1 SBD5 S2\" id=\"t4u_214\">- </span><span class=\"S5111 SBD5 S2\" id=\"t4v_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S36F5 SBD5 S2\" id=\"t4w_214\">309 </span><span class=\"S7DD2 SBD5 S2\" id=\"t4x_214\">371 </span><span class=\"S7DD3 SBD5 S2\" id=\"t4y_214\">309 </span><span class=\"S7DD4 SBD5 S2\" id=\"t4z_214\">371 </span><span class=\"S7DD5 SBD5 S2\" id=\"t50_214\">- </span><span class=\"S7DD6 SBD5 S2\" id=\"t51_214\">- </span><span class=\"S6AB7 S71F S2\" id=\"t52_214\">TOTAL ACTIF </span><span class=\"S7DD7 S71F S2\" id=\"t53_214\">534 </span><span class=\"S7DD8 S71F S2\" id=\"t54_214\">998 </span><span class=\"S7DD9 S71F S2\" id=\"t55_214\">521 </span><span class=\"S7DDA S71F S2\" id=\"t56_214\">503 </span><span class=\"S7DDB S71F S2\" id=\"t57_214\">13 </span><span class=\"S7DDC S71F S2\" id=\"t58_214\">289 </span><span class=\"S7DDD S71F S2\" id=\"t59_214\">206 </span><span class=\"S1E4E SBD5 S2\" id=\"t5a_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7DDE SBD5 S2\" id=\"t5b_214\">367 </span><span class=\"S7DDF SBD5 S2\" id=\"t5c_214\">954 </span><span class=\"S7DE0 SBD5 S2\" id=\"t5d_214\">367 </span><span class=\"S7DE1 SBD5 S2\" id=\"t5e_214\">954 </span><span class=\"S7DE2 SBD5 S2\" id=\"t5f_214\">- </span><span class=\"S7DE3 SBD5 S2\" id=\"t5g_214\">- </span><span class=\"S1F4B SBD5 S2\" id=\"t5h_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7DE4 SBD5 S2\" id=\"t5i_214\">610 </span><span class=\"S7DE5 SBD5 S2\" id=\"t5j_214\">435 </span><span class=\"S7DE6 SBD5 S2\" id=\"t5k_214\">610 </span><span class=\"S7DE7 SBD5 S2\" id=\"t5l_214\">435 </span><span class=\"S7DE8 SBD5 S2\" id=\"t5m_214\">- </span><span class=\"S7DE9 SBD5 S2\" id=\"t5n_214\">- </span><span class=\"S69A8 S71F S2\" id=\"t5o_214\">TOTAL PASSIF </span><span class=\"S7DEA S71F S2\" id=\"t5p_214\">978 </span><span class=\"S7DEB S71F S2\" id=\"t5q_214\">389 </span><span class=\"S7DEC S71F S2\" id=\"t5r_214\">978 </span><span class=\"S7DED S71F S2\" id=\"t5s_214\">389 </span><span class=\"S7DEE S71F S2\" id=\"t5t_214\">- </span><span class=\"S7DEF S71F S2\" id=\"t5u_214\">- </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f36762": {
   "value": "<span class=\"S75EB S2D2 S2DE S2\" id=\"t4e_200\">Les instruments d\u00e9riv\u00e9s de couverture, \u00e0 savoir les </span><span class=\"S75EC S2DC S2DE S2\" id=\"t4f_200\">caps</span><span class=\"S75ED S2D2 S2DE S2\" id=\"t4g_200\">, ont \u00e9t\u00e9 </span><span class=\"S75EE S2D2 S2DE S2\" id=\"t4h_200\">enregistr\u00e9s \u00e0 leur juste valeur qui a \u00e9t\u00e9 d\u00e9termin\u00e9e \u00e0 l\u2019aide de </span><span class=\"S75EF S2D2 S2DE S2\" id=\"t4i_200\">techniques de valorisation dont les param\u00e8tres significatifs sont </span><span class=\"S75F0 S2D2 S2DE S2\" id=\"t4j_200\">observables </span><span class=\"S75F1 S2D2 S2DE S2\" id=\"t4k_200\">sur </span><span class=\"S75F2 S2D2 S2DE S2\" id=\"t4l_200\">les </span><span class=\"S75F3 S2D2 S2DE S2\" id=\"t4m_200\">march\u00e9s, </span><span class=\"S75F4 S2D2 S2DE S2\" id=\"t4n_200\">directement </span><span class=\"S75F5 S2D2 S2DE S2\" id=\"t4o_200\">ou </span><span class=\"S75F6 S2D2 S2DE S2\" id=\"t4p_200\">indirectement </span><span class=\"S75F7 S2D2 S2DE S2\" id=\"t4q_200\">(cf. </span><span class=\"S75F8 S2D2 S2DE S2\" id=\"t4r_200\">note </span><span class=\"S75F9 S2D2 S2DE S2\" id=\"t4s_200\">2, \u00a72.4). Au sens de la norme IFRS </span><span class=\"S75FA S2D2 S2DE S2\" id=\"t4t_200\">13, ces instruments </span><span class=\"S6FEC S2D2 S2DE S2\" id=\"t4u_200\">appartiennent au niveau </span><span class=\"S75FB S2D2 S2DE S2\" id=\"t4v_200\">2 de la hi\u00e9rarchie de juste valeur. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f36763": {
   "value": "<span class=\"S75EB S2D2 S2DE S2\" id=\"t4e_200\">Les instruments d\u00e9riv\u00e9s de couverture, \u00e0 savoir les </span><span class=\"S75EC S2DC S2DE S2\" id=\"t4f_200\">caps</span><span class=\"S75ED S2D2 S2DE S2\" id=\"t4g_200\">, ont \u00e9t\u00e9 </span><span class=\"S75EE S2D2 S2DE S2\" id=\"t4h_200\">enregistr\u00e9s \u00e0 leur juste valeur qui a \u00e9t\u00e9 d\u00e9termin\u00e9e \u00e0 l\u2019aide de </span><span class=\"S75EF S2D2 S2DE S2\" id=\"t4i_200\">techniques de valorisation dont les param\u00e8tres significatifs sont </span><span class=\"S75F0 S2D2 S2DE S2\" id=\"t4j_200\">observables </span><span class=\"S75F1 S2D2 S2DE S2\" id=\"t4k_200\">sur </span><span class=\"S75F2 S2D2 S2DE S2\" id=\"t4l_200\">les </span><span class=\"S75F3 S2D2 S2DE S2\" id=\"t4m_200\">march\u00e9s, </span><span class=\"S75F4 S2D2 S2DE S2\" id=\"t4n_200\">directement </span><span class=\"S75F5 S2D2 S2DE S2\" id=\"t4o_200\">ou </span><span class=\"S75F6 S2D2 S2DE S2\" id=\"t4p_200\">indirectement </span><span class=\"S75F7 S2D2 S2DE S2\" id=\"t4q_200\">(cf. </span><span class=\"S75F8 S2D2 S2DE S2\" id=\"t4r_200\">note </span><span class=\"S75F9 S2D2 S2DE S2\" id=\"t4s_200\">2, \u00a72.4). Au sens de la norme IFRS </span><span class=\"S75FA S2D2 S2DE S2\" id=\"t4t_200\">13, ces instruments </span><span class=\"S6FEC S2D2 S2DE S2\" id=\"t4u_200\">appartiennent au niveau </span><span class=\"S75FB S2D2 S2DE S2\" id=\"t4v_200\">2 de la hi\u00e9rarchie de juste valeur. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f36889": {
   "value": "<span class=\"S7633 S625B S2\" id=\"t7_202\">Capitaux propres Groupe </span><span class=\"S7342 S625C S2\" id=\"t8_202\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_202\">16 </span><span class=\"S7573 S2D8 S2\" id=\"ta_202\">Capital </span><span class=\"S37E6 S2D2 S2DE S2\" id=\"tb_202\">Au </span><span class=\"S7634 S2D2 S2DE S2\" id=\"tc_202\">30 </span><span class=\"S7635 S2D2 S2DE S2\" id=\"td_202\">septembre </span><span class=\"S7636 S2D2 S2DE S2\" id=\"te_202\">2023, </span><span class=\"S7637 S2D2 S2DE S2\" id=\"tf_202\">le </span><span class=\"S7638 S2D2 S2DE S2\" id=\"tg_202\">capital </span><span class=\"S7639 S2D2 S2DE S2\" id=\"th_202\">social </span><span class=\"S763A S2D2 S2DE S2\" id=\"ti_202\">s\u2019\u00e9l\u00e8ve </span><span class=\"S763B S2D2 S2DE S2\" id=\"tj_202\">\u00e0 </span><span class=\"S763C S2D2 S2DE S2\" id=\"tk_202\">4 </span><span class=\"S50CB S2D2 S2DE S2\" id=\"tl_202\">544 </span><span class=\"S763D S2D2 S2DE S2\" id=\"tm_202\">343,58 </span><span class=\"S763E S2D2 S2DE S2\" id=\"tn_202\">euros et se compose de 454 </span><span class=\"S763F S2D2 S2DE S2\" id=\"to_202\">434 </span><span class=\"S7640 S2D2 S2DE S2\" id=\"tp_202\">358 </span><span class=\"S7641 S2D2 S2DE S2\" id=\"tq_202\">actions </span><span class=\"S7642 S2D2 S2DE S2\" id=\"tr_202\">ordinaires. Un an plus t\u00f4t, au 30 </span><span class=\"S7643 S2D2 S2DE S2\" id=\"ts_202\">septembre 2022, le capital social </span><span class=\"S514B S2D2 S2DE S2\" id=\"tt_202\">s\u2019\u00e9levait </span><span class=\"S7644 S2D2 S2DE S2\" id=\"tu_202\">\u00e0 </span><span class=\"S7645 S2D2 S2DE S2\" id=\"tv_202\">4 </span><span class=\"S7646 S2D2 S2DE S2\" id=\"tw_202\">543 </span><span class=\"S7647 S2D2 S2DE S2\" id=\"tx_202\">723,43 </span><span class=\"S7648 S2D2 S2DE S2\" id=\"ty_202\">euros </span><span class=\"S7649 S2D2 S2DE S2\" id=\"tz_202\">et </span><span class=\"S764A S2D2 S2DE S2\" id=\"t10_202\">se </span><span class=\"S764B S2D2 S2DE S2\" id=\"t11_202\">composait </span><span class=\"S764C S2D2 S2DE S2\" id=\"t12_202\">de </span><span class=\"S3AF S2D2 S2DE S2\" id=\"t13_202\">454 </span><span class=\"S764D S2D2 S2DE S2\" id=\"t14_202\">372 </span><span class=\"S764E S2D2 S2DE S2\" id=\"t15_202\">343 </span><span class=\"S764F S2D2 S2DE S2\" id=\"t16_202\">actions ordinaires. </span><span class=\"S7650 S2D2 S2DE S2\" id=\"t17_202\">Sur l\u2019exercice 2022/2023, le nombre moyen pond\u00e9r\u00e9 d\u2019actions en </span><span class=\"S3927 S2D2 S2DE S2\" id=\"t18_202\">circulation s\u2019est \u00e9lev\u00e9 \u00e0 454 </span><span class=\"S7651 S2D2 S2DE S2\" id=\"t19_202\">299 </span><span class=\"S7652 S2D2 S2DE S2\" id=\"t1a_202\">596 </span><span class=\"S7653 S2D2 S2DE S2\" id=\"t1b_202\">actions. </span><span class=\"S7654 S2D8 S2\" id=\"t1c_202\">Capital potentiel </span><span class=\"S137C S2D2 S2DE S2\" id=\"t1d_202\">L\u2019analyse du capital potentiel et son \u00e9volution sur les exercices 2022/2023 et </span><span class=\"S7655 S2D2 S2DE S2\" id=\"t1e_202\">2021/2022 sont d\u00e9taill\u00e9es dans le tableau suivant </span><span class=\"S7656 S2D2 S2DE S2\" id=\"t1f_202\">: </span><span class=\"S7657 S71F S2\" id=\"t1g_202\">30/09/2023 </span><span class=\"S7658 SBD3 S2\" id=\"t1h_202\">30/09/2022 </span><span class=\"S125D SBD3 S2\" id=\"t1i_202\">Nombre d\u2019actions au 1 </span><span class=\"S7659 S1ABD S2\" id=\"t1j_202\">er </span><span class=\"S765A SBD3 S2\" id=\"t1k_202\">octobre </span><span class=\"S765B SBD3 S2\" id=\"t1l_202\">454 </span><span class=\"S765C SBD3 S2\" id=\"t1m_202\">372 </span><span class=\"S765D SBD3 S2\" id=\"t1n_202\">343 </span><span class=\"S765E SBD3 S2\" id=\"t1o_202\">9 </span><span class=\"S5E14 SBD3 S2\" id=\"t1p_202\">893 </span><span class=\"S5E15 SBD3 S2\" id=\"t1q_202\">463 </span><span class=\"S2B75 SBD5 S2\" id=\"t1r_202\">Nombre d\u2019actions \u00e9mises durant l\u2019ann\u00e9e </span><span class=\"S765F S1ABE S2\" id=\"t1s_202\">(prorata temporis) </span><span class=\"S7660 SBD5 S2\" id=\"t1t_202\">16 </span><span class=\"S7661 SBD5 S2\" id=\"t1u_202\">890 </span><span class=\"S7662 SBD5 S2\" id=\"t1v_202\">489 </span><span class=\"S2B7A SBD5 S2\" id=\"t1w_202\">Exercice d\u2019options de souscription d\u2019actions </span><span class=\"S7663 S1ABE S2\" id=\"t1x_202\">(prorata temporis) </span><span class=\"S7664 SBD5 S2\" id=\"t1y_202\">51 </span><span class=\"S7665 SBD5 S2\" id=\"t1z_202\">093 </span><span class=\"S5DD2 SBD5 S2\" id=\"t20_202\">1 </span><span class=\"S5DD3 SBD5 S2\" id=\"t21_202\">629 </span><span class=\"S5DD4 SBD5 S2\" id=\"t22_202\">464 </span><span class=\"S166D SBD5 S2\" id=\"t23_202\">Actions Pierre </span><span class=\"S7666 SBD5 S2\" id=\"t24_202\">&amp; </span><span class=\"S7667 SBD5 S2\" id=\"t25_202\">Vacances d\u00e9tenues par Pierre </span><span class=\"S7668 SBD5 S2\" id=\"t26_202\">et </span><span class=\"S7669 SBD5 S2\" id=\"t27_202\">Vacances </span><span class=\"S766A SBD5 S2\" id=\"t28_202\">SA </span><span class=\"S11C8 SBD5 S2\" id=\"t29_202\">et </span><span class=\"S766B SBD5 S2\" id=\"t2a_202\">d\u00e9duites </span><span class=\"S766C SBD5 S2\" id=\"t2b_202\">des capitaux propres consolid\u00e9s </span><span class=\"S766D SBD5 S2\" id=\"t2c_202\">- </span><span class=\"S2C04 SBD5 S2\" id=\"t2d_202\">123 </span><span class=\"S2C05 SBD5 S2\" id=\"t2e_202\">840 </span><span class=\"S766E SBD5 S2\" id=\"t2f_202\">- </span><span class=\"S2C06 SBD5 S2\" id=\"t2g_202\">97 </span><span class=\"S2C07 SBD5 S2\" id=\"t2h_202\">020 </span><span class=\"S766F SBD3 S2\" id=\"t2i_202\">Nombre moyen pond\u00e9r\u00e9 d\u2019actions </span><span class=\"S7670 SBD3 S2\" id=\"t2j_202\">454 </span><span class=\"S7671 SBD3 S2\" id=\"t2k_202\">299 </span><span class=\"S7672 SBD3 S2\" id=\"t2l_202\">596 </span><span class=\"S7673 SBD3 S2\" id=\"t2m_202\">28 </span><span class=\"S7674 SBD3 S2\" id=\"t2n_202\">316 </span><span class=\"S7675 SBD3 S2\" id=\"t2o_202\">396 </span><span class=\"S7676 S1ABE S2\" id=\"t2p_202\">Effet dilutif </span><span class=\"S3E5 SBD5 S2\" id=\"t2q_202\">Effet des actions de pr\u00e9f\u00e9rence B et C \u2013 sans droit de vote </span><span class=\"S7677 SBD5 S2\" id=\"t2r_202\">- </span><span class=\"S7678 SBD5 S2\" id=\"t2s_202\">1 </span><span class=\"S7679 SBD5 S2\" id=\"t2t_202\">008 </span><span class=\"S274E SBD5 S2\" id=\"t2u_202\">Effet des actions de pr\u00e9f\u00e9rence 2022 et </span><span class=\"S767A SBD5 S2\" id=\"t2v_202\">2022-2 </span><span class=\"S767B SBD5 S2\" id=\"t2w_202\">14 </span><span class=\"S767C SBD5 S2\" id=\"t2x_202\">727 </span><span class=\"S767D SBD5 S2\" id=\"t2y_202\">453 </span><span class=\"S767E SBD5 S2\" id=\"t2z_202\">- </span><span class=\"SC15 SBD5 S2\" id=\"t30_202\">Attribution gratuite d\u2019actions Pierre </span><span class=\"S767F SBD5 S2\" id=\"t31_202\">&amp; </span><span class=\"S7680 SBD5 S2\" id=\"t32_202\">Vacances </span><span class=\"S7681 SBD5 S2\" id=\"t33_202\">853 </span><span class=\"S7682 SBD5 S2\" id=\"t34_202\">495 </span><span class=\"S7683 SBD5 S2\" id=\"t35_202\">- </span><span class=\"SBB7 SBD3 S2\" id=\"t36_202\">Nombre moyen pond\u00e9r\u00e9 dilu\u00e9 d\u2019actions </span><span class=\"S7684 SBD3 S2\" id=\"t37_202\">469 </span><span class=\"S7685 SBD3 S2\" id=\"t38_202\">880 </span><span class=\"S7686 SBD3 S2\" id=\"t39_202\">544 </span><span class=\"S7687 SBD3 S2\" id=\"t3a_202\">28 </span><span class=\"S7688 SBD3 S2\" id=\"t3b_202\">317 </span><span class=\"S7689 SBD3 S2\" id=\"t3c_202\">404 </span><span class=\"S768A S2D8 S2\" id=\"t3d_202\">Actions propres </span><span class=\"S768B S2D2 S2DE S2\" id=\"t3e_202\">Au cours de l\u2019exercice 2022/2023, dans le cadre de l\u2019animation du </span><span class=\"S768C S2D2 S2DE S2\" id=\"t3f_202\">cours de Bourse, le Groupe a proc\u00e9d\u00e9 \u00e0 la cession et \u00e0 l\u2019acquisition </span><span class=\"S768D S2D2 S2DE S2\" id=\"t3g_202\">d\u2019actions d\u2019auto-contr\u00f4le g\u00e9n\u00e9rant une sortie de tr\u00e9sorerie nette de </span><span class=\"SD63 S2D2 S2DE S2\" id=\"t3h_202\">37 </span><span class=\"S768E S2D2 S2DE S2\" id=\"t3i_202\">milliers d\u2019euros. </span><span class=\"S768F S2D2 S2DE S2\" id=\"t3j_202\">Au 30 </span><span class=\"S7690 S2D2 S2DE S2\" id=\"t3k_202\">septembre 2023, le Groupe d\u00e9tient ainsi 149 </span><span class=\"S7691 S2D2 S2DE S2\" id=\"t3l_202\">277 </span><span class=\"S7692 S2D2 S2DE S2\" id=\"t3m_202\">actions </span><span class=\"S6AAF S2D2 S2DE S2\" id=\"t3n_202\">propres pour un montant total de 1 </span><span class=\"S7693 S2D2 S2DE S2\" id=\"t3o_202\">558 </span><span class=\"S7694 S2D2 S2DE S2\" id=\"t3p_202\">milliers d\u2019euros. </span><span class=\"S7695 S2D8 S2\" id=\"t3q_202\">Bons de souscription en actions </span><span class=\"S7696 S2D2 S2DE S2\" id=\"t3r_202\">Les bons de souscription en actions \u00e9mis dans le cadre des </span><span class=\"S7697 S2D2 S2DE S2\" id=\"t3s_202\">Op\u00e9rations </span><span class=\"S7698 S2D2 S2DE S2\" id=\"t3t_202\">de </span><span class=\"S7699 S2D2 S2DE S2\" id=\"t3u_202\">Restructuration </span><span class=\"S769A S2D2 S2DE S2\" id=\"t3v_202\">et </span><span class=\"S769B S2D2 S2DE S2\" id=\"t3w_202\">de </span><span class=\"S769C S2D2 S2DE S2\" id=\"t3x_202\">Refinancement </span><span class=\"S769D S2D2 S2DE S2\" id=\"t3y_202\">du </span><span class=\"S6C7E S2D2 S2DE S2\" id=\"t3z_202\">16 </span><span class=\"S769E S2D2 S2DE S2\" id=\"t40_202\">septembre 2022 encore en circulation \u00e0 la fin de l\u2019exercice \u00ab </span><span class=\"S769F S2D2 S2DE S2\" id=\"t41_202\">BSA </span><span class=\"S76A0 S2D2 S2DE S2\" id=\"t42_202\">Cr\u00e9anciers </span><span class=\"S76A1 S2D2 S2DE S2\" id=\"t43_202\">\u00bb et \u00ab </span><span class=\"S76A2 S2D2 S2DE S2\" id=\"t44_202\">BSA Actionnaires </span><span class=\"S76A3 S2D2 S2DE S2\" id=\"t45_202\">\u00bb pourront \u00eatre exerc\u00e9s \u00e0 tout </span><span class=\"S76A4 S2D2 S2DE S2\" id=\"t46_202\">moment pendant une p\u00e9riode de cinq ans \u00e0 compter de la date de </span><span class=\"S571D S2D2 S2DE S2\" id=\"t47_202\">r\u00e8glement-livraison des actions ordinaires nouvelles \u00e9mises. </span><span class=\"S76A5 S2D2 S2DE S2\" id=\"t48_202\">Ces bons de souscription r\u00e9pondent \u00e0 la d\u00e9finition d\u2019instrument de </span><span class=\"S76A6 S2D2 S2DE S2\" id=\"t49_202\">capitaux propres d\u2019IAS </span><span class=\"S76A7 S2D2 S2DE S2\" id=\"t4a_202\">32 car ils ne se d\u00e9nouent que par l\u2019\u00e9change </span><span class=\"S76A8 S2D2 S2DE S2\" id=\"t4b_202\">d\u2019un nombre fixe d\u2019instruments de capitaux propres contre un </span><span class=\"S76A9 S2D2 S2DE S2\" id=\"t4c_202\">montant fixe de tr\u00e9sorerie </span><span class=\"S76AA S2D2 S2DE S2\" id=\"t4d_202\">: chaque BSA donnant droit \u00e0 une action </span><span class=\"S76AB S2D2 S2DE S2\" id=\"t4e_202\">ordinaire \u00e0 un prix fix\u00e9 au moment de l\u2019\u00e9mission. </span><span class=\"S76AC S2D2 S2DE S2\" id=\"t4f_202\">Au cours de l\u2019exercice, 62 </span><span class=\"S76AD S2D2 S2DE S2\" id=\"t4g_202\">015 </span><span class=\"S76AE S2D2 S2DE S2\" id=\"t4h_202\">bons de souscription \u00ab </span><span class=\"S76AF S2D2 S2DE S2\" id=\"t4i_202\">BSA </span><span class=\"S827 S2D2 S2DE S2\" id=\"t4j_202\">Actionnaires </span><span class=\"S76B0 S2D2 S2DE S2\" id=\"t4k_202\">\u00bb ont \u00e9t\u00e9 exerc\u00e9s. </span><span class=\"S76B1 S2D2 S2DE S2\" id=\"t4l_202\">Au 30 </span><span class=\"S76B2 S2D2 S2DE S2\" id=\"t4m_202\">septembre 2023, les bons de souscription ne sont pas dans la </span><span class=\"S76B3 S2D2 S2DE S2\" id=\"t4n_202\">monnaie et n\u2019entrent donc pas dans le calcul du r\u00e9sultat par actions </span><span class=\"S76B4 S2D2 S2DE S2\" id=\"t4o_202\">dilu\u00e9. </span><span class=\"S76B5 S62F5 S2\" id=\"t4p_202\">Actions de pr\u00e9f\u00e9rence </span><span class=\"S76B6 S2D2 S2DE S2\" id=\"t4q_202\">Les Conseils d\u2019Administration du 3 </span><span class=\"S76B7 S2D2 S2DE S2\" id=\"t4r_202\">octobre 2022, du 30 </span><span class=\"S76B8 S2D2 S2DE S2\" id=\"t4s_202\">mars 2023 </span><span class=\"S76B9 S2D2 S2DE S2\" id=\"t4t_202\">et du 24 </span><span class=\"S76BA S2D2 S2DE S2\" id=\"t4u_202\">mai 2023 ont d\u00e9cid\u00e9 l\u2019attribution de 1 </span><span class=\"S76BB S2D2 S2DE S2\" id=\"t4v_202\">000 </span><span class=\"S76BC S2D2 S2DE S2\" id=\"t4w_202\">actions de </span><span class=\"S76BD S2D2 S2DE S2\" id=\"t4x_202\">pr\u00e9f\u00e9rence dites \u00ab </span><span class=\"S76BE S2D2 S2DE S2\" id=\"t4y_202\">ADP 2022 </span><span class=\"S76BF S2D2 S2DE S2\" id=\"t4z_202\">\u00bb et 205 </span><span class=\"S76C0 S2D2 S2DE S2\" id=\"t50_202\">actions de pr\u00e9f\u00e9rence dites </span><span class=\"S76C1 S2D2 S2DE S2\" id=\"t51_202\">\u00ab </span><span class=\"S76C2 S2D2 S2DE S2\" id=\"t52_202\">ADP 2022-2 </span><span class=\"S76C3 S2D2 S2DE S2\" id=\"t53_202\">\u00bb. Ces actions de pr\u00e9f\u00e9rence seront \u00e9mises le </span><span class=\"S1C9F S2D2 S2DE S2\" id=\"t54_202\">3 </span><span class=\"S76C4 S2D2 S2DE S2\" id=\"t55_202\">octobre 2024, sont d\u00e9pourvues de droit de vote et ne donnent </span><span class=\"S76C5 S2D2 S2DE S2\" id=\"t56_202\">droit \u00e0 aucune distribution de dividendes. </span><span class=\"S76C6 S2D2 S2DE S2\" id=\"t57_202\">Ces actions de pr\u00e9f\u00e9rence seront convertibles en un maximum de </span><span class=\"S8C1 S2D2 S2DE S2\" id=\"t58_202\">22 </span><span class=\"S76C7 S2D2 S2DE S2\" id=\"t59_202\">916 </span><span class=\"S76C8 S2D2 S2DE S2\" id=\"t5a_202\">004 </span><span class=\"S76C9 S2D2 S2DE S2\" id=\"t5b_202\">actions ordinaires existantes ou \u00e0 \u00e9mettre au terme </span><span class=\"S76CA S2D2 S2DE S2\" id=\"t5c_202\">d\u2019un d\u00e9lai de quatre ans \u00e0 compter du 16 </span><span class=\"S76CB S2D2 S2DE S2\" id=\"t5d_202\">septembre 2022 pour les </span><span class=\"S76CC S2D2 S2DE S2\" id=\"t5e_202\">\u00ab </span><span class=\"S76CD S2D2 S2DE S2\" id=\"t5f_202\">ADP 2022 </span><span class=\"S76CE S2D2 S2DE S2\" id=\"t5g_202\">\u00bb et, en un maximum de 20 </span><span class=\"S76CF S2D2 S2DE S2\" id=\"t5h_202\">500 </span><span class=\"S76D0 S2D2 S2DE S2\" id=\"t5i_202\">000 </span><span class=\"S76D1 S2D2 S2DE S2\" id=\"t5j_202\">actions ordinaires </span><span class=\"S76D2 S2D2 S2DE S2\" id=\"t5k_202\">existantes ou \u00e0 \u00e9mettre de deux ans pour les \u00ab </span><span class=\"S76D3 S2D2 S2DE S2\" id=\"t5l_202\">ADP 2022-2 </span><span class=\"S76D4 S2D2 S2DE S2\" id=\"t5m_202\">\u00bb. Le </span><span class=\"S76D5 S2D2 S2DE S2\" id=\"t5n_202\">taux de conversion d\u00e9pendra de conditions de performance et de </span><span class=\"S76D6 S2D2 S2DE S2\" id=\"t5o_202\">pr\u00e9sence d\u00e9finies par le Conseil d\u2019Administration. </span><span class=\"S76D7 S2D2 S2DE S2\" id=\"t5p_202\">Au </span><span class=\"S76D8 S2D2 S2DE S2\" id=\"t5q_202\">30 </span><span class=\"S76D9 S2D2 S2DE S2\" id=\"t5r_202\">septembre </span><span class=\"S76DA S2D2 S2DE S2\" id=\"t5s_202\">2023, </span><span class=\"S76DB S2D2 S2DE S2\" id=\"t5t_202\">l\u2019\u00e9quivalent </span><span class=\"S76DC S2D2 S2DE S2\" id=\"t5u_202\">en </span><span class=\"S76DD S2D2 S2DE S2\" id=\"t5v_202\">actions </span><span class=\"S76DE S2D2 S2DE S2\" id=\"t5w_202\">ordinaires </span><span class=\"S76DF S2D2 S2DE S2\" id=\"t5x_202\">correspondant aux objectifs d\u00e9j\u00e0 atteints des actions de pr\u00e9f\u00e9rence, </span><span class=\"S76E0 S2D2 S2DE S2\" id=\"t5y_202\">conform\u00e9ment \u00e0 IAS </span><span class=\"S76E1 S2D2 S2DE S2\" id=\"t5z_202\">33, ont \u00e9t\u00e9 int\u00e9gr\u00e9es au calcul du r\u00e9sultat par </span><span class=\"S26FC S2D2 S2DE S2\" id=\"t60_202\">actions dilu\u00e9. </span><span class=\"S76E2 S2D8 S2\" id=\"t61_202\">Distribution de dividendes </span><span class=\"S76E3 S2D2 S2DE S2\" id=\"t62_202\">L\u2019Assembl\u00e9e G\u00e9n\u00e9rale Mixte du 16 </span><span class=\"S76E4 S2D2 S2DE S2\" id=\"t63_202\">f\u00e9vrier 2023 a d\u00e9cid\u00e9 de ne pas </span><span class=\"S76E5 S2D2 S2DE S2\" id=\"t64_202\">distribuer de dividende au titre de l\u2019exercice 2021/2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f36893": {
   "value": "<span class=\"S7573 S2D8 S2\" id=\"ta_202\">Capital </span><span class=\"S37E6 S2D2 S2DE S2\" id=\"tb_202\">Au </span><span class=\"S7634 S2D2 S2DE S2\" id=\"tc_202\">30 </span><span class=\"S7635 S2D2 S2DE S2\" id=\"td_202\">septembre </span><span class=\"S7636 S2D2 S2DE S2\" id=\"te_202\">2023, </span><span class=\"S7637 S2D2 S2DE S2\" id=\"tf_202\">le </span><span class=\"S7638 S2D2 S2DE S2\" id=\"tg_202\">capital </span><span class=\"S7639 S2D2 S2DE S2\" id=\"th_202\">social </span><span class=\"S763A S2D2 S2DE S2\" id=\"ti_202\">s\u2019\u00e9l\u00e8ve </span><span class=\"S763B S2D2 S2DE S2\" id=\"tj_202\">\u00e0 </span><span class=\"S763C S2D2 S2DE S2\" id=\"tk_202\">4 </span><span class=\"S50CB S2D2 S2DE S2\" id=\"tl_202\">544 </span><span class=\"S763D S2D2 S2DE S2\" id=\"tm_202\">343,58 </span><span class=\"S763E S2D2 S2DE S2\" id=\"tn_202\">euros et se compose de 454 </span><span class=\"S763F S2D2 S2DE S2\" id=\"to_202\">434 </span><span class=\"S7640 S2D2 S2DE S2\" id=\"tp_202\">358 </span><span class=\"S7641 S2D2 S2DE S2\" id=\"tq_202\">actions </span><span class=\"S7642 S2D2 S2DE S2\" id=\"tr_202\">ordinaires. Un an plus t\u00f4t, au 30 </span><span class=\"S7643 S2D2 S2DE S2\" id=\"ts_202\">septembre 2022, le capital social </span><span class=\"S514B S2D2 S2DE S2\" id=\"tt_202\">s\u2019\u00e9levait </span><span class=\"S7644 S2D2 S2DE S2\" id=\"tu_202\">\u00e0 </span><span class=\"S7645 S2D2 S2DE S2\" id=\"tv_202\">4 </span><span class=\"S7646 S2D2 S2DE S2\" id=\"tw_202\">543 </span><span class=\"S7647 S2D2 S2DE S2\" id=\"tx_202\">723,43 </span><span class=\"S7648 S2D2 S2DE S2\" id=\"ty_202\">euros </span><span class=\"S7649 S2D2 S2DE S2\" id=\"tz_202\">et </span><span class=\"S764A S2D2 S2DE S2\" id=\"t10_202\">se </span><span class=\"S764B S2D2 S2DE S2\" id=\"t11_202\">composait </span><span class=\"S764C S2D2 S2DE S2\" id=\"t12_202\">de </span><span class=\"S3AF S2D2 S2DE S2\" id=\"t13_202\">454 </span><span class=\"S764D S2D2 S2DE S2\" id=\"t14_202\">372 </span><span class=\"S764E S2D2 S2DE S2\" id=\"t15_202\">343 </span><span class=\"S764F S2D2 S2DE S2\" id=\"t16_202\">actions ordinaires. </span><span class=\"S7650 S2D2 S2DE S2\" id=\"t17_202\">Sur l\u2019exercice 2022/2023, le nombre moyen pond\u00e9r\u00e9 d\u2019actions en </span><span class=\"S3927 S2D2 S2DE S2\" id=\"t18_202\">circulation s\u2019est \u00e9lev\u00e9 \u00e0 454 </span><span class=\"S7651 S2D2 S2DE S2\" id=\"t19_202\">299 </span><span class=\"S7652 S2D2 S2DE S2\" id=\"t1a_202\">596 </span><span class=\"S7653 S2D2 S2DE S2\" id=\"t1b_202\">actions. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f37020": {
   "value": "<span class=\"S7695 S2D8 S2\" id=\"t3q_202\">Bons de souscription en actions </span><span class=\"S7696 S2D2 S2DE S2\" id=\"t3r_202\">Les bons de souscription en actions \u00e9mis dans le cadre des </span><span class=\"S7697 S2D2 S2DE S2\" id=\"t3s_202\">Op\u00e9rations </span><span class=\"S7698 S2D2 S2DE S2\" id=\"t3t_202\">de </span><span class=\"S7699 S2D2 S2DE S2\" id=\"t3u_202\">Restructuration </span><span class=\"S769A S2D2 S2DE S2\" id=\"t3v_202\">et </span><span class=\"S769B S2D2 S2DE S2\" id=\"t3w_202\">de </span><span class=\"S769C S2D2 S2DE S2\" id=\"t3x_202\">Refinancement </span><span class=\"S769D S2D2 S2DE S2\" id=\"t3y_202\">du </span><span class=\"S6C7E S2D2 S2DE S2\" id=\"t3z_202\">16 </span><span class=\"S769E S2D2 S2DE S2\" id=\"t40_202\">septembre 2022 encore en circulation \u00e0 la fin de l\u2019exercice \u00ab </span><span class=\"S769F S2D2 S2DE S2\" id=\"t41_202\">BSA </span><span class=\"S76A0 S2D2 S2DE S2\" id=\"t42_202\">Cr\u00e9anciers </span><span class=\"S76A1 S2D2 S2DE S2\" id=\"t43_202\">\u00bb et \u00ab </span><span class=\"S76A2 S2D2 S2DE S2\" id=\"t44_202\">BSA Actionnaires </span><span class=\"S76A3 S2D2 S2DE S2\" id=\"t45_202\">\u00bb pourront \u00eatre exerc\u00e9s \u00e0 tout </span><span class=\"S76A4 S2D2 S2DE S2\" id=\"t46_202\">moment pendant une p\u00e9riode de cinq ans \u00e0 compter de la date de </span><span class=\"S571D S2D2 S2DE S2\" id=\"t47_202\">r\u00e8glement-livraison des actions ordinaires nouvelles \u00e9mises. </span><span class=\"S76A5 S2D2 S2DE S2\" id=\"t48_202\">Ces bons de souscription r\u00e9pondent \u00e0 la d\u00e9finition d\u2019instrument de </span><span class=\"S76A6 S2D2 S2DE S2\" id=\"t49_202\">capitaux propres d\u2019IAS </span><span class=\"S76A7 S2D2 S2DE S2\" id=\"t4a_202\">32 car ils ne se d\u00e9nouent que par l\u2019\u00e9change </span><span class=\"S76A8 S2D2 S2DE S2\" id=\"t4b_202\">d\u2019un nombre fixe d\u2019instruments de capitaux propres contre un </span><span class=\"S76A9 S2D2 S2DE S2\" id=\"t4c_202\">montant fixe de tr\u00e9sorerie </span><span class=\"S76AA S2D2 S2DE S2\" id=\"t4d_202\">: chaque BSA donnant droit \u00e0 une action </span><span class=\"S76AB S2D2 S2DE S2\" id=\"t4e_202\">ordinaire \u00e0 un prix fix\u00e9 au moment de l\u2019\u00e9mission. </span><span class=\"S76AC S2D2 S2DE S2\" id=\"t4f_202\">Au cours de l\u2019exercice, 62 </span><span class=\"S76AD S2D2 S2DE S2\" id=\"t4g_202\">015 </span><span class=\"S76AE S2D2 S2DE S2\" id=\"t4h_202\">bons de souscription \u00ab </span><span class=\"S76AF S2D2 S2DE S2\" id=\"t4i_202\">BSA </span><span class=\"S827 S2D2 S2DE S2\" id=\"t4j_202\">Actionnaires </span><span class=\"S76B0 S2D2 S2DE S2\" id=\"t4k_202\">\u00bb ont \u00e9t\u00e9 exerc\u00e9s. </span><span class=\"S76B1 S2D2 S2DE S2\" id=\"t4l_202\">Au 30 </span><span class=\"S76B2 S2D2 S2DE S2\" id=\"t4m_202\">septembre 2023, les bons de souscription ne sont pas dans la </span><span class=\"S76B3 S2D2 S2DE S2\" id=\"t4n_202\">monnaie et n\u2019entrent donc pas dans le calcul du r\u00e9sultat par actions </span><span class=\"S76B4 S2D2 S2DE S2\" id=\"t4o_202\">dilu\u00e9. </span><span class=\"S76B5 S62F5 S2\" id=\"t4p_202\">Actions de pr\u00e9f\u00e9rence </span><span class=\"S76B6 S2D2 S2DE S2\" id=\"t4q_202\">Les Conseils d\u2019Administration du 3 </span><span class=\"S76B7 S2D2 S2DE S2\" id=\"t4r_202\">octobre 2022, du 30 </span><span class=\"S76B8 S2D2 S2DE S2\" id=\"t4s_202\">mars 2023 </span><span class=\"S76B9 S2D2 S2DE S2\" id=\"t4t_202\">et du 24 </span><span class=\"S76BA S2D2 S2DE S2\" id=\"t4u_202\">mai 2023 ont d\u00e9cid\u00e9 l\u2019attribution de 1 </span><span class=\"S76BB S2D2 S2DE S2\" id=\"t4v_202\">000 </span><span class=\"S76BC S2D2 S2DE S2\" id=\"t4w_202\">actions de </span><span class=\"S76BD S2D2 S2DE S2\" id=\"t4x_202\">pr\u00e9f\u00e9rence dites \u00ab </span><span class=\"S76BE S2D2 S2DE S2\" id=\"t4y_202\">ADP 2022 </span><span class=\"S76BF S2D2 S2DE S2\" id=\"t4z_202\">\u00bb et 205 </span><span class=\"S76C0 S2D2 S2DE S2\" id=\"t50_202\">actions de pr\u00e9f\u00e9rence dites </span><span class=\"S76C1 S2D2 S2DE S2\" id=\"t51_202\">\u00ab </span><span class=\"S76C2 S2D2 S2DE S2\" id=\"t52_202\">ADP 2022-2 </span><span class=\"S76C3 S2D2 S2DE S2\" id=\"t53_202\">\u00bb. Ces actions de pr\u00e9f\u00e9rence seront \u00e9mises le </span><span class=\"S1C9F S2D2 S2DE S2\" id=\"t54_202\">3 </span><span class=\"S76C4 S2D2 S2DE S2\" id=\"t55_202\">octobre 2024, sont d\u00e9pourvues de droit de vote et ne donnent </span><span class=\"S76C5 S2D2 S2DE S2\" id=\"t56_202\">droit \u00e0 aucune distribution de dividendes. </span><span class=\"S76C6 S2D2 S2DE S2\" id=\"t57_202\">Ces actions de pr\u00e9f\u00e9rence seront convertibles en un maximum de </span><span class=\"S8C1 S2D2 S2DE S2\" id=\"t58_202\">22 </span><span class=\"S76C7 S2D2 S2DE S2\" id=\"t59_202\">916 </span><span class=\"S76C8 S2D2 S2DE S2\" id=\"t5a_202\">004 </span><span class=\"S76C9 S2D2 S2DE S2\" id=\"t5b_202\">actions ordinaires existantes ou \u00e0 \u00e9mettre au terme </span><span class=\"S76CA S2D2 S2DE S2\" id=\"t5c_202\">d\u2019un d\u00e9lai de quatre ans \u00e0 compter du 16 </span><span class=\"S76CB S2D2 S2DE S2\" id=\"t5d_202\">septembre 2022 pour les </span><span class=\"S76CC S2D2 S2DE S2\" id=\"t5e_202\">\u00ab </span><span class=\"S76CD S2D2 S2DE S2\" id=\"t5f_202\">ADP 2022 </span><span class=\"S76CE S2D2 S2DE S2\" id=\"t5g_202\">\u00bb et, en un maximum de 20 </span><span class=\"S76CF S2D2 S2DE S2\" id=\"t5h_202\">500 </span><span class=\"S76D0 S2D2 S2DE S2\" id=\"t5i_202\">000 </span><span class=\"S76D1 S2D2 S2DE S2\" id=\"t5j_202\">actions ordinaires </span><span class=\"S76D2 S2D2 S2DE S2\" id=\"t5k_202\">existantes ou \u00e0 \u00e9mettre de deux ans pour les \u00ab </span><span class=\"S76D3 S2D2 S2DE S2\" id=\"t5l_202\">ADP 2022-2 </span><span class=\"S76D4 S2D2 S2DE S2\" id=\"t5m_202\">\u00bb. Le </span><span class=\"S76D5 S2D2 S2DE S2\" id=\"t5n_202\">taux de conversion d\u00e9pendra de conditions de performance et de </span><span class=\"S76D6 S2D2 S2DE S2\" id=\"t5o_202\">pr\u00e9sence d\u00e9finies par le Conseil d\u2019Administration. </span><span class=\"S76D7 S2D2 S2DE S2\" id=\"t5p_202\">Au </span><span class=\"S76D8 S2D2 S2DE S2\" id=\"t5q_202\">30 </span><span class=\"S76D9 S2D2 S2DE S2\" id=\"t5r_202\">septembre </span><span class=\"S76DA S2D2 S2DE S2\" id=\"t5s_202\">2023, </span><span class=\"S76DB S2D2 S2DE S2\" id=\"t5t_202\">l\u2019\u00e9quivalent </span><span class=\"S76DC S2D2 S2DE S2\" id=\"t5u_202\">en </span><span class=\"S76DD S2D2 S2DE S2\" id=\"t5v_202\">actions </span><span class=\"S76DE S2D2 S2DE S2\" id=\"t5w_202\">ordinaires </span><span class=\"S76DF S2D2 S2DE S2\" id=\"t5x_202\">correspondant aux objectifs d\u00e9j\u00e0 atteints des actions de pr\u00e9f\u00e9rence, </span><span class=\"S76E0 S2D2 S2DE S2\" id=\"t5y_202\">conform\u00e9ment \u00e0 IAS </span><span class=\"S76E1 S2D2 S2DE S2\" id=\"t5z_202\">33, ont \u00e9t\u00e9 int\u00e9gr\u00e9es au calcul du r\u00e9sultat par </span><span class=\"S26FC S2D2 S2DE S2\" id=\"t60_202\">actions dilu\u00e9. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f37105": {
   "value": "<span class=\"S76E2 S2D8 S2\" id=\"t61_202\">Distribution de dividendes </span><span class=\"S76E3 S2D2 S2DE S2\" id=\"t62_202\">L\u2019Assembl\u00e9e G\u00e9n\u00e9rale Mixte du 16 </span><span class=\"S76E4 S2D2 S2DE S2\" id=\"t63_202\">f\u00e9vrier 2023 a d\u00e9cid\u00e9 de ne pas </span><span class=\"S76E5 S2D2 S2DE S2\" id=\"t64_202\">distribuer de dividende au titre de l\u2019exercice 2021/2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f37776": {
   "value": "<span class=\"S7341 S625B S2\" id=\"t7_206\">Dettes financi\u00e8res </span><span class=\"S7342 S625C S2\" id=\"t8_206\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_206\">18 </span><span class=\"S749D SBD4 S2\" id=\"ta_206\">(en milliers d\u2019euros) </span><span class=\"S749E S71F S2\" id=\"tb_206\">30/09/2023 </span><span class=\"S749F SBD3 S2\" id=\"tc_206\">30/09/2022 </span><span class=\"S1EAA SBD3 S2\" id=\"td_206\">Dettes financi\u00e8res \u00e0 long terme </span><span class=\"S8DA SBD5 S2\" id=\"te_206\">Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit </span><span class=\"S78E4 SBD5 S2\" id=\"tf_206\">323 </span><span class=\"S74A5 SBD5 S2\" id=\"tg_206\">358 </span><span class=\"S78E5 SBD5 S2\" id=\"th_206\">335 </span><span class=\"S7452 SBD5 S2\" id=\"ti_206\">996 </span><span class=\"S5E70 SBD5 S2\" id=\"tj_206\">Emprunt obligataire </span><span class=\"S78E6 SBD5 S2\" id=\"tk_206\">4 </span><span class=\"S78E7 SBD5 S2\" id=\"tl_206\">700 </span><span class=\"S78E8 SBD5 S2\" id=\"tm_206\">4 </span><span class=\"S745C SBD5 S2\" id=\"tn_206\">701 </span><span class=\"S6BF3 SBD5 S2\" id=\"to_206\">Cr\u00e9dits d\u2019accompagnement </span><span class=\"S7618 SBD5 S2\" id=\"tp_206\">302 </span><span class=\"S7465 SBD5 S2\" id=\"tq_206\">41 </span><span class=\"S7351 SBD5 S2\" id=\"tr_206\">928 </span><span class=\"S2363 SBD5 S2\" id=\"ts_206\">Autres dettes financi\u00e8res </span><span class=\"S761B SBD5 S2\" id=\"tt_206\">593 </span><span class=\"S7354 SBD5 S2\" id=\"tu_206\">1 </span><span class=\"S7355 SBD5 S2\" id=\"tv_206\">959 </span><span class=\"S49E7 SBD3 S2\" id=\"tw_206\">SOUS-TOTAL PART \u00c0 LONG TERME </span><span class=\"S78E9 SBD3 S2\" id=\"tx_206\">328 </span><span class=\"S78EA SBD3 S2\" id=\"ty_206\">953 </span><span class=\"S78EB SBD3 S2\" id=\"tz_206\">384 </span><span class=\"S7358 SBD3 S2\" id=\"t10_206\">584 </span><span class=\"SBE7 SBD3 S2\" id=\"t11_206\">Dettes financi\u00e8res \u00e0 court terme </span><span class=\"SBEE SBD5 S2\" id=\"t12_206\">Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit </span><span class=\"S78EC SBD5 S2\" id=\"t13_206\">13 </span><span class=\"S78ED SBD5 S2\" id=\"t14_206\">604 </span><span class=\"S78EE SBD5 S2\" id=\"t15_206\">953 </span><span class=\"SBF2 SBD5 S2\" id=\"t16_206\">Cr\u00e9dits d\u2019accompagnement </span><span class=\"S78EF SBD5 S2\" id=\"t17_206\">45 </span><span class=\"S78F0 SBD5 S2\" id=\"t18_206\">549 </span><span class=\"S78F1 SBD5 S2\" id=\"t19_206\">2 </span><span class=\"S78F2 SBD5 S2\" id=\"t1a_206\">512 </span><span class=\"SBF9 SBD5 S2\" id=\"t1b_206\">Autres dettes financi\u00e8res </span><span class=\"S78F3 SBD5 S2\" id=\"t1c_206\">- </span><span class=\"S78F4 SBD5 S2\" id=\"t1d_206\">263 </span><span class=\"SBFF SBD5 S2\" id=\"t1e_206\">Soldes bancaires cr\u00e9diteurs </span><span class=\"S78F5 SBD5 S2\" id=\"t1f_206\">1 </span><span class=\"S78F6 SBD5 S2\" id=\"t1g_206\">744 </span><span class=\"S78F7 SBD5 S2\" id=\"t1h_206\">15 </span><span class=\"S78F8 SBD5 S2\" id=\"t1i_206\">260 </span><span class=\"SC05 SBD3 S2\" id=\"t1j_206\">SOUS-TOTAL PART \u00c0 COURT TERME </span><span class=\"S78F9 SBD3 S2\" id=\"t1k_206\">60 </span><span class=\"S78FA SBD3 S2\" id=\"t1l_206\">897 </span><span class=\"S774E SBD3 S2\" id=\"t1m_206\">18 </span><span class=\"SC09 SBD3 S2\" id=\"t1n_206\">988 </span><span class=\"S2FC S71F S2\" id=\"t1o_206\">TOTAL </span><span class=\"S78FB S71F S2\" id=\"t1p_206\">389 </span><span class=\"S78FC S71F S2\" id=\"t1q_206\">850 </span><span class=\"SC0C S71F S2\" id=\"t1r_206\">403 </span><span class=\"S78FD S71F S2\" id=\"t1s_206\">572 </span><span class=\"S78FE S2D8 S2\" id=\"t1t_206\">Tableau de variation des Dettes Financi\u00e8res </span><span class=\"S78FF SBD4 S2\" id=\"t1u_206\">(en milliers d\u2019euros) </span><span class=\"S7900 SBD3 S2\" id=\"t1v_206\">30/09/2022 </span><span class=\"S7901 SBD3 S2\" id=\"t1w_206\">Augmentations </span><span class=\"S7902 SBD3 S2\" id=\"t1x_206\">Diminutions </span><span class=\"S7903 SBD3 S2\" id=\"t1y_206\">Autres variations </span><span class=\"S7904 SBD3 S2\" id=\"t1z_206\">non </span><span class=\"S7905 S563B S2\" id=\"t20_206\">cash </span><span class=\"S7906 S71F S2\" id=\"t21_206\">30/09/2023 </span><span class=\"S85E SBD5 S2\" id=\"t22_206\">Int\u00e9r\u00eats courus </span><span class=\"S7907 SBD5 S2\" id=\"t23_206\">720 </span><span class=\"S7908 SBD5 S2\" id=\"t24_206\">608 </span><span class=\"S7909 SBD5 S2\" id=\"t25_206\">- </span><span class=\"S790A SBD5 S2\" id=\"t26_206\">- </span><span class=\"S790B SBD5 S2\" id=\"t27_206\">485 </span><span class=\"S790C SBD5 S2\" id=\"t28_206\">843 </span><span class=\"S3E6D SBD5 S2\" id=\"t29_206\">D\u00e9couverts Bancaires </span><span class=\"S790D SBD5 S2\" id=\"t2a_206\">15 </span><span class=\"S790E SBD5 S2\" id=\"t2b_206\">260 </span><span class=\"S790F SBD5 S2\" id=\"t2c_206\">13 </span><span class=\"S7910 SBD5 S2\" id=\"t2d_206\">- </span><span class=\"S7911 SBD5 S2\" id=\"t2e_206\">13 </span><span class=\"S7912 SBD5 S2\" id=\"t2f_206\">509 </span><span class=\"S7913 SBD5 S2\" id=\"t2g_206\">- </span><span class=\"S7914 SBD5 S2\" id=\"t2h_206\">20 </span><span class=\"S7915 SBD5 S2\" id=\"t2i_206\">1 </span><span class=\"S7916 SBD5 S2\" id=\"t2j_206\">744 </span><span class=\"S7917 SBD5 S2\" id=\"t2k_206\">Autres dettes financi\u00e8res </span><span class=\"S7918 SBD5 S2\" id=\"t2l_206\">* </span><span class=\"S7919 SBD5 S2\" id=\"t2m_206\">387 </span><span class=\"S791A SBD5 S2\" id=\"t2n_206\">592 </span><span class=\"S791B SBD5 S2\" id=\"t2o_206\">4 </span><span class=\"S791C SBD5 S2\" id=\"t2p_206\">451 </span><span class=\"S791D SBD5 S2\" id=\"t2q_206\">- </span><span class=\"S791E SBD5 S2\" id=\"t2r_206\">2 </span><span class=\"S791F SBD5 S2\" id=\"t2s_206\">816 </span><span class=\"S7920 SBD5 S2\" id=\"t2t_206\">- </span><span class=\"S7921 SBD5 S2\" id=\"t2u_206\">1 </span><span class=\"S7922 SBD5 S2\" id=\"t2v_206\">964 </span><span class=\"S7923 SBD5 S2\" id=\"t2w_206\">387 </span><span class=\"S7924 SBD5 S2\" id=\"t2x_206\">263 </span><span class=\"S38EB S71F S2\" id=\"t2y_206\">TOTAL DETTES FINANCI\u00c8RES </span><span class=\"S7925 S71F S2\" id=\"t2z_206\">403 </span><span class=\"S7926 S71F S2\" id=\"t30_206\">572 </span><span class=\"S7927 S71F S2\" id=\"t31_206\">5 </span><span class=\"S7928 S71F S2\" id=\"t32_206\">072 </span><span class=\"S7929 S71F S2\" id=\"t33_206\">- </span><span class=\"S792A S71F S2\" id=\"t34_206\">16 </span><span class=\"S792B S71F S2\" id=\"t35_206\">325 </span><span class=\"S792C S71F S2\" id=\"t36_206\">- </span><span class=\"S792D S71F S2\" id=\"t37_206\">2 </span><span class=\"S792E S71F S2\" id=\"t38_206\">469 </span><span class=\"S792F S71F S2\" id=\"t39_206\">389 </span><span class=\"S7930 S71F S2\" id=\"t3a_206\">850 </span><span class=\"S7931 SCAF S2\" id=\"t3b_206\">Inclut les cr\u00e9dits d\u2019accompagnement et les lignes de cr\u00e9dit r\u00e9install\u00e9es le 16 </span><span class=\"S7932 SCAF S2\" id=\"t3c_206\">septembre 2022. </span><span class=\"S3563 SCB0 S2\" id=\"t3d_206\">* </span><span class=\"S7933 S2D2 S2DE S2\" id=\"t3e_206\">Au 30 </span><span class=\"S7934 S2D2 S2DE S2\" id=\"t3f_206\">septembre 2023, les dettes financi\u00e8res ont diminu\u00e9 de </span><span class=\"S7935 S2D2 S2DE S2\" id=\"t3g_206\">13 </span><span class=\"S7936 S2D2 S2DE S2\" id=\"t3h_206\">722 </span><span class=\"S7937 S2D2 S2DE S2\" id=\"t3i_206\">milliers d\u2019euros, dont </span><span class=\"S7938 S2D2 S2DE S2\" id=\"t3j_206\">: </span><span class=\"S7939 S2D2 S2DE S2\" id=\"t3k_206\">4 </span><span class=\"S793A S2D2 S2DE S2\" id=\"t3l_206\">451 </span><span class=\"S793B S2D2 S2DE S2\" id=\"t3m_206\">milliers d\u2019euros d\u2019encaissements et - </span><span class=\"S793C S2D2 S2DE S2\" id=\"t3n_206\">2 </span><span class=\"S793D S2D2 S2DE S2\" id=\"t3o_206\">816 </span><span class=\"S793E S2D2 S2DE S2\" id=\"t3p_206\">milliers d\u2019euros </span><span class=\"S793F S2DB S2DE S2\" id=\"t3q_206\">E </span><span class=\"S7940 S2D2 S2DE S2\" id=\"t3r_206\">de </span><span class=\"S7941 S2D2 S2DE S2\" id=\"t3s_206\">d\u00e9caissements </span><span class=\"S7942 S2D2 S2DE S2\" id=\"t3t_206\">sur </span><span class=\"S7943 S2D2 S2DE S2\" id=\"t3u_206\">les </span><span class=\"S7944 S2D2 S2DE S2\" id=\"t3v_206\">autres </span><span class=\"S7945 S2D2 S2DE S2\" id=\"t3w_206\">dettes </span><span class=\"S7946 S2D2 S2DE S2\" id=\"t3x_206\">financi\u00e8res </span><span class=\"S7947 S2D2 S2DE S2\" id=\"t3y_206\">qui </span><span class=\"S7948 S2D2 S2DE S2\" id=\"t3z_206\">apparaissent parmi les op\u00e9rations de financement du tableau de </span><span class=\"S7949 S2D2 S2DE S2\" id=\"t40_206\">flux de tr\u00e9sorerie. </span><span class=\"S794A S2D2 S2DE S2\" id=\"t41_206\">dans le cadre des programmes immobiliers port\u00e9s par la SNC </span><span class=\"S794B S2D2 S2DE S2\" id=\"t42_206\">Sud-Ouest Cottages (+ </span><span class=\"S794C S2D2 S2DE S2\" id=\"t43_206\">3 </span><span class=\"S794D S2D2 S2DE S2\" id=\"t44_206\">621 </span><span class=\"S794E S2D2 S2DE S2\" id=\"t45_206\">milliers d\u2019euros), Senioriales du </span><span class=\"S794F S2D2 S2DE S2\" id=\"t46_206\">Tampon (+ </span><span class=\"S7950 S2D2 S2DE S2\" id=\"t47_206\">302 </span><span class=\"S7951 S2D2 S2DE S2\" id=\"t48_206\">milliers d\u2019euros) et Senioriales Mantes-la-Jolie </span><span class=\"S7952 S2D2 S2DE S2\" id=\"t49_206\">(- </span><span class=\"S7953 S2D2 S2DE S2\" id=\"t4a_206\">2 </span><span class=\"S7954 S2D2 S2DE S2\" id=\"t4b_206\">512 </span><span class=\"S7955 S2D2 S2DE S2\" id=\"t4c_206\">milliers d\u2019euros) </span><span class=\"S7956 S2D2 S2DE S2\" id=\"t4d_206\">; </span><span class=\"S7957 S2D2 S2DE S2\" id=\"t4e_206\">Les variations de la p\u00e9riode s\u2019expliquent principalement par des </span><span class=\"S7958 S2D2 S2DE S2\" id=\"t4f_206\">mouvements sur les cr\u00e9dits d\u2019accompagnements mis en place </span><span class=\"S7959 S2D2 S2DE S2\" id=\"t4g_206\">- </span><span class=\"S795A S2D2 S2DE S2\" id=\"t4h_206\">13 </span><span class=\"S795B S2D2 S2DE S2\" id=\"t4i_206\">509 </span><span class=\"S795C S2D2 S2DE S2\" id=\"t4j_206\">milliers d\u2019euros li\u00e9s \u00e0 la diminution des d\u00e9couverts </span><span class=\"S1C9F S2DB S2DE S2\" id=\"t4k_206\">E </span><span class=\"S795D S2D2 S2DE S2\" id=\"t4l_206\">bancaires correspondant aux lignes de cr\u00e9dit autoris\u00e9es </span><span class=\"S795E S2D2 S2DE S2\" id=\"t4m_206\">et tir\u00e9es </span><span class=\"S795F S2D2 S2DE S2\" id=\"t4n_206\">; </span><span class=\"S4839 S2D2 S2DE S2\" id=\"t4o_206\">608 </span><span class=\"S7960 S2D2 S2DE S2\" id=\"t4p_206\">milliers d\u2019euros de hausse nette des int\u00e9r\u00eats courus (inclus </span><span class=\"S4B87 S2DB S2DE S2\" id=\"t4q_206\">E </span><span class=\"S1CA9 S2D2 S2DE S2\" id=\"t4r_206\">dans les \u00ab </span><span class=\"S7961 S2D2 S2DE S2\" id=\"t4s_206\">Int\u00e9r\u00eats pay\u00e9s </span><span class=\"S7962 S2D2 S2DE S2\" id=\"t4t_206\">\u00bb du tableau de flux de tr\u00e9sorerie). </span><span class=\"S6372 S2D8 S2\" id=\"t7_207\">D\u00e9tail des principales lignes d\u2019endettement </span><span class=\"S76E6 SBD4 S2\" id=\"t8_207\">(en milliers d\u2019euros) </span><span class=\"S7963 SBD3 S2\" id=\"t9_207\">Devise </span><span class=\"S7964 SBD3 S2\" id=\"ta_207\">Date de </span><span class=\"S7965 SBD3 S2\" id=\"tb_207\">souscription </span><span class=\"S7966 SBD3 S2\" id=\"tc_207\">Date </span><span class=\"S7967 SBD3 S2\" id=\"td_207\">d\u2019\u00e9ch\u00e9ance </span><span class=\"S7968 S71F S2\" id=\"te_207\">Capital </span><span class=\"S7969 S71F S2\" id=\"tf_207\">restant </span><span class=\"S796A S71F S2\" id=\"tg_207\">d\u00fb </span><span class=\"S796B SCAE S2\" id=\"th_207\">(en </span><span class=\"S796C SCAE S2\" id=\"ti_207\">milliers </span><span class=\"S796D SCAE S2\" id=\"tj_207\">d\u2019euros) </span><span class=\"S796E S71F S2\" id=\"tk_207\">au </span><span class=\"S76EC S71F S2\" id=\"tl_207\">30/09/23 </span><span class=\"S796F SBD3 S2\" id=\"tm_207\">Taux </span><span class=\"S1EAB SBD3 S2\" id=\"tn_207\">Emprunt obligataire </span><span class=\"SDC7 SBD5 S2\" id=\"to_207\">PV </span><span class=\"S7970 SBD5 S2\" id=\"tp_207\">SA \u2013 Facilit\u00e9s 4 </span><span class=\"S7971 SBD5 S2\" id=\"tq_207\">EUR </span><span class=\"S7972 SBD5 S2\" id=\"tr_207\">16/09/2022 </span><span class=\"S7973 SBD5 S2\" id=\"ts_207\">16/09/2027 </span><span class=\"S7974 SBD5 S2\" id=\"tt_207\">2,9 </span><span class=\"S7975 SBD5 S2\" id=\"tu_207\">Euribor 3 </span><span class=\"S7976 SBD5 S2\" id=\"tv_207\">mois + marge 3,90 </span><span class=\"S7977 SBD5 S2\" id=\"tw_207\">% </span><span class=\"S2F14 SBD5 S2\" id=\"tx_207\">PV </span><span class=\"S7978 SBD5 S2\" id=\"ty_207\">SA \u2013 Facilit\u00e9s 3 </span><span class=\"S7979 SBD5 S2\" id=\"tz_207\">EUR </span><span class=\"S797A SBD5 S2\" id=\"t10_207\">16/09/2022 </span><span class=\"S797B SBD5 S2\" id=\"t11_207\">16/09/2027 </span><span class=\"S797C SBD5 S2\" id=\"t12_207\">1,8 </span><span class=\"S797D SBD5 S2\" id=\"t13_207\">Euribor 3 </span><span class=\"S797E SBD5 S2\" id=\"t14_207\">mois + marge 4,25 </span><span class=\"S797F SBD5 S2\" id=\"t15_207\">% </span><span class=\"S5A31 SBD3 S2\" id=\"t16_207\">TOTAL </span><span class=\"S7980 SBD3 S2\" id=\"t17_207\">4,7 </span><span class=\"S2B60 SBD3 S2\" id=\"t18_207\">Emprunt aupr\u00e8s des </span><span class=\"S2FE5 SBD3 S2\" id=\"t19_207\">\u00e9tablissements de cr\u00e9dit </span><span class=\"S68A SBD5 S2\" id=\"t1a_207\">CPE </span><span class=\"S7981 SBD5 S2\" id=\"t1b_207\">NV \u2013 Facilit\u00e9 </span><span class=\"S7982 SBD5 S2\" id=\"t1c_207\">EUR </span><span class=\"S7983 SBD5 S2\" id=\"t1d_207\">16/09/2022 </span><span class=\"S7984 SBD5 S2\" id=\"t1e_207\">16/09/2027 </span><span class=\"S17C2 SBD5 S2\" id=\"t1f_207\">174,0 </span><span class=\"S7985 SBD5 S2\" id=\"t1g_207\">Euribor 3 </span><span class=\"S705A SBD5 S2\" id=\"t1h_207\">mois + marge 3,75 </span><span class=\"S20B1 SBD5 S2\" id=\"t1i_207\">% </span><span class=\"S7986 SBD5 S2\" id=\"t1j_207\">PV </span><span class=\"S7987 SBD5 S2\" id=\"t1k_207\">SA \u2013 Facilit\u00e9s 1&amp;2 </span><span class=\"S7988 SBD5 S2\" id=\"t1l_207\">EUR </span><span class=\"S7989 SBD5 S2\" id=\"t1m_207\">16/09/2022 </span><span class=\"S798A SBD5 S2\" id=\"t1n_207\">16/09/2027 </span><span class=\"S798B SBD5 S2\" id=\"t1o_207\">123,8 </span><span class=\"S798C SBD5 S2\" id=\"t1p_207\">Euribor 3 </span><span class=\"S798D SBD5 S2\" id=\"t1q_207\">mois + marge 2,50 </span><span class=\"S798E SBD5 S2\" id=\"t1r_207\">% </span><span class=\"S1E15 SBD5 S2\" id=\"t1s_207\">PV </span><span class=\"S798F SBD5 S2\" id=\"t1t_207\">SA \u2013 PGE 2 </span><span class=\"S7990 SBD5 S2\" id=\"t1u_207\">* </span><span class=\"S7991 SBD5 S2\" id=\"t1v_207\">EUR </span><span class=\"S7992 SBD5 S2\" id=\"t1w_207\">01/10/2021 </span><span class=\"S7993 SBD5 S2\" id=\"t1x_207\">16/09/2027 </span><span class=\"S7994 SBD5 S2\" id=\"t1y_207\">25,0 </span><span class=\"S7995 SBD5 S2\" id=\"t1z_207\">Euribor 3 </span><span class=\"S7996 SBD5 S2\" id=\"t20_207\">mois + marge 1,19 </span><span class=\"S7997 SBD5 S2\" id=\"t21_207\">% </span><span class=\"S8E5 SBD5 S2\" id=\"t22_207\">Avoriaz Hermine Loisirs </span><span class=\"S7998 SBD5 S2\" id=\"t23_207\">EUR </span><span class=\"S7999 SBD5 S2\" id=\"t24_207\">30/12/2019 </span><span class=\"S799A SBD5 S2\" id=\"t25_207\">31/12/2023 </span><span class=\"S799B SBD5 S2\" id=\"t26_207\">12,5 </span><span class=\"S799C SBD5 S2\" id=\"t27_207\">Euribor 3 </span><span class=\"S799D SBD5 S2\" id=\"t28_207\">mois + marge 2,00 </span><span class=\"S799E SBD5 S2\" id=\"t29_207\">% </span><span class=\"SB8A SBD3 S2\" id=\"t2a_207\">TOTAL </span><span class=\"S799F SBD3 S2\" id=\"t2b_207\">335,3 </span><span class=\"S27FD SBD3 S2\" id=\"t2c_207\">Cr\u00e9dits d\u2019accompagnement </span><span class=\"S15AA SBD5 S2\" id=\"t2d_207\">SNC Sud-Ouest Cottages </span><span class=\"S79A0 SBD5 S2\" id=\"t2e_207\">EUR </span><span class=\"S79A1 SBD5 S2\" id=\"t2f_207\">15/09/2017 </span><span class=\"S79A2 SBD5 S2\" id=\"t2g_207\">02/02/2024 </span><span class=\"S79A3 SBD5 S2\" id=\"t2h_207\">45,5 </span><span class=\"S79A4 SBD5 S2\" id=\"t2i_207\">Euribor 3 </span><span class=\"S63DF SBD5 S2\" id=\"t2j_207\">mois + marge 2,00 </span><span class=\"S79A5 SBD5 S2\" id=\"t2k_207\">% </span><span class=\"S2806 SBD5 S2\" id=\"t2l_207\">Senioriales du Tampon </span><span class=\"S79A6 SBD5 S2\" id=\"t2m_207\">EUR </span><span class=\"S79A7 SBD5 S2\" id=\"t2n_207\">01/01/2023 </span><span class=\"S79A8 SBD5 S2\" id=\"t2o_207\">31/12/2025 </span><span class=\"S79A9 SBD5 S2\" id=\"t2p_207\">0,3 </span><span class=\"S79AA SBD5 S2\" id=\"t2q_207\">Euribor 3 </span><span class=\"S79AB SBD5 S2\" id=\"t2r_207\">mois + marge 1,80 </span><span class=\"S79AC SBD5 S2\" id=\"t2s_207\">% </span><span class=\"S18F5 SBD3 S2\" id=\"t2t_207\">TOTAL </span><span class=\"S79AD SBD3 S2\" id=\"t2u_207\">45,9 </span><span class=\"S79AE SCAF S2\" id=\"t2v_207\">Ce cr\u00e9dit b\u00e9n\u00e9ficie ainsi d\u2019une garantie de l\u2019\u00c9tat fran\u00e7ais \u00e0 hauteur de 90 </span><span class=\"S79AF SCAF S2\" id=\"t2w_207\">% du montant emprunt\u00e9, dans le cadre des dispositions de la Garantie PGE, conform\u00e9ment aux termes de </span><span class=\"S1086 SCB0 S2\" id=\"t2x_207\">* </span><span class=\"S79B0 SCAF S2\" id=\"t2y_207\">la R\u00e9glementation PGE </span><span class=\"S79B1 SCAF S2\" id=\"t2z_207\">: article </span><span class=\"S79B2 SCAF S2\" id=\"t30_207\">6 de la Loi n\u00b0 </span><span class=\"S79B3 SCAF S2\" id=\"t31_207\">2020-289 du 23 </span><span class=\"S79B4 SCAF S2\" id=\"t32_207\">mars 2020 de Finances Rectificative pour 2020. </span><span class=\"S79B5 S2D8 S2\" id=\"t33_207\">Ventilation par \u00e9ch\u00e9ance </span><span class=\"S1900 S2D2 S2DE S2\" id=\"t34_207\">L\u2019\u00e9volution de l\u2019\u00e9ch\u00e9ancier des emprunts et dettes financi\u00e8res brutes se d\u00e9compose comme suit </span><span class=\"S79B6 S2D2 S2DE S2\" id=\"t35_207\">: </span><span class=\"S7154 SBD3 S2\" id=\"t36_207\">\u00c9ch\u00e9ances </span><span class=\"S79B7 S71F S2\" id=\"t37_207\">Solde </span><span class=\"S79B8 SCAE S2\" id=\"t38_207\">(en milliers d\u2019euros) </span><span class=\"S79B9 S71F S2\" id=\"t39_207\">au </span><span class=\"S79BA S71F S2\" id=\"t3a_207\">30/09/2023 </span><span class=\"S79BB SBD3 S2\" id=\"t3b_207\">30/09/2022 </span><span class=\"S1A5C SBD5 S2\" id=\"t3c_207\">Dettes \u00e0 moins de 1 </span><span class=\"S79BC SBD5 S2\" id=\"t3d_207\">an </span><span class=\"S79BD SBD5 S2\" id=\"t3e_207\">60 </span><span class=\"S79BE SBD5 S2\" id=\"t3f_207\">896 </span><span class=\"S79BF SBD6 S2\" id=\"t3g_207\">(1) </span><span class=\"S5EEB SBD5 S2\" id=\"t3h_207\">18 </span><span class=\"S5EEC SBD5 S2\" id=\"t3i_207\">988 </span><span class=\"SC18 SBD5 S2\" id=\"t3j_207\">Dettes entre 1 </span><span class=\"S79C0 SBD5 S2\" id=\"t3k_207\">an et 2 </span><span class=\"S6AAA SBD5 S2\" id=\"t3l_207\">ans </span><span class=\"S79C1 SBD5 S2\" id=\"t3m_207\">242 </span><span class=\"S79C2 SBD5 S2\" id=\"t3n_207\">54 </span><span class=\"S79C3 SBD5 S2\" id=\"t3o_207\">650 </span><span class=\"S4437 SBD5 S2\" id=\"t3p_207\">Dettes entre 2 </span><span class=\"S79C4 SBD5 S2\" id=\"t3q_207\">ans et 3 </span><span class=\"S79C5 SBD5 S2\" id=\"t3r_207\">ans </span><span class=\"S79C6 SBD5 S2\" id=\"t3s_207\">30 </span><span class=\"S79C7 SBD5 S2\" id=\"t3t_207\">525 </span><span class=\"S79C8 SBD6 S2\" id=\"t3u_207\">(2) </span><span class=\"S79C9 SBD5 S2\" id=\"t3v_207\">201 </span><span class=\"S5132 SBD5 S2\" id=\"t3w_207\">Dettes entre 3 </span><span class=\"S79CA SBD5 S2\" id=\"t3x_207\">ans et 4 </span><span class=\"S79CB SBD5 S2\" id=\"t3y_207\">ans </span><span class=\"S79CC SBD5 S2\" id=\"t3z_207\">297 </span><span class=\"S79CD SBD5 S2\" id=\"t40_207\">598 </span><span class=\"S79CE SBD6 S2\" id=\"t41_207\">(3) </span><span class=\"S79CF SBD5 S2\" id=\"t42_207\">30 </span><span class=\"S57E3 SBD5 S2\" id=\"t43_207\">190 </span><span class=\"S79D0 SBD5 S2\" id=\"t44_207\">Dettes entre 4 </span><span class=\"S79D1 SBD5 S2\" id=\"t45_207\">ans et 5 </span><span class=\"S79D2 SBD5 S2\" id=\"t46_207\">ans </span><span class=\"S79D3 SBD5 S2\" id=\"t47_207\">- </span><span class=\"S79D4 SBD5 S2\" id=\"t48_207\">297 </span><span class=\"S79D5 SBD5 S2\" id=\"t49_207\">583 </span><span class=\"S79D6 SBD5 S2\" id=\"t4a_207\">Dettes \u00e0 plus de 5 </span><span class=\"S79D7 SBD5 S2\" id=\"t4b_207\">ans </span><span class=\"S79D8 SBD5 S2\" id=\"t4c_207\">590 </span><span class=\"S79D9 SBD6 S2\" id=\"t4d_207\">(4) </span><span class=\"S79DA SBD5 S2\" id=\"t4e_207\">1 </span><span class=\"S79DB SBD5 S2\" id=\"t4f_207\">960 </span><span class=\"S56F1 S71F S2\" id=\"t4g_207\">TOTAL </span><span class=\"S79DC S71F S2\" id=\"t4h_207\">389 </span><span class=\"S79DD S71F S2\" id=\"t4i_207\">850 </span><span class=\"S79DE S71F S2\" id=\"t4j_207\">403 </span><span class=\"S79DF S71F S2\" id=\"t4k_207\">572 </span><span class=\"S2E1D SCAF S2\" id=\"t4l_207\">Dont 45 </span><span class=\"S79E0 SCAF S2\" id=\"t4m_207\">549 </span><span class=\"S79E1 SCAF S2\" id=\"t4n_207\">milliers d\u2019euros de Cr\u00e9dits d\u2019accompagnement, 12 </span><span class=\"S79E2 SCAF S2\" id=\"t4o_207\">500 </span><span class=\"S79E3 SCAF S2\" id=\"t4p_207\">milliers d\u2019euros li\u00e9s \u00e0 l\u2019emprunt BNP de la SNC Avoriaz Hermine Loisirs et 1 </span><span class=\"S79E4 SCAF S2\" id=\"t4q_207\">702 </span><span class=\"S79E5 SCAF S2\" id=\"t4r_207\">milliers d\u2019euros correspondant </span><span class=\"S79E6 SCB0 S2\" id=\"t4s_207\">(1) </span><span class=\"S79E7 SCAF S2\" id=\"t4t_207\">\u00e0 des d\u00e9couverts bancaires. </span><span class=\"S22A6 SCAF S2\" id=\"t4u_207\">Dont 20 </span><span class=\"S79E8 SCAF S2\" id=\"t4v_207\">000 </span><span class=\"S79E9 SCAF S2\" id=\"t4w_207\">milliers d\u2019euros li\u00e9s \u00e0 un remboursement sur la ligne de cr\u00e9dit port\u00e9e par PV </span><span class=\"S79EA SCAF S2\" id=\"t4x_207\">SA, 10 </span><span class=\"S79EB SCAF S2\" id=\"t4y_207\">000 </span><span class=\"S79EC SCAF S2\" id=\"t4z_207\">milliers d\u2019euros li\u00e9s \u00e0 un remboursement sur la ligne de cr\u00e9dit port\u00e9e par </span><span class=\"S79ED SCB0 S2\" id=\"t50_207\">(2) </span><span class=\"S22A7 SCAF S2\" id=\"t51_207\">CPE </span><span class=\"S79EE SCAF S2\" id=\"t52_207\">NV et 302 </span><span class=\"S79EF SCAF S2\" id=\"t53_207\">milliers d\u2019euros de Cr\u00e9dits d\u2019accompagnement. </span><span class=\"S22A8 SCAF S2\" id=\"t54_207\">Dont 164 </span><span class=\"S79F0 SCAF S2\" id=\"t55_207\">000 </span><span class=\"S79F1 SCAF S2\" id=\"t56_207\">milliers d\u2019euros li\u00e9s au remboursement de la ligne de cr\u00e9dit port\u00e9e par CPE </span><span class=\"S79F2 SCAF S2\" id=\"t57_207\">NV, 103 </span><span class=\"S79F3 SCAF S2\" id=\"t58_207\">800 </span><span class=\"S79F4 SCAF S2\" id=\"t59_207\">milliers d\u2019euros li\u00e9s au remboursement de la ligne de cr\u00e9dit port\u00e9e par </span><span class=\"S79F5 SCB0 S2\" id=\"t5a_207\">(3) </span><span class=\"S79F6 SCAF S2\" id=\"t5b_207\">PV </span><span class=\"S79F7 SCAF S2\" id=\"t5c_207\">SA, 25 </span><span class=\"S79F8 SCAF S2\" id=\"t5d_207\">000 </span><span class=\"S79F9 SCAF S2\" id=\"t5e_207\">milliers d\u2019euros li\u00e9s au remboursement du PGE, 4 </span><span class=\"S79FA SCAF S2\" id=\"t5f_207\">700 </span><span class=\"S79FB SCAF S2\" id=\"t5g_207\">milliers d\u2019euros li\u00e9s au remboursement des EuroPP. </span><span class=\"S22AE SCAF S2\" id=\"t5h_207\">Dont 590 </span><span class=\"S79FC SCAF S2\" id=\"t5i_207\">milliers d\u2019euros li\u00e9s au remboursement des d\u00e9p\u00f4ts et cautionnements re\u00e7us. </span><span class=\"S79FE S62F5 S2\" id=\"t7_208\">S\u00fbret\u00e9s </span><span class=\"S79FF S2D2 S2DE S2\" id=\"t8_208\">Les lignes de financement mises en place ou r\u00e9install\u00e9es lors des </span><span class=\"S7A00 S2D2 S2DE S2\" id=\"t9_208\">Op\u00e9rations de Restructuration et de Refinancement survenues le </span><span class=\"S21E6 S2D2 S2DE S2\" id=\"ta_208\">16 </span><span class=\"S7A01 S2D2 S2DE S2\" id=\"tb_208\">septembre 2022 sont garanties par </span><span class=\"S7A02 S2D2 S2DE S2\" id=\"tc_208\">: </span><span class=\"S7A03 S2D2 S2DE S2\" id=\"td_208\">l\u2019octroi par PV </span><span class=\"S7A04 S2D2 S2DE S2\" id=\"te_208\">SA d\u2019un nantissement de compte de titres </span><span class=\"S7A05 S2DB S2DE S2\" id=\"tf_208\">E </span><span class=\"S7A06 S2D2 S2DE S2\" id=\"tg_208\">financiers de premier rang de droit fran\u00e7ais portant sur l\u2019action </span><span class=\"S7A07 S2D2 S2DE S2\" id=\"th_208\">unique de CP Holding d\u00e9tenue par PV </span><span class=\"S7A08 S2D2 S2DE S2\" id=\"ti_208\">SA en garantie des </span><span class=\"S7A09 S2D2 S2DE S2\" id=\"tj_208\">obligations de paiement au titre des dettes r\u00e9install\u00e9es chez </span><span class=\"S7A0A S2D2 S2DE S2\" id=\"tk_208\">PV </span><span class=\"S7A0B S2D2 S2DE S2\" id=\"tl_208\">SA et CPE </span><span class=\"S7A0C S2D2 S2DE S2\" id=\"tm_208\">NV, et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S1D1D S2D2 S2DE S2\" id=\"tn_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A0D S2D2 S2DE S2\" id=\"to_208\">; </span><span class=\"S7A0E S2D2 S2DE S2\" id=\"tp_208\">la mise en place par PV </span><span class=\"S7A0F S2D2 S2DE S2\" id=\"tq_208\">SA d\u2019une fiducie-s\u00fbret\u00e9 de premier rang </span><span class=\"S7A10 S2DB S2DE S2\" id=\"tr_208\">E </span><span class=\"S7A11 S2D2 S2DE S2\" id=\"ts_208\">sur les titres de CP Holding (moins une action, laquelle est nantie) </span><span class=\"S7A12 S2D2 S2DE S2\" id=\"tt_208\">en garantie des obligations de paiement de Center Parcs Europe </span><span class=\"S7A13 S2D2 S2DE S2\" id=\"tu_208\">N.V. ou de tout autre oblig\u00e9 au titre de la dette r\u00e9install\u00e9e CPE </span><span class=\"S7A14 S2D2 S2DE S2\" id=\"tv_208\">N.V., de CPSP Belgi\u00eb N.V. au titre d\u2019une ligne de cr\u00e9dit bilat\u00e9rale </span><span class=\"S7A15 S2D2 S2DE S2\" id=\"tw_208\">accord\u00e9e \u00e0 celle-ci par BNP Paribas Fortis, de PV </span><span class=\"S7A16 S2D2 S2DE S2\" id=\"tx_208\">SA ou de tout </span><span class=\"S7A17 S2D2 S2DE S2\" id=\"ty_208\">autre oblig\u00e9 au titre des dettes r\u00e9install\u00e9es de PV </span><span class=\"S7A18 S2D2 S2DE S2\" id=\"tz_208\">SA </span><span class=\"S7A19 S2D2 S2DE S2\" id=\"t10_208\">; </span><span class=\"S7A1A S2D2 S2DE S2\" id=\"t11_208\">l\u2019octroi par PV </span><span class=\"S7A1B S2D2 S2DE S2\" id=\"t12_208\">SA d\u2019un nantissement de premier rang de droit </span><span class=\"S7A1C S2DB S2DE S2\" id=\"t13_208\">E </span><span class=\"S7A1D S2D2 S2DE S2\" id=\"t14_208\">fran\u00e7ais portant sur une partie des cr\u00e9ances d\u00e9tenues par PV </span><span class=\"S7A1E S2D2 S2DE S2\" id=\"t15_208\">SA \u00e0 </span><span class=\"S7A1F S2D2 S2DE S2\" id=\"t16_208\">l\u2019encontre de Pierre </span><span class=\"S7A20 S2D2 S2DE S2\" id=\"t17_208\">et </span><span class=\"S7A21 S2D2 S2DE S2\" id=\"t18_208\">Vacances FI au titre de l\u2019acte de d\u00e9l\u00e9gation </span><span class=\"S7A22 S2D2 S2DE S2\" id=\"t19_208\">sign\u00e9 en date du 9 </span><span class=\"S7A23 S2D2 S2DE S2\" id=\"t1a_208\">septembre 2022, en garantie des obligations </span><span class=\"S7A24 S2D2 S2DE S2\" id=\"t1b_208\">de paiement de PV </span><span class=\"S7A25 S2D2 S2DE S2\" id=\"t1c_208\">SA, de Center Parcs Europe N.V. et de CPSP </span><span class=\"S7A26 S2D2 S2DE S2\" id=\"t1d_208\">Belgi\u00eb N.V. au titre des dettes r\u00e9install\u00e9es PV </span><span class=\"S7A27 S2D2 S2DE S2\" id=\"t1e_208\">SA, de la dette </span><span class=\"S7A28 S2D2 S2DE S2\" id=\"t1f_208\">r\u00e9install\u00e9e CPE </span><span class=\"S7A29 S2D2 S2DE S2\" id=\"t1g_208\">NV et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S7A2A S2D2 S2DE S2\" id=\"t1h_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A2B S2D2 S2DE S2\" id=\"t1i_208\">; </span><span class=\"S7A2C S2D2 S2DE S2\" id=\"t1j_208\">l\u2019octroi par CP Holding d\u2019un nantissement portant sur les actions </span><span class=\"S35DF S2DB S2DE S2\" id=\"t1k_208\">E </span><span class=\"S7A2D S2D2 S2DE S2\" id=\"t1l_208\">CPE </span><span class=\"S7A2E S2D2 S2DE S2\" id=\"t1m_208\">NV en garantie des obligations de paiement au titre des </span><span class=\"S7A2F S2D2 S2DE S2\" id=\"t1n_208\">dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A30 S2D2 S2DE S2\" id=\"t1o_208\">SA et CPE </span><span class=\"S7A31 S2D2 S2DE S2\" id=\"t1p_208\">NV, et d\u2019une ligne de cr\u00e9dit </span><span class=\"S7A32 S2D2 S2DE S2\" id=\"t1q_208\">bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A33 S2D2 S2DE S2\" id=\"t1r_208\">; </span><span class=\"S33F5 S2D2 S2DE S2\" id=\"t1s_208\">Suisse </span><span class=\"S7A34 S2D2 S2DE S2\" id=\"t1t_208\">GmbH en garantie des obligations de paiement au titre </span><span class=\"S7A35 S2D2 S2DE S2\" id=\"t1u_208\">des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A36 S2D2 S2DE S2\" id=\"t1v_208\">SA et CPE </span><span class=\"S7A37 S2D2 S2DE S2\" id=\"t1w_208\">NV, et d\u2019une ligne de </span><span class=\"S7A38 S2D2 S2DE S2\" id=\"t1x_208\">cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas </span><span class=\"S508 S2D2 S2DE S2\" id=\"t1y_208\">Fortis </span><span class=\"S7A39 S2D2 S2DE S2\" id=\"t1z_208\">; </span><span class=\"S7A3A S2D2 S2DE S2\" id=\"t20_208\">l\u2019octroi par CPE </span><span class=\"S7A3B S2D2 S2DE S2\" id=\"t21_208\">NV d\u2019un nantissement de compte de titres </span><span class=\"S48B8 S2DB S2DE S2\" id=\"t22_208\">E </span><span class=\"S7A3C S2D2 S2DE S2\" id=\"t23_208\">financiers portant sur les titres CP Holding Belgique </span><span class=\"S7A3D S2D2 S2DE S2\" id=\"t24_208\">SAS et des </span><span class=\"S4F83 S2D2 S2DE S2\" id=\"t25_208\">nantissements </span><span class=\"S7A3E S2D2 S2DE S2\" id=\"t26_208\">portant </span><span class=\"S7A3F S2D2 S2DE S2\" id=\"t27_208\">sur </span><span class=\"S7A40 S2D2 S2DE S2\" id=\"t28_208\">les </span><span class=\"S7A41 S2D2 S2DE S2\" id=\"t29_208\">actions </span><span class=\"S7A42 S2D2 S2DE S2\" id=\"t2a_208\">Center </span><span class=\"S7A43 S2D2 S2DE S2\" id=\"t2b_208\">Parcs </span><span class=\"S7A44 S2D2 S2DE S2\" id=\"t2c_208\">NL </span><span class=\"S7A45 S2D2 S2DE S2\" id=\"t2d_208\">Holding </span><span class=\"S7A46 S2D2 S2DE S2\" id=\"t2e_208\">BV, les actions Center Parcs Germany Holding </span><span class=\"S7A47 S2D2 S2DE S2\" id=\"t2f_208\">BV, les </span><span class=\"S7A48 S2D2 S2DE S2\" id=\"t2g_208\">actions </span><span class=\"S7A49 S2D2 S2DE S2\" id=\"t2h_208\">titres </span><span class=\"S7A4A S2D2 S2DE S2\" id=\"t2i_208\">CP </span><span class=\"S7A4B S2D2 S2DE S2\" id=\"t2j_208\">Participations </span><span class=\"S7A4C S2D2 S2DE S2\" id=\"t2k_208\">BV, </span><span class=\"S7A4D S2D2 S2DE S2\" id=\"t2l_208\">les </span><span class=\"S7A4E S2D2 S2DE S2\" id=\"t2m_208\">actions </span><span class=\"S4F92 S2D2 S2DE S2\" id=\"t2n_208\">CP </span><span class=\"S6D87 S2D2 S2DE S2\" id=\"t2o_208\">Development </span><span class=\"S7A4F S2D2 S2DE S2\" id=\"t2p_208\">BV, les actions Sunparks </span><span class=\"S7A50 S2D2 S2DE S2\" id=\"t2q_208\">BV et les actions PVCP </span><span class=\"S7A51 S2D2 S2DE S2\" id=\"t2r_208\">l\u2019octroi par CPE </span><span class=\"S7A52 S2D2 S2DE S2\" id=\"t2s_208\">NV d\u2019un nantissement de marques portant sur les </span><span class=\"S7A53 S2DB S2DE S2\" id=\"t2t_208\">E </span><span class=\"S7A54 S2D2 S2DE S2\" id=\"t2u_208\">marques Center Parcs en France, en Belgique en Allemagne et les </span><span class=\"S7A55 S2D2 S2DE S2\" id=\"t2v_208\">marques europ\u00e9ennes en garantie des obligations de paiement </span><span class=\"S7A56 S2D2 S2DE S2\" id=\"t2w_208\">au titre des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A57 S2D2 S2DE S2\" id=\"t2x_208\">SA et CPE </span><span class=\"S7A58 S2D2 S2DE S2\" id=\"t2y_208\">NV, et d\u2019une </span><span class=\"S7A59 S2D2 S2DE S2\" id=\"t2z_208\">ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP </span><span class=\"S2CAE S2D2 S2DE S2\" id=\"t30_208\">Paribas Fortis </span><span class=\"S7A5A S2D2 S2DE S2\" id=\"t31_208\">; </span><span class=\"S7A5B S2D2 S2DE S2\" id=\"t32_208\">l\u2019octroi par CPE </span><span class=\"S7A5C S2D2 S2DE S2\" id=\"t33_208\">NV d\u2019un nantissement portant sur les cr\u00e9ances </span><span class=\"S2CBA S2DB S2DE S2\" id=\"t34_208\">E </span><span class=\"S7A5D S2D2 S2DE S2\" id=\"t35_208\">intra-groupes d\u00e9tenues par CPE </span><span class=\"S7A5E S2D2 S2DE S2\" id=\"t36_208\">NV \u00e0 l\u2019encontre de ses filiales </span><span class=\"S7A5F S2D2 S2DE S2\" id=\"t37_208\">directes et indirectes en garantie des obligations de paiement au </span><span class=\"S7A60 S2D2 S2DE S2\" id=\"t38_208\">titre des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A61 S2D2 S2DE S2\" id=\"t39_208\">SA et CPE </span><span class=\"S7A62 S2D2 S2DE S2\" id=\"t3a_208\">NV, et d\u2019une ligne </span><span class=\"S7A63 S2D2 S2DE S2\" id=\"t3b_208\">de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas </span><span class=\"S528F S2D2 S2DE S2\" id=\"t3c_208\">Fortis </span><span class=\"S7A64 S2D2 S2DE S2\" id=\"t3d_208\">; et </span><span class=\"S7A65 S2D2 S2DE S2\" id=\"t3e_208\">l\u2019octroi par PV FI d\u2019un nantissement de compte de titres </span><span class=\"S191E S2DB S2DE S2\" id=\"t3f_208\">E </span><span class=\"S7A66 S2D2 S2DE S2\" id=\"t3g_208\">financiers de premier rang de droit fran\u00e7ais portant sur les titres </span><span class=\"S7A67 S2D2 S2DE S2\" id=\"t3h_208\">CP Holding Belgique </span><span class=\"S7A68 S2D2 S2DE S2\" id=\"t3i_208\">SAS d\u00e9tenus par PV FI en garantie des </span><span class=\"S7A69 S2D2 S2DE S2\" id=\"t3j_208\">obligations de paiement au titre des dettes r\u00e9install\u00e9es chez </span><span class=\"S7A6A S2D2 S2DE S2\" id=\"t3k_208\">PV </span><span class=\"S7A6B S2D2 S2DE S2\" id=\"t3l_208\">SA et CPE </span><span class=\"S7A6C S2D2 S2DE S2\" id=\"t3m_208\">NV, et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S936 S2D2 S2DE S2\" id=\"t3n_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis. </span><span class=\"S7A6D S2D2 S2DE S2\" id=\"t3o_208\">Les autres s\u00fbret\u00e9s octroy\u00e9es par le Groupe en garantie des </span><span class=\"S7A6E S2D2 S2DE S2\" id=\"t3p_208\">emprunts contract\u00e9s aupr\u00e8s des \u00e9tablissements de cr\u00e9dit sont </span><span class=\"S529F S2D2 S2DE S2\" id=\"t3q_208\">constitu\u00e9es </span><span class=\"S7A6F S2D2 S2DE S2\" id=\"t3r_208\">: </span><span class=\"S7A70 S2D2 S2DE S2\" id=\"t3s_208\">d\u2019une garantie \u00e0 premi\u00e8re demande de 136,9 </span><span class=\"S7A71 S2D2 S2DE S2\" id=\"t3t_208\">millions d\u2019euros </span><span class=\"S3485 S2DB S2DE S2\" id=\"t3u_208\">E </span><span class=\"S7A72 S2D2 S2DE S2\" id=\"t3v_208\">amortissable, accord\u00e9e \u00e0 l\u2019\u00e9tablissement avec lequel a \u00e9t\u00e9 conclu </span><span class=\"S7A73 S2D2 S2DE S2\" id=\"t3w_208\">le contrat de location financement pour les \u00e9quipements du </span><span class=\"S7A74 S2D2 S2DE S2\" id=\"t3x_208\">Domaine du Lac d\u2019Ailette </span><span class=\"S7A75 S2D2 S2DE S2\" id=\"t3y_208\">; </span><span class=\"S7A76 S2D2 S2DE S2\" id=\"t3z_208\">d\u2019une \u00e9l\u00e9vation des cr\u00e9ances de certains cr\u00e9anciers des dettes </span><span class=\"S1B7D S2DB S2DE S2\" id=\"t40_208\">E </span><span class=\"S7A77 S2D2 S2DE S2\" id=\"t41_208\">r\u00e9install\u00e9es </span><span class=\"S7A78 S2D2 S2DE S2\" id=\"t42_208\">\u00e0 </span><span class=\"S7A79 S2D2 S2DE S2\" id=\"t43_208\">hauteur </span><span class=\"S7A7A S2D2 S2DE S2\" id=\"t44_208\">d\u2019un </span><span class=\"S7A7B S2D2 S2DE S2\" id=\"t45_208\">montant </span><span class=\"S7A7C S2D2 S2DE S2\" id=\"t46_208\">total </span><span class=\"S7A7D S2D2 S2DE S2\" id=\"t47_208\">maximum </span><span class=\"S7A7E S2D2 S2DE S2\" id=\"t48_208\">de </span><span class=\"S7A7F S2D2 S2DE S2\" id=\"t49_208\">103,5 </span><span class=\"S7A80 S2D2 S2DE S2\" id=\"t4a_208\">millions d\u2019euros. Cette \u00e9l\u00e9vation est r\u00e9alis\u00e9e via l\u2019octroi de </span><span class=\"S7A81 S2D2 S2DE S2\" id=\"t4b_208\">s\u00fbret\u00e9s de second rang sur l\u2019ensemble des s\u00fbret\u00e9s pr\u00e9vues dans </span><span class=\"S7A82 S2D2 S2DE S2\" id=\"t4c_208\">le cadre des Op\u00e9rations de Restructuration et de Refinancement </span><span class=\"S7A83 S2D2 S2DE S2\" id=\"t4d_208\">du 16 </span><span class=\"S7A84 S2D2 S2DE S2\" id=\"t4e_208\">septembre 2022. </span><span class=\"S7571 S2D2 S2DE S2\" id=\"t4f_208\">L\u2019\u00e9ch\u00e9ancier des s\u00fbret\u00e9s se d\u00e9compose comme suit </span><span class=\"S7A85 S2D2 S2DE S2\" id=\"t4g_208\">: </span><span class=\"S1FEC SBD3 S2\" id=\"t4h_208\">\u00c9ch\u00e9ances </span><span class=\"S7A86 S71F S2\" id=\"t4i_208\">Solde </span><span class=\"S7A87 SCAE S2\" id=\"t4j_208\">(en milliers d\u2019euros) </span><span class=\"S7A88 S71F S2\" id=\"t4k_208\">30/09/2023 </span><span class=\"S7A89 SBD3 S2\" id=\"t4l_208\">30/09/2022 </span><span class=\"S6998 SBD5 S2\" id=\"t4m_208\">Ann\u00e9e N+ </span><span class=\"S7A8A SBD5 S2\" id=\"t4n_208\">1 </span><span class=\"S7A8B SBD5 S2\" id=\"t4o_208\">5 </span><span class=\"S7A8C SBD5 S2\" id=\"t4p_208\">534 </span><span class=\"S7A8D SBD5 S2\" id=\"t4q_208\">5 </span><span class=\"S7A8E SBD5 S2\" id=\"t4r_208\">197 </span><span class=\"S7782 SBD5 S2\" id=\"t4s_208\">Ann\u00e9e N+ </span><span class=\"S7A8F SBD5 S2\" id=\"t4t_208\">2 </span><span class=\"S7A90 SBD5 S2\" id=\"t4u_208\">5 </span><span class=\"S7A91 SBD5 S2\" id=\"t4v_208\">862 </span><span class=\"S7A92 SBD5 S2\" id=\"t4w_208\">5 </span><span class=\"S7786 SBD5 S2\" id=\"t4x_208\">534 </span><span class=\"S7697 SBD5 S2\" id=\"t4y_208\">Ann\u00e9e N+ </span><span class=\"S7A93 SBD5 S2\" id=\"t4z_208\">3 </span><span class=\"S7A94 SBD5 S2\" id=\"t50_208\">6 </span><span class=\"S7A95 SBD5 S2\" id=\"t51_208\">224 </span><span class=\"S7A96 SBD5 S2\" id=\"t52_208\">5 </span><span class=\"S7788 SBD5 S2\" id=\"t53_208\">862 </span><span class=\"S1F4E SBD5 S2\" id=\"t54_208\">Ann\u00e9e N+ </span><span class=\"S7A97 SBD5 S2\" id=\"t55_208\">4 </span><span class=\"S7A98 SBD5 S2\" id=\"t56_208\">110 </span><span class=\"S7A99 SBD5 S2\" id=\"t57_208\">110 </span><span class=\"S7A9A SBD5 S2\" id=\"t58_208\">6 </span><span class=\"S778C SBD5 S2\" id=\"t59_208\">224 </span><span class=\"S327 SBD5 S2\" id=\"t5a_208\">Ann\u00e9e N+ </span><span class=\"S7A9B SBD5 S2\" id=\"t5b_208\">5 </span><span class=\"S7A9C SBD5 S2\" id=\"t5c_208\">7 </span><span class=\"S7A9D SBD5 S2\" id=\"t5d_208\">039 </span><span class=\"S7A9E SBD5 S2\" id=\"t5e_208\">110 </span><span class=\"S7A9F SBD5 S2\" id=\"t5f_208\">110 </span><span class=\"S90F SBD5 S2\" id=\"t5g_208\">Ann\u00e9e &gt; N+ </span><span class=\"S7AA0 SBD5 S2\" id=\"t5h_208\">5 </span><span class=\"S7AA1 SBD5 S2\" id=\"t5i_208\">105 </span><span class=\"S7AA2 SBD5 S2\" id=\"t5j_208\">607 </span><span class=\"S7AA3 SBD5 S2\" id=\"t5k_208\">112 </span><span class=\"S7AA4 SBD5 S2\" id=\"t5l_208\">645 </span><span class=\"S49A2 S71F S2\" id=\"t5m_208\">TOTAL </span><span class=\"S7AA5 S71F S2\" id=\"t5n_208\">240 </span><span class=\"S7AA6 S71F S2\" id=\"t5o_208\">375 </span><span class=\"S7AA7 S71F S2\" id=\"t5p_208\">245 </span><span class=\"S7AA8 S71F S2\" id=\"t5q_208\">573 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f38062": {
   "value": "<span class=\"S79B5 S2D8 S2\" id=\"t33_207\">Ventilation par \u00e9ch\u00e9ance </span><span class=\"S1900 S2D2 S2DE S2\" id=\"t34_207\">L\u2019\u00e9volution de l\u2019\u00e9ch\u00e9ancier des emprunts et dettes financi\u00e8res brutes se d\u00e9compose comme suit </span><span class=\"S79B6 S2D2 S2DE S2\" id=\"t35_207\">: </span><span class=\"S7154 SBD3 S2\" id=\"t36_207\">\u00c9ch\u00e9ances </span><span class=\"S79B7 S71F S2\" id=\"t37_207\">Solde </span><span class=\"S79B8 SCAE S2\" id=\"t38_207\">(en milliers d\u2019euros) </span><span class=\"S79B9 S71F S2\" id=\"t39_207\">au </span><span class=\"S79BA S71F S2\" id=\"t3a_207\">30/09/2023 </span><span class=\"S79BB SBD3 S2\" id=\"t3b_207\">30/09/2022 </span><span class=\"S1A5C SBD5 S2\" id=\"t3c_207\">Dettes \u00e0 moins de 1 </span><span class=\"S79BC SBD5 S2\" id=\"t3d_207\">an </span><span class=\"S79BD SBD5 S2\" id=\"t3e_207\">60 </span><span class=\"S79BE SBD5 S2\" id=\"t3f_207\">896 </span><span class=\"S79BF SBD6 S2\" id=\"t3g_207\">(1) </span><span class=\"S5EEB SBD5 S2\" id=\"t3h_207\">18 </span><span class=\"S5EEC SBD5 S2\" id=\"t3i_207\">988 </span><span class=\"SC18 SBD5 S2\" id=\"t3j_207\">Dettes entre 1 </span><span class=\"S79C0 SBD5 S2\" id=\"t3k_207\">an et 2 </span><span class=\"S6AAA SBD5 S2\" id=\"t3l_207\">ans </span><span class=\"S79C1 SBD5 S2\" id=\"t3m_207\">242 </span><span class=\"S79C2 SBD5 S2\" id=\"t3n_207\">54 </span><span class=\"S79C3 SBD5 S2\" id=\"t3o_207\">650 </span><span class=\"S4437 SBD5 S2\" id=\"t3p_207\">Dettes entre 2 </span><span class=\"S79C4 SBD5 S2\" id=\"t3q_207\">ans et 3 </span><span class=\"S79C5 SBD5 S2\" id=\"t3r_207\">ans </span><span class=\"S79C6 SBD5 S2\" id=\"t3s_207\">30 </span><span class=\"S79C7 SBD5 S2\" id=\"t3t_207\">525 </span><span class=\"S79C8 SBD6 S2\" id=\"t3u_207\">(2) </span><span class=\"S79C9 SBD5 S2\" id=\"t3v_207\">201 </span><span class=\"S5132 SBD5 S2\" id=\"t3w_207\">Dettes entre 3 </span><span class=\"S79CA SBD5 S2\" id=\"t3x_207\">ans et 4 </span><span class=\"S79CB SBD5 S2\" id=\"t3y_207\">ans </span><span class=\"S79CC SBD5 S2\" id=\"t3z_207\">297 </span><span class=\"S79CD SBD5 S2\" id=\"t40_207\">598 </span><span class=\"S79CE SBD6 S2\" id=\"t41_207\">(3) </span><span class=\"S79CF SBD5 S2\" id=\"t42_207\">30 </span><span class=\"S57E3 SBD5 S2\" id=\"t43_207\">190 </span><span class=\"S79D0 SBD5 S2\" id=\"t44_207\">Dettes entre 4 </span><span class=\"S79D1 SBD5 S2\" id=\"t45_207\">ans et 5 </span><span class=\"S79D2 SBD5 S2\" id=\"t46_207\">ans </span><span class=\"S79D3 SBD5 S2\" id=\"t47_207\">- </span><span class=\"S79D4 SBD5 S2\" id=\"t48_207\">297 </span><span class=\"S79D5 SBD5 S2\" id=\"t49_207\">583 </span><span class=\"S79D6 SBD5 S2\" id=\"t4a_207\">Dettes \u00e0 plus de 5 </span><span class=\"S79D7 SBD5 S2\" id=\"t4b_207\">ans </span><span class=\"S79D8 SBD5 S2\" id=\"t4c_207\">590 </span><span class=\"S79D9 SBD6 S2\" id=\"t4d_207\">(4) </span><span class=\"S79DA SBD5 S2\" id=\"t4e_207\">1 </span><span class=\"S79DB SBD5 S2\" id=\"t4f_207\">960 </span><span class=\"S56F1 S71F S2\" id=\"t4g_207\">TOTAL </span><span class=\"S79DC S71F S2\" id=\"t4h_207\">389 </span><span class=\"S79DD S71F S2\" id=\"t4i_207\">850 </span><span class=\"S79DE S71F S2\" id=\"t4j_207\">403 </span><span class=\"S79DF S71F S2\" id=\"t4k_207\">572 </span><span class=\"S2E1D SCAF S2\" id=\"t4l_207\">Dont 45 </span><span class=\"S79E0 SCAF S2\" id=\"t4m_207\">549 </span><span class=\"S79E1 SCAF S2\" id=\"t4n_207\">milliers d\u2019euros de Cr\u00e9dits d\u2019accompagnement, 12 </span><span class=\"S79E2 SCAF S2\" id=\"t4o_207\">500 </span><span class=\"S79E3 SCAF S2\" id=\"t4p_207\">milliers d\u2019euros li\u00e9s \u00e0 l\u2019emprunt BNP de la SNC Avoriaz Hermine Loisirs et 1 </span><span class=\"S79E4 SCAF S2\" id=\"t4q_207\">702 </span><span class=\"S79E5 SCAF S2\" id=\"t4r_207\">milliers d\u2019euros correspondant </span><span class=\"S79E6 SCB0 S2\" id=\"t4s_207\">(1) </span><span class=\"S79E7 SCAF S2\" id=\"t4t_207\">\u00e0 des d\u00e9couverts bancaires. </span><span class=\"S22A6 SCAF S2\" id=\"t4u_207\">Dont 20 </span><span class=\"S79E8 SCAF S2\" id=\"t4v_207\">000 </span><span class=\"S79E9 SCAF S2\" id=\"t4w_207\">milliers d\u2019euros li\u00e9s \u00e0 un remboursement sur la ligne de cr\u00e9dit port\u00e9e par PV </span><span class=\"S79EA SCAF S2\" id=\"t4x_207\">SA, 10 </span><span class=\"S79EB SCAF S2\" id=\"t4y_207\">000 </span><span class=\"S79EC SCAF S2\" id=\"t4z_207\">milliers d\u2019euros li\u00e9s \u00e0 un remboursement sur la ligne de cr\u00e9dit port\u00e9e par </span><span class=\"S79ED SCB0 S2\" id=\"t50_207\">(2) </span><span class=\"S22A7 SCAF S2\" id=\"t51_207\">CPE </span><span class=\"S79EE SCAF S2\" id=\"t52_207\">NV et 302 </span><span class=\"S79EF SCAF S2\" id=\"t53_207\">milliers d\u2019euros de Cr\u00e9dits d\u2019accompagnement. </span><span class=\"S22A8 SCAF S2\" id=\"t54_207\">Dont 164 </span><span class=\"S79F0 SCAF S2\" id=\"t55_207\">000 </span><span class=\"S79F1 SCAF S2\" id=\"t56_207\">milliers d\u2019euros li\u00e9s au remboursement de la ligne de cr\u00e9dit port\u00e9e par CPE </span><span class=\"S79F2 SCAF S2\" id=\"t57_207\">NV, 103 </span><span class=\"S79F3 SCAF S2\" id=\"t58_207\">800 </span><span class=\"S79F4 SCAF S2\" id=\"t59_207\">milliers d\u2019euros li\u00e9s au remboursement de la ligne de cr\u00e9dit port\u00e9e par </span><span class=\"S79F5 SCB0 S2\" id=\"t5a_207\">(3) </span><span class=\"S79F6 SCAF S2\" id=\"t5b_207\">PV </span><span class=\"S79F7 SCAF S2\" id=\"t5c_207\">SA, 25 </span><span class=\"S79F8 SCAF S2\" id=\"t5d_207\">000 </span><span class=\"S79F9 SCAF S2\" id=\"t5e_207\">milliers d\u2019euros li\u00e9s au remboursement du PGE, 4 </span><span class=\"S79FA SCAF S2\" id=\"t5f_207\">700 </span><span class=\"S79FB SCAF S2\" id=\"t5g_207\">milliers d\u2019euros li\u00e9s au remboursement des EuroPP. </span><span class=\"S22AE SCAF S2\" id=\"t5h_207\">Dont 590 </span><span class=\"S79FC SCAF S2\" id=\"t5i_207\">milliers d\u2019euros li\u00e9s au remboursement des d\u00e9p\u00f4ts et cautionnements re\u00e7us. </span><span class=\"S7B61 S2D8 S2\" id=\"t2r_210\">Risque de liquidit\u00e9 </span><span class=\"S7B62 S2D2 S2DE S2\" id=\"t2s_210\">Au </span><span class=\"S3492 S2D2 S2DE S2\" id=\"t2t_210\">30 </span><span class=\"S7B63 S2D2 S2DE S2\" id=\"t2u_210\">septembre </span><span class=\"S7B64 S2D2 S2DE S2\" id=\"t2v_210\">2023, </span><span class=\"S7B65 S2D2 S2DE S2\" id=\"t2w_210\">la </span><span class=\"S7B66 S2D2 S2DE S2\" id=\"t2x_210\">tr\u00e9sorerie </span><span class=\"S7B67 S2D2 S2DE S2\" id=\"t2y_210\">nette </span><span class=\"S7B68 S2D2 S2DE S2\" id=\"t2z_210\">du </span><span class=\"S256A S2D2 S2DE S2\" id=\"t30_210\">Groupe </span><span class=\"S2902 S2D2 S2DE S2\" id=\"t31_210\">Pierre </span><span class=\"S7B69 S2D2 S2DE S2\" id=\"t32_210\">&amp; </span><span class=\"S7B6A S2D2 S2DE S2\" id=\"t33_210\">Vacances-Center Parcs s\u2019\u00e9l\u00e8ve \u00e0 467 </span><span class=\"S7B6B S2D2 S2DE S2\" id=\"t34_210\">093 </span><span class=\"S7B6C S2D2 S2DE S2\" id=\"t35_210\">milliers d\u2019euros. </span><span class=\"S7B6D S2D2 S2DE S2\" id=\"t36_210\">Ce montant correspond \u00e0 la tr\u00e9sorerie brute (468 </span><span class=\"S7B6E S2D2 S2DE S2\" id=\"t37_210\">836 </span><span class=\"S7B6F S2D2 S2DE S2\" id=\"t38_210\">milliers </span><span class=\"S1841 S2D2 S2DE S2\" id=\"t39_210\">d\u2019euros) diminu\u00e9e des d\u00e9couverts bancaires (1 </span><span class=\"S7B70 S2D2 S2DE S2\" id=\"t3a_210\">743 </span><span class=\"S7B71 S2D2 S2DE S2\" id=\"t3b_210\">milliers d\u2019euros). </span><span class=\"S2EB6 S2D2 S2DE S2\" id=\"t3c_210\">L\u2019\u00e9ch\u00e9ancier des actifs et passifs li\u00e9s aux activit\u00e9s de financement au 30 </span><span class=\"S7B72 S2D2 S2DE S2\" id=\"t3d_210\">septembre 2023, s\u2019analyse comme suit </span><span class=\"S7B73 S2D2 S2DE S2\" id=\"t3e_210\">: </span><span class=\"S7B74 SBD4 S2\" id=\"t3f_210\">(en milliers d\u2019euros) </span><span class=\"S7B75 S71F S2\" id=\"t3g_210\">30/09/2023 </span><span class=\"S7B76 SBD3 S2\" id=\"t3h_210\">\u00c9ch\u00e9ances </span><span class=\"S7B77 SBD3 S2\" id=\"t3i_210\">&lt; </span><span class=\"S7B78 SBD3 S2\" id=\"t3j_210\">1 </span><span class=\"S7B79 SBD3 S2\" id=\"t3k_210\">an </span><span class=\"S5B67 SBD3 S2\" id=\"t3l_210\">1 \u00e0 </span><span class=\"S7B7A SBD3 S2\" id=\"t3m_210\">5 </span><span class=\"S7B7B SBD3 S2\" id=\"t3n_210\">ans </span><span class=\"S7B7C SBD3 S2\" id=\"t3o_210\">&gt; 5 </span><span class=\"S7B7D SBD3 S2\" id=\"t3p_210\">ans </span><span class=\"S7B7E SBD5 S2\" id=\"t3q_210\">Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit </span><span class=\"S7B7F SBD5 S2\" id=\"t3r_210\">336 </span><span class=\"S7B80 SBD5 S2\" id=\"t3s_210\">962 </span><span class=\"S7B81 SBD5 S2\" id=\"t3t_210\">13 </span><span class=\"S7B82 SBD5 S2\" id=\"t3u_210\">604 </span><span class=\"S7B83 SBD5 S2\" id=\"t3v_210\">323 </span><span class=\"S7B84 SBD5 S2\" id=\"t3w_210\">358 </span><span class=\"S7B85 SBD5 S2\" id=\"t3x_210\">- </span><span class=\"S1A82 SBD5 S2\" id=\"t3y_210\">Emprunt obligataire </span><span class=\"S7B86 SBD5 S2\" id=\"t3z_210\">4 </span><span class=\"S7B87 SBD5 S2\" id=\"t40_210\">700 </span><span class=\"S7B88 SBD5 S2\" id=\"t41_210\">- </span><span class=\"S7B89 SBD5 S2\" id=\"t42_210\">4 </span><span class=\"S7B8A SBD5 S2\" id=\"t43_210\">700 </span><span class=\"S1A8D SBD5 S2\" id=\"t44_210\">- </span><span class=\"S3006 SBD5 S2\" id=\"t45_210\">Autres dettes financi\u00e8res </span><span class=\"S7B8B SBD5 S2\" id=\"t46_210\">46 </span><span class=\"S7B8C SBD5 S2\" id=\"t47_210\">445 </span><span class=\"S7B8D SBD5 S2\" id=\"t48_210\">45 </span><span class=\"S7B8E SBD5 S2\" id=\"t49_210\">549 </span><span class=\"S7B8F SBD5 S2\" id=\"t4a_210\">306 </span><span class=\"S7B90 SBD5 S2\" id=\"t4b_210\">590 </span><span class=\"S55FD SBD5 S2\" id=\"t4c_210\">Soldes bancaires cr\u00e9diteurs </span><span class=\"S7B91 SBD5 S2\" id=\"t4d_210\">1 </span><span class=\"S7B92 SBD5 S2\" id=\"t4e_210\">743 </span><span class=\"S7B93 SBD5 S2\" id=\"t4f_210\">1 </span><span class=\"S7B94 SBD5 S2\" id=\"t4g_210\">743 </span><span class=\"S26DB SBD5 S2\" id=\"t4h_210\">- </span><span class=\"S73F8 SBD5 S2\" id=\"t4i_210\">- </span><span class=\"S5B7A SBD3 S2\" id=\"t4j_210\">Dettes financi\u00e8res brutes </span><span class=\"S7B95 SBD3 S2\" id=\"t4k_210\">389 </span><span class=\"S7B96 SBD3 S2\" id=\"t4l_210\">850 </span><span class=\"S7B97 SBD3 S2\" id=\"t4m_210\">60 </span><span class=\"S7B98 SBD3 S2\" id=\"t4n_210\">896 </span><span class=\"S7B99 SBD3 S2\" id=\"t4o_210\">328 </span><span class=\"S7B9A SBD3 S2\" id=\"t4p_210\">364 </span><span class=\"S7B9B SBD3 S2\" id=\"t4q_210\">590 </span><span class=\"S1B13 SBD5 S2\" id=\"t4r_210\">\u00c9quivalents de tr\u00e9sorerie </span><span class=\"S7B9C SBD5 S2\" id=\"t4s_210\">- </span><span class=\"S7B9D SBD5 S2\" id=\"t4t_210\">28 </span><span class=\"S7B9E SBD5 S2\" id=\"t4u_210\">- </span><span class=\"S7B9F SBD5 S2\" id=\"t4v_210\">28 </span><span class=\"S7BA0 SBD5 S2\" id=\"t4w_210\">- </span><span class=\"S7BA1 SBD5 S2\" id=\"t4x_210\">- </span><span class=\"S2536 SBD5 S2\" id=\"t4y_210\">Tr\u00e9sorerie active </span><span class=\"S7BA2 SBD5 S2\" id=\"t4z_210\">- </span><span class=\"S7BA3 SBD5 S2\" id=\"t50_210\">468 </span><span class=\"S7BA4 SBD5 S2\" id=\"t51_210\">808 </span><span class=\"S7BA5 SBD5 S2\" id=\"t52_210\">- </span><span class=\"S7BA6 SBD5 S2\" id=\"t53_210\">468 </span><span class=\"S7BA7 SBD5 S2\" id=\"t54_210\">808 </span><span class=\"S7BA8 SBD5 S2\" id=\"t55_210\">- </span><span class=\"S7BA9 SBD5 S2\" id=\"t56_210\">- </span><span class=\"S3F08 S71F S2\" id=\"t57_210\">ENDETTEMENT FINANCIER NET </span><span class=\"S7BAA S71F S2\" id=\"t58_210\">- </span><span class=\"S7BAB S71F S2\" id=\"t59_210\">78 </span><span class=\"S7BAC S71F S2\" id=\"t5a_210\">986 </span><span class=\"S7BAD S71F S2\" id=\"t5b_210\">- </span><span class=\"S7BAE S71F S2\" id=\"t5c_210\">407 </span><span class=\"S7BAF S71F S2\" id=\"t5d_210\">940 </span><span class=\"S7BB0 S71F S2\" id=\"t5e_210\">328 </span><span class=\"S7BB1 S71F S2\" id=\"t5f_210\">364 </span><span class=\"S43C5 S71F S2\" id=\"t5g_210\">590 </span><span class=\"S7BB2 S2D2 S2DE S2\" id=\"t5h_210\">Le Groupe Pierre </span><span class=\"S7BB3 S2D2 S2DE S2\" id=\"t5i_210\">&amp; </span><span class=\"S7BB4 S2D2 S2DE S2\" id=\"t5j_210\">Vacances-Center Parcs n\u2019a pas de financement </span><span class=\"S7BB5 S2D2 S2DE S2\" id=\"t5k_210\">Groupe pr\u00e9voient le respect de 3 </span><span class=\"S7BB6 S2D2 S2DE S2\" id=\"t5l_210\">ratios financiers </span><span class=\"S7BB7 S2D2 S2DE S2\" id=\"t5m_210\">: un premier </span><span class=\"S7BB8 S2D2 S2DE S2\" id=\"t5n_210\">bancaire d\u00e9pendant de la notation du Groupe. Les contrats </span><span class=\"S7BB9 S2D2 S2DE S2\" id=\"t5o_210\">comparant la dette du Groupe avec l\u2019EBITDA ajust\u00e9 </span><span class=\"S7BBA S2D4 S2DE S2\" id=\"t5p_210\">(1) </span><span class=\"S7BBB S2D2 S2DE S2\" id=\"t5q_210\">consolid\u00e9 </span><span class=\"S7BBC S2D2 S2DE S2\" id=\"t5r_210\">r\u00e9gissant la dette </span><span class=\"S7BBD S2DC S2DE S2\" id=\"t5s_210\">Corporate</span><span class=\"S7BBE S2D2 S2DE S2\" id=\"t5t_210\">, ainsi que les lignes de cr\u00e9dit, ont des </span><span class=\"S7BBF S2D2 S2DE S2\" id=\"t5u_210\">chaque semestre, un second v\u00e9rifiant un minimum de tr\u00e9sorerie </span><span class=\"S7BC0 S2D2 S2DE S2\" id=\"t5v_210\">clauses conventionnelles se r\u00e9f\u00e9rant \u00e0 la situation financi\u00e8re </span><span class=\"S7BC1 S2D2 S2DE S2\" id=\"t5w_210\">chaque semestre \u00e9galement et un dernier v\u00e9rifiant un maximum de </span><span class=\"S7BC2 S2D2 S2DE S2\" id=\"t5x_210\">consolid\u00e9e du Groupe. Les covenants de la dette r\u00e9install\u00e9e dans le </span><span class=\"S76E5 S2D2 S2DE S2\" id=\"t5y_210\">CAPEX par an. Au 30 </span><span class=\"S7BC3 S2D2 S2DE S2\" id=\"t5z_210\">septembre 2023, ces </span><span class=\"S7BC4 S2DC S2DE S2\" id=\"t60_210\">covenants </span><span class=\"S7BC5 S2D2 S2DE S2\" id=\"t61_210\">sont respect\u00e9s. </span><span class=\"S7BC6 S2D2 S2DE S2\" id=\"t62_210\">cadre des Op\u00e9rations de Restructuration et de Refinancement du </span><span class=\"S7BC7 S2DD S2\" id=\"t63_210\">EBITDA ajust\u00e9 = r\u00e9sultat op\u00e9rationnel courant retrait\u00e9 des provisions et des dotations nettes aux amortissements sur actifs op\u00e9rationnels immobilis\u00e9s. </span><span class=\"S7DB2 S625B S2\" id=\"t3w_214\">\u00c9ch\u00e9ancier des cr\u00e9ances et des dettes </span><span class=\"S2EA1 S625C S2\" id=\"t3x_214\">Note </span><span class=\"S7DB3 S625C S2\" id=\"t3y_214\">24 </span><span class=\"S7DB4 SBD4 S2\" id=\"t3z_214\">(en milliers d\u2019euros) </span><span class=\"S7DB5 S71F S2\" id=\"t40_214\">30/09/2023 </span><span class=\"S7DB6 SBD3 S2\" id=\"t41_214\">Montants non </span><span class=\"S7DB7 SBD3 S2\" id=\"t42_214\">\u00e9chus ou \u00e9chus </span><span class=\"S7DB8 SBD3 S2\" id=\"t43_214\">depuis - </span><span class=\"S7DB9 SBD3 S2\" id=\"t44_214\">1 </span><span class=\"S7DBA SBD3 S2\" id=\"t45_214\">an </span><span class=\"S7DBB SBD3 S2\" id=\"t46_214\">Montants avec </span><span class=\"S7DBC SBD3 S2\" id=\"t47_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DBD SBD3 S2\" id=\"t48_214\">entre 1 et </span><span class=\"S7DBE SBD3 S2\" id=\"t49_214\">5 </span><span class=\"S7DBF SBD3 S2\" id=\"t4a_214\">ans </span><span class=\"S7DC0 SBD3 S2\" id=\"t4b_214\">Montants avec </span><span class=\"S7DC1 SBD3 S2\" id=\"t4c_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DC2 SBD3 S2\" id=\"t4d_214\">&gt; </span><span class=\"S7DC3 SBD3 S2\" id=\"t4e_214\">5 </span><span class=\"S7DC4 SBD3 S2\" id=\"t4f_214\">ans </span><span class=\"S1F3B SBD5 S2\" id=\"t4g_214\">Autres actifs financiers non courants </span><span class=\"S7DC5 SBD5 S2\" id=\"t4h_214\">53 </span><span class=\"S7DC6 SBD5 S2\" id=\"t4i_214\">884 </span><span class=\"S7DC7 SBD5 S2\" id=\"t4j_214\">40 </span><span class=\"S7DC8 SBD5 S2\" id=\"t4k_214\">390 </span><span class=\"S7DC9 SBD5 S2\" id=\"t4l_214\">13 </span><span class=\"S7DCA SBD5 S2\" id=\"t4m_214\">289 </span><span class=\"S7DCB SBD5 S2\" id=\"t4n_214\">206 </span><span class=\"S3545 SBD5 S2\" id=\"t4o_214\">Clients et comptes rattach\u00e9s (en valeur nette) </span><span class=\"S7DCC SBD5 S2\" id=\"t4p_214\">171 </span><span class=\"S7DCD SBD5 S2\" id=\"t4q_214\">743 </span><span class=\"S7DCE SBD5 S2\" id=\"t4r_214\">171 </span><span class=\"S7DCF SBD5 S2\" id=\"t4s_214\">743 </span><span class=\"S7DD0 SBD5 S2\" id=\"t4t_214\">- </span><span class=\"S7DD1 SBD5 S2\" id=\"t4u_214\">- </span><span class=\"S5111 SBD5 S2\" id=\"t4v_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S36F5 SBD5 S2\" id=\"t4w_214\">309 </span><span class=\"S7DD2 SBD5 S2\" id=\"t4x_214\">371 </span><span class=\"S7DD3 SBD5 S2\" id=\"t4y_214\">309 </span><span class=\"S7DD4 SBD5 S2\" id=\"t4z_214\">371 </span><span class=\"S7DD5 SBD5 S2\" id=\"t50_214\">- </span><span class=\"S7DD6 SBD5 S2\" id=\"t51_214\">- </span><span class=\"S6AB7 S71F S2\" id=\"t52_214\">TOTAL ACTIF </span><span class=\"S7DD7 S71F S2\" id=\"t53_214\">534 </span><span class=\"S7DD8 S71F S2\" id=\"t54_214\">998 </span><span class=\"S7DD9 S71F S2\" id=\"t55_214\">521 </span><span class=\"S7DDA S71F S2\" id=\"t56_214\">503 </span><span class=\"S7DDB S71F S2\" id=\"t57_214\">13 </span><span class=\"S7DDC S71F S2\" id=\"t58_214\">289 </span><span class=\"S7DDD S71F S2\" id=\"t59_214\">206 </span><span class=\"S1E4E SBD5 S2\" id=\"t5a_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7DDE SBD5 S2\" id=\"t5b_214\">367 </span><span class=\"S7DDF SBD5 S2\" id=\"t5c_214\">954 </span><span class=\"S7DE0 SBD5 S2\" id=\"t5d_214\">367 </span><span class=\"S7DE1 SBD5 S2\" id=\"t5e_214\">954 </span><span class=\"S7DE2 SBD5 S2\" id=\"t5f_214\">- </span><span class=\"S7DE3 SBD5 S2\" id=\"t5g_214\">- </span><span class=\"S1F4B SBD5 S2\" id=\"t5h_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7DE4 SBD5 S2\" id=\"t5i_214\">610 </span><span class=\"S7DE5 SBD5 S2\" id=\"t5j_214\">435 </span><span class=\"S7DE6 SBD5 S2\" id=\"t5k_214\">610 </span><span class=\"S7DE7 SBD5 S2\" id=\"t5l_214\">435 </span><span class=\"S7DE8 SBD5 S2\" id=\"t5m_214\">- </span><span class=\"S7DE9 SBD5 S2\" id=\"t5n_214\">- </span><span class=\"S69A8 S71F S2\" id=\"t5o_214\">TOTAL PASSIF </span><span class=\"S7DEA S71F S2\" id=\"t5p_214\">978 </span><span class=\"S7DEB S71F S2\" id=\"t5q_214\">389 </span><span class=\"S7DEC S71F S2\" id=\"t5r_214\">978 </span><span class=\"S7DED S71F S2\" id=\"t5s_214\">389 </span><span class=\"S7DEE S71F S2\" id=\"t5t_214\">- </span><span class=\"S7DEF S71F S2\" id=\"t5u_214\">- </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f38166": {
   "value": "<span class=\"S79FE S62F5 S2\" id=\"t7_208\">S\u00fbret\u00e9s </span><span class=\"S79FF S2D2 S2DE S2\" id=\"t8_208\">Les lignes de financement mises en place ou r\u00e9install\u00e9es lors des </span><span class=\"S7A00 S2D2 S2DE S2\" id=\"t9_208\">Op\u00e9rations de Restructuration et de Refinancement survenues le </span><span class=\"S21E6 S2D2 S2DE S2\" id=\"ta_208\">16 </span><span class=\"S7A01 S2D2 S2DE S2\" id=\"tb_208\">septembre 2022 sont garanties par </span><span class=\"S7A02 S2D2 S2DE S2\" id=\"tc_208\">: </span><span class=\"S7A03 S2D2 S2DE S2\" id=\"td_208\">l\u2019octroi par PV </span><span class=\"S7A04 S2D2 S2DE S2\" id=\"te_208\">SA d\u2019un nantissement de compte de titres </span><span class=\"S7A05 S2DB S2DE S2\" id=\"tf_208\">E </span><span class=\"S7A06 S2D2 S2DE S2\" id=\"tg_208\">financiers de premier rang de droit fran\u00e7ais portant sur l\u2019action </span><span class=\"S7A07 S2D2 S2DE S2\" id=\"th_208\">unique de CP Holding d\u00e9tenue par PV </span><span class=\"S7A08 S2D2 S2DE S2\" id=\"ti_208\">SA en garantie des </span><span class=\"S7A09 S2D2 S2DE S2\" id=\"tj_208\">obligations de paiement au titre des dettes r\u00e9install\u00e9es chez </span><span class=\"S7A0A S2D2 S2DE S2\" id=\"tk_208\">PV </span><span class=\"S7A0B S2D2 S2DE S2\" id=\"tl_208\">SA et CPE </span><span class=\"S7A0C S2D2 S2DE S2\" id=\"tm_208\">NV, et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S1D1D S2D2 S2DE S2\" id=\"tn_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A0D S2D2 S2DE S2\" id=\"to_208\">; </span><span class=\"S7A0E S2D2 S2DE S2\" id=\"tp_208\">la mise en place par PV </span><span class=\"S7A0F S2D2 S2DE S2\" id=\"tq_208\">SA d\u2019une fiducie-s\u00fbret\u00e9 de premier rang </span><span class=\"S7A10 S2DB S2DE S2\" id=\"tr_208\">E </span><span class=\"S7A11 S2D2 S2DE S2\" id=\"ts_208\">sur les titres de CP Holding (moins une action, laquelle est nantie) </span><span class=\"S7A12 S2D2 S2DE S2\" id=\"tt_208\">en garantie des obligations de paiement de Center Parcs Europe </span><span class=\"S7A13 S2D2 S2DE S2\" id=\"tu_208\">N.V. ou de tout autre oblig\u00e9 au titre de la dette r\u00e9install\u00e9e CPE </span><span class=\"S7A14 S2D2 S2DE S2\" id=\"tv_208\">N.V., de CPSP Belgi\u00eb N.V. au titre d\u2019une ligne de cr\u00e9dit bilat\u00e9rale </span><span class=\"S7A15 S2D2 S2DE S2\" id=\"tw_208\">accord\u00e9e \u00e0 celle-ci par BNP Paribas Fortis, de PV </span><span class=\"S7A16 S2D2 S2DE S2\" id=\"tx_208\">SA ou de tout </span><span class=\"S7A17 S2D2 S2DE S2\" id=\"ty_208\">autre oblig\u00e9 au titre des dettes r\u00e9install\u00e9es de PV </span><span class=\"S7A18 S2D2 S2DE S2\" id=\"tz_208\">SA </span><span class=\"S7A19 S2D2 S2DE S2\" id=\"t10_208\">; </span><span class=\"S7A1A S2D2 S2DE S2\" id=\"t11_208\">l\u2019octroi par PV </span><span class=\"S7A1B S2D2 S2DE S2\" id=\"t12_208\">SA d\u2019un nantissement de premier rang de droit </span><span class=\"S7A1C S2DB S2DE S2\" id=\"t13_208\">E </span><span class=\"S7A1D S2D2 S2DE S2\" id=\"t14_208\">fran\u00e7ais portant sur une partie des cr\u00e9ances d\u00e9tenues par PV </span><span class=\"S7A1E S2D2 S2DE S2\" id=\"t15_208\">SA \u00e0 </span><span class=\"S7A1F S2D2 S2DE S2\" id=\"t16_208\">l\u2019encontre de Pierre </span><span class=\"S7A20 S2D2 S2DE S2\" id=\"t17_208\">et </span><span class=\"S7A21 S2D2 S2DE S2\" id=\"t18_208\">Vacances FI au titre de l\u2019acte de d\u00e9l\u00e9gation </span><span class=\"S7A22 S2D2 S2DE S2\" id=\"t19_208\">sign\u00e9 en date du 9 </span><span class=\"S7A23 S2D2 S2DE S2\" id=\"t1a_208\">septembre 2022, en garantie des obligations </span><span class=\"S7A24 S2D2 S2DE S2\" id=\"t1b_208\">de paiement de PV </span><span class=\"S7A25 S2D2 S2DE S2\" id=\"t1c_208\">SA, de Center Parcs Europe N.V. et de CPSP </span><span class=\"S7A26 S2D2 S2DE S2\" id=\"t1d_208\">Belgi\u00eb N.V. au titre des dettes r\u00e9install\u00e9es PV </span><span class=\"S7A27 S2D2 S2DE S2\" id=\"t1e_208\">SA, de la dette </span><span class=\"S7A28 S2D2 S2DE S2\" id=\"t1f_208\">r\u00e9install\u00e9e CPE </span><span class=\"S7A29 S2D2 S2DE S2\" id=\"t1g_208\">NV et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S7A2A S2D2 S2DE S2\" id=\"t1h_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A2B S2D2 S2DE S2\" id=\"t1i_208\">; </span><span class=\"S7A2C S2D2 S2DE S2\" id=\"t1j_208\">l\u2019octroi par CP Holding d\u2019un nantissement portant sur les actions </span><span class=\"S35DF S2DB S2DE S2\" id=\"t1k_208\">E </span><span class=\"S7A2D S2D2 S2DE S2\" id=\"t1l_208\">CPE </span><span class=\"S7A2E S2D2 S2DE S2\" id=\"t1m_208\">NV en garantie des obligations de paiement au titre des </span><span class=\"S7A2F S2D2 S2DE S2\" id=\"t1n_208\">dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A30 S2D2 S2DE S2\" id=\"t1o_208\">SA et CPE </span><span class=\"S7A31 S2D2 S2DE S2\" id=\"t1p_208\">NV, et d\u2019une ligne de cr\u00e9dit </span><span class=\"S7A32 S2D2 S2DE S2\" id=\"t1q_208\">bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas Fortis </span><span class=\"S7A33 S2D2 S2DE S2\" id=\"t1r_208\">; </span><span class=\"S33F5 S2D2 S2DE S2\" id=\"t1s_208\">Suisse </span><span class=\"S7A34 S2D2 S2DE S2\" id=\"t1t_208\">GmbH en garantie des obligations de paiement au titre </span><span class=\"S7A35 S2D2 S2DE S2\" id=\"t1u_208\">des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A36 S2D2 S2DE S2\" id=\"t1v_208\">SA et CPE </span><span class=\"S7A37 S2D2 S2DE S2\" id=\"t1w_208\">NV, et d\u2019une ligne de </span><span class=\"S7A38 S2D2 S2DE S2\" id=\"t1x_208\">cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas </span><span class=\"S508 S2D2 S2DE S2\" id=\"t1y_208\">Fortis </span><span class=\"S7A39 S2D2 S2DE S2\" id=\"t1z_208\">; </span><span class=\"S7A3A S2D2 S2DE S2\" id=\"t20_208\">l\u2019octroi par CPE </span><span class=\"S7A3B S2D2 S2DE S2\" id=\"t21_208\">NV d\u2019un nantissement de compte de titres </span><span class=\"S48B8 S2DB S2DE S2\" id=\"t22_208\">E </span><span class=\"S7A3C S2D2 S2DE S2\" id=\"t23_208\">financiers portant sur les titres CP Holding Belgique </span><span class=\"S7A3D S2D2 S2DE S2\" id=\"t24_208\">SAS et des </span><span class=\"S4F83 S2D2 S2DE S2\" id=\"t25_208\">nantissements </span><span class=\"S7A3E S2D2 S2DE S2\" id=\"t26_208\">portant </span><span class=\"S7A3F S2D2 S2DE S2\" id=\"t27_208\">sur </span><span class=\"S7A40 S2D2 S2DE S2\" id=\"t28_208\">les </span><span class=\"S7A41 S2D2 S2DE S2\" id=\"t29_208\">actions </span><span class=\"S7A42 S2D2 S2DE S2\" id=\"t2a_208\">Center </span><span class=\"S7A43 S2D2 S2DE S2\" id=\"t2b_208\">Parcs </span><span class=\"S7A44 S2D2 S2DE S2\" id=\"t2c_208\">NL </span><span class=\"S7A45 S2D2 S2DE S2\" id=\"t2d_208\">Holding </span><span class=\"S7A46 S2D2 S2DE S2\" id=\"t2e_208\">BV, les actions Center Parcs Germany Holding </span><span class=\"S7A47 S2D2 S2DE S2\" id=\"t2f_208\">BV, les </span><span class=\"S7A48 S2D2 S2DE S2\" id=\"t2g_208\">actions </span><span class=\"S7A49 S2D2 S2DE S2\" id=\"t2h_208\">titres </span><span class=\"S7A4A S2D2 S2DE S2\" id=\"t2i_208\">CP </span><span class=\"S7A4B S2D2 S2DE S2\" id=\"t2j_208\">Participations </span><span class=\"S7A4C S2D2 S2DE S2\" id=\"t2k_208\">BV, </span><span class=\"S7A4D S2D2 S2DE S2\" id=\"t2l_208\">les </span><span class=\"S7A4E S2D2 S2DE S2\" id=\"t2m_208\">actions </span><span class=\"S4F92 S2D2 S2DE S2\" id=\"t2n_208\">CP </span><span class=\"S6D87 S2D2 S2DE S2\" id=\"t2o_208\">Development </span><span class=\"S7A4F S2D2 S2DE S2\" id=\"t2p_208\">BV, les actions Sunparks </span><span class=\"S7A50 S2D2 S2DE S2\" id=\"t2q_208\">BV et les actions PVCP </span><span class=\"S7A51 S2D2 S2DE S2\" id=\"t2r_208\">l\u2019octroi par CPE </span><span class=\"S7A52 S2D2 S2DE S2\" id=\"t2s_208\">NV d\u2019un nantissement de marques portant sur les </span><span class=\"S7A53 S2DB S2DE S2\" id=\"t2t_208\">E </span><span class=\"S7A54 S2D2 S2DE S2\" id=\"t2u_208\">marques Center Parcs en France, en Belgique en Allemagne et les </span><span class=\"S7A55 S2D2 S2DE S2\" id=\"t2v_208\">marques europ\u00e9ennes en garantie des obligations de paiement </span><span class=\"S7A56 S2D2 S2DE S2\" id=\"t2w_208\">au titre des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A57 S2D2 S2DE S2\" id=\"t2x_208\">SA et CPE </span><span class=\"S7A58 S2D2 S2DE S2\" id=\"t2y_208\">NV, et d\u2019une </span><span class=\"S7A59 S2D2 S2DE S2\" id=\"t2z_208\">ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP </span><span class=\"S2CAE S2D2 S2DE S2\" id=\"t30_208\">Paribas Fortis </span><span class=\"S7A5A S2D2 S2DE S2\" id=\"t31_208\">; </span><span class=\"S7A5B S2D2 S2DE S2\" id=\"t32_208\">l\u2019octroi par CPE </span><span class=\"S7A5C S2D2 S2DE S2\" id=\"t33_208\">NV d\u2019un nantissement portant sur les cr\u00e9ances </span><span class=\"S2CBA S2DB S2DE S2\" id=\"t34_208\">E </span><span class=\"S7A5D S2D2 S2DE S2\" id=\"t35_208\">intra-groupes d\u00e9tenues par CPE </span><span class=\"S7A5E S2D2 S2DE S2\" id=\"t36_208\">NV \u00e0 l\u2019encontre de ses filiales </span><span class=\"S7A5F S2D2 S2DE S2\" id=\"t37_208\">directes et indirectes en garantie des obligations de paiement au </span><span class=\"S7A60 S2D2 S2DE S2\" id=\"t38_208\">titre des dettes r\u00e9install\u00e9es chez PV </span><span class=\"S7A61 S2D2 S2DE S2\" id=\"t39_208\">SA et CPE </span><span class=\"S7A62 S2D2 S2DE S2\" id=\"t3a_208\">NV, et d\u2019une ligne </span><span class=\"S7A63 S2D2 S2DE S2\" id=\"t3b_208\">de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 CPSP Belgi\u00eb N.V. par BNP Paribas </span><span class=\"S528F S2D2 S2DE S2\" id=\"t3c_208\">Fortis </span><span class=\"S7A64 S2D2 S2DE S2\" id=\"t3d_208\">; et </span><span class=\"S7A65 S2D2 S2DE S2\" id=\"t3e_208\">l\u2019octroi par PV FI d\u2019un nantissement de compte de titres </span><span class=\"S191E S2DB S2DE S2\" id=\"t3f_208\">E </span><span class=\"S7A66 S2D2 S2DE S2\" id=\"t3g_208\">financiers de premier rang de droit fran\u00e7ais portant sur les titres </span><span class=\"S7A67 S2D2 S2DE S2\" id=\"t3h_208\">CP Holding Belgique </span><span class=\"S7A68 S2D2 S2DE S2\" id=\"t3i_208\">SAS d\u00e9tenus par PV FI en garantie des </span><span class=\"S7A69 S2D2 S2DE S2\" id=\"t3j_208\">obligations de paiement au titre des dettes r\u00e9install\u00e9es chez </span><span class=\"S7A6A S2D2 S2DE S2\" id=\"t3k_208\">PV </span><span class=\"S7A6B S2D2 S2DE S2\" id=\"t3l_208\">SA et CPE </span><span class=\"S7A6C S2D2 S2DE S2\" id=\"t3m_208\">NV, et d\u2019une ligne de cr\u00e9dit bilat\u00e9rale accord\u00e9e \u00e0 </span><span class=\"S936 S2D2 S2DE S2\" id=\"t3n_208\">CPSP Belgi\u00eb N.V. par BNP Paribas Fortis. </span><span class=\"S7A6D S2D2 S2DE S2\" id=\"t3o_208\">Les autres s\u00fbret\u00e9s octroy\u00e9es par le Groupe en garantie des </span><span class=\"S7A6E S2D2 S2DE S2\" id=\"t3p_208\">emprunts contract\u00e9s aupr\u00e8s des \u00e9tablissements de cr\u00e9dit sont </span><span class=\"S529F S2D2 S2DE S2\" id=\"t3q_208\">constitu\u00e9es </span><span class=\"S7A6F S2D2 S2DE S2\" id=\"t3r_208\">: </span><span class=\"S7A70 S2D2 S2DE S2\" id=\"t3s_208\">d\u2019une garantie \u00e0 premi\u00e8re demande de 136,9 </span><span class=\"S7A71 S2D2 S2DE S2\" id=\"t3t_208\">millions d\u2019euros </span><span class=\"S3485 S2DB S2DE S2\" id=\"t3u_208\">E </span><span class=\"S7A72 S2D2 S2DE S2\" id=\"t3v_208\">amortissable, accord\u00e9e \u00e0 l\u2019\u00e9tablissement avec lequel a \u00e9t\u00e9 conclu </span><span class=\"S7A73 S2D2 S2DE S2\" id=\"t3w_208\">le contrat de location financement pour les \u00e9quipements du </span><span class=\"S7A74 S2D2 S2DE S2\" id=\"t3x_208\">Domaine du Lac d\u2019Ailette </span><span class=\"S7A75 S2D2 S2DE S2\" id=\"t3y_208\">; </span><span class=\"S7A76 S2D2 S2DE S2\" id=\"t3z_208\">d\u2019une \u00e9l\u00e9vation des cr\u00e9ances de certains cr\u00e9anciers des dettes </span><span class=\"S1B7D S2DB S2DE S2\" id=\"t40_208\">E </span><span class=\"S7A77 S2D2 S2DE S2\" id=\"t41_208\">r\u00e9install\u00e9es </span><span class=\"S7A78 S2D2 S2DE S2\" id=\"t42_208\">\u00e0 </span><span class=\"S7A79 S2D2 S2DE S2\" id=\"t43_208\">hauteur </span><span class=\"S7A7A S2D2 S2DE S2\" id=\"t44_208\">d\u2019un </span><span class=\"S7A7B S2D2 S2DE S2\" id=\"t45_208\">montant </span><span class=\"S7A7C S2D2 S2DE S2\" id=\"t46_208\">total </span><span class=\"S7A7D S2D2 S2DE S2\" id=\"t47_208\">maximum </span><span class=\"S7A7E S2D2 S2DE S2\" id=\"t48_208\">de </span><span class=\"S7A7F S2D2 S2DE S2\" id=\"t49_208\">103,5 </span><span class=\"S7A80 S2D2 S2DE S2\" id=\"t4a_208\">millions d\u2019euros. Cette \u00e9l\u00e9vation est r\u00e9alis\u00e9e via l\u2019octroi de </span><span class=\"S7A81 S2D2 S2DE S2\" id=\"t4b_208\">s\u00fbret\u00e9s de second rang sur l\u2019ensemble des s\u00fbret\u00e9s pr\u00e9vues dans </span><span class=\"S7A82 S2D2 S2DE S2\" id=\"t4c_208\">le cadre des Op\u00e9rations de Restructuration et de Refinancement </span><span class=\"S7A83 S2D2 S2DE S2\" id=\"t4d_208\">du 16 </span><span class=\"S7A84 S2D2 S2DE S2\" id=\"t4e_208\">septembre 2022. </span><span class=\"S7571 S2D2 S2DE S2\" id=\"t4f_208\">L\u2019\u00e9ch\u00e9ancier des s\u00fbret\u00e9s se d\u00e9compose comme suit </span><span class=\"S7A85 S2D2 S2DE S2\" id=\"t4g_208\">: </span><span class=\"S1FEC SBD3 S2\" id=\"t4h_208\">\u00c9ch\u00e9ances </span><span class=\"S7A86 S71F S2\" id=\"t4i_208\">Solde </span><span class=\"S7A87 SCAE S2\" id=\"t4j_208\">(en milliers d\u2019euros) </span><span class=\"S7A88 S71F S2\" id=\"t4k_208\">30/09/2023 </span><span class=\"S7A89 SBD3 S2\" id=\"t4l_208\">30/09/2022 </span><span class=\"S6998 SBD5 S2\" id=\"t4m_208\">Ann\u00e9e N+ </span><span class=\"S7A8A SBD5 S2\" id=\"t4n_208\">1 </span><span class=\"S7A8B SBD5 S2\" id=\"t4o_208\">5 </span><span class=\"S7A8C SBD5 S2\" id=\"t4p_208\">534 </span><span class=\"S7A8D SBD5 S2\" id=\"t4q_208\">5 </span><span class=\"S7A8E SBD5 S2\" id=\"t4r_208\">197 </span><span class=\"S7782 SBD5 S2\" id=\"t4s_208\">Ann\u00e9e N+ </span><span class=\"S7A8F SBD5 S2\" id=\"t4t_208\">2 </span><span class=\"S7A90 SBD5 S2\" id=\"t4u_208\">5 </span><span class=\"S7A91 SBD5 S2\" id=\"t4v_208\">862 </span><span class=\"S7A92 SBD5 S2\" id=\"t4w_208\">5 </span><span class=\"S7786 SBD5 S2\" id=\"t4x_208\">534 </span><span class=\"S7697 SBD5 S2\" id=\"t4y_208\">Ann\u00e9e N+ </span><span class=\"S7A93 SBD5 S2\" id=\"t4z_208\">3 </span><span class=\"S7A94 SBD5 S2\" id=\"t50_208\">6 </span><span class=\"S7A95 SBD5 S2\" id=\"t51_208\">224 </span><span class=\"S7A96 SBD5 S2\" id=\"t52_208\">5 </span><span class=\"S7788 SBD5 S2\" id=\"t53_208\">862 </span><span class=\"S1F4E SBD5 S2\" id=\"t54_208\">Ann\u00e9e N+ </span><span class=\"S7A97 SBD5 S2\" id=\"t55_208\">4 </span><span class=\"S7A98 SBD5 S2\" id=\"t56_208\">110 </span><span class=\"S7A99 SBD5 S2\" id=\"t57_208\">110 </span><span class=\"S7A9A SBD5 S2\" id=\"t58_208\">6 </span><span class=\"S778C SBD5 S2\" id=\"t59_208\">224 </span><span class=\"S327 SBD5 S2\" id=\"t5a_208\">Ann\u00e9e N+ </span><span class=\"S7A9B SBD5 S2\" id=\"t5b_208\">5 </span><span class=\"S7A9C SBD5 S2\" id=\"t5c_208\">7 </span><span class=\"S7A9D SBD5 S2\" id=\"t5d_208\">039 </span><span class=\"S7A9E SBD5 S2\" id=\"t5e_208\">110 </span><span class=\"S7A9F SBD5 S2\" id=\"t5f_208\">110 </span><span class=\"S90F SBD5 S2\" id=\"t5g_208\">Ann\u00e9e &gt; N+ </span><span class=\"S7AA0 SBD5 S2\" id=\"t5h_208\">5 </span><span class=\"S7AA1 SBD5 S2\" id=\"t5i_208\">105 </span><span class=\"S7AA2 SBD5 S2\" id=\"t5j_208\">607 </span><span class=\"S7AA3 SBD5 S2\" id=\"t5k_208\">112 </span><span class=\"S7AA4 SBD5 S2\" id=\"t5l_208\">645 </span><span class=\"S49A2 S71F S2\" id=\"t5m_208\">TOTAL </span><span class=\"S7AA5 S71F S2\" id=\"t5n_208\">240 </span><span class=\"S7AA6 S71F S2\" id=\"t5o_208\">375 </span><span class=\"S7AA7 S71F S2\" id=\"t5p_208\">245 </span><span class=\"S7AA8 S71F S2\" id=\"t5q_208\">573 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f38539": {
   "value": "<span class=\"S7633 S625B S2\" id=\"t7_210\">Risques de march\u00e9 </span><span class=\"S7342 S625C S2\" id=\"t8_210\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_210\">20 </span><span class=\"S7573 S2D8 S2\" id=\"ta_210\">Gestion de la tr\u00e9sorerie </span><span class=\"S7B16 S2D2 S2DE S2\" id=\"tb_210\">La gestion de la tr\u00e9sorerie est assur\u00e9e de mani\u00e8re centralis\u00e9e par les </span><span class=\"S37E8 S2D2 S2DE S2\" id=\"tc_210\">\u00e9quipes </span><span class=\"S7B17 S2D2 S2DE S2\" id=\"td_210\">sp\u00e9cialis\u00e9es </span><span class=\"S7B18 S2D2 S2DE S2\" id=\"te_210\">de </span><span class=\"S7B19 S2D2 S2DE S2\" id=\"tf_210\">la </span><span class=\"S7B1A S2D2 S2DE S2\" id=\"tg_210\">Direction </span><span class=\"S7B1B S2D2 S2DE S2\" id=\"th_210\">Financi\u00e8re </span><span class=\"S7B1C S2D2 S2DE S2\" id=\"ti_210\">du </span><span class=\"S7641 S2D2 S2DE S2\" id=\"tj_210\">Groupe </span><span class=\"S351A S2D2 S2DE S2\" id=\"tk_210\">Pierre </span><span class=\"S7B1D S2D2 S2DE S2\" id=\"tl_210\">&amp; </span><span class=\"S7B1E S2D2 S2DE S2\" id=\"tm_210\">Vacances-Center Parcs. Les exc\u00e9dents de tr\u00e9sorerie des </span><span class=\"S7B1F S2D2 S2DE S2\" id=\"tn_210\">filiales sont remont\u00e9s sur l\u2019entit\u00e9 centralisatrice du Groupe </span><span class=\"S3AF S2D2 S2DE S2\" id=\"to_210\">(Pierre </span><span class=\"S7B20 S2D2 S2DE S2\" id=\"tp_210\">et </span><span class=\"S7B21 S2D2 S2DE S2\" id=\"tq_210\">Vacances FI), qui en assure la redistribution \u00e0 celles qui </span><span class=\"S7B22 S2D2 S2DE S2\" id=\"tr_210\">ont des besoins, et peut \u00eatre amen\u00e9e, en fonction des \u00e9volutions de </span><span class=\"S7B23 S2D2 S2DE S2\" id=\"ts_210\">march\u00e9 attendues, \u00e0 placer le solde sur des instruments de </span><span class=\"S7B24 S2D2 S2DE S2\" id=\"tt_210\">placement de type \u00ab </span><span class=\"S7B25 S2D2 S2DE S2\" id=\"tu_210\">mon\u00e9taires euro </span><span class=\"S7B26 S2D2 S2DE S2\" id=\"tv_210\">\u00bb avec un objectif de liquidit\u00e9 </span><span class=\"S7B27 S2D2 S2DE S2\" id=\"tw_210\">maximale et conforme \u00e0 la politique de gestion des risques de </span><span class=\"S7B28 S2D2 S2DE S2\" id=\"tx_210\">contrepartie. Cette centralisation permet \u00e0 la fois d\u2019optimiser les </span><span class=\"S7B29 S2D2 S2DE S2\" id=\"ty_210\">ressources financi\u00e8res et de suivre au plus pr\u00e8s l\u2019\u00e9volution de la </span><span class=\"S54CB S2D2 S2DE S2\" id=\"tz_210\">tr\u00e9sorerie des principales entit\u00e9s du Groupe. </span><span class=\"S7B2A S2D8 S2\" id=\"t10_210\">Risque de contrepartie </span><span class=\"S7B2B S2D2 S124C S2\" id=\"t11_210\">Ces op\u00e9rations sont r\u00e9alis\u00e9es avec des \u00e9tablissements bancaires </span><span class=\"S7B2C S2D2 S124C S2\" id=\"t12_210\">autoris\u00e9s par la Direction G\u00e9n\u00e9rale dans le cadre de la politique de </span><span class=\"S7B2D S2D2 S124C S2\" id=\"t13_210\">gestion du risque de contrepartie. Compte tenu de la diversit\u00e9 de ces </span><span class=\"S7B2E S2D2 S124C S2\" id=\"t14_210\">contreparties, s\u00e9lectionn\u00e9es parmi les \u00e9tablissements bancaires de </span><span class=\"S7B2F S2D2 S124C S2\" id=\"t15_210\">premier plan en fonction de leur notation et de la connaissance qu\u2019en </span><span class=\"S7B30 S2D2 S124C S2\" id=\"t16_210\">a le Groupe, Pierre </span><span class=\"S7B31 S2D2 S124C S2\" id=\"t17_210\">&amp; </span><span class=\"S7B32 S2D2 S124C S2\" id=\"t18_210\">Vacances-Center Parcs consid\u00e8re qu\u2019il n\u2019est pas </span><span class=\"S7B33 S2D2 S124C S2\" id=\"t19_210\">soumis \u00e0 une concentration du risque de cr\u00e9dit. La Direction du </span><span class=\"S7B34 S2D2 S124C S2\" id=\"t1a_210\">Groupe Pierre </span><span class=\"S7B35 S2D2 S124C S2\" id=\"t1b_210\">&amp; </span><span class=\"S7B36 S2D2 S124C S2\" id=\"t1c_210\">Vacances-Center Parcs souhaitant pouvoir disposer \u00e0 </span><span class=\"S3083 S2D2 S124C S2\" id=\"t1d_210\">tout moment de la tr\u00e9sorerie disponible constitu\u00e9e par des parts de </span><span class=\"S7B37 S2D2 S124C S2\" id=\"t1e_210\">sicav et fonds communs de placement, ces placements sont \u00e0 court </span><span class=\"S6D1D S2D2 S124C S2\" id=\"t1f_210\">terme (dur\u00e9e inf\u00e9rieure \u00e0 3 </span><span class=\"S7B38 S2D2 S124C S2\" id=\"t1g_210\">mois) et liquides. </span><span class=\"S7B39 S2D8 S2\" id=\"t1h_210\">Risque de cr\u00e9dit </span><span class=\"S7B3A S2D2 S2DE S2\" id=\"t1i_210\">Compte tenu des r\u00e8gles de commercialisation du Groupe en mati\u00e8re </span><span class=\"S7B3B S2D2 S2DE S2\" id=\"t1j_210\">de vente immobili\u00e8re (vente en \u00e9tat futur d\u2019ach\u00e8vement), cette </span><span class=\"S7B3C S2D2 S2DE S2\" id=\"t1k_210\">activit\u00e9 ne comporte pas de risque significatif sur ces cr\u00e9ances </span><span class=\"S3C69 S2D2 S2DE S2\" id=\"t1l_210\">clients. </span><span class=\"S7B3D S2D2 S2DE S2\" id=\"t1m_210\">Concernant l\u2019activit\u00e9 touristique, le risque d\u2019impay\u00e9s clients est </span><span class=\"S7B3E S2D2 S2DE S2\" id=\"t1n_210\">faible, plus de 77 </span><span class=\"S7B3F S2D2 S2DE S2\" id=\"t1o_210\">% du chiffre d\u2019affaires \u00e9tant r\u00e9alis\u00e9 par la vente </span><span class=\"S7B40 S2D2 S2DE S2\" id=\"t1p_210\">directe, mode de commercialisation pour lequel le paiement de la </span><span class=\"SCCA S2D2 S2DE S2\" id=\"t1q_210\">prestation s\u2019effectue avant sa consommation. </span><span class=\"S7B41 S2D2 S2DE S2\" id=\"t1r_210\">Pour les ventes indirectes, la politique du Groupe consiste \u00e0 </span><span class=\"S7B42 S2D2 S2DE S2\" id=\"t1s_210\">travailler avec les acteurs majeurs du march\u00e9, \u00e0 diversifier son </span><span class=\"S7B43 S2D2 S2DE S2\" id=\"t1t_210\">portefeuille de tour-op\u00e9rateurs et d\u2019agences de voyages, \u00e0 utiliser </span><span class=\"S7B44 S2D2 S2DE S2\" id=\"t1u_210\">des contrats \u00e9tablis par la Direction Juridique assist\u00e9e de ses </span><span class=\"S63C9 S2D2 S2DE S2\" id=\"t1v_210\">conseils et \u00e0 v\u00e9rifier la solvabilit\u00e9 de ces contreparties. </span><span class=\"S7B45 S2D8 S2\" id=\"t1w_210\">Gestion du capital </span><span class=\"S7B46 S2D2 S2DE S2\" id=\"t1x_210\">Les objectifs du Groupe en termes de gestion du capital consistent \u00e0 </span><span class=\"S7B47 S2D2 S2DE S2\" id=\"t1y_210\">assurer la continuit\u00e9 de son exploitation, la rentabilit\u00e9 des capitaux </span><span class=\"S7B48 S2D2 S2DE S2\" id=\"t1z_210\">des actionnaires, et la fiabilit\u00e9 des relations avec les partenaires et \u00e0 </span><span class=\"S7B49 S2D2 S2DE S2\" id=\"t20_210\">maintenir une structure capitalistique optimale dans le but de </span><span class=\"S3D1E S2D2 S2DE S2\" id=\"t21_210\">limiter le co\u00fbt des fonds mobilis\u00e9s. </span><span class=\"S7B4A S2D2 S2DE S2\" id=\"t22_210\">Afin de maintenir ou d\u2019ajuster la structure des fonds mobilis\u00e9s, le </span><span class=\"S7B4B S2D2 S2DE S2\" id=\"t23_210\">Groupe peut souscrire de nouvelles dettes ou rembourser celles </span><span class=\"S7B4C S2D2 S2DE S2\" id=\"t24_210\">existantes, </span><span class=\"S7B4D S2D2 S2DE S2\" id=\"t25_210\">ajuster </span><span class=\"S7B4E S2D2 S2DE S2\" id=\"t26_210\">le </span><span class=\"S7B4F S2D2 S2DE S2\" id=\"t27_210\">montant </span><span class=\"S7B50 S2D2 S2DE S2\" id=\"t28_210\">des </span><span class=\"S7B51 S2D2 S2DE S2\" id=\"t29_210\">dividendes </span><span class=\"S7B52 S2D2 S2DE S2\" id=\"t2a_210\">vers\u00e9s </span><span class=\"S7B53 S2D2 S2DE S2\" id=\"t2b_210\">aux </span><span class=\"S2455 S2D2 S2DE S2\" id=\"t2c_210\">actionnaires, </span><span class=\"S7B54 S2D2 S2DE S2\" id=\"t2d_210\">effectuer </span><span class=\"S7B55 S2D2 S2DE S2\" id=\"t2e_210\">un </span><span class=\"S7B56 S2D2 S2DE S2\" id=\"t2f_210\">remboursement </span><span class=\"S7B57 S2D2 S2DE S2\" id=\"t2g_210\">en </span><span class=\"S7B58 S2D2 S2DE S2\" id=\"t2h_210\">capital </span><span class=\"S7B59 S2D2 S2DE S2\" id=\"t2i_210\">aux </span><span class=\"S7B5A S2D2 S2DE S2\" id=\"t2j_210\">actionnaires, \u00e9mettre de nouvelles actions, racheter des actions </span><span class=\"S75B0 S2D2 S2DE S2\" id=\"t2k_210\">existantes ou c\u00e9der des actifs afin de r\u00e9duire l\u2019endettement. </span><span class=\"S7B5B S2D2 S2DE S2\" id=\"t2l_210\">Du fait de son activit\u00e9 peu capitalistique, le Groupe n\u2019ayant pas pour </span><span class=\"S7B5C S2D2 S2DE S2\" id=\"t2m_210\">objectif d\u2019\u00eatre ou de rester propri\u00e9taire des r\u00e9sidences ou villages </span><span class=\"S7B5D S2D2 S2DE S2\" id=\"t2n_210\">qu\u2019il d\u00e9veloppe puis exploite, l\u2019exposition \u00e0 ce risque est donc </span><span class=\"S7B5E S2D2 S2DE S2\" id=\"t2o_210\">limit\u00e9e pour le Groupe Pierre </span><span class=\"S7B5F S2D2 S2DE S2\" id=\"t2p_210\">&amp; </span><span class=\"S7B60 S2D2 S2DE S2\" id=\"t2q_210\">Vacances-Center Parcs. </span><span class=\"S7B61 S2D8 S2\" id=\"t2r_210\">Risque de liquidit\u00e9 </span><span class=\"S7B62 S2D2 S2DE S2\" id=\"t2s_210\">Au </span><span class=\"S3492 S2D2 S2DE S2\" id=\"t2t_210\">30 </span><span class=\"S7B63 S2D2 S2DE S2\" id=\"t2u_210\">septembre </span><span class=\"S7B64 S2D2 S2DE S2\" id=\"t2v_210\">2023, </span><span class=\"S7B65 S2D2 S2DE S2\" id=\"t2w_210\">la </span><span class=\"S7B66 S2D2 S2DE S2\" id=\"t2x_210\">tr\u00e9sorerie </span><span class=\"S7B67 S2D2 S2DE S2\" id=\"t2y_210\">nette </span><span class=\"S7B68 S2D2 S2DE S2\" id=\"t2z_210\">du </span><span class=\"S256A S2D2 S2DE S2\" id=\"t30_210\">Groupe </span><span class=\"S2902 S2D2 S2DE S2\" id=\"t31_210\">Pierre </span><span class=\"S7B69 S2D2 S2DE S2\" id=\"t32_210\">&amp; </span><span class=\"S7B6A S2D2 S2DE S2\" id=\"t33_210\">Vacances-Center Parcs s\u2019\u00e9l\u00e8ve \u00e0 467 </span><span class=\"S7B6B S2D2 S2DE S2\" id=\"t34_210\">093 </span><span class=\"S7B6C S2D2 S2DE S2\" id=\"t35_210\">milliers d\u2019euros. </span><span class=\"S7B6D S2D2 S2DE S2\" id=\"t36_210\">Ce montant correspond \u00e0 la tr\u00e9sorerie brute (468 </span><span class=\"S7B6E S2D2 S2DE S2\" id=\"t37_210\">836 </span><span class=\"S7B6F S2D2 S2DE S2\" id=\"t38_210\">milliers </span><span class=\"S1841 S2D2 S2DE S2\" id=\"t39_210\">d\u2019euros) diminu\u00e9e des d\u00e9couverts bancaires (1 </span><span class=\"S7B70 S2D2 S2DE S2\" id=\"t3a_210\">743 </span><span class=\"S7B71 S2D2 S2DE S2\" id=\"t3b_210\">milliers d\u2019euros). </span><span class=\"S2EB6 S2D2 S2DE S2\" id=\"t3c_210\">L\u2019\u00e9ch\u00e9ancier des actifs et passifs li\u00e9s aux activit\u00e9s de financement au 30 </span><span class=\"S7B72 S2D2 S2DE S2\" id=\"t3d_210\">septembre 2023, s\u2019analyse comme suit </span><span class=\"S7B73 S2D2 S2DE S2\" id=\"t3e_210\">: </span><span class=\"S7B74 SBD4 S2\" id=\"t3f_210\">(en milliers d\u2019euros) </span><span class=\"S7B75 S71F S2\" id=\"t3g_210\">30/09/2023 </span><span class=\"S7B76 SBD3 S2\" id=\"t3h_210\">\u00c9ch\u00e9ances </span><span class=\"S7B77 SBD3 S2\" id=\"t3i_210\">&lt; </span><span class=\"S7B78 SBD3 S2\" id=\"t3j_210\">1 </span><span class=\"S7B79 SBD3 S2\" id=\"t3k_210\">an </span><span class=\"S5B67 SBD3 S2\" id=\"t3l_210\">1 \u00e0 </span><span class=\"S7B7A SBD3 S2\" id=\"t3m_210\">5 </span><span class=\"S7B7B SBD3 S2\" id=\"t3n_210\">ans </span><span class=\"S7B7C SBD3 S2\" id=\"t3o_210\">&gt; 5 </span><span class=\"S7B7D SBD3 S2\" id=\"t3p_210\">ans </span><span class=\"S7B7E SBD5 S2\" id=\"t3q_210\">Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit </span><span class=\"S7B7F SBD5 S2\" id=\"t3r_210\">336 </span><span class=\"S7B80 SBD5 S2\" id=\"t3s_210\">962 </span><span class=\"S7B81 SBD5 S2\" id=\"t3t_210\">13 </span><span class=\"S7B82 SBD5 S2\" id=\"t3u_210\">604 </span><span class=\"S7B83 SBD5 S2\" id=\"t3v_210\">323 </span><span class=\"S7B84 SBD5 S2\" id=\"t3w_210\">358 </span><span class=\"S7B85 SBD5 S2\" id=\"t3x_210\">- </span><span class=\"S1A82 SBD5 S2\" id=\"t3y_210\">Emprunt obligataire </span><span class=\"S7B86 SBD5 S2\" id=\"t3z_210\">4 </span><span class=\"S7B87 SBD5 S2\" id=\"t40_210\">700 </span><span class=\"S7B88 SBD5 S2\" id=\"t41_210\">- </span><span class=\"S7B89 SBD5 S2\" id=\"t42_210\">4 </span><span class=\"S7B8A SBD5 S2\" id=\"t43_210\">700 </span><span class=\"S1A8D SBD5 S2\" id=\"t44_210\">- </span><span class=\"S3006 SBD5 S2\" id=\"t45_210\">Autres dettes financi\u00e8res </span><span class=\"S7B8B SBD5 S2\" id=\"t46_210\">46 </span><span class=\"S7B8C SBD5 S2\" id=\"t47_210\">445 </span><span class=\"S7B8D SBD5 S2\" id=\"t48_210\">45 </span><span class=\"S7B8E SBD5 S2\" id=\"t49_210\">549 </span><span class=\"S7B8F SBD5 S2\" id=\"t4a_210\">306 </span><span class=\"S7B90 SBD5 S2\" id=\"t4b_210\">590 </span><span class=\"S55FD SBD5 S2\" id=\"t4c_210\">Soldes bancaires cr\u00e9diteurs </span><span class=\"S7B91 SBD5 S2\" id=\"t4d_210\">1 </span><span class=\"S7B92 SBD5 S2\" id=\"t4e_210\">743 </span><span class=\"S7B93 SBD5 S2\" id=\"t4f_210\">1 </span><span class=\"S7B94 SBD5 S2\" id=\"t4g_210\">743 </span><span class=\"S26DB SBD5 S2\" id=\"t4h_210\">- </span><span class=\"S73F8 SBD5 S2\" id=\"t4i_210\">- </span><span class=\"S5B7A SBD3 S2\" id=\"t4j_210\">Dettes financi\u00e8res brutes </span><span class=\"S7B95 SBD3 S2\" id=\"t4k_210\">389 </span><span class=\"S7B96 SBD3 S2\" id=\"t4l_210\">850 </span><span class=\"S7B97 SBD3 S2\" id=\"t4m_210\">60 </span><span class=\"S7B98 SBD3 S2\" id=\"t4n_210\">896 </span><span class=\"S7B99 SBD3 S2\" id=\"t4o_210\">328 </span><span class=\"S7B9A SBD3 S2\" id=\"t4p_210\">364 </span><span class=\"S7B9B SBD3 S2\" id=\"t4q_210\">590 </span><span class=\"S1B13 SBD5 S2\" id=\"t4r_210\">\u00c9quivalents de tr\u00e9sorerie </span><span class=\"S7B9C SBD5 S2\" id=\"t4s_210\">- </span><span class=\"S7B9D SBD5 S2\" id=\"t4t_210\">28 </span><span class=\"S7B9E SBD5 S2\" id=\"t4u_210\">- </span><span class=\"S7B9F SBD5 S2\" id=\"t4v_210\">28 </span><span class=\"S7BA0 SBD5 S2\" id=\"t4w_210\">- </span><span class=\"S7BA1 SBD5 S2\" id=\"t4x_210\">- </span><span class=\"S2536 SBD5 S2\" id=\"t4y_210\">Tr\u00e9sorerie active </span><span class=\"S7BA2 SBD5 S2\" id=\"t4z_210\">- </span><span class=\"S7BA3 SBD5 S2\" id=\"t50_210\">468 </span><span class=\"S7BA4 SBD5 S2\" id=\"t51_210\">808 </span><span class=\"S7BA5 SBD5 S2\" id=\"t52_210\">- </span><span class=\"S7BA6 SBD5 S2\" id=\"t53_210\">468 </span><span class=\"S7BA7 SBD5 S2\" id=\"t54_210\">808 </span><span class=\"S7BA8 SBD5 S2\" id=\"t55_210\">- </span><span class=\"S7BA9 SBD5 S2\" id=\"t56_210\">- </span><span class=\"S3F08 S71F S2\" id=\"t57_210\">ENDETTEMENT FINANCIER NET </span><span class=\"S7BAA S71F S2\" id=\"t58_210\">- </span><span class=\"S7BAB S71F S2\" id=\"t59_210\">78 </span><span class=\"S7BAC S71F S2\" id=\"t5a_210\">986 </span><span class=\"S7BAD S71F S2\" id=\"t5b_210\">- </span><span class=\"S7BAE S71F S2\" id=\"t5c_210\">407 </span><span class=\"S7BAF S71F S2\" id=\"t5d_210\">940 </span><span class=\"S7BB0 S71F S2\" id=\"t5e_210\">328 </span><span class=\"S7BB1 S71F S2\" id=\"t5f_210\">364 </span><span class=\"S43C5 S71F S2\" id=\"t5g_210\">590 </span><span class=\"S7BB2 S2D2 S2DE S2\" id=\"t5h_210\">Le Groupe Pierre </span><span class=\"S7BB3 S2D2 S2DE S2\" id=\"t5i_210\">&amp; </span><span class=\"S7BB4 S2D2 S2DE S2\" id=\"t5j_210\">Vacances-Center Parcs n\u2019a pas de financement </span><span class=\"S7BB5 S2D2 S2DE S2\" id=\"t5k_210\">Groupe pr\u00e9voient le respect de 3 </span><span class=\"S7BB6 S2D2 S2DE S2\" id=\"t5l_210\">ratios financiers </span><span class=\"S7BB7 S2D2 S2DE S2\" id=\"t5m_210\">: un premier </span><span class=\"S7BB8 S2D2 S2DE S2\" id=\"t5n_210\">bancaire d\u00e9pendant de la notation du Groupe. Les contrats </span><span class=\"S7BB9 S2D2 S2DE S2\" id=\"t5o_210\">comparant la dette du Groupe avec l\u2019EBITDA ajust\u00e9 </span><span class=\"S7BBA S2D4 S2DE S2\" id=\"t5p_210\">(1) </span><span class=\"S7BBB S2D2 S2DE S2\" id=\"t5q_210\">consolid\u00e9 </span><span class=\"S7BBC S2D2 S2DE S2\" id=\"t5r_210\">r\u00e9gissant la dette </span><span class=\"S7BBD S2DC S2DE S2\" id=\"t5s_210\">Corporate</span><span class=\"S7BBE S2D2 S2DE S2\" id=\"t5t_210\">, ainsi que les lignes de cr\u00e9dit, ont des </span><span class=\"S7BBF S2D2 S2DE S2\" id=\"t5u_210\">chaque semestre, un second v\u00e9rifiant un minimum de tr\u00e9sorerie </span><span class=\"S7BC0 S2D2 S2DE S2\" id=\"t5v_210\">clauses conventionnelles se r\u00e9f\u00e9rant \u00e0 la situation financi\u00e8re </span><span class=\"S7BC1 S2D2 S2DE S2\" id=\"t5w_210\">chaque semestre \u00e9galement et un dernier v\u00e9rifiant un maximum de </span><span class=\"S7BC2 S2D2 S2DE S2\" id=\"t5x_210\">consolid\u00e9e du Groupe. Les covenants de la dette r\u00e9install\u00e9e dans le </span><span class=\"S76E5 S2D2 S2DE S2\" id=\"t5y_210\">CAPEX par an. Au 30 </span><span class=\"S7BC3 S2D2 S2DE S2\" id=\"t5z_210\">septembre 2023, ces </span><span class=\"S7BC4 S2DC S2DE S2\" id=\"t60_210\">covenants </span><span class=\"S7BC5 S2D2 S2DE S2\" id=\"t61_210\">sont respect\u00e9s. </span><span class=\"S7BC6 S2D2 S2DE S2\" id=\"t62_210\">cadre des Op\u00e9rations de Restructuration et de Refinancement du </span><span class=\"S7BC7 S2DD S2\" id=\"t63_210\">EBITDA ajust\u00e9 = r\u00e9sultat op\u00e9rationnel courant retrait\u00e9 des provisions et des dotations nettes aux amortissements sur actifs op\u00e9rationnels immobilis\u00e9s. </span><span class=\"SA3D S2D2 S124C S2\" id=\"t7_211\">Au 30 </span><span class=\"S7BC8 S2D2 S124C S2\" id=\"t8_211\">septembre 2023, les flux contractuels d\u2019int\u00e9r\u00eats non actualis\u00e9s sur l\u2019encours des dettes financi\u00e8res par date de maturit\u00e9 sont les suivants </span><span class=\"S7BC9 S2D2 S124C S2\" id=\"t9_211\">: </span><span class=\"S7BCA S71F S2\" id=\"ta_211\">30/09/2023 </span><span class=\"S7BCB SBD3 S2\" id=\"tb_211\">\u00c9ch\u00e9ances </span><span class=\"S7BCC SBD3 S2\" id=\"tc_211\">&lt; 1 </span><span class=\"S7BCD SBD3 S2\" id=\"td_211\">an </span><span class=\"S7BCE SBD3 S2\" id=\"te_211\">1 \u00e0 </span><span class=\"S7BCF SBD3 S2\" id=\"tf_211\">5 </span><span class=\"S7BD0 SBD3 S2\" id=\"tg_211\">ans </span><span class=\"S7BD1 SBD3 S2\" id=\"th_211\">&gt; 5 </span><span class=\"S7BD2 SBD3 S2\" id=\"ti_211\">ans </span><span class=\"S581E SBD3 S2\" id=\"tj_211\">Flux contractuels d\u2019int\u00e9r\u00eats non actualis\u00e9s </span><span class=\"S1EAA SBD3 S2\" id=\"tk_211\">sur </span><span class=\"S7BD3 SBD3 S2\" id=\"tl_211\">l\u2019encours de dettes financi\u00e8res </span><span class=\"S7BD4 SBD3 S2\" id=\"tm_211\">87 </span><span class=\"S7BD5 SBD3 S2\" id=\"tn_211\">589 </span><span class=\"S7BD6 SBD3 S2\" id=\"to_211\">24 </span><span class=\"S7BD7 SBD3 S2\" id=\"tp_211\">292 </span><span class=\"S7BD8 SBD3 S2\" id=\"tq_211\">63 </span><span class=\"S7BD9 SBD3 S2\" id=\"tr_211\">296 </span><span class=\"S7BDA SBD3 S2\" id=\"ts_211\">- </span><span class=\"S7BDB SCAF S2\" id=\"tt_211\">Note </span><span class=\"S7BDC SCAF S2\" id=\"tu_211\">: l\u2019Euribor 3M du 15/09/2023 a \u00e9t\u00e9 retenu dans le calcul. Il s\u2019agit du taux d\u2019int\u00e9r\u00eat appliqu\u00e9 sur le dernier trimestre de l\u2019exercice 21/22. </span><span class=\"S7BDD S2D8 S2\" id=\"tv_211\">Risque de taux </span><span class=\"S7BDE S2D2 S2DE S2\" id=\"tw_211\">La gestion du risque de march\u00e9 li\u00e9 aux variations des taux d\u2019int\u00e9r\u00eat </span><span class=\"S7BDF S2D2 S2DE S2\" id=\"tx_211\">d\u00e9riv\u00e9s de couverture tels que des </span><span class=\"S7BE0 S2DC S2DE S2\" id=\"ty_211\">swaps </span><span class=\"S7BE1 S2D2 S2DE S2\" id=\"tz_211\">ou des </span><span class=\"S7BE2 S2DC S2DE S2\" id=\"t10_211\">caps </span><span class=\"S7BE3 S2D2 S2DE S2\" id=\"t11_211\">de taux </span><span class=\"S7BE4 S2D2 S2DE S2\" id=\"t12_211\">est r\u00e9alis\u00e9e de mani\u00e8re centralis\u00e9e par la Direction Financi\u00e8re du </span><span class=\"S7BE5 S2D2 S2DE S2\" id=\"t13_211\">d\u2019int\u00e9r\u00eat. Seuls les cr\u00e9dits d\u2019accompagnement adoss\u00e9s \u00e0 des </span><span class=\"S7BE6 S2D2 S2DE S2\" id=\"t14_211\">Groupe. La politique du Groupe est de r\u00e9duire son exposition aux </span><span class=\"S7BE7 S2D2 S2DE S2\" id=\"t15_211\">op\u00e9rations immobili\u00e8res ne font pas, en g\u00e9n\u00e9ral, l\u2019objet d\u2019une </span><span class=\"S7BE8 S2D2 S2DE S2\" id=\"t16_211\">fluctuations de taux d\u2019int\u00e9r\u00eat lorsque ces derniers pr\u00e9sentent une </span><span class=\"S7BE9 S2D2 S2DE S2\" id=\"t17_211\">couverture compte tenu des anticipations attendues sur l\u2019\u00e9volution </span><span class=\"S7BEA S2D2 S2DE S2\" id=\"t18_211\">forte volatilit\u00e9 ou une anticipation de forte hausse. Pour cela, le </span><span class=\"S7BEB S2D2 S2DE S2\" id=\"t19_211\">des taux d\u2019int\u00e9r\u00eat, du fait de leur dur\u00e9e g\u00e9n\u00e9ralement limit\u00e9e. </span><span class=\"S7BEC S2D2 S2DE S2\" id=\"t1a_211\">Groupe peut \u00eatre amen\u00e9 \u00e0 utiliser des instruments financiers </span><span class=\"S289E S2D2 S2DE S2\" id=\"t1b_211\">Au 30 </span><span class=\"S7BED S2D2 S2DE S2\" id=\"t1c_211\">septembre 2023, l\u2019\u00e9ch\u00e9ancier des actifs et des dettes financiers se d\u00e9compose comme suit </span><span class=\"S7BEE S2D2 S2DE S2\" id=\"t1d_211\">: </span><span class=\"S7BEF SBD4 S2\" id=\"t1e_211\">(en milliers d\u2019euros) </span><span class=\"S7BF0 S71F S2\" id=\"t1f_211\">30/09/2023 </span><span class=\"S7BF1 SBD3 S2\" id=\"t1g_211\">\u00c9ch\u00e9ances </span><span class=\"S7BF2 SBD3 S2\" id=\"t1h_211\">&lt; </span><span class=\"S7BF3 SBD3 S2\" id=\"t1i_211\">1 </span><span class=\"S7BF4 SBD3 S2\" id=\"t1j_211\">an </span><span class=\"S7BF5 SBD3 S2\" id=\"t1k_211\">1 \u00e0 </span><span class=\"S7BF6 SBD3 S2\" id=\"t1l_211\">5 </span><span class=\"S7BF7 SBD3 S2\" id=\"t1m_211\">ans </span><span class=\"S7BF8 SBD3 S2\" id=\"t1n_211\">&gt; </span><span class=\"S7BF9 SBD3 S2\" id=\"t1o_211\">\u00e0 5 </span><span class=\"S7BFA SBD3 S2\" id=\"t1p_211\">ans </span><span class=\"S4A20 SBD5 S2\" id=\"t1q_211\">Emprunts \u2013 taux fixe </span><span class=\"S7BFB SBD5 S2\" id=\"t1r_211\">819 </span><span class=\"S7BFC SBD5 S2\" id=\"t1s_211\">261 </span><span class=\"S7BFD SBD5 S2\" id=\"t1t_211\">558 </span><span class=\"S7BFE SBD5 S2\" id=\"t1u_211\">- </span><span class=\"S4B2D SBD5 S2\" id=\"t1v_211\">Emprunts \u2013 taux variables </span><span class=\"S7BFF SBD5 S2\" id=\"t1w_211\">385 </span><span class=\"S7C00 SBD5 S2\" id=\"t1x_211\">851 </span><span class=\"S7C01 SBD5 S2\" id=\"t1y_211\">58 </span><span class=\"S7C02 SBD5 S2\" id=\"t1z_211\">049 </span><span class=\"S7C03 SBD5 S2\" id=\"t20_211\">327 </span><span class=\"S7C04 SBD5 S2\" id=\"t21_211\">802 </span><span class=\"S7C05 SBD5 S2\" id=\"t22_211\">- </span><span class=\"S4A3B SBD5 S2\" id=\"t23_211\">Autres passifs </span><span class=\"S7C06 SBD5 S2\" id=\"t24_211\">590 </span><span class=\"S7C07 SBD5 S2\" id=\"t25_211\">- </span><span class=\"S7C08 SBD5 S2\" id=\"t26_211\">- </span><span class=\"S7C09 SBD5 S2\" id=\"t27_211\">590 </span><span class=\"S4A46 SBD5 S2\" id=\"t28_211\">Int\u00e9r\u00eats courus non \u00e9chus </span><span class=\"S7C0A SBD5 S2\" id=\"t29_211\">855 </span><span class=\"S7C0B SBD5 S2\" id=\"t2a_211\">855 </span><span class=\"S7C0C SBD5 S2\" id=\"t2b_211\">- </span><span class=\"S7C0D SBD5 S2\" id=\"t2c_211\">- </span><span class=\"S1829 SBD3 S2\" id=\"t2d_211\">PASSIFS FINANCIERS </span><span class=\"S7C0E SBD3 S2\" id=\"t2e_211\">388 </span><span class=\"S7C0F SBD3 S2\" id=\"t2f_211\">115 </span><span class=\"S7C10 SBD3 S2\" id=\"t2g_211\">59 </span><span class=\"S7C11 SBD3 S2\" id=\"t2h_211\">165 </span><span class=\"S7C12 SBD3 S2\" id=\"t2i_211\">328 </span><span class=\"S7C13 SBD3 S2\" id=\"t2j_211\">360 </span><span class=\"S7C14 SBD3 S2\" id=\"t2k_211\">590 </span><span class=\"S2819 SBD5 S2\" id=\"t2l_211\">Pr\u00eats \u2013 taux fixe </span><span class=\"S7C15 SBD5 S2\" id=\"t2m_211\">6 </span><span class=\"S7C16 SBD5 S2\" id=\"t2n_211\">117 </span><span class=\"S7C17 SBD5 S2\" id=\"t2o_211\">4 </span><span class=\"S7C18 SBD5 S2\" id=\"t2p_211\">117 </span><span class=\"S7C19 SBD5 S2\" id=\"t2q_211\">2 </span><span class=\"S7C1A SBD5 S2\" id=\"t2r_211\">000 </span><span class=\"S281E SBD5 S2\" id=\"t2s_211\">- </span><span class=\"S427E SBD5 S2\" id=\"t2t_211\">Pr\u00eats \u2013 taux variables </span><span class=\"S7C1B SBD5 S2\" id=\"t2u_211\">- </span><span class=\"S7C1C SBD5 S2\" id=\"t2v_211\">- </span><span class=\"S7C1D SBD5 S2\" id=\"t2w_211\">- </span><span class=\"S7C1E SBD5 S2\" id=\"t2x_211\">- </span><span class=\"S3445 SBD5 S2\" id=\"t2y_211\">Instruments d\u00e9riv\u00e9s de couverture </span><span class=\"S7C1F SBD6 S2\" id=\"t2z_211\">(1) </span><span class=\"S7C20 SBD5 S2\" id=\"t30_211\">2 </span><span class=\"S7C21 SBD5 S2\" id=\"t31_211\">117 </span><span class=\"S7C22 SBD5 S2\" id=\"t32_211\">1 </span><span class=\"S7C23 SBD5 S2\" id=\"t33_211\">878 </span><span class=\"S7C24 SBD5 S2\" id=\"t34_211\">239 </span><span class=\"S7C25 SBD5 S2\" id=\"t35_211\">- </span><span class=\"S4973 SBD5 S2\" id=\"t36_211\">\u00c9quivalents de tr\u00e9sorerie \u2013 taux variables </span><span class=\"S7C26 SBD5 S2\" id=\"t37_211\">29 </span><span class=\"S7C27 SBD5 S2\" id=\"t38_211\">29 </span><span class=\"S7C28 SBD5 S2\" id=\"t39_211\">- </span><span class=\"S7C29 SBD5 S2\" id=\"t3a_211\">- </span><span class=\"S188D SBD3 S2\" id=\"t3b_211\">ACTIFS FINANCIERS </span><span class=\"S7C2A SBD3 S2\" id=\"t3c_211\">8 </span><span class=\"S7C2B SBD3 S2\" id=\"t3d_211\">263 </span><span class=\"S7C2C SBD3 S2\" id=\"t3e_211\">6 </span><span class=\"S7C2D SBD3 S2\" id=\"t3f_211\">024 </span><span class=\"S7C2E SBD3 S2\" id=\"t3g_211\">2 </span><span class=\"S7C2F SBD3 S2\" id=\"t3h_211\">239 </span><span class=\"S7C30 SBD3 S2\" id=\"t3i_211\">- </span><span class=\"S9E4 S71F S2\" id=\"t3j_211\">POSITION NETTE </span><span class=\"S7C31 S71F S2\" id=\"t3k_211\">379 </span><span class=\"S7C32 S71F S2\" id=\"t3l_211\">852 </span><span class=\"S7C33 S71F S2\" id=\"t3m_211\">53 </span><span class=\"S7167 S71F S2\" id=\"t3n_211\">141 </span><span class=\"S546F S71F S2\" id=\"t3o_211\">326 </span><span class=\"S7C34 S71F S2\" id=\"t3p_211\">121 </span><span class=\"S7C35 S71F S2\" id=\"t3q_211\">590 </span><span class=\"S7C36 SCAF S2\" id=\"t3r_211\">La part de variabilit\u00e9 r\u00e9duite gr\u00e2ce aux caps \u00ab </span><span class=\"S7C37 SCAF S2\" id=\"t3s_211\">dans la monnaie </span><span class=\"S7C38 SCAF S2\" id=\"t3t_211\">\u00bb s\u2019\u00e9l\u00e8ve \u00e0 0,9 </span><span class=\"S7C39 SCAF S2\" id=\"t3u_211\">million d\u2019euros. </span><span class=\"S7C3A SCB0 S2\" id=\"t3v_211\">(1) </span><span class=\"S7C3B S2D2 S2DE S2\" id=\"t3w_211\">L\u2019environnement incertain actuel sur les taux d\u2019int\u00e9r\u00eat a amen\u00e9 le </span><span class=\"S7C3C S2D2 S2DE S2\" id=\"t3x_211\">Groupe \u00e0 faire le choix de couvrir sa dette quasi exclusivement \u00e0 </span><span class=\"S7C3D S2D2 S2DE S2\" id=\"t3y_211\">taux variable contre une hausse des taux significative par la mise en </span><span class=\"S7C3E S2D2 S2DE S2\" id=\"t3z_211\">place d\u2019options de taux (CAP). Pour cela des options ont \u00e9t\u00e9 mises </span><span class=\"S7C3F S2D2 S2DE S2\" id=\"t40_211\">en place en novembre </span><span class=\"S7C40 S2D2 S2DE S2\" id=\"t41_211\">2022 (cf. </span><span class=\"S7C41 S2D2 S2DE S2\" id=\"t42_211\">note </span><span class=\"S7C42 S2D2 S2DE S2\" id=\"t43_211\">2.4) et couvriront jusqu\u2019en </span><span class=\"S2A33 S2D2 S2DE S2\" id=\"t44_211\">juin </span><span class=\"S7C43 S2D2 S2DE S2\" id=\"t45_211\">2024 un nominal de 136,5 </span><span class=\"S7C44 S2D2 S2DE S2\" id=\"t46_211\">millions d\u2019euros de dette. Elles </span><span class=\"S45AE S2D2 S2DE S2\" id=\"t47_211\">disposent d\u2019un </span><span class=\"S7C45 S2DC S2DE S2\" id=\"t48_211\">strike </span><span class=\"S7C46 S2D2 S2DE S2\" id=\"t49_211\">\u00e0 2,0 </span><span class=\"S7C47 S2D2 S2DE S2\" id=\"t4a_211\">% sur l\u2019euribor 3 </span><span class=\"S7C48 S2D2 S2DE S2\" id=\"t4b_211\">mois. </span><span class=\"S7C49 S2D2 S2DE S2\" id=\"t4c_211\">Dans la continuit\u00e9, des options ont \u00e9t\u00e9 mises en place en </span><span class=\"S4C62 S2D2 S2DE S2\" id=\"t4d_211\">juillet </span><span class=\"S7C4A S2D2 S2DE S2\" id=\"t4e_211\">2023 pour couvrir jusqu\u2019en juin </span><span class=\"S7C4B S2D2 S2DE S2\" id=\"t4f_211\">2025 un nominal de </span><span class=\"S7C4C S2D2 S2DE S2\" id=\"t4g_211\">34,1 </span><span class=\"S7C4D S2D2 S2DE S2\" id=\"t4h_211\">millions d\u2019euros de dette. Elle dispose d\u2019un </span><span class=\"S7C4E S2DC S2DE S2\" id=\"t4i_211\">strike </span><span class=\"S7C4F S2D2 S2DE S2\" id=\"t4j_211\">\u00e0 3,0 </span><span class=\"S7C50 S2D2 S2DE S2\" id=\"t4k_211\">% sur </span><span class=\"S7C51 S2D2 S2DE S2\" id=\"t4l_211\">l\u2019euribor 3 </span><span class=\"S7C52 S2D2 S2DE S2\" id=\"t4m_211\">mois. \u00c0 noter que de nouvelles options seront mises en </span><span class=\"S7C53 S2D2 S2DE S2\" id=\"t4n_211\">place dans les 9 </span><span class=\"S7C54 S2D2 S2DE S2\" id=\"t4o_211\">prochains mois pour atteindre un nominal couvert </span><span class=\"S3D57 S2D2 S2DE S2\" id=\"t4p_211\">de 136,5 </span><span class=\"S7C55 S2D2 S2DE S2\" id=\"t4q_211\">millions d\u2019euros jusqu\u2019en juin </span><span class=\"S7C56 S2D2 S2DE S2\" id=\"t4r_211\">2025. </span><span class=\"S7C57 SBD4 S2\" id=\"t4s_211\">(en milliers d\u2019euros) </span><span class=\"S7C58 SBD3 S2\" id=\"t4t_211\">Date </span><span class=\"S7C59 SBD3 S2\" id=\"t4u_211\">\u00e9ch\u00e9ance </span><span class=\"S7C5A SBD3 S2\" id=\"t4v_211\">Prime </span><span class=\"S7C5B SBD3 S2\" id=\"t4w_211\">initiale </span><span class=\"S7C5C S71F S2\" id=\"t4x_211\">30/09/2023 </span><span class=\"S7C5D SBD3 S2\" id=\"t4y_211\">30/09/2022 </span><span class=\"S7C5E S71F S2\" id=\"t4z_211\">Notionnel </span><span class=\"S7C5F S71F S2\" id=\"t50_211\">Juste valeur </span><span class=\"S7C60 SBD3 S2\" id=\"t51_211\">Notionnel </span><span class=\"S7C61 SBD3 S2\" id=\"t52_211\">Juste valeur </span><span class=\"S4483 SBD5 S2\" id=\"t53_211\">Options de taux affect\u00e9es en couverture de la dette </span><span class=\"S7C62 SBD5 S2\" id=\"t54_211\">16/06/2024 </span><span class=\"S7C63 SBD5 S2\" id=\"t55_211\">2 </span><span class=\"S7C64 SBD5 S2\" id=\"t56_211\">041 </span><span class=\"S7C65 SBD5 S2\" id=\"t57_211\">136 </span><span class=\"S7C66 SBD5 S2\" id=\"t58_211\">500 </span><span class=\"S7C67 SBD5 S2\" id=\"t59_211\">1 </span><span class=\"S7C68 SBD5 S2\" id=\"t5a_211\">878 </span><span class=\"S7C69 SBD5 S2\" id=\"t5b_211\">- </span><span class=\"S7C6A SBD5 S2\" id=\"t5c_211\">- </span><span class=\"S284E SBD5 S2\" id=\"t5d_211\">Options de taux affect\u00e9es en couverture de la dette </span><span class=\"S7C6B SBD5 S2\" id=\"t5e_211\">16/06/2025 </span><span class=\"S7C6C SBD5 S2\" id=\"t5f_211\">255 </span><span class=\"S7C6D SBD5 S2\" id=\"t5g_211\">34 </span><span class=\"S7C6E SBD5 S2\" id=\"t5h_211\">125 </span><span class=\"S7C6F SBD5 S2\" id=\"t5i_211\">239 </span><span class=\"S7C70 SBD5 S2\" id=\"t5j_211\">- </span><span class=\"S7C71 SBD5 S2\" id=\"t5k_211\">- </span><span class=\"S4493 S71F S2\" id=\"t5l_211\">TOTAL D\u00c9RIV\u00c9S </span><span class=\"S7C72 S71F S2\" id=\"t5m_211\">2 </span><span class=\"S7C73 S71F S2\" id=\"t5n_211\">296 </span><span class=\"S7C74 S71F S2\" id=\"t5o_211\">170 </span><span class=\"S7C75 S71F S2\" id=\"t5p_211\">625 </span><span class=\"S7C76 S71F S2\" id=\"t5q_211\">2 </span><span class=\"S7C77 S71F S2\" id=\"t5r_211\">117 </span><span class=\"S7C78 S71F S2\" id=\"t5s_211\">- </span><span class=\"S7C79 S71F S2\" id=\"t5t_211\">- </span><span class=\"S7C7A S2D8 S2\" id=\"t5u_211\">Risque de change </span><span class=\"S7C7B S2D2 S2DE S2\" id=\"t5v_211\">La majorit\u00e9 des actifs et des passifs du Groupe est libell\u00e9e en euros. Seules quelques filiales ont des flux libell\u00e9s en devise. Ces filiales \u00e9tant </span><span class=\"S7C7C S2D2 S2DE S2\" id=\"t5w_211\">peu significatives, le Groupe n\u2019est pas expos\u00e9 aux variations du cours des devises. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f38603": {
   "value": "<span class=\"S7B45 S2D8 S2\" id=\"t1w_210\">Gestion du capital </span><span class=\"S7B46 S2D2 S2DE S2\" id=\"t1x_210\">Les objectifs du Groupe en termes de gestion du capital consistent \u00e0 </span><span class=\"S7B47 S2D2 S2DE S2\" id=\"t1y_210\">assurer la continuit\u00e9 de son exploitation, la rentabilit\u00e9 des capitaux </span><span class=\"S7B48 S2D2 S2DE S2\" id=\"t1z_210\">des actionnaires, et la fiabilit\u00e9 des relations avec les partenaires et \u00e0 </span><span class=\"S7B49 S2D2 S2DE S2\" id=\"t20_210\">maintenir une structure capitalistique optimale dans le but de </span><span class=\"S3D1E S2D2 S2DE S2\" id=\"t21_210\">limiter le co\u00fbt des fonds mobilis\u00e9s. </span><span class=\"S7B4A S2D2 S2DE S2\" id=\"t22_210\">Afin de maintenir ou d\u2019ajuster la structure des fonds mobilis\u00e9s, le </span><span class=\"S7B4B S2D2 S2DE S2\" id=\"t23_210\">Groupe peut souscrire de nouvelles dettes ou rembourser celles </span><span class=\"S7B4C S2D2 S2DE S2\" id=\"t24_210\">existantes, </span><span class=\"S7B4D S2D2 S2DE S2\" id=\"t25_210\">ajuster </span><span class=\"S7B4E S2D2 S2DE S2\" id=\"t26_210\">le </span><span class=\"S7B4F S2D2 S2DE S2\" id=\"t27_210\">montant </span><span class=\"S7B50 S2D2 S2DE S2\" id=\"t28_210\">des </span><span class=\"S7B51 S2D2 S2DE S2\" id=\"t29_210\">dividendes </span><span class=\"S7B52 S2D2 S2DE S2\" id=\"t2a_210\">vers\u00e9s </span><span class=\"S7B53 S2D2 S2DE S2\" id=\"t2b_210\">aux </span><span class=\"S2455 S2D2 S2DE S2\" id=\"t2c_210\">actionnaires, </span><span class=\"S7B54 S2D2 S2DE S2\" id=\"t2d_210\">effectuer </span><span class=\"S7B55 S2D2 S2DE S2\" id=\"t2e_210\">un </span><span class=\"S7B56 S2D2 S2DE S2\" id=\"t2f_210\">remboursement </span><span class=\"S7B57 S2D2 S2DE S2\" id=\"t2g_210\">en </span><span class=\"S7B58 S2D2 S2DE S2\" id=\"t2h_210\">capital </span><span class=\"S7B59 S2D2 S2DE S2\" id=\"t2i_210\">aux </span><span class=\"S7B5A S2D2 S2DE S2\" id=\"t2j_210\">actionnaires, \u00e9mettre de nouvelles actions, racheter des actions </span><span class=\"S75B0 S2D2 S2DE S2\" id=\"t2k_210\">existantes ou c\u00e9der des actifs afin de r\u00e9duire l\u2019endettement. </span><span class=\"S7B5B S2D2 S2DE S2\" id=\"t2l_210\">Du fait de son activit\u00e9 peu capitalistique, le Groupe n\u2019ayant pas pour </span><span class=\"S7B5C S2D2 S2DE S2\" id=\"t2m_210\">objectif d\u2019\u00eatre ou de rester propri\u00e9taire des r\u00e9sidences ou villages </span><span class=\"S7B5D S2D2 S2DE S2\" id=\"t2n_210\">qu\u2019il d\u00e9veloppe puis exploite, l\u2019exposition \u00e0 ce risque est donc </span><span class=\"S7B5E S2D2 S2DE S2\" id=\"t2o_210\">limit\u00e9e pour le Groupe Pierre </span><span class=\"S7B5F S2D2 S2DE S2\" id=\"t2p_210\">&amp; </span><span class=\"S7B60 S2D2 S2DE S2\" id=\"t2q_210\">Vacances-Center Parcs. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f38796": {
   "value": "<span class=\"S7BDD S2D8 S2\" id=\"tv_211\">Risque de taux </span><span class=\"S7BDE S2D2 S2DE S2\" id=\"tw_211\">La gestion du risque de march\u00e9 li\u00e9 aux variations des taux d\u2019int\u00e9r\u00eat </span><span class=\"S7BDF S2D2 S2DE S2\" id=\"tx_211\">d\u00e9riv\u00e9s de couverture tels que des </span><span class=\"S7BE0 S2DC S2DE S2\" id=\"ty_211\">swaps </span><span class=\"S7BE1 S2D2 S2DE S2\" id=\"tz_211\">ou des </span><span class=\"S7BE2 S2DC S2DE S2\" id=\"t10_211\">caps </span><span class=\"S7BE3 S2D2 S2DE S2\" id=\"t11_211\">de taux </span><span class=\"S7BE4 S2D2 S2DE S2\" id=\"t12_211\">est r\u00e9alis\u00e9e de mani\u00e8re centralis\u00e9e par la Direction Financi\u00e8re du </span><span class=\"S7BE5 S2D2 S2DE S2\" id=\"t13_211\">d\u2019int\u00e9r\u00eat. Seuls les cr\u00e9dits d\u2019accompagnement adoss\u00e9s \u00e0 des </span><span class=\"S7BE6 S2D2 S2DE S2\" id=\"t14_211\">Groupe. La politique du Groupe est de r\u00e9duire son exposition aux </span><span class=\"S7BE7 S2D2 S2DE S2\" id=\"t15_211\">op\u00e9rations immobili\u00e8res ne font pas, en g\u00e9n\u00e9ral, l\u2019objet d\u2019une </span><span class=\"S7BE8 S2D2 S2DE S2\" id=\"t16_211\">fluctuations de taux d\u2019int\u00e9r\u00eat lorsque ces derniers pr\u00e9sentent une </span><span class=\"S7BE9 S2D2 S2DE S2\" id=\"t17_211\">couverture compte tenu des anticipations attendues sur l\u2019\u00e9volution </span><span class=\"S7BEA S2D2 S2DE S2\" id=\"t18_211\">forte volatilit\u00e9 ou une anticipation de forte hausse. Pour cela, le </span><span class=\"S7BEB S2D2 S2DE S2\" id=\"t19_211\">des taux d\u2019int\u00e9r\u00eat, du fait de leur dur\u00e9e g\u00e9n\u00e9ralement limit\u00e9e. </span><span class=\"S7BEC S2D2 S2DE S2\" id=\"t1a_211\">Groupe peut \u00eatre amen\u00e9 \u00e0 utiliser des instruments financiers </span><span class=\"S289E S2D2 S2DE S2\" id=\"t1b_211\">Au 30 </span><span class=\"S7BED S2D2 S2DE S2\" id=\"t1c_211\">septembre 2023, l\u2019\u00e9ch\u00e9ancier des actifs et des dettes financiers se d\u00e9compose comme suit </span><span class=\"S7BEE S2D2 S2DE S2\" id=\"t1d_211\">: </span><span class=\"S7BEF SBD4 S2\" id=\"t1e_211\">(en milliers d\u2019euros) </span><span class=\"S7BF0 S71F S2\" id=\"t1f_211\">30/09/2023 </span><span class=\"S7BF1 SBD3 S2\" id=\"t1g_211\">\u00c9ch\u00e9ances </span><span class=\"S7BF2 SBD3 S2\" id=\"t1h_211\">&lt; </span><span class=\"S7BF3 SBD3 S2\" id=\"t1i_211\">1 </span><span class=\"S7BF4 SBD3 S2\" id=\"t1j_211\">an </span><span class=\"S7BF5 SBD3 S2\" id=\"t1k_211\">1 \u00e0 </span><span class=\"S7BF6 SBD3 S2\" id=\"t1l_211\">5 </span><span class=\"S7BF7 SBD3 S2\" id=\"t1m_211\">ans </span><span class=\"S7BF8 SBD3 S2\" id=\"t1n_211\">&gt; </span><span class=\"S7BF9 SBD3 S2\" id=\"t1o_211\">\u00e0 5 </span><span class=\"S7BFA SBD3 S2\" id=\"t1p_211\">ans </span><span class=\"S4A20 SBD5 S2\" id=\"t1q_211\">Emprunts \u2013 taux fixe </span><span class=\"S7BFB SBD5 S2\" id=\"t1r_211\">819 </span><span class=\"S7BFC SBD5 S2\" id=\"t1s_211\">261 </span><span class=\"S7BFD SBD5 S2\" id=\"t1t_211\">558 </span><span class=\"S7BFE SBD5 S2\" id=\"t1u_211\">- </span><span class=\"S4B2D SBD5 S2\" id=\"t1v_211\">Emprunts \u2013 taux variables </span><span class=\"S7BFF SBD5 S2\" id=\"t1w_211\">385 </span><span class=\"S7C00 SBD5 S2\" id=\"t1x_211\">851 </span><span class=\"S7C01 SBD5 S2\" id=\"t1y_211\">58 </span><span class=\"S7C02 SBD5 S2\" id=\"t1z_211\">049 </span><span class=\"S7C03 SBD5 S2\" id=\"t20_211\">327 </span><span class=\"S7C04 SBD5 S2\" id=\"t21_211\">802 </span><span class=\"S7C05 SBD5 S2\" id=\"t22_211\">- </span><span class=\"S4A3B SBD5 S2\" id=\"t23_211\">Autres passifs </span><span class=\"S7C06 SBD5 S2\" id=\"t24_211\">590 </span><span class=\"S7C07 SBD5 S2\" id=\"t25_211\">- </span><span class=\"S7C08 SBD5 S2\" id=\"t26_211\">- </span><span class=\"S7C09 SBD5 S2\" id=\"t27_211\">590 </span><span class=\"S4A46 SBD5 S2\" id=\"t28_211\">Int\u00e9r\u00eats courus non \u00e9chus </span><span class=\"S7C0A SBD5 S2\" id=\"t29_211\">855 </span><span class=\"S7C0B SBD5 S2\" id=\"t2a_211\">855 </span><span class=\"S7C0C SBD5 S2\" id=\"t2b_211\">- </span><span class=\"S7C0D SBD5 S2\" id=\"t2c_211\">- </span><span class=\"S1829 SBD3 S2\" id=\"t2d_211\">PASSIFS FINANCIERS </span><span class=\"S7C0E SBD3 S2\" id=\"t2e_211\">388 </span><span class=\"S7C0F SBD3 S2\" id=\"t2f_211\">115 </span><span class=\"S7C10 SBD3 S2\" id=\"t2g_211\">59 </span><span class=\"S7C11 SBD3 S2\" id=\"t2h_211\">165 </span><span class=\"S7C12 SBD3 S2\" id=\"t2i_211\">328 </span><span class=\"S7C13 SBD3 S2\" id=\"t2j_211\">360 </span><span class=\"S7C14 SBD3 S2\" id=\"t2k_211\">590 </span><span class=\"S2819 SBD5 S2\" id=\"t2l_211\">Pr\u00eats \u2013 taux fixe </span><span class=\"S7C15 SBD5 S2\" id=\"t2m_211\">6 </span><span class=\"S7C16 SBD5 S2\" id=\"t2n_211\">117 </span><span class=\"S7C17 SBD5 S2\" id=\"t2o_211\">4 </span><span class=\"S7C18 SBD5 S2\" id=\"t2p_211\">117 </span><span class=\"S7C19 SBD5 S2\" id=\"t2q_211\">2 </span><span class=\"S7C1A SBD5 S2\" id=\"t2r_211\">000 </span><span class=\"S281E SBD5 S2\" id=\"t2s_211\">- </span><span class=\"S427E SBD5 S2\" id=\"t2t_211\">Pr\u00eats \u2013 taux variables </span><span class=\"S7C1B SBD5 S2\" id=\"t2u_211\">- </span><span class=\"S7C1C SBD5 S2\" id=\"t2v_211\">- </span><span class=\"S7C1D SBD5 S2\" id=\"t2w_211\">- </span><span class=\"S7C1E SBD5 S2\" id=\"t2x_211\">- </span><span class=\"S3445 SBD5 S2\" id=\"t2y_211\">Instruments d\u00e9riv\u00e9s de couverture </span><span class=\"S7C1F SBD6 S2\" id=\"t2z_211\">(1) </span><span class=\"S7C20 SBD5 S2\" id=\"t30_211\">2 </span><span class=\"S7C21 SBD5 S2\" id=\"t31_211\">117 </span><span class=\"S7C22 SBD5 S2\" id=\"t32_211\">1 </span><span class=\"S7C23 SBD5 S2\" id=\"t33_211\">878 </span><span class=\"S7C24 SBD5 S2\" id=\"t34_211\">239 </span><span class=\"S7C25 SBD5 S2\" id=\"t35_211\">- </span><span class=\"S4973 SBD5 S2\" id=\"t36_211\">\u00c9quivalents de tr\u00e9sorerie \u2013 taux variables </span><span class=\"S7C26 SBD5 S2\" id=\"t37_211\">29 </span><span class=\"S7C27 SBD5 S2\" id=\"t38_211\">29 </span><span class=\"S7C28 SBD5 S2\" id=\"t39_211\">- </span><span class=\"S7C29 SBD5 S2\" id=\"t3a_211\">- </span><span class=\"S188D SBD3 S2\" id=\"t3b_211\">ACTIFS FINANCIERS </span><span class=\"S7C2A SBD3 S2\" id=\"t3c_211\">8 </span><span class=\"S7C2B SBD3 S2\" id=\"t3d_211\">263 </span><span class=\"S7C2C SBD3 S2\" id=\"t3e_211\">6 </span><span class=\"S7C2D SBD3 S2\" id=\"t3f_211\">024 </span><span class=\"S7C2E SBD3 S2\" id=\"t3g_211\">2 </span><span class=\"S7C2F SBD3 S2\" id=\"t3h_211\">239 </span><span class=\"S7C30 SBD3 S2\" id=\"t3i_211\">- </span><span class=\"S9E4 S71F S2\" id=\"t3j_211\">POSITION NETTE </span><span class=\"S7C31 S71F S2\" id=\"t3k_211\">379 </span><span class=\"S7C32 S71F S2\" id=\"t3l_211\">852 </span><span class=\"S7C33 S71F S2\" id=\"t3m_211\">53 </span><span class=\"S7167 S71F S2\" id=\"t3n_211\">141 </span><span class=\"S546F S71F S2\" id=\"t3o_211\">326 </span><span class=\"S7C34 S71F S2\" id=\"t3p_211\">121 </span><span class=\"S7C35 S71F S2\" id=\"t3q_211\">590 </span><span class=\"S7C36 SCAF S2\" id=\"t3r_211\">La part de variabilit\u00e9 r\u00e9duite gr\u00e2ce aux caps \u00ab </span><span class=\"S7C37 SCAF S2\" id=\"t3s_211\">dans la monnaie </span><span class=\"S7C38 SCAF S2\" id=\"t3t_211\">\u00bb s\u2019\u00e9l\u00e8ve \u00e0 0,9 </span><span class=\"S7C39 SCAF S2\" id=\"t3u_211\">million d\u2019euros. </span><span class=\"S7C3A SCB0 S2\" id=\"t3v_211\">(1) </span><span class=\"S7C3B S2D2 S2DE S2\" id=\"t3w_211\">L\u2019environnement incertain actuel sur les taux d\u2019int\u00e9r\u00eat a amen\u00e9 le </span><span class=\"S7C3C S2D2 S2DE S2\" id=\"t3x_211\">Groupe \u00e0 faire le choix de couvrir sa dette quasi exclusivement \u00e0 </span><span class=\"S7C3D S2D2 S2DE S2\" id=\"t3y_211\">taux variable contre une hausse des taux significative par la mise en </span><span class=\"S7C3E S2D2 S2DE S2\" id=\"t3z_211\">place d\u2019options de taux (CAP). Pour cela des options ont \u00e9t\u00e9 mises </span><span class=\"S7C3F S2D2 S2DE S2\" id=\"t40_211\">en place en novembre </span><span class=\"S7C40 S2D2 S2DE S2\" id=\"t41_211\">2022 (cf. </span><span class=\"S7C41 S2D2 S2DE S2\" id=\"t42_211\">note </span><span class=\"S7C42 S2D2 S2DE S2\" id=\"t43_211\">2.4) et couvriront jusqu\u2019en </span><span class=\"S2A33 S2D2 S2DE S2\" id=\"t44_211\">juin </span><span class=\"S7C43 S2D2 S2DE S2\" id=\"t45_211\">2024 un nominal de 136,5 </span><span class=\"S7C44 S2D2 S2DE S2\" id=\"t46_211\">millions d\u2019euros de dette. Elles </span><span class=\"S45AE S2D2 S2DE S2\" id=\"t47_211\">disposent d\u2019un </span><span class=\"S7C45 S2DC S2DE S2\" id=\"t48_211\">strike </span><span class=\"S7C46 S2D2 S2DE S2\" id=\"t49_211\">\u00e0 2,0 </span><span class=\"S7C47 S2D2 S2DE S2\" id=\"t4a_211\">% sur l\u2019euribor 3 </span><span class=\"S7C48 S2D2 S2DE S2\" id=\"t4b_211\">mois. </span><span class=\"S7C49 S2D2 S2DE S2\" id=\"t4c_211\">Dans la continuit\u00e9, des options ont \u00e9t\u00e9 mises en place en </span><span class=\"S4C62 S2D2 S2DE S2\" id=\"t4d_211\">juillet </span><span class=\"S7C4A S2D2 S2DE S2\" id=\"t4e_211\">2023 pour couvrir jusqu\u2019en juin </span><span class=\"S7C4B S2D2 S2DE S2\" id=\"t4f_211\">2025 un nominal de </span><span class=\"S7C4C S2D2 S2DE S2\" id=\"t4g_211\">34,1 </span><span class=\"S7C4D S2D2 S2DE S2\" id=\"t4h_211\">millions d\u2019euros de dette. Elle dispose d\u2019un </span><span class=\"S7C4E S2DC S2DE S2\" id=\"t4i_211\">strike </span><span class=\"S7C4F S2D2 S2DE S2\" id=\"t4j_211\">\u00e0 3,0 </span><span class=\"S7C50 S2D2 S2DE S2\" id=\"t4k_211\">% sur </span><span class=\"S7C51 S2D2 S2DE S2\" id=\"t4l_211\">l\u2019euribor 3 </span><span class=\"S7C52 S2D2 S2DE S2\" id=\"t4m_211\">mois. \u00c0 noter que de nouvelles options seront mises en </span><span class=\"S7C53 S2D2 S2DE S2\" id=\"t4n_211\">place dans les 9 </span><span class=\"S7C54 S2D2 S2DE S2\" id=\"t4o_211\">prochains mois pour atteindre un nominal couvert </span><span class=\"S3D57 S2D2 S2DE S2\" id=\"t4p_211\">de 136,5 </span><span class=\"S7C55 S2D2 S2DE S2\" id=\"t4q_211\">millions d\u2019euros jusqu\u2019en juin </span><span class=\"S7C56 S2D2 S2DE S2\" id=\"t4r_211\">2025. </span><span class=\"S7C57 SBD4 S2\" id=\"t4s_211\">(en milliers d\u2019euros) </span><span class=\"S7C58 SBD3 S2\" id=\"t4t_211\">Date </span><span class=\"S7C59 SBD3 S2\" id=\"t4u_211\">\u00e9ch\u00e9ance </span><span class=\"S7C5A SBD3 S2\" id=\"t4v_211\">Prime </span><span class=\"S7C5B SBD3 S2\" id=\"t4w_211\">initiale </span><span class=\"S7C5C S71F S2\" id=\"t4x_211\">30/09/2023 </span><span class=\"S7C5D SBD3 S2\" id=\"t4y_211\">30/09/2022 </span><span class=\"S7C5E S71F S2\" id=\"t4z_211\">Notionnel </span><span class=\"S7C5F S71F S2\" id=\"t50_211\">Juste valeur </span><span class=\"S7C60 SBD3 S2\" id=\"t51_211\">Notionnel </span><span class=\"S7C61 SBD3 S2\" id=\"t52_211\">Juste valeur </span><span class=\"S4483 SBD5 S2\" id=\"t53_211\">Options de taux affect\u00e9es en couverture de la dette </span><span class=\"S7C62 SBD5 S2\" id=\"t54_211\">16/06/2024 </span><span class=\"S7C63 SBD5 S2\" id=\"t55_211\">2 </span><span class=\"S7C64 SBD5 S2\" id=\"t56_211\">041 </span><span class=\"S7C65 SBD5 S2\" id=\"t57_211\">136 </span><span class=\"S7C66 SBD5 S2\" id=\"t58_211\">500 </span><span class=\"S7C67 SBD5 S2\" id=\"t59_211\">1 </span><span class=\"S7C68 SBD5 S2\" id=\"t5a_211\">878 </span><span class=\"S7C69 SBD5 S2\" id=\"t5b_211\">- </span><span class=\"S7C6A SBD5 S2\" id=\"t5c_211\">- </span><span class=\"S284E SBD5 S2\" id=\"t5d_211\">Options de taux affect\u00e9es en couverture de la dette </span><span class=\"S7C6B SBD5 S2\" id=\"t5e_211\">16/06/2025 </span><span class=\"S7C6C SBD5 S2\" id=\"t5f_211\">255 </span><span class=\"S7C6D SBD5 S2\" id=\"t5g_211\">34 </span><span class=\"S7C6E SBD5 S2\" id=\"t5h_211\">125 </span><span class=\"S7C6F SBD5 S2\" id=\"t5i_211\">239 </span><span class=\"S7C70 SBD5 S2\" id=\"t5j_211\">- </span><span class=\"S7C71 SBD5 S2\" id=\"t5k_211\">- </span><span class=\"S4493 S71F S2\" id=\"t5l_211\">TOTAL D\u00c9RIV\u00c9S </span><span class=\"S7C72 S71F S2\" id=\"t5m_211\">2 </span><span class=\"S7C73 S71F S2\" id=\"t5n_211\">296 </span><span class=\"S7C74 S71F S2\" id=\"t5o_211\">170 </span><span class=\"S7C75 S71F S2\" id=\"t5p_211\">625 </span><span class=\"S7C76 S71F S2\" id=\"t5q_211\">2 </span><span class=\"S7C77 S71F S2\" id=\"t5r_211\">117 </span><span class=\"S7C78 S71F S2\" id=\"t5s_211\">- </span><span class=\"S7C79 S71F S2\" id=\"t5t_211\">- </span><span class=\"S7C7A S2D8 S2\" id=\"t5u_211\">Risque de change </span><span class=\"S7C7B S2D2 S2DE S2\" id=\"t5v_211\">La majorit\u00e9 des actifs et des passifs du Groupe est libell\u00e9e en euros. Seules quelques filiales ont des flux libell\u00e9s en devise. Ces filiales \u00e9tant </span><span class=\"S7C7C S2D2 S2DE S2\" id=\"t5w_211\">peu significatives, le Groupe n\u2019est pas expos\u00e9 aux variations du cours des devises. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f39162": {
   "value": "<span class=\"S7341 S625B S2\" id=\"t7_213\">Dettes fournisseurs et comptes rattach\u00e9s et </span><span class=\"S7CF9 S625B S2\" id=\"t8_213\">Autres passifs courants </span><span class=\"S7342 S625C S2\" id=\"t9_213\">Note </span><span class=\"S7343 S625C S2\" id=\"ta_213\">22 </span><span class=\"S7CFA S625B S2\" id=\"tb_213\">et </span><span class=\"S7CFB S625B S2\" id=\"tc_213\">non </span><span class=\"S7CFC S625B S2\" id=\"td_213\">courants </span><span class=\"S7CFD S2D8 S2\" id=\"te_213\">22.1 \u2013 Dettes fournisseurs et comptes rattach\u00e9s et Autres passifs courants et non courants </span><span class=\"S7CFE SBD4 S2\" id=\"tf_213\">(en milliers d\u2019euros) </span><span class=\"S7CFF S71F S2\" id=\"tg_213\">30/09/2023 </span><span class=\"S7D00 SBD3 S2\" id=\"th_213\">30/09/2022 </span><span class=\"S1EB3 SBD3 S2\" id=\"ti_213\">DETTES FOURNISSEURS ET COMPTES RATTACH\u00c9S </span><span class=\"S7D01 SBD3 S2\" id=\"tj_213\">367 </span><span class=\"S7D02 SBD3 S2\" id=\"tk_213\">954 </span><span class=\"S7D03 SBD3 S2\" id=\"tl_213\">310 </span><span class=\"S751C SBD3 S2\" id=\"tm_213\">833 </span><span class=\"S22E SBD5 S2\" id=\"tn_213\">Avances et acomptes re\u00e7us </span><span class=\"S7D04 SBD5 S2\" id=\"to_213\">221 </span><span class=\"S7D05 SBD5 S2\" id=\"tp_213\">153 </span><span class=\"S7D06 SBD5 S2\" id=\"tq_213\">180 </span><span class=\"S7D07 SBD5 S2\" id=\"tr_213\">393 </span><span class=\"S576B SBD5 S2\" id=\"ts_213\">TVA et autres dettes fiscales </span><span class=\"S7D08 SBD5 S2\" id=\"tt_213\">94 </span><span class=\"S7D09 SBD5 S2\" id=\"tu_213\">281 </span><span class=\"S7D0A SBD5 S2\" id=\"tv_213\">90 </span><span class=\"S7D0B SBD5 S2\" id=\"tw_213\">083 </span><span class=\"S2FE5 SBD5 S2\" id=\"tx_213\">Personnel et organismes sociaux </span><span class=\"S7D0C SBD5 S2\" id=\"ty_213\">109 </span><span class=\"S7D0D SBD5 S2\" id=\"tz_213\">636 </span><span class=\"S7D0E SBD5 S2\" id=\"t10_213\">101 </span><span class=\"S7D0F SBD5 S2\" id=\"t11_213\">626 </span><span class=\"S68A SBD5 S2\" id=\"t12_213\">Passif li\u00e9 aux contrats de locations </span><span class=\"S7D10 SBD5 S2\" id=\"t13_213\">105 </span><span class=\"S7D11 SBD5 S2\" id=\"t14_213\">- </span><span class=\"S7986 SBD5 S2\" id=\"t15_213\">Autres dettes </span><span class=\"S7D12 SBD5 S2\" id=\"t16_213\">128 </span><span class=\"S7D13 SBD5 S2\" id=\"t17_213\">663 </span><span class=\"S7D14 SBD5 S2\" id=\"t18_213\">119 </span><span class=\"S7D15 SBD5 S2\" id=\"t19_213\">045 </span><span class=\"S1E15 SBD3 S2\" id=\"t1a_213\">AUTRES DETTES D\u2019EXPLOITATION </span><span class=\"S7D16 SBD3 S2\" id=\"t1b_213\">553 </span><span class=\"S7D17 SBD3 S2\" id=\"t1c_213\">838 </span><span class=\"S7D18 SBD3 S2\" id=\"t1d_213\">491 </span><span class=\"S7D19 SBD3 S2\" id=\"t1e_213\">147 </span><span class=\"S7D1A SBD5 S2\" id=\"t1f_213\">Ventes immobili\u00e8res et fonds de concours </span><span class=\"S7D1B SBD5 S2\" id=\"t1g_213\">12 </span><span class=\"S7D1C SBD5 S2\" id=\"t1h_213\">688 </span><span class=\"S7D1D SBD5 S2\" id=\"t1i_213\">56 </span><span class=\"S7D1E SBD5 S2\" id=\"t1j_213\">470 </span><span class=\"S3C46 SBD5 S2\" id=\"t1k_213\">Produits constat\u00e9s d\u2019avance divers </span><span class=\"S7599 SBD5 S2\" id=\"t1l_213\">37 </span><span class=\"S759A SBD5 S2\" id=\"t1m_213\">383 </span><span class=\"S759B SBD5 S2\" id=\"t1n_213\">31 </span><span class=\"S759C SBD5 S2\" id=\"t1o_213\">000 </span><span class=\"S1308 SBD3 S2\" id=\"t1p_213\">PRODUITS CONSTAT\u00c9S D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1q_213\">50 </span><span class=\"S759E SBD3 S2\" id=\"t1r_213\">071 </span><span class=\"S759F SBD3 S2\" id=\"t1s_213\">87 </span><span class=\"S75A0 SBD3 S2\" id=\"t1t_213\">470 </span><span class=\"S15AA S71F S2\" id=\"t1u_213\">TOTAL AUTRES PASSIFS </span><span class=\"S75A1 S71F S2\" id=\"t1v_213\">603 </span><span class=\"S75A2 S71F S2\" id=\"t1w_213\">909 </span><span class=\"S75A3 S71F S2\" id=\"t1x_213\">578 </span><span class=\"S75A4 S71F S2\" id=\"t1y_213\">617 </span><span class=\"S3C51 SBD5 S2\" id=\"t1z_213\">Autres passifs courants </span><span class=\"S7D1F SBD5 S2\" id=\"t20_213\">603 </span><span class=\"S7D20 SBD5 S2\" id=\"t21_213\">909 </span><span class=\"S7D21 SBD5 S2\" id=\"t22_213\">578 </span><span class=\"S7D22 SBD5 S2\" id=\"t23_213\">617 </span><span class=\"S3C58 SBD5 S2\" id=\"t24_213\">Autres passifs non courants </span><span class=\"S7D23 SBD5 S2\" id=\"t25_213\">- </span><span class=\"S7D24 SBD5 S2\" id=\"t26_213\">- </span><span class=\"S7D25 S2D2 S2DE S2\" id=\"t27_213\">Les dettes fournisseurs et comptes rattach\u00e9s enregistrent une </span><span class=\"S7D26 S2D2 S2DE S2\" id=\"t28_213\">hausse de 57 </span><span class=\"S7D27 S2D2 S2DE S2\" id=\"t29_213\">121 </span><span class=\"S7D28 S2D2 S2DE S2\" id=\"t2a_213\">milliers d\u2019euros, compte tenu du travail </span><span class=\"S7D29 S2D2 S2DE S2\" id=\"t2b_213\">d\u2019optimisation du besoin en fonds de roulement au cours de </span><span class=\"SF16 S2D2 S2DE S2\" id=\"t2c_213\">l\u2019exercice 2022/2023. </span><span class=\"S7D2A S2D2 S2DE S2\" id=\"t2d_213\">La hausse de 25 </span><span class=\"S7D2B S2D2 S2DE S2\" id=\"t2e_213\">292 </span><span class=\"S7D2C S2D2 S2DE S2\" id=\"t2f_213\">milliers d\u2019euros des \u00ab </span><span class=\"S7D2D S2D2 S2DE S2\" id=\"t2g_213\">Autres passifs courants </span><span class=\"SD7C S2D2 S2DE S2\" id=\"t2h_213\">et non courants </span><span class=\"S7D2E S2D2 S2DE S2\" id=\"t2i_213\">\u00bb s\u2019explique notamment par </span><span class=\"S7D2F S2D2 S2DE S2\" id=\"t2j_213\">: </span><span class=\"S7D30 S2D2 S2DE S2\" id=\"t2k_213\">des avances et acomptes re\u00e7us des clients en hausse de </span><span class=\"S7D31 S2DB S2DE S2\" id=\"t2l_213\">E </span><span class=\"S1C6A S2D2 S2DE S2\" id=\"t2m_213\">40 </span><span class=\"S7D32 S2D2 S2DE S2\" id=\"t2n_213\">760 </span><span class=\"S7D33 S2D2 S2DE S2\" id=\"t2o_213\">milliers d\u2019euros, compte tenu des r\u00e9servations clients </span><span class=\"S7D34 S2D2 S2DE S2\" id=\"t2p_213\">pour la saison d\u2019hiver \u00e0 venir, qui sont plus importantes par </span><span class=\"S7D35 S2D2 S2DE S2\" id=\"t2q_213\">rapport \u00e0 la cl\u00f4ture pr\u00e9c\u00e9dente </span><span class=\"S7D36 S2D2 S2DE S2\" id=\"t2r_213\">; </span><span class=\"S1C7D S2D2 S2DE S2\" id=\"t2s_213\">des autres dettes en hausse de 9 </span><span class=\"S7D37 S2D2 S2DE S2\" id=\"t2t_213\">618 </span><span class=\"S7D38 S2D2 S2DE S2\" id=\"t2u_213\">milliers d\u2019euros </span><span class=\"S7D39 S2D2 S2DE S2\" id=\"t2v_213\">; </span><span class=\"S1C81 S2DB S2DE S2\" id=\"t2w_213\">E </span><span class=\"S7D3A S2D2 S2DE S2\" id=\"t2x_213\">compens\u00e9es en partie par les produits constat\u00e9s d\u2019avance li\u00e9s \u00e0 </span><span class=\"S7D3B S2DB S2DE S2\" id=\"t2y_213\">E </span><span class=\"S7D3C S2D2 S2DE S2\" id=\"t2z_213\">l\u2019activit\u00e9 immobili\u00e8re du Groupe en baisse de - </span><span class=\"S7D3D S2D2 S2DE S2\" id=\"t30_213\">37 </span><span class=\"S7D3E S2D2 S2DE S2\" id=\"t31_213\">399 </span><span class=\"S7D3F S2D2 S2DE S2\" id=\"t32_213\">milliers </span><span class=\"S7D40 S2D2 S2DE S2\" id=\"t33_213\">d\u2019euros, en lien notamment avec l\u2019\u00e9volution les projets en cours </span><span class=\"S7D41 S2D2 S2DE S2\" id=\"t34_213\">sur Center Parcs Europe. </span><span class=\"S7DB4 SBD4 S2\" id=\"t3z_214\">(en milliers d\u2019euros) </span><span class=\"S7DB5 S71F S2\" id=\"t40_214\">30/09/2023 </span><span class=\"S7DB6 SBD3 S2\" id=\"t41_214\">Montants non </span><span class=\"S7DB7 SBD3 S2\" id=\"t42_214\">\u00e9chus ou \u00e9chus </span><span class=\"S7DB8 SBD3 S2\" id=\"t43_214\">depuis - </span><span class=\"S7DB9 SBD3 S2\" id=\"t44_214\">1 </span><span class=\"S7DBA SBD3 S2\" id=\"t45_214\">an </span><span class=\"S7DBB SBD3 S2\" id=\"t46_214\">Montants avec </span><span class=\"S7DBC SBD3 S2\" id=\"t47_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DBD SBD3 S2\" id=\"t48_214\">entre 1 et </span><span class=\"S7DBE SBD3 S2\" id=\"t49_214\">5 </span><span class=\"S7DBF SBD3 S2\" id=\"t4a_214\">ans </span><span class=\"S7DC0 SBD3 S2\" id=\"t4b_214\">Montants avec </span><span class=\"S7DC1 SBD3 S2\" id=\"t4c_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DC2 SBD3 S2\" id=\"t4d_214\">&gt; </span><span class=\"S7DC3 SBD3 S2\" id=\"t4e_214\">5 </span><span class=\"S7DC4 SBD3 S2\" id=\"t4f_214\">ans </span><span class=\"S1F3B SBD5 S2\" id=\"t4g_214\">Autres actifs financiers non courants </span><span class=\"S7DC5 SBD5 S2\" id=\"t4h_214\">53 </span><span class=\"S7DC6 SBD5 S2\" id=\"t4i_214\">884 </span><span class=\"S7DC7 SBD5 S2\" id=\"t4j_214\">40 </span><span class=\"S7DC8 SBD5 S2\" id=\"t4k_214\">390 </span><span class=\"S7DC9 SBD5 S2\" id=\"t4l_214\">13 </span><span class=\"S7DCA SBD5 S2\" id=\"t4m_214\">289 </span><span class=\"S7DCB SBD5 S2\" id=\"t4n_214\">206 </span><span class=\"S3545 SBD5 S2\" id=\"t4o_214\">Clients et comptes rattach\u00e9s (en valeur nette) </span><span class=\"S7DCC SBD5 S2\" id=\"t4p_214\">171 </span><span class=\"S7DCD SBD5 S2\" id=\"t4q_214\">743 </span><span class=\"S7DCE SBD5 S2\" id=\"t4r_214\">171 </span><span class=\"S7DCF SBD5 S2\" id=\"t4s_214\">743 </span><span class=\"S7DD0 SBD5 S2\" id=\"t4t_214\">- </span><span class=\"S7DD1 SBD5 S2\" id=\"t4u_214\">- </span><span class=\"S5111 SBD5 S2\" id=\"t4v_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S36F5 SBD5 S2\" id=\"t4w_214\">309 </span><span class=\"S7DD2 SBD5 S2\" id=\"t4x_214\">371 </span><span class=\"S7DD3 SBD5 S2\" id=\"t4y_214\">309 </span><span class=\"S7DD4 SBD5 S2\" id=\"t4z_214\">371 </span><span class=\"S7DD5 SBD5 S2\" id=\"t50_214\">- </span><span class=\"S7DD6 SBD5 S2\" id=\"t51_214\">- </span><span class=\"S6AB7 S71F S2\" id=\"t52_214\">TOTAL ACTIF </span><span class=\"S7DD7 S71F S2\" id=\"t53_214\">534 </span><span class=\"S7DD8 S71F S2\" id=\"t54_214\">998 </span><span class=\"S7DD9 S71F S2\" id=\"t55_214\">521 </span><span class=\"S7DDA S71F S2\" id=\"t56_214\">503 </span><span class=\"S7DDB S71F S2\" id=\"t57_214\">13 </span><span class=\"S7DDC S71F S2\" id=\"t58_214\">289 </span><span class=\"S7DDD S71F S2\" id=\"t59_214\">206 </span><span class=\"S1E4E SBD5 S2\" id=\"t5a_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7DDE SBD5 S2\" id=\"t5b_214\">367 </span><span class=\"S7DDF SBD5 S2\" id=\"t5c_214\">954 </span><span class=\"S7DE0 SBD5 S2\" id=\"t5d_214\">367 </span><span class=\"S7DE1 SBD5 S2\" id=\"t5e_214\">954 </span><span class=\"S7DE2 SBD5 S2\" id=\"t5f_214\">- </span><span class=\"S7DE3 SBD5 S2\" id=\"t5g_214\">- </span><span class=\"S1F4B SBD5 S2\" id=\"t5h_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7DE4 SBD5 S2\" id=\"t5i_214\">610 </span><span class=\"S7DE5 SBD5 S2\" id=\"t5j_214\">435 </span><span class=\"S7DE6 SBD5 S2\" id=\"t5k_214\">610 </span><span class=\"S7DE7 SBD5 S2\" id=\"t5l_214\">435 </span><span class=\"S7DE8 SBD5 S2\" id=\"t5m_214\">- </span><span class=\"S7DE9 SBD5 S2\" id=\"t5n_214\">- </span><span class=\"S69A8 S71F S2\" id=\"t5o_214\">TOTAL PASSIF </span><span class=\"S7DEA S71F S2\" id=\"t5p_214\">978 </span><span class=\"S7DEB S71F S2\" id=\"t5q_214\">389 </span><span class=\"S7DEC S71F S2\" id=\"t5r_214\">978 </span><span class=\"S7DED S71F S2\" id=\"t5s_214\">389 </span><span class=\"S7DEE S71F S2\" id=\"t5t_214\">- </span><span class=\"S7DEF S71F S2\" id=\"t5u_214\">- </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f39163": {
   "value": "<span class=\"S7341 S625B S2\" id=\"t7_213\">Dettes fournisseurs et comptes rattach\u00e9s et </span><span class=\"S7CF9 S625B S2\" id=\"t8_213\">Autres passifs courants </span><span class=\"S7342 S625C S2\" id=\"t9_213\">Note </span><span class=\"S7343 S625C S2\" id=\"ta_213\">22 </span><span class=\"S7CFA S625B S2\" id=\"tb_213\">et </span><span class=\"S7CFB S625B S2\" id=\"tc_213\">non </span><span class=\"S7CFC S625B S2\" id=\"td_213\">courants </span><span class=\"S7CFD S2D8 S2\" id=\"te_213\">22.1 \u2013 Dettes fournisseurs et comptes rattach\u00e9s et Autres passifs courants et non courants </span><span class=\"S7CFE SBD4 S2\" id=\"tf_213\">(en milliers d\u2019euros) </span><span class=\"S7CFF S71F S2\" id=\"tg_213\">30/09/2023 </span><span class=\"S7D00 SBD3 S2\" id=\"th_213\">30/09/2022 </span><span class=\"S1EB3 SBD3 S2\" id=\"ti_213\">DETTES FOURNISSEURS ET COMPTES RATTACH\u00c9S </span><span class=\"S7D01 SBD3 S2\" id=\"tj_213\">367 </span><span class=\"S7D02 SBD3 S2\" id=\"tk_213\">954 </span><span class=\"S7D03 SBD3 S2\" id=\"tl_213\">310 </span><span class=\"S751C SBD3 S2\" id=\"tm_213\">833 </span><span class=\"S22E SBD5 S2\" id=\"tn_213\">Avances et acomptes re\u00e7us </span><span class=\"S7D04 SBD5 S2\" id=\"to_213\">221 </span><span class=\"S7D05 SBD5 S2\" id=\"tp_213\">153 </span><span class=\"S7D06 SBD5 S2\" id=\"tq_213\">180 </span><span class=\"S7D07 SBD5 S2\" id=\"tr_213\">393 </span><span class=\"S576B SBD5 S2\" id=\"ts_213\">TVA et autres dettes fiscales </span><span class=\"S7D08 SBD5 S2\" id=\"tt_213\">94 </span><span class=\"S7D09 SBD5 S2\" id=\"tu_213\">281 </span><span class=\"S7D0A SBD5 S2\" id=\"tv_213\">90 </span><span class=\"S7D0B SBD5 S2\" id=\"tw_213\">083 </span><span class=\"S2FE5 SBD5 S2\" id=\"tx_213\">Personnel et organismes sociaux </span><span class=\"S7D0C SBD5 S2\" id=\"ty_213\">109 </span><span class=\"S7D0D SBD5 S2\" id=\"tz_213\">636 </span><span class=\"S7D0E SBD5 S2\" id=\"t10_213\">101 </span><span class=\"S7D0F SBD5 S2\" id=\"t11_213\">626 </span><span class=\"S68A SBD5 S2\" id=\"t12_213\">Passif li\u00e9 aux contrats de locations </span><span class=\"S7D10 SBD5 S2\" id=\"t13_213\">105 </span><span class=\"S7D11 SBD5 S2\" id=\"t14_213\">- </span><span class=\"S7986 SBD5 S2\" id=\"t15_213\">Autres dettes </span><span class=\"S7D12 SBD5 S2\" id=\"t16_213\">128 </span><span class=\"S7D13 SBD5 S2\" id=\"t17_213\">663 </span><span class=\"S7D14 SBD5 S2\" id=\"t18_213\">119 </span><span class=\"S7D15 SBD5 S2\" id=\"t19_213\">045 </span><span class=\"S1E15 SBD3 S2\" id=\"t1a_213\">AUTRES DETTES D\u2019EXPLOITATION </span><span class=\"S7D16 SBD3 S2\" id=\"t1b_213\">553 </span><span class=\"S7D17 SBD3 S2\" id=\"t1c_213\">838 </span><span class=\"S7D18 SBD3 S2\" id=\"t1d_213\">491 </span><span class=\"S7D19 SBD3 S2\" id=\"t1e_213\">147 </span><span class=\"S7D1A SBD5 S2\" id=\"t1f_213\">Ventes immobili\u00e8res et fonds de concours </span><span class=\"S7D1B SBD5 S2\" id=\"t1g_213\">12 </span><span class=\"S7D1C SBD5 S2\" id=\"t1h_213\">688 </span><span class=\"S7D1D SBD5 S2\" id=\"t1i_213\">56 </span><span class=\"S7D1E SBD5 S2\" id=\"t1j_213\">470 </span><span class=\"S3C46 SBD5 S2\" id=\"t1k_213\">Produits constat\u00e9s d\u2019avance divers </span><span class=\"S7599 SBD5 S2\" id=\"t1l_213\">37 </span><span class=\"S759A SBD5 S2\" id=\"t1m_213\">383 </span><span class=\"S759B SBD5 S2\" id=\"t1n_213\">31 </span><span class=\"S759C SBD5 S2\" id=\"t1o_213\">000 </span><span class=\"S1308 SBD3 S2\" id=\"t1p_213\">PRODUITS CONSTAT\u00c9S D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1q_213\">50 </span><span class=\"S759E SBD3 S2\" id=\"t1r_213\">071 </span><span class=\"S759F SBD3 S2\" id=\"t1s_213\">87 </span><span class=\"S75A0 SBD3 S2\" id=\"t1t_213\">470 </span><span class=\"S15AA S71F S2\" id=\"t1u_213\">TOTAL AUTRES PASSIFS </span><span class=\"S75A1 S71F S2\" id=\"t1v_213\">603 </span><span class=\"S75A2 S71F S2\" id=\"t1w_213\">909 </span><span class=\"S75A3 S71F S2\" id=\"t1x_213\">578 </span><span class=\"S75A4 S71F S2\" id=\"t1y_213\">617 </span><span class=\"S3C51 SBD5 S2\" id=\"t1z_213\">Autres passifs courants </span><span class=\"S7D1F SBD5 S2\" id=\"t20_213\">603 </span><span class=\"S7D20 SBD5 S2\" id=\"t21_213\">909 </span><span class=\"S7D21 SBD5 S2\" id=\"t22_213\">578 </span><span class=\"S7D22 SBD5 S2\" id=\"t23_213\">617 </span><span class=\"S3C58 SBD5 S2\" id=\"t24_213\">Autres passifs non courants </span><span class=\"S7D23 SBD5 S2\" id=\"t25_213\">- </span><span class=\"S7D24 SBD5 S2\" id=\"t26_213\">- </span><span class=\"S7D25 S2D2 S2DE S2\" id=\"t27_213\">Les dettes fournisseurs et comptes rattach\u00e9s enregistrent une </span><span class=\"S7D26 S2D2 S2DE S2\" id=\"t28_213\">hausse de 57 </span><span class=\"S7D27 S2D2 S2DE S2\" id=\"t29_213\">121 </span><span class=\"S7D28 S2D2 S2DE S2\" id=\"t2a_213\">milliers d\u2019euros, compte tenu du travail </span><span class=\"S7D29 S2D2 S2DE S2\" id=\"t2b_213\">d\u2019optimisation du besoin en fonds de roulement au cours de </span><span class=\"SF16 S2D2 S2DE S2\" id=\"t2c_213\">l\u2019exercice 2022/2023. </span><span class=\"S7D2A S2D2 S2DE S2\" id=\"t2d_213\">La hausse de 25 </span><span class=\"S7D2B S2D2 S2DE S2\" id=\"t2e_213\">292 </span><span class=\"S7D2C S2D2 S2DE S2\" id=\"t2f_213\">milliers d\u2019euros des \u00ab </span><span class=\"S7D2D S2D2 S2DE S2\" id=\"t2g_213\">Autres passifs courants </span><span class=\"SD7C S2D2 S2DE S2\" id=\"t2h_213\">et non courants </span><span class=\"S7D2E S2D2 S2DE S2\" id=\"t2i_213\">\u00bb s\u2019explique notamment par </span><span class=\"S7D2F S2D2 S2DE S2\" id=\"t2j_213\">: </span><span class=\"S7D30 S2D2 S2DE S2\" id=\"t2k_213\">des avances et acomptes re\u00e7us des clients en hausse de </span><span class=\"S7D31 S2DB S2DE S2\" id=\"t2l_213\">E </span><span class=\"S1C6A S2D2 S2DE S2\" id=\"t2m_213\">40 </span><span class=\"S7D32 S2D2 S2DE S2\" id=\"t2n_213\">760 </span><span class=\"S7D33 S2D2 S2DE S2\" id=\"t2o_213\">milliers d\u2019euros, compte tenu des r\u00e9servations clients </span><span class=\"S7D34 S2D2 S2DE S2\" id=\"t2p_213\">pour la saison d\u2019hiver \u00e0 venir, qui sont plus importantes par </span><span class=\"S7D35 S2D2 S2DE S2\" id=\"t2q_213\">rapport \u00e0 la cl\u00f4ture pr\u00e9c\u00e9dente </span><span class=\"S7D36 S2D2 S2DE S2\" id=\"t2r_213\">; </span><span class=\"S1C7D S2D2 S2DE S2\" id=\"t2s_213\">des autres dettes en hausse de 9 </span><span class=\"S7D37 S2D2 S2DE S2\" id=\"t2t_213\">618 </span><span class=\"S7D38 S2D2 S2DE S2\" id=\"t2u_213\">milliers d\u2019euros </span><span class=\"S7D39 S2D2 S2DE S2\" id=\"t2v_213\">; </span><span class=\"S1C81 S2DB S2DE S2\" id=\"t2w_213\">E </span><span class=\"S7D3A S2D2 S2DE S2\" id=\"t2x_213\">compens\u00e9es en partie par les produits constat\u00e9s d\u2019avance li\u00e9s \u00e0 </span><span class=\"S7D3B S2DB S2DE S2\" id=\"t2y_213\">E </span><span class=\"S7D3C S2D2 S2DE S2\" id=\"t2z_213\">l\u2019activit\u00e9 immobili\u00e8re du Groupe en baisse de - </span><span class=\"S7D3D S2D2 S2DE S2\" id=\"t30_213\">37 </span><span class=\"S7D3E S2D2 S2DE S2\" id=\"t31_213\">399 </span><span class=\"S7D3F S2D2 S2DE S2\" id=\"t32_213\">milliers </span><span class=\"S7D40 S2D2 S2DE S2\" id=\"t33_213\">d\u2019euros, en lien notamment avec l\u2019\u00e9volution les projets en cours </span><span class=\"S7D41 S2D2 S2DE S2\" id=\"t34_213\">sur Center Parcs Europe. </span><span class=\"S7DB4 SBD4 S2\" id=\"t3z_214\">(en milliers d\u2019euros) </span><span class=\"S7DB5 S71F S2\" id=\"t40_214\">30/09/2023 </span><span class=\"S7DB6 SBD3 S2\" id=\"t41_214\">Montants non </span><span class=\"S7DB7 SBD3 S2\" id=\"t42_214\">\u00e9chus ou \u00e9chus </span><span class=\"S7DB8 SBD3 S2\" id=\"t43_214\">depuis - </span><span class=\"S7DB9 SBD3 S2\" id=\"t44_214\">1 </span><span class=\"S7DBA SBD3 S2\" id=\"t45_214\">an </span><span class=\"S7DBB SBD3 S2\" id=\"t46_214\">Montants avec </span><span class=\"S7DBC SBD3 S2\" id=\"t47_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DBD SBD3 S2\" id=\"t48_214\">entre 1 et </span><span class=\"S7DBE SBD3 S2\" id=\"t49_214\">5 </span><span class=\"S7DBF SBD3 S2\" id=\"t4a_214\">ans </span><span class=\"S7DC0 SBD3 S2\" id=\"t4b_214\">Montants avec </span><span class=\"S7DC1 SBD3 S2\" id=\"t4c_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DC2 SBD3 S2\" id=\"t4d_214\">&gt; </span><span class=\"S7DC3 SBD3 S2\" id=\"t4e_214\">5 </span><span class=\"S7DC4 SBD3 S2\" id=\"t4f_214\">ans </span><span class=\"S1F3B SBD5 S2\" id=\"t4g_214\">Autres actifs financiers non courants </span><span class=\"S7DC5 SBD5 S2\" id=\"t4h_214\">53 </span><span class=\"S7DC6 SBD5 S2\" id=\"t4i_214\">884 </span><span class=\"S7DC7 SBD5 S2\" id=\"t4j_214\">40 </span><span class=\"S7DC8 SBD5 S2\" id=\"t4k_214\">390 </span><span class=\"S7DC9 SBD5 S2\" id=\"t4l_214\">13 </span><span class=\"S7DCA SBD5 S2\" id=\"t4m_214\">289 </span><span class=\"S7DCB SBD5 S2\" id=\"t4n_214\">206 </span><span class=\"S3545 SBD5 S2\" id=\"t4o_214\">Clients et comptes rattach\u00e9s (en valeur nette) </span><span class=\"S7DCC SBD5 S2\" id=\"t4p_214\">171 </span><span class=\"S7DCD SBD5 S2\" id=\"t4q_214\">743 </span><span class=\"S7DCE SBD5 S2\" id=\"t4r_214\">171 </span><span class=\"S7DCF SBD5 S2\" id=\"t4s_214\">743 </span><span class=\"S7DD0 SBD5 S2\" id=\"t4t_214\">- </span><span class=\"S7DD1 SBD5 S2\" id=\"t4u_214\">- </span><span class=\"S5111 SBD5 S2\" id=\"t4v_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S36F5 SBD5 S2\" id=\"t4w_214\">309 </span><span class=\"S7DD2 SBD5 S2\" id=\"t4x_214\">371 </span><span class=\"S7DD3 SBD5 S2\" id=\"t4y_214\">309 </span><span class=\"S7DD4 SBD5 S2\" id=\"t4z_214\">371 </span><span class=\"S7DD5 SBD5 S2\" id=\"t50_214\">- </span><span class=\"S7DD6 SBD5 S2\" id=\"t51_214\">- </span><span class=\"S6AB7 S71F S2\" id=\"t52_214\">TOTAL ACTIF </span><span class=\"S7DD7 S71F S2\" id=\"t53_214\">534 </span><span class=\"S7DD8 S71F S2\" id=\"t54_214\">998 </span><span class=\"S7DD9 S71F S2\" id=\"t55_214\">521 </span><span class=\"S7DDA S71F S2\" id=\"t56_214\">503 </span><span class=\"S7DDB S71F S2\" id=\"t57_214\">13 </span><span class=\"S7DDC S71F S2\" id=\"t58_214\">289 </span><span class=\"S7DDD S71F S2\" id=\"t59_214\">206 </span><span class=\"S1E4E SBD5 S2\" id=\"t5a_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7DDE SBD5 S2\" id=\"t5b_214\">367 </span><span class=\"S7DDF SBD5 S2\" id=\"t5c_214\">954 </span><span class=\"S7DE0 SBD5 S2\" id=\"t5d_214\">367 </span><span class=\"S7DE1 SBD5 S2\" id=\"t5e_214\">954 </span><span class=\"S7DE2 SBD5 S2\" id=\"t5f_214\">- </span><span class=\"S7DE3 SBD5 S2\" id=\"t5g_214\">- </span><span class=\"S1F4B SBD5 S2\" id=\"t5h_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7DE4 SBD5 S2\" id=\"t5i_214\">610 </span><span class=\"S7DE5 SBD5 S2\" id=\"t5j_214\">435 </span><span class=\"S7DE6 SBD5 S2\" id=\"t5k_214\">610 </span><span class=\"S7DE7 SBD5 S2\" id=\"t5l_214\">435 </span><span class=\"S7DE8 SBD5 S2\" id=\"t5m_214\">- </span><span class=\"S7DE9 SBD5 S2\" id=\"t5n_214\">- </span><span class=\"S69A8 S71F S2\" id=\"t5o_214\">TOTAL PASSIF </span><span class=\"S7DEA S71F S2\" id=\"t5p_214\">978 </span><span class=\"S7DEB S71F S2\" id=\"t5q_214\">389 </span><span class=\"S7DEC S71F S2\" id=\"t5r_214\">978 </span><span class=\"S7DED S71F S2\" id=\"t5s_214\">389 </span><span class=\"S7DEE S71F S2\" id=\"t5t_214\">- </span><span class=\"S7DEF S71F S2\" id=\"t5u_214\">- </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f39164": {
   "value": "<span class=\"S7341 S625B S2\" id=\"t7_213\">Dettes fournisseurs et comptes rattach\u00e9s et </span><span class=\"S7CF9 S625B S2\" id=\"t8_213\">Autres passifs courants </span><span class=\"S7342 S625C S2\" id=\"t9_213\">Note </span><span class=\"S7343 S625C S2\" id=\"ta_213\">22 </span><span class=\"S7CFA S625B S2\" id=\"tb_213\">et </span><span class=\"S7CFB S625B S2\" id=\"tc_213\">non </span><span class=\"S7CFC S625B S2\" id=\"td_213\">courants </span><span class=\"S7CFD S2D8 S2\" id=\"te_213\">22.1 \u2013 Dettes fournisseurs et comptes rattach\u00e9s et Autres passifs courants et non courants </span><span class=\"S7CFE SBD4 S2\" id=\"tf_213\">(en milliers d\u2019euros) </span><span class=\"S7CFF S71F S2\" id=\"tg_213\">30/09/2023 </span><span class=\"S7D00 SBD3 S2\" id=\"th_213\">30/09/2022 </span><span class=\"S1EB3 SBD3 S2\" id=\"ti_213\">DETTES FOURNISSEURS ET COMPTES RATTACH\u00c9S </span><span class=\"S7D01 SBD3 S2\" id=\"tj_213\">367 </span><span class=\"S7D02 SBD3 S2\" id=\"tk_213\">954 </span><span class=\"S7D03 SBD3 S2\" id=\"tl_213\">310 </span><span class=\"S751C SBD3 S2\" id=\"tm_213\">833 </span><span class=\"S22E SBD5 S2\" id=\"tn_213\">Avances et acomptes re\u00e7us </span><span class=\"S7D04 SBD5 S2\" id=\"to_213\">221 </span><span class=\"S7D05 SBD5 S2\" id=\"tp_213\">153 </span><span class=\"S7D06 SBD5 S2\" id=\"tq_213\">180 </span><span class=\"S7D07 SBD5 S2\" id=\"tr_213\">393 </span><span class=\"S576B SBD5 S2\" id=\"ts_213\">TVA et autres dettes fiscales </span><span class=\"S7D08 SBD5 S2\" id=\"tt_213\">94 </span><span class=\"S7D09 SBD5 S2\" id=\"tu_213\">281 </span><span class=\"S7D0A SBD5 S2\" id=\"tv_213\">90 </span><span class=\"S7D0B SBD5 S2\" id=\"tw_213\">083 </span><span class=\"S2FE5 SBD5 S2\" id=\"tx_213\">Personnel et organismes sociaux </span><span class=\"S7D0C SBD5 S2\" id=\"ty_213\">109 </span><span class=\"S7D0D SBD5 S2\" id=\"tz_213\">636 </span><span class=\"S7D0E SBD5 S2\" id=\"t10_213\">101 </span><span class=\"S7D0F SBD5 S2\" id=\"t11_213\">626 </span><span class=\"S68A SBD5 S2\" id=\"t12_213\">Passif li\u00e9 aux contrats de locations </span><span class=\"S7D10 SBD5 S2\" id=\"t13_213\">105 </span><span class=\"S7D11 SBD5 S2\" id=\"t14_213\">- </span><span class=\"S7986 SBD5 S2\" id=\"t15_213\">Autres dettes </span><span class=\"S7D12 SBD5 S2\" id=\"t16_213\">128 </span><span class=\"S7D13 SBD5 S2\" id=\"t17_213\">663 </span><span class=\"S7D14 SBD5 S2\" id=\"t18_213\">119 </span><span class=\"S7D15 SBD5 S2\" id=\"t19_213\">045 </span><span class=\"S1E15 SBD3 S2\" id=\"t1a_213\">AUTRES DETTES D\u2019EXPLOITATION </span><span class=\"S7D16 SBD3 S2\" id=\"t1b_213\">553 </span><span class=\"S7D17 SBD3 S2\" id=\"t1c_213\">838 </span><span class=\"S7D18 SBD3 S2\" id=\"t1d_213\">491 </span><span class=\"S7D19 SBD3 S2\" id=\"t1e_213\">147 </span><span class=\"S7D1A SBD5 S2\" id=\"t1f_213\">Ventes immobili\u00e8res et fonds de concours </span><span class=\"S7D1B SBD5 S2\" id=\"t1g_213\">12 </span><span class=\"S7D1C SBD5 S2\" id=\"t1h_213\">688 </span><span class=\"S7D1D SBD5 S2\" id=\"t1i_213\">56 </span><span class=\"S7D1E SBD5 S2\" id=\"t1j_213\">470 </span><span class=\"S3C46 SBD5 S2\" id=\"t1k_213\">Produits constat\u00e9s d\u2019avance divers </span><span class=\"S7599 SBD5 S2\" id=\"t1l_213\">37 </span><span class=\"S759A SBD5 S2\" id=\"t1m_213\">383 </span><span class=\"S759B SBD5 S2\" id=\"t1n_213\">31 </span><span class=\"S759C SBD5 S2\" id=\"t1o_213\">000 </span><span class=\"S1308 SBD3 S2\" id=\"t1p_213\">PRODUITS CONSTAT\u00c9S D\u2019AVANCE </span><span class=\"S759D SBD3 S2\" id=\"t1q_213\">50 </span><span class=\"S759E SBD3 S2\" id=\"t1r_213\">071 </span><span class=\"S759F SBD3 S2\" id=\"t1s_213\">87 </span><span class=\"S75A0 SBD3 S2\" id=\"t1t_213\">470 </span><span class=\"S15AA S71F S2\" id=\"t1u_213\">TOTAL AUTRES PASSIFS </span><span class=\"S75A1 S71F S2\" id=\"t1v_213\">603 </span><span class=\"S75A2 S71F S2\" id=\"t1w_213\">909 </span><span class=\"S75A3 S71F S2\" id=\"t1x_213\">578 </span><span class=\"S75A4 S71F S2\" id=\"t1y_213\">617 </span><span class=\"S3C51 SBD5 S2\" id=\"t1z_213\">Autres passifs courants </span><span class=\"S7D1F SBD5 S2\" id=\"t20_213\">603 </span><span class=\"S7D20 SBD5 S2\" id=\"t21_213\">909 </span><span class=\"S7D21 SBD5 S2\" id=\"t22_213\">578 </span><span class=\"S7D22 SBD5 S2\" id=\"t23_213\">617 </span><span class=\"S3C58 SBD5 S2\" id=\"t24_213\">Autres passifs non courants </span><span class=\"S7D23 SBD5 S2\" id=\"t25_213\">- </span><span class=\"S7D24 SBD5 S2\" id=\"t26_213\">- </span><span class=\"S7D25 S2D2 S2DE S2\" id=\"t27_213\">Les dettes fournisseurs et comptes rattach\u00e9s enregistrent une </span><span class=\"S7D26 S2D2 S2DE S2\" id=\"t28_213\">hausse de 57 </span><span class=\"S7D27 S2D2 S2DE S2\" id=\"t29_213\">121 </span><span class=\"S7D28 S2D2 S2DE S2\" id=\"t2a_213\">milliers d\u2019euros, compte tenu du travail </span><span class=\"S7D29 S2D2 S2DE S2\" id=\"t2b_213\">d\u2019optimisation du besoin en fonds de roulement au cours de </span><span class=\"SF16 S2D2 S2DE S2\" id=\"t2c_213\">l\u2019exercice 2022/2023. </span><span class=\"S7D2A S2D2 S2DE S2\" id=\"t2d_213\">La hausse de 25 </span><span class=\"S7D2B S2D2 S2DE S2\" id=\"t2e_213\">292 </span><span class=\"S7D2C S2D2 S2DE S2\" id=\"t2f_213\">milliers d\u2019euros des \u00ab </span><span class=\"S7D2D S2D2 S2DE S2\" id=\"t2g_213\">Autres passifs courants </span><span class=\"SD7C S2D2 S2DE S2\" id=\"t2h_213\">et non courants </span><span class=\"S7D2E S2D2 S2DE S2\" id=\"t2i_213\">\u00bb s\u2019explique notamment par </span><span class=\"S7D2F S2D2 S2DE S2\" id=\"t2j_213\">: </span><span class=\"S7D30 S2D2 S2DE S2\" id=\"t2k_213\">des avances et acomptes re\u00e7us des clients en hausse de </span><span class=\"S7D31 S2DB S2DE S2\" id=\"t2l_213\">E </span><span class=\"S1C6A S2D2 S2DE S2\" id=\"t2m_213\">40 </span><span class=\"S7D32 S2D2 S2DE S2\" id=\"t2n_213\">760 </span><span class=\"S7D33 S2D2 S2DE S2\" id=\"t2o_213\">milliers d\u2019euros, compte tenu des r\u00e9servations clients </span><span class=\"S7D34 S2D2 S2DE S2\" id=\"t2p_213\">pour la saison d\u2019hiver \u00e0 venir, qui sont plus importantes par </span><span class=\"S7D35 S2D2 S2DE S2\" id=\"t2q_213\">rapport \u00e0 la cl\u00f4ture pr\u00e9c\u00e9dente </span><span class=\"S7D36 S2D2 S2DE S2\" id=\"t2r_213\">; </span><span class=\"S1C7D S2D2 S2DE S2\" id=\"t2s_213\">des autres dettes en hausse de 9 </span><span class=\"S7D37 S2D2 S2DE S2\" id=\"t2t_213\">618 </span><span class=\"S7D38 S2D2 S2DE S2\" id=\"t2u_213\">milliers d\u2019euros </span><span class=\"S7D39 S2D2 S2DE S2\" id=\"t2v_213\">; </span><span class=\"S1C81 S2DB S2DE S2\" id=\"t2w_213\">E </span><span class=\"S7D3A S2D2 S2DE S2\" id=\"t2x_213\">compens\u00e9es en partie par les produits constat\u00e9s d\u2019avance li\u00e9s \u00e0 </span><span class=\"S7D3B S2DB S2DE S2\" id=\"t2y_213\">E </span><span class=\"S7D3C S2D2 S2DE S2\" id=\"t2z_213\">l\u2019activit\u00e9 immobili\u00e8re du Groupe en baisse de - </span><span class=\"S7D3D S2D2 S2DE S2\" id=\"t30_213\">37 </span><span class=\"S7D3E S2D2 S2DE S2\" id=\"t31_213\">399 </span><span class=\"S7D3F S2D2 S2DE S2\" id=\"t32_213\">milliers </span><span class=\"S7D40 S2D2 S2DE S2\" id=\"t33_213\">d\u2019euros, en lien notamment avec l\u2019\u00e9volution les projets en cours </span><span class=\"S7D41 S2D2 S2DE S2\" id=\"t34_213\">sur Center Parcs Europe. </span><span class=\"S7341 S625B S2\" id=\"t7_214\">Variation du besoin en fonds de roulement </span><span class=\"S7342 S625C S2\" id=\"t8_214\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_214\">23 </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ta_214\">L\u2019\u00e9volution du besoin en fonds de roulement sur l\u2019exercice 2022/2023 se pr\u00e9sente de la mani\u00e8re suivante </span><span class=\"S7D4A S2D2 S2DE S2\" id=\"tb_214\">: </span><span class=\"S7D4B SBD4 S2\" id=\"tc_214\">(en milliers d\u2019euros) </span><span class=\"S7D4C SBD3 S2\" id=\"td_214\">30/09/2022 </span><span class=\"S7D4D SBD3 S2\" id=\"te_214\">Variation </span><span class=\"S7D4E SBD3 S2\" id=\"tf_214\">cash </span><span class=\"S7D4F SBD3 S2\" id=\"tg_214\">Autres </span><span class=\"S7D50 SBD3 S2\" id=\"th_214\">variations </span><span class=\"S7D51 S71F S2\" id=\"ti_214\">30/09/2023 </span><span class=\"SDC7 SBD5 S2\" id=\"tj_214\">Stocks bruts </span><span class=\"S7D52 SBD5 S2\" id=\"tk_214\">152 </span><span class=\"S7D53 SBD5 S2\" id=\"tl_214\">047 </span><span class=\"S7D54 SBD5 S2\" id=\"tm_214\">18 </span><span class=\"S7D55 SBD5 S2\" id=\"tn_214\">310 </span><span class=\"S7D56 SBD5 S2\" id=\"to_214\">- </span><span class=\"S7D57 SBD5 S2\" id=\"tp_214\">1 </span><span class=\"S7976 SBD5 S2\" id=\"tq_214\">454 </span><span class=\"S7D58 SBD5 S2\" id=\"tr_214\">168 </span><span class=\"S7D59 SBD5 S2\" id=\"ts_214\">903 </span><span class=\"S19BB SBD5 S2\" id=\"tt_214\">D\u00e9pr\u00e9ciation des stocks </span><span class=\"S7D5A SBD5 S2\" id=\"tu_214\">- </span><span class=\"S7D5B SBD5 S2\" id=\"tv_214\">5 </span><span class=\"S7D5C SBD5 S2\" id=\"tw_214\">119 </span><span class=\"S7D5D SBD5 S2\" id=\"tx_214\">- </span><span class=\"S7D5E SBD5 S2\" id=\"ty_214\">27 </span><span class=\"S7D5F SBD5 S2\" id=\"tz_214\">901 </span><span class=\"S7D60 SBD5 S2\" id=\"t10_214\">11 </span><span class=\"S7D61 SBD5 S2\" id=\"t11_214\">- </span><span class=\"S7D62 SBD5 S2\" id=\"t12_214\">33 </span><span class=\"S7D63 SBD5 S2\" id=\"t13_214\">009 </span><span class=\"S24F3 SBD3 S2\" id=\"t14_214\">VALEUR NETTE DES STOCKS </span><span class=\"S7D64 SBD3 S2\" id=\"t15_214\">146 </span><span class=\"S7D65 SBD3 S2\" id=\"t16_214\">928 </span><span class=\"S7D66 SBD3 S2\" id=\"t17_214\">- </span><span class=\"S7D67 SBD3 S2\" id=\"t18_214\">9 </span><span class=\"S7D68 SBD3 S2\" id=\"t19_214\">591 </span><span class=\"S7D69 SBD3 S2\" id=\"t1a_214\">- </span><span class=\"S7D6A SBD3 S2\" id=\"t1b_214\">1 </span><span class=\"S7D6B SBD3 S2\" id=\"t1c_214\">443 </span><span class=\"S7D6C SBD3 S2\" id=\"t1d_214\">135 </span><span class=\"S63C8 SBD3 S2\" id=\"t1e_214\">894 </span><span class=\"S2BF8 SBD5 S2\" id=\"t1f_214\">Cr\u00e9ances clients et comptes rattach\u00e9s </span><span class=\"S7D6D SBD5 S2\" id=\"t1g_214\">202 </span><span class=\"S7D6E SBD5 S2\" id=\"t1h_214\">876 </span><span class=\"S7D6F SBD5 S2\" id=\"t1i_214\">- </span><span class=\"S7D70 SBD5 S2\" id=\"t1j_214\">4 </span><span class=\"S7D71 SBD5 S2\" id=\"t1k_214\">201 </span><span class=\"S7D72 SBD5 S2\" id=\"t1l_214\">- </span><span class=\"S7D73 SBD5 S2\" id=\"t1m_214\">26 </span><span class=\"S7D74 SBD5 S2\" id=\"t1n_214\">932 </span><span class=\"S5DBD SBD5 S2\" id=\"t1o_214\">171 </span><span class=\"S5DBE SBD5 S2\" id=\"t1p_214\">743 </span><span class=\"S1EBC SBD5 S2\" id=\"t1q_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S7D75 SBD5 S2\" id=\"t1r_214\">351 </span><span class=\"S7D76 SBD5 S2\" id=\"t1s_214\">600 </span><span class=\"S7D77 SBD5 S2\" id=\"t1t_214\">- </span><span class=\"S7D78 SBD5 S2\" id=\"t1u_214\">106 </span><span class=\"S7D79 SBD5 S2\" id=\"t1v_214\">- </span><span class=\"S7D7A SBD5 S2\" id=\"t1w_214\">42 </span><span class=\"S7D7B SBD5 S2\" id=\"t1x_214\">123 </span><span class=\"S5E0C SBD5 S2\" id=\"t1y_214\">309 </span><span class=\"S2BFC SBD5 S2\" id=\"t1z_214\">371 </span><span class=\"S1EBF SBD3 S2\" id=\"t20_214\">TOTAL DES ACTIFS DU BFR </span><span class=\"S7D7C SBD3 S2\" id=\"t21_214\">A </span><span class=\"S7D7D SBD3 S2\" id=\"t22_214\">701 </span><span class=\"S7D7E SBD3 S2\" id=\"t23_214\">404 </span><span class=\"S7D7F SBD3 S2\" id=\"t24_214\">- </span><span class=\"S7D80 SBD3 S2\" id=\"t25_214\">13 </span><span class=\"S7D81 SBD3 S2\" id=\"t26_214\">898 </span><span class=\"S7D82 SBD3 S2\" id=\"t27_214\">- </span><span class=\"S7D83 SBD3 S2\" id=\"t28_214\">70 </span><span class=\"S7D84 SBD3 S2\" id=\"t29_214\">498 </span><span class=\"S5E0F SBD3 S2\" id=\"t2a_214\">617 </span><span class=\"S5A40 SBD3 S2\" id=\"t2b_214\">008 </span><span class=\"S5D20 SBD5 S2\" id=\"t2c_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7D85 SBD5 S2\" id=\"t2d_214\">310 </span><span class=\"S7D86 SBD5 S2\" id=\"t2e_214\">833 </span><span class=\"S7D87 SBD5 S2\" id=\"t2f_214\">43 </span><span class=\"S7D88 SBD5 S2\" id=\"t2g_214\">130 </span><span class=\"S7D89 SBD5 S2\" id=\"t2h_214\">13 </span><span class=\"S7D8A SBD5 S2\" id=\"t2i_214\">991 </span><span class=\"S7D8B SBD5 S2\" id=\"t2j_214\">367 </span><span class=\"S5D25 SBD5 S2\" id=\"t2k_214\">954 </span><span class=\"S273B SBD5 S2\" id=\"t2l_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7D8C SBD5 S2\" id=\"t2m_214\">586 </span><span class=\"S7D8D SBD5 S2\" id=\"t2n_214\">685 </span><span class=\"S7D8E SBD5 S2\" id=\"t2o_214\">25 </span><span class=\"S7D8F SBD5 S2\" id=\"t2p_214\">267 </span><span class=\"S7D90 SBD5 S2\" id=\"t2q_214\">- </span><span class=\"S7D91 SBD5 S2\" id=\"t2r_214\">1 </span><span class=\"S7D92 SBD5 S2\" id=\"t2s_214\">517 </span><span class=\"S7D93 SBD5 S2\" id=\"t2t_214\">610 </span><span class=\"S5D2C SBD5 S2\" id=\"t2u_214\">435 </span><span class=\"S4A0A SBD3 S2\" id=\"t2v_214\">TOTAL DES PASSIFS DU BFR </span><span class=\"S7D94 SBD3 S2\" id=\"t2w_214\">B </span><span class=\"S7D95 SBD3 S2\" id=\"t2x_214\">897 </span><span class=\"S7D96 SBD3 S2\" id=\"t2y_214\">518 </span><span class=\"S7D97 SBD3 S2\" id=\"t2z_214\">68 </span><span class=\"S7D98 SBD3 S2\" id=\"t30_214\">397 </span><span class=\"S7D99 SBD3 S2\" id=\"t31_214\">12 </span><span class=\"S7D9A SBD3 S2\" id=\"t32_214\">474 </span><span class=\"S5D2F SBD3 S2\" id=\"t33_214\">978 </span><span class=\"S5D30 SBD3 S2\" id=\"t34_214\">389 </span><span class=\"SCE7 S71F S2\" id=\"t35_214\">BESOIN EN FONDS DE ROULEMENT </span><span class=\"S7D9B S71F S2\" id=\"t36_214\">A-B </span><span class=\"S7D9C S71F S2\" id=\"t37_214\">- </span><span class=\"S7D9D S71F S2\" id=\"t38_214\">196 </span><span class=\"S7D9E S71F S2\" id=\"t39_214\">113 </span><span class=\"S7D9F S71F S2\" id=\"t3a_214\">- </span><span class=\"S7DA0 S71F S2\" id=\"t3b_214\">82 </span><span class=\"S7DA1 S71F S2\" id=\"t3c_214\">295 </span><span class=\"S7DA2 S71F S2\" id=\"t3d_214\">- </span><span class=\"S7DA3 S71F S2\" id=\"t3e_214\">82 </span><span class=\"S7DA4 S71F S2\" id=\"t3f_214\">972 </span><span class=\"S7DA5 S71F S2\" id=\"t3g_214\">- </span><span class=\"S5DD8 S71F S2\" id=\"t3h_214\">361 </span><span class=\"S5DD9 S71F S2\" id=\"t3i_214\">380 </span><span class=\"S7DA6 S1ABE S2\" id=\"t3j_214\">dont variation des dettes et cr\u00e9ances non op\u00e9rationnelles </span><span class=\"S7DA7 S1ABE S2\" id=\"t3k_214\">41 </span><span class=\"S7DA8 S1ABE S2\" id=\"t3l_214\">227 </span><span class=\"S7DA9 S1ABE S2\" id=\"t3m_214\">- </span><span class=\"S7DAA S1ABE S2\" id=\"t3n_214\">- </span><span class=\"S7DAB S1ABE S2\" id=\"t3o_214\">dont variation des dettes et cr\u00e9ances op\u00e9rationnelles </span><span class=\"S7DAC S1ABE S2\" id=\"t3p_214\">- </span><span class=\"S7DAD S1ABE S2\" id=\"t3q_214\">123 </span><span class=\"S7DAE S1ABE S2\" id=\"t3r_214\">521 </span><span class=\"S7DAF S1ABE S2\" id=\"t3s_214\">- </span><span class=\"S7DB0 S1ABE S2\" id=\"t3t_214\">- </span><span class=\"S7DB1 S2D2 S2DE S2\" id=\"t3u_214\">Les autres variations incluent essentiellement des reclassements bilanciels, ainsi que des effets des changes ou l\u2019incidence de changements </span><span class=\"SE0F S2D2 S2DE S2\" id=\"t3v_214\">de p\u00e9rim\u00e8tre. </span><span class=\"S7DB2 S625B S2\" id=\"t3w_214\">\u00c9ch\u00e9ancier des cr\u00e9ances et des dettes </span><span class=\"S2EA1 S625C S2\" id=\"t3x_214\">Note </span><span class=\"S7DB3 S625C S2\" id=\"t3y_214\">24 </span><span class=\"S7DB4 SBD4 S2\" id=\"t3z_214\">(en milliers d\u2019euros) </span><span class=\"S7DB5 S71F S2\" id=\"t40_214\">30/09/2023 </span><span class=\"S7DB6 SBD3 S2\" id=\"t41_214\">Montants non </span><span class=\"S7DB7 SBD3 S2\" id=\"t42_214\">\u00e9chus ou \u00e9chus </span><span class=\"S7DB8 SBD3 S2\" id=\"t43_214\">depuis - </span><span class=\"S7DB9 SBD3 S2\" id=\"t44_214\">1 </span><span class=\"S7DBA SBD3 S2\" id=\"t45_214\">an </span><span class=\"S7DBB SBD3 S2\" id=\"t46_214\">Montants avec </span><span class=\"S7DBC SBD3 S2\" id=\"t47_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DBD SBD3 S2\" id=\"t48_214\">entre 1 et </span><span class=\"S7DBE SBD3 S2\" id=\"t49_214\">5 </span><span class=\"S7DBF SBD3 S2\" id=\"t4a_214\">ans </span><span class=\"S7DC0 SBD3 S2\" id=\"t4b_214\">Montants avec </span><span class=\"S7DC1 SBD3 S2\" id=\"t4c_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DC2 SBD3 S2\" id=\"t4d_214\">&gt; </span><span class=\"S7DC3 SBD3 S2\" id=\"t4e_214\">5 </span><span class=\"S7DC4 SBD3 S2\" id=\"t4f_214\">ans </span><span class=\"S1F3B SBD5 S2\" id=\"t4g_214\">Autres actifs financiers non courants </span><span class=\"S7DC5 SBD5 S2\" id=\"t4h_214\">53 </span><span class=\"S7DC6 SBD5 S2\" id=\"t4i_214\">884 </span><span class=\"S7DC7 SBD5 S2\" id=\"t4j_214\">40 </span><span class=\"S7DC8 SBD5 S2\" id=\"t4k_214\">390 </span><span class=\"S7DC9 SBD5 S2\" id=\"t4l_214\">13 </span><span class=\"S7DCA SBD5 S2\" id=\"t4m_214\">289 </span><span class=\"S7DCB SBD5 S2\" id=\"t4n_214\">206 </span><span class=\"S3545 SBD5 S2\" id=\"t4o_214\">Clients et comptes rattach\u00e9s (en valeur nette) </span><span class=\"S7DCC SBD5 S2\" id=\"t4p_214\">171 </span><span class=\"S7DCD SBD5 S2\" id=\"t4q_214\">743 </span><span class=\"S7DCE SBD5 S2\" id=\"t4r_214\">171 </span><span class=\"S7DCF SBD5 S2\" id=\"t4s_214\">743 </span><span class=\"S7DD0 SBD5 S2\" id=\"t4t_214\">- </span><span class=\"S7DD1 SBD5 S2\" id=\"t4u_214\">- </span><span class=\"S5111 SBD5 S2\" id=\"t4v_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S36F5 SBD5 S2\" id=\"t4w_214\">309 </span><span class=\"S7DD2 SBD5 S2\" id=\"t4x_214\">371 </span><span class=\"S7DD3 SBD5 S2\" id=\"t4y_214\">309 </span><span class=\"S7DD4 SBD5 S2\" id=\"t4z_214\">371 </span><span class=\"S7DD5 SBD5 S2\" id=\"t50_214\">- </span><span class=\"S7DD6 SBD5 S2\" id=\"t51_214\">- </span><span class=\"S6AB7 S71F S2\" id=\"t52_214\">TOTAL ACTIF </span><span class=\"S7DD7 S71F S2\" id=\"t53_214\">534 </span><span class=\"S7DD8 S71F S2\" id=\"t54_214\">998 </span><span class=\"S7DD9 S71F S2\" id=\"t55_214\">521 </span><span class=\"S7DDA S71F S2\" id=\"t56_214\">503 </span><span class=\"S7DDB S71F S2\" id=\"t57_214\">13 </span><span class=\"S7DDC S71F S2\" id=\"t58_214\">289 </span><span class=\"S7DDD S71F S2\" id=\"t59_214\">206 </span><span class=\"S1E4E SBD5 S2\" id=\"t5a_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7DDE SBD5 S2\" id=\"t5b_214\">367 </span><span class=\"S7DDF SBD5 S2\" id=\"t5c_214\">954 </span><span class=\"S7DE0 SBD5 S2\" id=\"t5d_214\">367 </span><span class=\"S7DE1 SBD5 S2\" id=\"t5e_214\">954 </span><span class=\"S7DE2 SBD5 S2\" id=\"t5f_214\">- </span><span class=\"S7DE3 SBD5 S2\" id=\"t5g_214\">- </span><span class=\"S1F4B SBD5 S2\" id=\"t5h_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7DE4 SBD5 S2\" id=\"t5i_214\">610 </span><span class=\"S7DE5 SBD5 S2\" id=\"t5j_214\">435 </span><span class=\"S7DE6 SBD5 S2\" id=\"t5k_214\">610 </span><span class=\"S7DE7 SBD5 S2\" id=\"t5l_214\">435 </span><span class=\"S7DE8 SBD5 S2\" id=\"t5m_214\">- </span><span class=\"S7DE9 SBD5 S2\" id=\"t5n_214\">- </span><span class=\"S69A8 S71F S2\" id=\"t5o_214\">TOTAL PASSIF </span><span class=\"S7DEA S71F S2\" id=\"t5p_214\">978 </span><span class=\"S7DEB S71F S2\" id=\"t5q_214\">389 </span><span class=\"S7DEC S71F S2\" id=\"t5r_214\">978 </span><span class=\"S7DED S71F S2\" id=\"t5s_214\">389 </span><span class=\"S7DEE S71F S2\" id=\"t5t_214\">- </span><span class=\"S7DEF S71F S2\" id=\"t5u_214\">- </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f39438": {
   "value": "<span class=\"S7DB2 S625B S2\" id=\"t3w_214\">\u00c9ch\u00e9ancier des cr\u00e9ances et des dettes </span><span class=\"S2EA1 S625C S2\" id=\"t3x_214\">Note </span><span class=\"S7DB3 S625C S2\" id=\"t3y_214\">24 </span><span class=\"S7DB4 SBD4 S2\" id=\"t3z_214\">(en milliers d\u2019euros) </span><span class=\"S7DB5 S71F S2\" id=\"t40_214\">30/09/2023 </span><span class=\"S7DB6 SBD3 S2\" id=\"t41_214\">Montants non </span><span class=\"S7DB7 SBD3 S2\" id=\"t42_214\">\u00e9chus ou \u00e9chus </span><span class=\"S7DB8 SBD3 S2\" id=\"t43_214\">depuis - </span><span class=\"S7DB9 SBD3 S2\" id=\"t44_214\">1 </span><span class=\"S7DBA SBD3 S2\" id=\"t45_214\">an </span><span class=\"S7DBB SBD3 S2\" id=\"t46_214\">Montants avec </span><span class=\"S7DBC SBD3 S2\" id=\"t47_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DBD SBD3 S2\" id=\"t48_214\">entre 1 et </span><span class=\"S7DBE SBD3 S2\" id=\"t49_214\">5 </span><span class=\"S7DBF SBD3 S2\" id=\"t4a_214\">ans </span><span class=\"S7DC0 SBD3 S2\" id=\"t4b_214\">Montants avec </span><span class=\"S7DC1 SBD3 S2\" id=\"t4c_214\">une ant\u00e9riorit\u00e9 </span><span class=\"S7DC2 SBD3 S2\" id=\"t4d_214\">&gt; </span><span class=\"S7DC3 SBD3 S2\" id=\"t4e_214\">5 </span><span class=\"S7DC4 SBD3 S2\" id=\"t4f_214\">ans </span><span class=\"S1F3B SBD5 S2\" id=\"t4g_214\">Autres actifs financiers non courants </span><span class=\"S7DC5 SBD5 S2\" id=\"t4h_214\">53 </span><span class=\"S7DC6 SBD5 S2\" id=\"t4i_214\">884 </span><span class=\"S7DC7 SBD5 S2\" id=\"t4j_214\">40 </span><span class=\"S7DC8 SBD5 S2\" id=\"t4k_214\">390 </span><span class=\"S7DC9 SBD5 S2\" id=\"t4l_214\">13 </span><span class=\"S7DCA SBD5 S2\" id=\"t4m_214\">289 </span><span class=\"S7DCB SBD5 S2\" id=\"t4n_214\">206 </span><span class=\"S3545 SBD5 S2\" id=\"t4o_214\">Clients et comptes rattach\u00e9s (en valeur nette) </span><span class=\"S7DCC SBD5 S2\" id=\"t4p_214\">171 </span><span class=\"S7DCD SBD5 S2\" id=\"t4q_214\">743 </span><span class=\"S7DCE SBD5 S2\" id=\"t4r_214\">171 </span><span class=\"S7DCF SBD5 S2\" id=\"t4s_214\">743 </span><span class=\"S7DD0 SBD5 S2\" id=\"t4t_214\">- </span><span class=\"S7DD1 SBD5 S2\" id=\"t4u_214\">- </span><span class=\"S5111 SBD5 S2\" id=\"t4v_214\">Autres actifs courants et actifs financiers courants </span><span class=\"S36F5 SBD5 S2\" id=\"t4w_214\">309 </span><span class=\"S7DD2 SBD5 S2\" id=\"t4x_214\">371 </span><span class=\"S7DD3 SBD5 S2\" id=\"t4y_214\">309 </span><span class=\"S7DD4 SBD5 S2\" id=\"t4z_214\">371 </span><span class=\"S7DD5 SBD5 S2\" id=\"t50_214\">- </span><span class=\"S7DD6 SBD5 S2\" id=\"t51_214\">- </span><span class=\"S6AB7 S71F S2\" id=\"t52_214\">TOTAL ACTIF </span><span class=\"S7DD7 S71F S2\" id=\"t53_214\">534 </span><span class=\"S7DD8 S71F S2\" id=\"t54_214\">998 </span><span class=\"S7DD9 S71F S2\" id=\"t55_214\">521 </span><span class=\"S7DDA S71F S2\" id=\"t56_214\">503 </span><span class=\"S7DDB S71F S2\" id=\"t57_214\">13 </span><span class=\"S7DDC S71F S2\" id=\"t58_214\">289 </span><span class=\"S7DDD S71F S2\" id=\"t59_214\">206 </span><span class=\"S1E4E SBD5 S2\" id=\"t5a_214\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S7DDE SBD5 S2\" id=\"t5b_214\">367 </span><span class=\"S7DDF SBD5 S2\" id=\"t5c_214\">954 </span><span class=\"S7DE0 SBD5 S2\" id=\"t5d_214\">367 </span><span class=\"S7DE1 SBD5 S2\" id=\"t5e_214\">954 </span><span class=\"S7DE2 SBD5 S2\" id=\"t5f_214\">- </span><span class=\"S7DE3 SBD5 S2\" id=\"t5g_214\">- </span><span class=\"S1F4B SBD5 S2\" id=\"t5h_214\">Autres passifs courants et passifs financiers courants </span><span class=\"S7DE4 SBD5 S2\" id=\"t5i_214\">610 </span><span class=\"S7DE5 SBD5 S2\" id=\"t5j_214\">435 </span><span class=\"S7DE6 SBD5 S2\" id=\"t5k_214\">610 </span><span class=\"S7DE7 SBD5 S2\" id=\"t5l_214\">435 </span><span class=\"S7DE8 SBD5 S2\" id=\"t5m_214\">- </span><span class=\"S7DE9 SBD5 S2\" id=\"t5n_214\">- </span><span class=\"S69A8 S71F S2\" id=\"t5o_214\">TOTAL PASSIF </span><span class=\"S7DEA S71F S2\" id=\"t5p_214\">978 </span><span class=\"S7DEB S71F S2\" id=\"t5q_214\">389 </span><span class=\"S7DEC S71F S2\" id=\"t5r_214\">978 </span><span class=\"S7DED S71F S2\" id=\"t5s_214\">389 </span><span class=\"S7DEE S71F S2\" id=\"t5t_214\">- </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f39647": {
   "value": "<span class=\"S749C S625B S2\" id=\"t7_216\">Achats et services ext\u00e9rieurs </span><span class=\"S7342 S625C S2\" id=\"t8_216\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_216\">26 </span><span class=\"S749D SBD4 S2\" id=\"ta_216\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_216\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_216\">Exercice 2021/2022 </span><span class=\"S1EAA SBD5 S2\" id=\"td_216\">Co\u00fbts des marchandises vendues du tourisme </span><span class=\"S7E27 SBD5 S2\" id=\"te_216\">- </span><span class=\"S74A0 SBD5 S2\" id=\"tf_216\">57 </span><span class=\"S74A1 SBD5 S2\" id=\"tg_216\">393 </span><span class=\"S7E28 SBD5 S2\" id=\"th_216\">- </span><span class=\"S74A2 SBD5 S2\" id=\"ti_216\">56 </span><span class=\"S74A3 SBD5 S2\" id=\"tj_216\">573 </span><span class=\"S8DA SBD5 S2\" id=\"tk_216\">Co\u00fbts des stocks vendus du d\u00e9veloppement immobilier </span><span class=\"S7E29 SBD5 S2\" id=\"tl_216\">- </span><span class=\"S7E2A SBD5 S2\" id=\"tm_216\">79 </span><span class=\"S74A5 SBD5 S2\" id=\"tn_216\">320 </span><span class=\"S7E2B SBD5 S2\" id=\"to_216\">- </span><span class=\"S7E2C SBD5 S2\" id=\"tp_216\">92 </span><span class=\"S7452 SBD5 S2\" id=\"tq_216\">345 </span><span class=\"S5E70 SBD5 S2\" id=\"tr_216\">Loyers propri\u00e9taires et autres charges de copropri\u00e9t\u00e9 </span><span class=\"S7E2D SBD6 S2\" id=\"ts_216\">(1) </span><span class=\"S7E2E SBD5 S2\" id=\"tt_216\">- </span><span class=\"S7DF3 SBD5 S2\" id=\"tu_216\">154 </span><span class=\"S78E7 SBD5 S2\" id=\"tv_216\">019 </span><span class=\"S7E2F SBD5 S2\" id=\"tw_216\">- </span><span class=\"S7DF4 SBD5 S2\" id=\"tx_216\">121 </span><span class=\"S745C SBD5 S2\" id=\"ty_216\">812 </span><span class=\"S6BF3 SBD5 S2\" id=\"tz_216\">Sous-traitance des prestations de services </span><span class=\"S7E30 SBD6 S2\" id=\"t10_216\">(2) </span><span class=\"S7E31 SBD5 S2\" id=\"t11_216\">- </span><span class=\"S7DF5 SBD5 S2\" id=\"t12_216\">130 </span><span class=\"S7618 SBD5 S2\" id=\"t13_216\">263 </span><span class=\"S7E32 SBD5 S2\" id=\"t14_216\">- </span><span class=\"S7DF6 SBD5 S2\" id=\"t15_216\">107 </span><span class=\"S7351 SBD5 S2\" id=\"t16_216\">694 </span><span class=\"S2363 SBD5 S2\" id=\"t17_216\">Publicit\u00e9 et honoraires </span><span class=\"S7E33 SBD5 S2\" id=\"t18_216\">- </span><span class=\"S761A SBD5 S2\" id=\"t19_216\">138 </span><span class=\"S761B SBD5 S2\" id=\"t1a_216\">698 </span><span class=\"S7E34 SBD5 S2\" id=\"t1b_216\">- </span><span class=\"S761C SBD5 S2\" id=\"t1c_216\">160 </span><span class=\"S7355 SBD5 S2\" id=\"t1d_216\">100 </span><span class=\"S49E7 SBD5 S2\" id=\"t1e_216\">Autres (dont achats de s\u00e9jours) </span><span class=\"S7E35 SBD5 S2\" id=\"t1f_216\">- </span><span class=\"S78E9 SBD5 S2\" id=\"t1g_216\">223 </span><span class=\"S78EA SBD5 S2\" id=\"t1h_216\">975 </span><span class=\"S7E36 SBD5 S2\" id=\"t1i_216\">- </span><span class=\"S78EB SBD5 S2\" id=\"t1j_216\">153 408 </span><span class=\"SF5A S71F S2\" id=\"t1k_216\">TOTAL </span><span class=\"S7E37 S71F S2\" id=\"t1l_216\">- </span><span class=\"S7E38 S71F S2\" id=\"t1m_216\">783 </span><span class=\"S7E39 S71F S2\" id=\"t1n_216\">668 </span><span class=\"S5E8D S71F S2\" id=\"t1o_216\">- </span><span class=\"S5E8E S71F S2\" id=\"t1p_216\">691 </span><span class=\"S5E8F S71F S2\" id=\"t1q_216\">932 </span><span class=\"S7E3A SCAF S2\" id=\"t1r_216\">Compte tenu de l\u2019application de la norme IFRS </span><span class=\"S7E3B SCAF S2\" id=\"t1s_216\">16, le poste \u00ab </span><span class=\"S7E3C SCAF S2\" id=\"t1t_216\">Loyers propri\u00e9taires et autres charges de copropri\u00e9t\u00e9 </span><span class=\"S7E3D SCAF S2\" id=\"t1u_216\">\u00bb inclut les loyers variables, ceux portant sur des actifs de faible </span><span class=\"S7E3E SCB0 S2\" id=\"t1v_216\">(1) </span><span class=\"S7E3F SCAF S2\" id=\"t1w_216\">valeur, ainsi que les charges de copropri\u00e9t\u00e9. Il n\u2019inclut pas le montant des loyers fixes pay\u00e9s par le Groupe \u00e0 ses investisseurs institutionnels ou particuliers. </span><span class=\"S7E40 SCAF S2\" id=\"t1x_216\">Inclut essentiellement les prestations de restauration, nettoyage, linge. </span><span class=\"S7E41 SCB0 S2\" id=\"t1y_216\">(2) </span><span class=\"S7E42 S2D2 S2DE S2\" id=\"t1z_216\">Les achats et services ext\u00e9rieurs sont en hausse de - </span><span class=\"S7E43 S2D2 S2DE S2\" id=\"t20_216\">91 </span><span class=\"S7E44 S2D2 S2DE S2\" id=\"t21_216\">736 </span><span class=\"S7E45 S2D2 S2DE S2\" id=\"t22_216\">milliers </span><span class=\"S3B3C S2D2 S2DE S2\" id=\"t23_216\">d\u2019euros par rapport \u00e0 l\u2019exercice 2021/2022. </span><span class=\"S7E46 S2D2 S2DE S2\" id=\"t24_216\">Cette \u00e9volution est li\u00e9e \u00e0 la croissance du chiffre d\u2019affaires </span><span class=\"S5D39 S2D2 S2DE S2\" id=\"t25_216\">en </span><span class=\"S7E47 S2D2 S2DE S2\" id=\"t26_216\">2022/2023 par rapport \u00e0 </span><span class=\"S7E48 S2D2 S2DE S2\" id=\"t27_216\">2021/2022. </span><span class=\"SAC1 S2D2 S2DE S2\" id=\"t28_216\">Cela se traduit par </span><span class=\"S7E49 S2D2 S2DE S2\" id=\"t29_216\">: </span><span class=\"S7E4A S2D2 S2DE S2\" id=\"t2a_216\">des frais de publicit\u00e9 et honoraires de gestion en hausse de </span><span class=\"SACD S2DB S2DE S2\" id=\"t2b_216\">E </span><span class=\"S7E4B S2D2 S2DE S2\" id=\"t2c_216\">- </span><span class=\"S7E4C S2D2 S2DE S2\" id=\"t2d_216\">32 </span><span class=\"S7E4D S2D2 S2DE S2\" id=\"t2e_216\">415 </span><span class=\"S7E4E S2D2 S2DE S2\" id=\"t2f_216\">milliers d\u2019euros </span><span class=\"S7E4F S2D2 S2DE S2\" id=\"t2g_216\">; </span><span class=\"S7E50 S2D2 S2DE S2\" id=\"t2h_216\">des frais de sous-traitance des prestations de services en hausse </span><span class=\"S7E51 S2DB S2DE S2\" id=\"t2i_216\">E </span><span class=\"S4AC6 S2D2 S2DE S2\" id=\"t2j_216\">de - </span><span class=\"S7E52 S2D2 S2DE S2\" id=\"t2k_216\">22 </span><span class=\"S7E53 S2D2 S2DE S2\" id=\"t2l_216\">569 </span><span class=\"S7E54 S2D2 S2DE S2\" id=\"t2m_216\">milliers d\u2019euros </span><span class=\"S7E55 S2D2 S2DE S2\" id=\"t2n_216\">; </span><span class=\"S7E56 S2D2 S2DE S2\" id=\"t2o_216\">des co\u00fbts des marchandises vendues du tourisme en hausse de </span><span class=\"S4F25 S2DB S2DE S2\" id=\"t2p_216\">E </span><span class=\"S7E57 S2D2 S2DE S2\" id=\"t2q_216\">- </span><span class=\"S7E58 S2D2 S2DE S2\" id=\"t2r_216\">820 </span><span class=\"S7E59 S2D2 S2DE S2\" id=\"t2s_216\">milliers d\u2019euros </span><span class=\"S7E5A S2D2 S2DE S2\" id=\"t2t_216\">; </span><span class=\"S7E5B S2D2 S2DE S2\" id=\"t2u_216\">des loyers propri\u00e9taires et autres charges de copropri\u00e9t\u00e9 en </span><span class=\"S7E5C S2DB S2DE S2\" id=\"t2v_216\">E </span><span class=\"S1B5C S2D2 S2DE S2\" id=\"t2w_216\">hausse de - </span><span class=\"S7E5D S2D2 S2DE S2\" id=\"t2x_216\">32 </span><span class=\"S7E5E S2D2 S2DE S2\" id=\"t2y_216\">207 </span><span class=\"S7E5F S2D2 S2DE S2\" id=\"t2z_216\">milliers d\u2019euros </span><span class=\"S7E60 S2D2 S2DE S2\" id=\"t30_216\">; </span><span class=\"S7E61 S2D2 S2DE S2\" id=\"t31_216\">ainsi que des achats de s\u00e9jours en hausse de - </span><span class=\"S7E62 S2D2 S2DE S2\" id=\"t32_216\">16 </span><span class=\"S7E63 S2D2 S2DE S2\" id=\"t33_216\">750 </span><span class=\"S7E64 S2D2 S2DE S2\" id=\"t34_216\">milliers </span><span class=\"S7E65 S2DB S2DE S2\" id=\"t35_216\">E </span><span class=\"S160D S2D2 S2DE S2\" id=\"t36_216\">d\u2019euros. </span><span class=\"S7E66 S2D2 S2DE S2\" id=\"t37_216\">Par ailleurs, il est \u00e0 noter la baisse de 13 </span><span class=\"S7E67 S2D2 S2DE S2\" id=\"t38_216\">025 </span><span class=\"S7E68 S2D2 S2DE S2\" id=\"t39_216\">milliers d\u2019euros des </span><span class=\"S7E69 S2D2 S2DE S2\" id=\"t3a_216\">co\u00fbts des stocks vendus du d\u00e9veloppement immobilier, ce qui est </span><span class=\"S7E6A S2D2 S2DE S2\" id=\"t3b_216\">d\u00fb </span><span class=\"S7E6B S2D2 S2DE S2\" id=\"t3c_216\">\u00e0 </span><span class=\"S7E6C S2D2 S2DE S2\" id=\"t3d_216\">des </span><span class=\"S7E6D S2D2 S2DE S2\" id=\"t3e_216\">ventes </span><span class=\"S7E6E S2D2 S2DE S2\" id=\"t3f_216\">sur </span><span class=\"S7E6F S2D2 S2DE S2\" id=\"t3g_216\">des </span><span class=\"S7E70 S2D2 S2DE S2\" id=\"t3h_216\">programmes </span><span class=\"S7E71 S2D2 S2DE S2\" id=\"t3i_216\">immobiliers </span><span class=\"S7E72 S2D2 S2DE S2\" id=\"t3j_216\">moins </span><span class=\"S7E73 S2D2 S2DE S2\" id=\"t3k_216\">importantes au cours de l\u2019exercice 2021/2022 par rapport \u00e0 </span><span class=\"S7E74 S2D2 S2DE S2\" id=\"t3l_216\">l\u2019exercice pr\u00e9c\u00e9dent. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f39875": {
   "value": "<span class=\"S7EAE S625B S2\" id=\"t1d_217\">Autres charges et produits d\u2019exploitation </span><span class=\"S7EAF S625C S2\" id=\"t1e_217\">Note </span><span class=\"S7EB0 S625C S2\" id=\"t1f_217\">29 </span><span class=\"S7EB1 SBD4 S2\" id=\"t1g_217\">(en milliers d\u2019euros) </span><span class=\"S7EB2 S71F S2\" id=\"t1h_217\">Exercice 2022/2023 </span><span class=\"S7EB3 SBD3 S2\" id=\"t1i_217\">Exercice 2021/2022 </span><span class=\"SB97 SBD5 S2\" id=\"t1j_217\">Imp\u00f4ts et taxes </span><span class=\"S7EB4 SBD5 S2\" id=\"t1k_217\">- </span><span class=\"S7EB5 SBD5 S2\" id=\"t1l_217\">14 </span><span class=\"S7EB6 SBD5 S2\" id=\"t1m_217\">234 </span><span class=\"S7EB7 SBD5 S2\" id=\"t1n_217\">- </span><span class=\"S7EB8 SBD5 S2\" id=\"t1o_217\">13 </span><span class=\"S5DDD SBD5 S2\" id=\"t1p_217\">099 </span><span class=\"SCF1 SBD5 S2\" id=\"t1q_217\">Autres charges d\u2019exploitation </span><span class=\"S7EB9 SBD5 S2\" id=\"t1r_217\">- </span><span class=\"S7EBA SBD5 S2\" id=\"t1s_217\">8 </span><span class=\"S7EBB SBD5 S2\" id=\"t1t_217\">113 </span><span class=\"S7EBC SBD5 S2\" id=\"t1u_217\">- </span><span class=\"S7EBD SBD5 S2\" id=\"t1v_217\">10 </span><span class=\"S5DE2 SBD5 S2\" id=\"t1w_217\">862 </span><span class=\"SCF6 SBD5 S2\" id=\"t1x_217\">Autres produits d\u2019exploitation </span><span class=\"S7EBE SBD5 S2\" id=\"t1y_217\">9 </span><span class=\"S7EBF SBD5 S2\" id=\"t1z_217\">002 </span><span class=\"S7EC0 SBD5 S2\" id=\"t20_217\">31 </span><span class=\"S5DE7 SBD5 S2\" id=\"t21_217\">762 </span><span class=\"SCFB S71F S2\" id=\"t22_217\">TOTAL </span><span class=\"S7EC1 S71F S2\" id=\"t23_217\">- </span><span class=\"S7EC2 S71F S2\" id=\"t24_217\">13 </span><span class=\"S7EC3 S71F S2\" id=\"t25_217\">345 </span><span class=\"S7EC4 S71F S2\" id=\"t26_217\">7 </span><span class=\"S5DEC S71F S2\" id=\"t27_217\">801 </span><span class=\"S237A S2D2 S2DE S2\" id=\"t28_217\">Le poste \u00ab </span><span class=\"S7EC5 S2D2 S2DE S2\" id=\"t29_217\">Imp\u00f4ts et taxes </span><span class=\"S7EC6 S2D2 S2DE S2\" id=\"t2a_217\">\u00bb comprend des charges d\u2019imp\u00f4ts et </span><span class=\"S7EC7 S2D2 S2DE S2\" id=\"t2b_217\">taxes op\u00e9rationnelles, tels que les taxes li\u00e9es aux charges de </span><span class=\"S7EC8 S2D2 S2DE S2\" id=\"t2c_217\">personnel (taxe d\u2019apprentissage, de formation), les taxes fonci\u00e8res </span><span class=\"S427E S2D2 S2DE S2\" id=\"t2d_217\">et les redevances audiovisuelles. </span><span class=\"S7EC9 S2D2 S2DE S2\" id=\"t2e_217\">Les postes \u00ab </span><span class=\"S7ECA S2D2 S2DE S2\" id=\"t2f_217\">Autres produits d\u2019exploitation </span><span class=\"S7ECB S2D2 S2DE S2\" id=\"t2g_217\">\u00bb et \u00ab </span><span class=\"S7ECC S2D2 S2DE S2\" id=\"t2h_217\">Autres charges </span><span class=\"S648A S2D2 S2DE S2\" id=\"t2i_217\">d\u2019exploitation </span><span class=\"S7ECD S2D2 S2DE S2\" id=\"t2j_217\">\u00bb comprennent g\u00e9n\u00e9ralement les subventions et </span><span class=\"S7ECE S2D2 S2DE S2\" id=\"t2k_217\">remboursements d\u2019assurance, ainsi que certains co\u00fbts de si\u00e8ge. Ils </span><span class=\"S1353 S2D2 S2DE S2\" id=\"t2l_217\">comprenaient </span><span class=\"S7ECF S2D2 S2DE S2\" id=\"t2m_217\">notamment </span><span class=\"S7ED0 S2D2 S2DE S2\" id=\"t2n_217\">en </span><span class=\"S7ED1 S2D2 S2DE S2\" id=\"t2o_217\">2021/2022 </span><span class=\"S7ED2 S2D2 S2DE S2\" id=\"t2p_217\">les </span><span class=\"S7ED3 S2D2 S2DE S2\" id=\"t2q_217\">indemnit\u00e9s </span><span class=\"S7ED4 S2D2 S2DE S2\" id=\"t2r_217\">gouvernementales re\u00e7ues au titre de la perte d\u2019activit\u00e9 g\u00e9n\u00e9r\u00e9e par </span><span class=\"S7ED5 S2D2 S2DE S2\" id=\"t2s_217\">la crise sanitaire Covid-19. </span><span class=\"S7341 S625B S2\" id=\"t7_218\">Autres charges et produits op\u00e9rationnels </span><span class=\"S7342 S625C S2\" id=\"t8_218\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_218\">30 </span><span class=\"S749D SBD4 S2\" id=\"ta_218\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_218\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_218\">Exercice 2021/2022 </span><span class=\"S1EAA SBD5 S2\" id=\"td_218\">Incidences li\u00e9es au processus de cession sur le p\u00f4le Senioriales </span><span class=\"S7E27 SBD5 S2\" id=\"te_218\">- </span><span class=\"S74A0 SBD5 S2\" id=\"tf_218\">51 </span><span class=\"S74A1 SBD5 S2\" id=\"tg_218\">087 </span><span class=\"S7BDA SBD5 S2\" id=\"th_218\">- </span><span class=\"S8DA SBD5 S2\" id=\"ti_218\">Co\u00fbts de restructuration et fermetures de sites </span><span class=\"S7E29 SBD5 S2\" id=\"tj_218\">- </span><span class=\"S7E2A SBD5 S2\" id=\"tk_218\">15 </span><span class=\"S74A5 SBD5 S2\" id=\"tl_218\">421 </span><span class=\"S7E2B SBD5 S2\" id=\"tm_218\">- </span><span class=\"S7E2C SBD5 S2\" id=\"tn_218\">23 </span><span class=\"S7452 SBD5 S2\" id=\"to_218\">010 </span><span class=\"S5E70 SBD5 S2\" id=\"tp_218\">Restructuration du Groupe \u2013 Attribution ADP </span><span class=\"S7E9F SBD5 S2\" id=\"tq_218\">- </span><span class=\"S7EA0 SBD5 S2\" id=\"tr_218\">12 </span><span class=\"S78E7 SBD5 S2\" id=\"ts_218\">426 </span><span class=\"S5E73 SBD5 S2\" id=\"tt_218\">- </span><span class=\"S6BF3 S1ABE S2\" id=\"tu_218\">Badwill </span><span class=\"S7ED6 SBD5 S2\" id=\"tv_218\">sur prise de contr\u00f4le de Villages Nature </span><span class=\"S7ED7 SBD6 S2\" id=\"tw_218\">\u00ae </span><span class=\"S7617 SBD5 S2\" id=\"tx_218\">9 </span><span class=\"S7618 SBD5 S2\" id=\"ty_218\">644 </span><span class=\"S7868 SBD5 S2\" id=\"tz_218\">- </span><span class=\"S2363 SBD5 S2\" id=\"t10_218\">Dotations nettes des provisions pour restructuration </span><span class=\"S7870 SBD5 S2\" id=\"t11_218\">4 </span><span class=\"S761B SBD5 S2\" id=\"t12_218\">055 </span><span class=\"S7875 SBD5 S2\" id=\"t13_218\">- </span><span class=\"S7354 SBD5 S2\" id=\"t14_218\">6 </span><span class=\"S7355 SBD5 S2\" id=\"t15_218\">884 </span><span class=\"S49E7 SBD5 S2\" id=\"t16_218\">R\u00e9sultats de cessions d\u2019immobilisations et mises au rebut </span><span class=\"S7ED8 SBD5 S2\" id=\"t17_218\">- </span><span class=\"S787C SBD5 S2\" id=\"t18_218\">1 </span><span class=\"S78EA SBD5 S2\" id=\"t19_218\">210 </span><span class=\"S7882 SBD5 S2\" id=\"t1a_218\">- </span><span class=\"S7357 SBD5 S2\" id=\"t1b_218\">3 </span><span class=\"S7358 SBD5 S2\" id=\"t1c_218\">817 </span><span class=\"SE86 SBD5 S2\" id=\"t1d_218\">D\u00e9pr\u00e9ciations nettes de reprises des \u00e9l\u00e9ments d\u2019actifs </span><span class=\"S7DFD SBD5 S2\" id=\"t1e_218\">107 </span><span class=\"S7ED9 SBD5 S2\" id=\"t1f_218\">- </span><span class=\"S7EDA SBD5 S2\" id=\"t1g_218\">7 </span><span class=\"S735B SBD5 S2\" id=\"t1h_218\">765 </span><span class=\"SE87 SBD5 S2\" id=\"t1i_218\">Reprises nettes des provisions pour d\u00e9pr\u00e9ciations des stocks des projets </span><span class=\"SB6C SBD5 S2\" id=\"t1j_218\">immobiliers divers </span><span class=\"S7EDB SBD5 S2\" id=\"t1k_218\">- </span><span class=\"S7EDC SBD5 S2\" id=\"t1l_218\">2 </span><span class=\"SB79 SBD5 S2\" id=\"t1m_218\">341 </span><span class=\"S2F1F SBD5 S2\" id=\"t1n_218\">Autres \u00e9l\u00e9ments </span><span class=\"S7EDD SBD5 S2\" id=\"t1o_218\">205 </span><span class=\"S7AC9 SBD5 S2\" id=\"t1p_218\">441 </span><span class=\"S37FA S71F S2\" id=\"t1q_218\">TOTAL </span><span class=\"S1DB3 S71F S2\" id=\"t1r_218\">- </span><span class=\"S7EDE S71F S2\" id=\"t1s_218\">66 </span><span class=\"S7EDF S71F S2\" id=\"t1t_218\">133 </span><span class=\"S7EE0 S71F S2\" id=\"t1u_218\">- </span><span class=\"S7EE1 S71F S2\" id=\"t1v_218\">38 </span><span class=\"S7EE2 S71F S2\" id=\"t1w_218\">694 </span><span class=\"S7EE3 S2D2 S2DE S2\" id=\"t1x_218\">Les \u00ab </span><span class=\"S7EE4 S2D2 S2DE S2\" id=\"t1y_218\">Autres charges et produits op\u00e9rationnels </span><span class=\"S7EE5 S2D2 S2DE S2\" id=\"t1z_218\">\u00bb repr\u00e9sentent une </span><span class=\"S7EE6 S2D2 S2DE S2\" id=\"t20_218\">perte de - </span><span class=\"S7EE7 S2D2 S2DE S2\" id=\"t21_218\">66 </span><span class=\"S7EE8 S2D2 S2DE S2\" id=\"t22_218\">133 </span><span class=\"S7EE9 S2D2 S2DE S2\" id=\"t23_218\">milliers d\u2019euros int\u00e9grant principalement les </span><span class=\"S7308 S2D2 S2DE S2\" id=\"t24_218\">\u00e9l\u00e9ments suivants </span><span class=\"S7EEA S2D2 S2DE S2\" id=\"t25_218\">: </span><span class=\"S7EEB S2D2 S2DE S2\" id=\"t26_218\">- </span><span class=\"S7EEC S2D2 S2DE S2\" id=\"t27_218\">51 </span><span class=\"S7EED S2D2 S2DE S2\" id=\"t28_218\">087 </span><span class=\"S7EEE S2D2 S2DE S2\" id=\"t29_218\">milliers d\u2019euros des incidences li\u00e9es au processus de </span><span class=\"S1127 S2DB S2DE S2\" id=\"t2a_218\">E </span><span class=\"S7EEF S2D2 S2DE S2\" id=\"t2b_218\">cession </span><span class=\"S7EF0 S2D2 S2DE S2\" id=\"t2c_218\">sur </span><span class=\"S7EF1 S2D2 S2DE S2\" id=\"t2d_218\">le </span><span class=\"S7EF2 S2D2 S2DE S2\" id=\"t2e_218\">P\u00f4le </span><span class=\"S7EF3 S2D2 S2DE S2\" id=\"t2f_218\">Senioriales, </span><span class=\"S7EF4 S2D2 S2DE S2\" id=\"t2g_218\">dont </span><span class=\"S7EF5 S2D2 S2DE S2\" id=\"t2h_218\">principalement </span><span class=\"S7EF6 S2D2 S2DE S2\" id=\"t2i_218\">- </span><span class=\"S7EF7 S2D2 S2DE S2\" id=\"t2j_218\">20 </span><span class=\"S7EF8 S2D2 S2DE S2\" id=\"t2k_218\">710 </span><span class=\"S7EF9 S2D2 S2DE S2\" id=\"t2l_218\">milliers </span><span class=\"S7EFA S2D2 S2DE S2\" id=\"t2m_218\">d\u2019euros </span><span class=\"S7EFB S2D2 S2DE S2\" id=\"t2n_218\">des </span><span class=\"S7EFC S2D2 S2DE S2\" id=\"t2o_218\">co\u00fbts </span><span class=\"S7EFD S2D2 S2DE S2\" id=\"t2p_218\">de </span><span class=\"S7EFE S2D2 S2DE S2\" id=\"t2q_218\">restructuration, </span><span class=\"S7EFF S2D2 S2DE S2\" id=\"t2r_218\">- </span><span class=\"S7F00 S2D2 S2DE S2\" id=\"t2s_218\">22 </span><span class=\"S7F01 S2D2 S2DE S2\" id=\"t2t_218\">150 </span><span class=\"S7F02 S2D2 S2DE S2\" id=\"t2u_218\">milliers d\u2019euros des d\u00e9pr\u00e9ciations du droit d\u2019utilisation, </span><span class=\"S7F03 S2D2 S2DE S2\" id=\"t2v_218\">- </span><span class=\"S7F04 S2D2 S2DE S2\" id=\"t2w_218\">5 </span><span class=\"S7F05 S2D2 S2DE S2\" id=\"t2x_218\">024 </span><span class=\"S7F06 S2D2 S2DE S2\" id=\"t2y_218\">milliers d\u2019euros des provisions pour d\u00e9pr\u00e9ciations des </span><span class=\"S7F07 S2D2 S2DE S2\" id=\"t2z_218\">stocks d\u2019encours (cf. </span><span class=\"S7F08 S2D2 S2DE S2\" id=\"t30_218\">note </span><span class=\"S7F09 S2D2 S2DE S2\" id=\"t31_218\">2, \u00a72.5) </span><span class=\"S7F0A S2D2 S2DE S2\" id=\"t32_218\">; </span><span class=\"S7F0B S2D2 S2DE S2\" id=\"t33_218\">- </span><span class=\"S7F0C S2D2 S2DE S2\" id=\"t34_218\">15 </span><span class=\"S7F0D S2D2 S2DE S2\" id=\"t35_218\">241 </span><span class=\"S7F0E S2D2 S2DE S2\" id=\"t36_218\">milliers d\u2019euros de co\u00fbts engag\u00e9s (essentiellement </span><span class=\"S7F0F S2DB S2DE S2\" id=\"t37_218\">E </span><span class=\"S7F10 S2D2 S2DE S2\" id=\"t38_218\">honoraires et frais de personnel) dans le cadre des projets de </span><span class=\"S6A3 S2D2 S2DE S2\" id=\"t39_218\">transformation du Groupe et de la fermeture de certains sites </span><span class=\"S7F11 S2D2 S2DE S2\" id=\"t3a_218\">; </span><span class=\"S7F12 S2D2 S2DE S2\" id=\"t3b_218\">- </span><span class=\"S7F13 S2D2 S2DE S2\" id=\"t3c_218\">12 </span><span class=\"S7F14 S2D2 S2DE S2\" id=\"t3d_218\">426 </span><span class=\"S7F15 S2D2 S2DE S2\" id=\"t3e_218\">milliers d\u2019euros de charges IFRS </span><span class=\"S7F16 S2D2 S2DE S2\" id=\"t3f_218\">2, au titre des plans </span><span class=\"S7F17 S2DB S2DE S2\" id=\"t3g_218\">E </span><span class=\"S7F18 S2D2 S2DE S2\" id=\"t3h_218\">d\u2019attribution d\u2019actions gratuites, \u00e0 savoir le plan ADP 2022, le plan </span><span class=\"S7F19 S2D2 S2DE S2\" id=\"t3i_218\">ADP 2022-2 et le plan AGA R\u00e9Invention, qui ont \u00e9t\u00e9 mis en place </span><span class=\"S7F1A S2D2 S2DE S2\" id=\"t3j_218\">en </span><span class=\"S7F1B S2D2 S2DE S2\" id=\"t3k_218\">parall\u00e8le </span><span class=\"S7F1C S2D2 S2DE S2\" id=\"t3l_218\">des </span><span class=\"S7F1D S2D2 S2DE S2\" id=\"t3m_218\">op\u00e9rations </span><span class=\"S7F1E S2D2 S2DE S2\" id=\"t3n_218\">de </span><span class=\"S7F1F S2D2 S2DE S2\" id=\"t3o_218\">restructuration </span><span class=\"S7F20 S2D2 S2DE S2\" id=\"t3p_218\">et </span><span class=\"S7F21 S2D2 S2DE S2\" id=\"t3q_218\">de </span><span class=\"S7F22 S2D2 S2DE S2\" id=\"t3r_218\">refinancement du Groupe en date du 16 </span><span class=\"S7F23 S2D2 S2DE S2\" id=\"t3s_218\">septembre 2022 </span><span class=\"S7F24 S2D2 S2DE S2\" id=\"t3t_218\">(cf. </span><span class=\"S7F25 S2D2 S2DE S2\" id=\"t3u_218\">note </span><span class=\"S7F26 S2D2 S2DE S2\" id=\"t3v_218\">2, \u00a72.2) </span><span class=\"S7F27 S2D2 S2DE S2\" id=\"t3w_218\">; </span><span class=\"S7F28 S2D2 S2DE S2\" id=\"t3x_218\">9 </span><span class=\"S7F29 S2D2 S2DE S2\" id=\"t3y_218\">644 </span><span class=\"S7F2A S2D2 S2DE S2\" id=\"t3z_218\">milliers d\u2019euros d\u2019impact de la prise de contr\u00f4le des entit\u00e9s </span><span class=\"S3FD1 S2DB S2DE S2\" id=\"t40_218\">E </span><span class=\"S7F2B S2D2 S2DE S2\" id=\"t41_218\">du p\u00f4le Villages Nature </span><span class=\"S7F2C S2D5 S2DE S2\" id=\"t42_218\">\u00ae </span><span class=\"S7F2D S2D2 S2DE S2\" id=\"t43_218\">(cf. </span><span class=\"S7F2E S2D2 S2DE S2\" id=\"t44_218\">note </span><span class=\"S7F2F S2D2 S2DE S2\" id=\"t45_218\">2, \u00a72.3) </span><span class=\"S7F30 S2D2 S2DE S2\" id=\"t46_218\">; </span><span class=\"S7F31 S2D2 S2DE S2\" id=\"t47_218\">4 </span><span class=\"S7F32 S2D2 S2DE S2\" id=\"t48_218\">055 </span><span class=\"S7F33 S2D2 S2DE S2\" id=\"t49_218\">milliers d\u2019euros de dotation nette des reprises aux </span><span class=\"S7F34 S2DB S2DE S2\" id=\"t4a_218\">E </span><span class=\"S7F35 S2D2 S2DE S2\" id=\"t4b_218\">provisions pour restructuration li\u00e9es \u00e0 la finalisation du Plan de </span><span class=\"S7F36 S2D2 S2DE S2\" id=\"t4c_218\">Sauvegarde de l\u2019Emploi engag\u00e9 dans le cadre du projet </span><span class=\"S7F37 S2DC S2DE S2\" id=\"t4d_218\">Change </span><span class=\"S7F38 S2DC S2DE S2\" id=\"t4e_218\">Up</span><span class=\"S7F39 S2D2 S2DE S2\" id=\"t4f_218\">, </span><span class=\"S7F3A S2D2 S2DE S2\" id=\"t4g_218\">ainsi </span><span class=\"S7F3B S2D2 S2DE S2\" id=\"t4h_218\">qu\u2019\u00e0 </span><span class=\"S7F3C S2D2 S2DE S2\" id=\"t4i_218\">des </span><span class=\"S7F3D S2D2 S2DE S2\" id=\"t4j_218\">ajustements </span><span class=\"S7F3E S2D2 S2DE S2\" id=\"t4k_218\">des </span><span class=\"S7F3F S2D2 S2DE S2\" id=\"t4l_218\">provisions </span><span class=\"S7F40 S2D2 S2DE S2\" id=\"t4m_218\">pour </span><span class=\"S7F41 S2D2 S2DE S2\" id=\"t4n_218\">restructuration en lien avec la r\u00e9organisation annonc\u00e9e \u00e0 la fin de </span><span class=\"S7F42 S2D2 S2DE S2\" id=\"t4o_218\">l\u2019exercice 2021/2022 (cf. </span><span class=\"S7F43 S2D2 S2DE S2\" id=\"t4p_218\">note </span><span class=\"S7F44 S2D2 S2DE S2\" id=\"t4q_218\">17 \u00ab </span><span class=\"S7F45 S2D2 S2DE S2\" id=\"t4r_218\">Provisions </span><span class=\"S7F46 S2D2 S2DE S2\" id=\"t4s_218\">\u00bb) </span><span class=\"S7F47 S2D2 S2DE S2\" id=\"t4t_218\">; </span><span class=\"S7F48 S2D2 S2DE S2\" id=\"t4u_218\">- </span><span class=\"S7F49 S2D2 S2DE S2\" id=\"t4v_218\">1 </span><span class=\"S7F4A S2D2 S2DE S2\" id=\"t4w_218\">210 </span><span class=\"S7F4B S2D2 S2DE S2\" id=\"t4x_218\">milliers d\u2019euros de r\u00e9sultat de cessions d\u2019immobilisations </span><span class=\"S7F4C S2DB S2DE S2\" id=\"t4y_218\">E </span><span class=\"S7F4D S2D2 S2DE S2\" id=\"t4z_218\">et mises au rebut. </span><span class=\"S7F4E S2D8 S2\" id=\"t50_218\">Charges li\u00e9es aux plans d\u2019actions gratuites et aux plans d\u2019actions de pr\u00e9f\u00e9rence enregistr\u00e9es </span><span class=\"S7F4F S2D8 S2\" id=\"t51_218\">en \u00ab </span><span class=\"S7F50 S2D8 S2\" id=\"t52_218\">Autres charges et produits op\u00e9rationnels </span><span class=\"S7F51 S2D8 S2\" id=\"t53_218\">\u00bb </span><span class=\"S1328 S2D2 S2DE S2\" id=\"t54_218\">Les caract\u00e9ristiques des plans comptabilis\u00e9s sont les suivantes </span><span class=\"S7F52 S2D2 S2DE S2\" id=\"t55_218\">: </span><span class=\"S69A8 SBD3 S2\" id=\"t56_218\">Date d\u2019attribution par le Conseil d\u2019Administration </span><span class=\"S7F53 SBD4 S2\" id=\"t57_218\">(en </span><span class=\"S7F54 SBD4 S2\" id=\"t58_218\">milliers d\u2019euros) </span><span class=\"S7F55 SBD3 S2\" id=\"t59_218\">Type </span><span class=\"S7F56 SBD3 S2\" id=\"t5a_218\">Nombre </span><span class=\"S7F57 SBD3 S2\" id=\"t5b_218\">d\u2019options </span><span class=\"S7F58 SBD3 S2\" id=\"t5c_218\">\u00e0 </span><span class=\"S7F59 SBD3 S2\" id=\"t5d_218\">l\u2019origine </span><span class=\"S7F5A SBD3 S2\" id=\"t5e_218\">Date de fin de </span><span class=\"S7F5B SBD3 S2\" id=\"t5f_218\">la </span><span class=\"S7F5C SBD3 S2\" id=\"t5g_218\">p\u00e9riode </span><span class=\"S7F5D SBD3 S2\" id=\"t5h_218\">d\u2019acquisition </span><span class=\"S7F5E S71F S2\" id=\"t5i_218\">Charges li\u00e9es aux plans d\u2019options </span><span class=\"S7F5F S71F S2\" id=\"t5j_218\">Exercice </span><span class=\"S7F60 S71F S2\" id=\"t5k_218\">2022/2023 </span><span class=\"S7F61 SBD3 S2\" id=\"t5l_218\">Exercice </span><span class=\"S7F62 SBD3 S2\" id=\"t5m_218\">2021/2022 </span><span class=\"S1E51 SBD5 S2\" id=\"t5n_218\">03/10/2022 </span><span class=\"S7F63 SBD5 S2\" id=\"t5o_218\">ADP </span><span class=\"S7F64 SBD5 S2\" id=\"t5p_218\">** </span><span class=\"S7F65 SBD5 S2\" id=\"t5q_218\">20 </span><span class=\"S7F66 SBD5 S2\" id=\"t5r_218\">500 </span><span class=\"S7F67 SBD5 S2\" id=\"t5s_218\">000 </span><span class=\"S7F68 SBD5 S2\" id=\"t5t_218\">02/10/2024 </span><span class=\"S7F69 SBD5 S2\" id=\"t5u_218\">- </span><span class=\"S7F6A SBD5 S2\" id=\"t5v_218\">4 </span><span class=\"S7F6B SBD5 S2\" id=\"t5w_218\">375 </span><span class=\"S7F6C SBD5 S2\" id=\"t5x_218\">- </span><span class=\"S6BA3 SBD5 S2\" id=\"t5y_218\">03/10/2022 </span><span class=\"S7F6D SBD5 S2\" id=\"t5z_218\">ADP </span><span class=\"S7F6E SBD5 S2\" id=\"t60_218\">** </span><span class=\"S7F6F SBD5 S2\" id=\"t61_218\">20 </span><span class=\"S7F70 SBD5 S2\" id=\"t62_218\">578 </span><span class=\"S7F71 SBD5 S2\" id=\"t63_218\">572 </span><span class=\"S7F72 SBD5 S2\" id=\"t64_218\">19/09/2026 </span><span class=\"S7F73 SBD5 S2\" id=\"t65_218\">- </span><span class=\"S7F74 SBD5 S2\" id=\"t66_218\">1 </span><span class=\"S7F75 SBD5 S2\" id=\"t67_218\">960 </span><span class=\"S7F76 SBD5 S2\" id=\"t68_218\">- </span><span class=\"S3CF8 SBD5 S2\" id=\"t69_218\">30/03/2023 </span><span class=\"S7F77 SBD5 S2\" id=\"t6a_218\">AGA </span><span class=\"S7F78 SBD5 S2\" id=\"t6b_218\">* </span><span class=\"S7F79 SBD5 S2\" id=\"t6c_218\">5 </span><span class=\"S8C8 SBD5 S2\" id=\"t6d_218\">450 </span><span class=\"S7F7A SBD5 S2\" id=\"t6e_218\">000 </span><span class=\"S7F7B SBD5 S2\" id=\"t6f_218\">30/09/2026 </span><span class=\"S7F7C SBD5 S2\" id=\"t6g_218\">- </span><span class=\"S7F7D SBD5 S2\" id=\"t6h_218\">198 </span><span class=\"S7F7E SBD5 S2\" id=\"t6i_218\">- </span><span class=\"S23A8 SBD5 S2\" id=\"t6j_218\">30/03/2023 </span><span class=\"S7F7F SBD5 S2\" id=\"t6k_218\">ADP </span><span class=\"S7F80 SBD5 S2\" id=\"t6l_218\">** </span><span class=\"S7F81 SBD5 S2\" id=\"t6m_218\">1 </span><span class=\"S7F82 SBD5 S2\" id=\"t6n_218\">947 </span><span class=\"S7F83 SBD5 S2\" id=\"t6o_218\">860 </span><span class=\"S7F84 SBD5 S2\" id=\"t6p_218\">19/09/2026 </span><span class=\"S7F85 SBD5 S2\" id=\"t6q_218\">- </span><span class=\"S7F86 SBD5 S2\" id=\"t6r_218\">108 </span><span class=\"S7F87 SBD5 S2\" id=\"t6s_218\">- </span><span class=\"S4630 SBD5 S2\" id=\"t6t_218\">24/05/2023 </span><span class=\"S7F88 SBD5 S2\" id=\"t6u_218\">ADP </span><span class=\"S7F89 SBD5 S2\" id=\"t6v_218\">** </span><span class=\"S7F8A SBD5 S2\" id=\"t6w_218\">389 </span><span class=\"S7F8B SBD5 S2\" id=\"t6x_218\">572 </span><span class=\"S7F8C SBD5 S2\" id=\"t6y_218\">19/09/2026 </span><span class=\"S7F8D SBD5 S2\" id=\"t6z_218\">- </span><span class=\"S7F8E SBD5 S2\" id=\"t70_218\">16 </span><span class=\"S7F8F SBD5 S2\" id=\"t71_218\">- </span><span class=\"S35AD S71F S2\" id=\"t72_218\">TOTAL </span><span class=\"S7F90 S71F S2\" id=\"t73_218\">- </span><span class=\"S7F91 S71F S2\" id=\"t74_218\">- </span><span class=\"S7F92 S71F S2\" id=\"t75_218\">6 </span><span class=\"S7F93 S71F S2\" id=\"t76_218\">657 </span><span class=\"S7F94 S71F S2\" id=\"t77_218\">- </span><span class=\"S7F95 SCAF S2\" id=\"t78_218\">AGA </span><span class=\"S7F96 SCAF S2\" id=\"t79_218\">: attribution gratuite d\u2019actions. </span><span class=\"S506E SCB0 S2\" id=\"t7a_218\">* </span><span class=\"S7F97 SCAF S2\" id=\"t7b_218\">ADP </span><span class=\"S7F98 SCAF S2\" id=\"t7c_218\">: attribution d\u2019actions de pr\u00e9f\u00e9rence. </span><span class=\"S7F99 SCB0 S2\" id=\"t7d_218\">** </span><span class=\"S7F9A S2D2 S2DE S2\" id=\"t7e_218\">La charge de personnel comptabilis\u00e9e correspond \u00e0 la juste valeur des options accord\u00e9es calcul\u00e9es \u00e0 la date de leur octroi par le Conseil </span>d\u2019Administration",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f39876": {
   "value": "<span class=\"S7EAE S625B S2\" id=\"t1d_217\">Autres charges et produits d\u2019exploitation </span><span class=\"S7EAF S625C S2\" id=\"t1e_217\">Note </span><span class=\"S7EB0 S625C S2\" id=\"t1f_217\">29 </span><span class=\"S7EB1 SBD4 S2\" id=\"t1g_217\">(en milliers d\u2019euros) </span><span class=\"S7EB2 S71F S2\" id=\"t1h_217\">Exercice 2022/2023 </span><span class=\"S7EB3 SBD3 S2\" id=\"t1i_217\">Exercice 2021/2022 </span><span class=\"SB97 SBD5 S2\" id=\"t1j_217\">Imp\u00f4ts et taxes </span><span class=\"S7EB4 SBD5 S2\" id=\"t1k_217\">- </span><span class=\"S7EB5 SBD5 S2\" id=\"t1l_217\">14 </span><span class=\"S7EB6 SBD5 S2\" id=\"t1m_217\">234 </span><span class=\"S7EB7 SBD5 S2\" id=\"t1n_217\">- </span><span class=\"S7EB8 SBD5 S2\" id=\"t1o_217\">13 </span><span class=\"S5DDD SBD5 S2\" id=\"t1p_217\">099 </span><span class=\"SCF1 SBD5 S2\" id=\"t1q_217\">Autres charges d\u2019exploitation </span><span class=\"S7EB9 SBD5 S2\" id=\"t1r_217\">- </span><span class=\"S7EBA SBD5 S2\" id=\"t1s_217\">8 </span><span class=\"S7EBB SBD5 S2\" id=\"t1t_217\">113 </span><span class=\"S7EBC SBD5 S2\" id=\"t1u_217\">- </span><span class=\"S7EBD SBD5 S2\" id=\"t1v_217\">10 </span><span class=\"S5DE2 SBD5 S2\" id=\"t1w_217\">862 </span><span class=\"SCF6 SBD5 S2\" id=\"t1x_217\">Autres produits d\u2019exploitation </span><span class=\"S7EBE SBD5 S2\" id=\"t1y_217\">9 </span><span class=\"S7EBF SBD5 S2\" id=\"t1z_217\">002 </span><span class=\"S7EC0 SBD5 S2\" id=\"t20_217\">31 </span><span class=\"S5DE7 SBD5 S2\" id=\"t21_217\">762 </span><span class=\"SCFB S71F S2\" id=\"t22_217\">TOTAL </span><span class=\"S7EC1 S71F S2\" id=\"t23_217\">- </span><span class=\"S7EC2 S71F S2\" id=\"t24_217\">13 </span><span class=\"S7EC3 S71F S2\" id=\"t25_217\">345 </span><span class=\"S7EC4 S71F S2\" id=\"t26_217\">7 </span><span class=\"S5DEC S71F S2\" id=\"t27_217\">801 </span><span class=\"S237A S2D2 S2DE S2\" id=\"t28_217\">Le poste \u00ab </span><span class=\"S7EC5 S2D2 S2DE S2\" id=\"t29_217\">Imp\u00f4ts et taxes </span><span class=\"S7EC6 S2D2 S2DE S2\" id=\"t2a_217\">\u00bb comprend des charges d\u2019imp\u00f4ts et </span><span class=\"S7EC7 S2D2 S2DE S2\" id=\"t2b_217\">taxes op\u00e9rationnelles, tels que les taxes li\u00e9es aux charges de </span><span class=\"S7EC8 S2D2 S2DE S2\" id=\"t2c_217\">personnel (taxe d\u2019apprentissage, de formation), les taxes fonci\u00e8res </span><span class=\"S427E S2D2 S2DE S2\" id=\"t2d_217\">et les redevances audiovisuelles. </span><span class=\"S7EC9 S2D2 S2DE S2\" id=\"t2e_217\">Les postes \u00ab </span><span class=\"S7ECA S2D2 S2DE S2\" id=\"t2f_217\">Autres produits d\u2019exploitation </span><span class=\"S7ECB S2D2 S2DE S2\" id=\"t2g_217\">\u00bb et \u00ab </span><span class=\"S7ECC S2D2 S2DE S2\" id=\"t2h_217\">Autres charges </span><span class=\"S648A S2D2 S2DE S2\" id=\"t2i_217\">d\u2019exploitation </span><span class=\"S7ECD S2D2 S2DE S2\" id=\"t2j_217\">\u00bb comprennent g\u00e9n\u00e9ralement les subventions et </span><span class=\"S7ECE S2D2 S2DE S2\" id=\"t2k_217\">remboursements d\u2019assurance, ainsi que certains co\u00fbts de si\u00e8ge. Ils </span><span class=\"S1353 S2D2 S2DE S2\" id=\"t2l_217\">comprenaient </span><span class=\"S7ECF S2D2 S2DE S2\" id=\"t2m_217\">notamment </span><span class=\"S7ED0 S2D2 S2DE S2\" id=\"t2n_217\">en </span><span class=\"S7ED1 S2D2 S2DE S2\" id=\"t2o_217\">2021/2022 </span><span class=\"S7ED2 S2D2 S2DE S2\" id=\"t2p_217\">les </span><span class=\"S7ED3 S2D2 S2DE S2\" id=\"t2q_217\">indemnit\u00e9s </span><span class=\"S7ED4 S2D2 S2DE S2\" id=\"t2r_217\">gouvernementales re\u00e7ues au titre de la perte d\u2019activit\u00e9 g\u00e9n\u00e9r\u00e9e par </span><span class=\"S7ED5 S2D2 S2DE S2\" id=\"t2s_217\">la crise sanitaire Covid-19. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f39877": {
   "value": "<span class=\"S7EAE S625B S2\" id=\"t1d_217\">Autres charges et produits d\u2019exploitation </span><span class=\"S7EAF S625C S2\" id=\"t1e_217\">Note </span><span class=\"S7EB0 S625C S2\" id=\"t1f_217\">29 </span><span class=\"S7EB1 SBD4 S2\" id=\"t1g_217\">(en milliers d\u2019euros) </span><span class=\"S7EB2 S71F S2\" id=\"t1h_217\">Exercice 2022/2023 </span><span class=\"S7EB3 SBD3 S2\" id=\"t1i_217\">Exercice 2021/2022 </span><span class=\"SB97 SBD5 S2\" id=\"t1j_217\">Imp\u00f4ts et taxes </span><span class=\"S7EB4 SBD5 S2\" id=\"t1k_217\">- </span><span class=\"S7EB5 SBD5 S2\" id=\"t1l_217\">14 </span><span class=\"S7EB6 SBD5 S2\" id=\"t1m_217\">234 </span><span class=\"S7EB7 SBD5 S2\" id=\"t1n_217\">- </span><span class=\"S7EB8 SBD5 S2\" id=\"t1o_217\">13 </span><span class=\"S5DDD SBD5 S2\" id=\"t1p_217\">099 </span><span class=\"SCF1 SBD5 S2\" id=\"t1q_217\">Autres charges d\u2019exploitation </span><span class=\"S7EB9 SBD5 S2\" id=\"t1r_217\">- </span><span class=\"S7EBA SBD5 S2\" id=\"t1s_217\">8 </span><span class=\"S7EBB SBD5 S2\" id=\"t1t_217\">113 </span><span class=\"S7EBC SBD5 S2\" id=\"t1u_217\">- </span><span class=\"S7EBD SBD5 S2\" id=\"t1v_217\">10 </span><span class=\"S5DE2 SBD5 S2\" id=\"t1w_217\">862 </span><span class=\"SCF6 SBD5 S2\" id=\"t1x_217\">Autres produits d\u2019exploitation </span><span class=\"S7EBE SBD5 S2\" id=\"t1y_217\">9 </span><span class=\"S7EBF SBD5 S2\" id=\"t1z_217\">002 </span><span class=\"S7EC0 SBD5 S2\" id=\"t20_217\">31 </span><span class=\"S5DE7 SBD5 S2\" id=\"t21_217\">762 </span><span class=\"SCFB S71F S2\" id=\"t22_217\">TOTAL </span><span class=\"S7EC1 S71F S2\" id=\"t23_217\">- </span><span class=\"S7EC2 S71F S2\" id=\"t24_217\">13 </span><span class=\"S7EC3 S71F S2\" id=\"t25_217\">345 </span><span class=\"S7EC4 S71F S2\" id=\"t26_217\">7 </span><span class=\"S5DEC S71F S2\" id=\"t27_217\">801 </span><span class=\"S237A S2D2 S2DE S2\" id=\"t28_217\">Le poste \u00ab </span><span class=\"S7EC5 S2D2 S2DE S2\" id=\"t29_217\">Imp\u00f4ts et taxes </span><span class=\"S7EC6 S2D2 S2DE S2\" id=\"t2a_217\">\u00bb comprend des charges d\u2019imp\u00f4ts et </span><span class=\"S7EC7 S2D2 S2DE S2\" id=\"t2b_217\">taxes op\u00e9rationnelles, tels que les taxes li\u00e9es aux charges de </span><span class=\"S7EC8 S2D2 S2DE S2\" id=\"t2c_217\">personnel (taxe d\u2019apprentissage, de formation), les taxes fonci\u00e8res </span><span class=\"S427E S2D2 S2DE S2\" id=\"t2d_217\">et les redevances audiovisuelles. </span><span class=\"S7EC9 S2D2 S2DE S2\" id=\"t2e_217\">Les postes \u00ab </span><span class=\"S7ECA S2D2 S2DE S2\" id=\"t2f_217\">Autres produits d\u2019exploitation </span><span class=\"S7ECB S2D2 S2DE S2\" id=\"t2g_217\">\u00bb et \u00ab </span><span class=\"S7ECC S2D2 S2DE S2\" id=\"t2h_217\">Autres charges </span><span class=\"S648A S2D2 S2DE S2\" id=\"t2i_217\">d\u2019exploitation </span><span class=\"S7ECD S2D2 S2DE S2\" id=\"t2j_217\">\u00bb comprennent g\u00e9n\u00e9ralement les subventions et </span><span class=\"S7ECE S2D2 S2DE S2\" id=\"t2k_217\">remboursements d\u2019assurance, ainsi que certains co\u00fbts de si\u00e8ge. Ils </span><span class=\"S1353 S2D2 S2DE S2\" id=\"t2l_217\">comprenaient </span><span class=\"S7ECF S2D2 S2DE S2\" id=\"t2m_217\">notamment </span><span class=\"S7ED0 S2D2 S2DE S2\" id=\"t2n_217\">en </span><span class=\"S7ED1 S2D2 S2DE S2\" id=\"t2o_217\">2021/2022 </span><span class=\"S7ED2 S2D2 S2DE S2\" id=\"t2p_217\">les </span><span class=\"S7ED3 S2D2 S2DE S2\" id=\"t2q_217\">indemnit\u00e9s </span><span class=\"S7ED4 S2D2 S2DE S2\" id=\"t2r_217\">gouvernementales re\u00e7ues au titre de la perte d\u2019activit\u00e9 g\u00e9n\u00e9r\u00e9e par </span><span class=\"S7ED5 S2D2 S2DE S2\" id=\"t2s_217\">la crise sanitaire Covid-19. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f40218": {
   "value": "<span class=\"S749C S625B S2\" id=\"t7_219\">R\u00e9sultat financier </span><span class=\"S7342 S625C S2\" id=\"t8_219\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_219\">31 </span><span class=\"S749D SBD4 S2\" id=\"ta_219\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_219\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_219\">Exercice 2021/2022 </span><span class=\"S1EAA SBD3 S2\" id=\"td_219\">Gain provenant de la restructuration de la dette </span><span class=\"S7F9C SBD3 S2\" id=\"te_219\">- </span><span class=\"S7611 SBD3 S2\" id=\"tf_219\">418 </span><span class=\"S74A3 SBD3 S2\" id=\"tg_219\">437 </span><span class=\"S8DA SBD5 S2\" id=\"th_219\">Co\u00fbts de l\u2019endettement financier brut </span><span class=\"S7E29 SBD5 S2\" id=\"ti_219\">- </span><span class=\"S7E2A SBD5 S2\" id=\"tj_219\">24 </span><span class=\"S74A5 SBD5 S2\" id=\"tk_219\">277 </span><span class=\"S7E2B SBD5 S2\" id=\"tl_219\">- </span><span class=\"S7E2C SBD5 S2\" id=\"tm_219\">41 </span><span class=\"S7452 SBD5 S2\" id=\"tn_219\">358 </span><span class=\"S5E70 SBD5 S2\" id=\"to_219\">Charges li\u00e9es \u00e0 IFRS </span><span class=\"S7F9D SBD5 S2\" id=\"tp_219\">16 </span><span class=\"S7E2E SBD5 S2\" id=\"tq_219\">- </span><span class=\"S7DF3 SBD5 S2\" id=\"tr_219\">223 </span><span class=\"S78E7 SBD5 S2\" id=\"ts_219\">605 </span><span class=\"S7E2F SBD5 S2\" id=\"tt_219\">- </span><span class=\"S7DF4 SBD5 S2\" id=\"tu_219\">221 </span><span class=\"S745C SBD5 S2\" id=\"tv_219\">985 </span><span class=\"S6BF3 SBD5 S2\" id=\"tw_219\">Produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie </span><span class=\"S7F9E SBD5 S2\" id=\"tx_219\">10 </span><span class=\"S7618 SBD5 S2\" id=\"ty_219\">758 </span><span class=\"S7351 SBD5 S2\" id=\"tz_219\">827 </span><span class=\"S2363 SBD3 S2\" id=\"t10_219\">Co\u00fbts de l\u2019endettement financier net </span><span class=\"S7E33 SBD3 S2\" id=\"t11_219\">- </span><span class=\"S761A SBD3 S2\" id=\"t12_219\">237 </span><span class=\"S761B SBD3 S2\" id=\"t13_219\">124 </span><span class=\"S7E34 SBD3 S2\" id=\"t14_219\">- </span><span class=\"S761C SBD3 S2\" id=\"t15_219\">262 </span><span class=\"S7355 SBD3 S2\" id=\"t16_219\">516 </span><span class=\"S49E7 SBD5 S2\" id=\"t17_219\">Revenus des pr\u00eats </span><span class=\"S78EA SBD5 S2\" id=\"t18_219\">879 </span><span class=\"S7F9F SBD5 S2\" id=\"t19_219\">- </span><span class=\"S7358 SBD5 S2\" id=\"t1a_219\">574 </span><span class=\"SE86 SBD5 S2\" id=\"t1b_219\">Autres produits financiers </span><span class=\"S7FA0 SBD5 S2\" id=\"t1c_219\">47 </span><span class=\"S7EDA SBD5 S2\" id=\"t1d_219\">1 </span><span class=\"S735B SBD5 S2\" id=\"t1e_219\">070 </span><span class=\"SE87 SBD5 S2\" id=\"t1f_219\">Autres charges financi\u00e8res </span><span class=\"S7FA1 SBD5 S2\" id=\"t1g_219\">- </span><span class=\"S7FA2 SBD5 S2\" id=\"t1h_219\">3 </span><span class=\"S7FA3 SBD5 S2\" id=\"t1i_219\">327 </span><span class=\"S7FA4 SBD5 S2\" id=\"t1j_219\">- </span><span class=\"S7FA5 SBD5 S2\" id=\"t1k_219\">53 </span><span class=\"S7FA6 SBD5 S2\" id=\"t1l_219\">888 </span><span class=\"S2DB2 SBD3 S2\" id=\"t1m_219\">Autres produits et charges financiers </span><span class=\"S7FA7 SBD3 S2\" id=\"t1n_219\">- </span><span class=\"S7FA8 SBD3 S2\" id=\"t1o_219\">2 </span><span class=\"S7FA9 SBD3 S2\" id=\"t1p_219\">401 </span><span class=\"S7FAA SBD3 S2\" id=\"t1q_219\">- </span><span class=\"S748C SBD3 S2\" id=\"t1r_219\">53 </span><span class=\"S748D SBD3 S2\" id=\"t1s_219\">392 </span><span class=\"SF5E S71F S2\" id=\"t1t_219\">TOTAL </span><span class=\"S7FAB S71F S2\" id=\"t1u_219\">- </span><span class=\"S7FAC S71F S2\" id=\"t1v_219\">239 </span><span class=\"S7FAD S71F S2\" id=\"t1w_219\">525 </span><span class=\"S7FAE S71F S2\" id=\"t1x_219\">102 </span><span class=\"S7FAF S71F S2\" id=\"t1y_219\">529 </span><span class=\"S7FB0 S1ABE S2\" id=\"t1z_219\">Total charges financi\u00e8res </span><span class=\"S7FB1 S1ABE S2\" id=\"t20_219\">- </span><span class=\"S7FB2 S1ABE S2\" id=\"t21_219\">251 </span><span class=\"S7FB3 S1ABE S2\" id=\"t22_219\">209 </span><span class=\"S7FB4 S1ABE S2\" id=\"t23_219\">- </span><span class=\"S7FB5 S1ABE S2\" id=\"t24_219\">318 </span><span class=\"S7FB6 S1ABE S2\" id=\"t25_219\">623 </span><span class=\"S7FB7 S1ABE S2\" id=\"t26_219\">Total produits financiers </span><span class=\"S7FB8 S1ABE S2\" id=\"t27_219\">11 </span><span class=\"S7FB9 S1ABE S2\" id=\"t28_219\">684 </span><span class=\"S7FBA S1ABE S2\" id=\"t29_219\">421 </span><span class=\"S7FBB S1ABE S2\" id=\"t2a_219\">152 </span><span class=\"S7FBC S2D2 S2DE S2\" id=\"t2b_219\">Le r\u00e9sultat financier de l\u2019exercice 2022/2023 est en baisse de </span><span class=\"S692 S2D2 S2DE S2\" id=\"t2c_219\">342,1 </span><span class=\"S7FBD S2D2 S2DE S2\" id=\"t2d_219\">millions d\u2019euros par rapport \u00e0 l\u2019exercice pass\u00e9. </span><span class=\"S693 S2D2 S2DE S2\" id=\"t2e_219\">Cette variation provient </span><span class=\"S7FBE S2D2 S2DE S2\" id=\"t2f_219\">: </span><span class=\"S7FBF S2D2 S2DE S2\" id=\"t2g_219\">d\u2019un co\u00fbt de l\u2019endettement financier brut en baisse de </span><span class=\"S7FC0 S2DB S2DE S2\" id=\"t2h_219\">E </span><span class=\"S7FC1 S2D2 S2DE S2\" id=\"t2i_219\">17 </span><span class=\"S7FC2 S2D2 S2DE S2\" id=\"t2j_219\">081 </span><span class=\"S7FC3 S2D2 S2DE S2\" id=\"t2k_219\">milliers </span><span class=\"S7FC4 S2D2 S2DE S2\" id=\"t2l_219\">d\u2019euros, </span><span class=\"S7FC5 S2D2 S2DE S2\" id=\"t2m_219\">essentiellement </span><span class=\"S7FC6 S2D2 S2DE S2\" id=\"t2n_219\">du </span><span class=\"S7FC7 S2D2 S2DE S2\" id=\"t2o_219\">fait </span><span class=\"S7FC8 S2D2 S2DE S2\" id=\"t2p_219\">du </span><span class=\"S7FC9 S2D2 S2DE S2\" id=\"t2q_219\">d\u00e9sendettement massif du Groupe en fin d\u2019exercice 2021/2022 et </span><span class=\"S7FCA S2D2 S2DE S2\" id=\"t2r_219\">cela malgr\u00e9 une forte hausse des taux au cours de l\u2019exercice </span><span class=\"S403B S2D2 S2DE S2\" id=\"t2s_219\">2022/2023 </span><span class=\"S7FCB S2D2 S2DE S2\" id=\"t2t_219\">; </span><span class=\"S7FCC S2D2 S2DE S2\" id=\"t2u_219\">des produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie en </span><span class=\"S7FCD S2DB S2DE S2\" id=\"t2v_219\">E </span><span class=\"S7FCE S2D2 S2DE S2\" id=\"t2w_219\">hausse de 9 </span><span class=\"S7FCF S2D2 S2DE S2\" id=\"t2x_219\">931 </span><span class=\"S7FD0 S2D2 S2DE S2\" id=\"t2y_219\">milliers d\u2019euros, essentiellement du fait des </span><span class=\"S7FD1 S2D2 S2DE S2\" id=\"t2z_219\">int\u00e9r\u00eats per\u00e7us sur les placements de tr\u00e9sorerie souscrits par le </span><span class=\"S7FD2 S2D2 S2DE S2\" id=\"t30_219\">Groupe au cours de l\u2019exercice 2022/2023 (cf. </span><span class=\"S7FD3 S2D2 S2DE S2\" id=\"t31_219\">note </span><span class=\"S7FD4 S2D2 S2DE S2\" id=\"t32_219\">15) </span><span class=\"S7FD5 S2D2 S2DE S2\" id=\"t33_219\">; </span><span class=\"S7FD6 S2D2 S2DE S2\" id=\"t34_219\">baisse de 418 </span><span class=\"S7FD7 S2D2 S2DE S2\" id=\"t35_219\">437 </span><span class=\"S7FD8 S2D2 S2DE S2\" id=\"t36_219\">milliers d\u2019euros des gains provenant de la </span><span class=\"S7FD9 S2DB S2DE S2\" id=\"t37_219\">E </span><span class=\"S7FDA S2D2 S2DE S2\" id=\"t38_219\">restructuration de la dette, compte tenu des gains li\u00e9s \u00e0 la </span><span class=\"S7FDB S2D2 S2DE S2\" id=\"t39_219\">restructuration enregistr\u00e9s ponctuellement en fin d\u2019exercice </span><span class=\"S7FDC S2D2 S2DE S2\" id=\"t3a_219\">2021/2022 </span><span class=\"S7FDD S2D2 S2DE S2\" id=\"t3b_219\">; </span><span class=\"S7FDE S2D2 S2DE S2\" id=\"t3c_219\">baisse de 50 </span><span class=\"S7FDF S2D2 S2DE S2\" id=\"t3d_219\">561 </span><span class=\"S7FE0 S2D2 S2DE S2\" id=\"t3e_219\">milliers d\u2019euros d\u2019autres charges financi\u00e8res, du </span><span class=\"S3FD1 S2DB S2DE S2\" id=\"t3f_219\">E </span><span class=\"S7FE1 S2D2 S2DE S2\" id=\"t3g_219\">fait de la comptabilisation dans ce poste \u00e0 la cl\u00f4ture 2021/2022 </span><span class=\"S1C61 S2D2 S2DE S2\" id=\"t3h_219\">des </span><span class=\"S7FE2 S2D2 S2DE S2\" id=\"t3i_219\">frais </span><span class=\"S7FE3 S2D2 S2DE S2\" id=\"t3j_219\">et </span><span class=\"S7FE4 S2D2 S2DE S2\" id=\"t3k_219\">commissions </span><span class=\"S7FE5 S2D2 S2DE S2\" id=\"t3l_219\">au </span><span class=\"S7FE6 S2D2 S2DE S2\" id=\"t3m_219\">titre </span><span class=\"S7FE7 S2D2 S2DE S2\" id=\"t3n_219\">des </span><span class=\"S7FE8 S2D2 S2DE S2\" id=\"t3o_219\">Op\u00e9rations </span><span class=\"S7FE9 S2D2 S2DE S2\" id=\"t3p_219\">de </span><span class=\"S7FEA S2D2 S2DE S2\" id=\"t3q_219\">Restructuration et de Refinancement du 16 </span><span class=\"S5186 S2D2 S2DE S2\" id=\"t3r_219\">septembre 2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f40219": {
   "value": "<span class=\"S749C S625B S2\" id=\"t7_219\">R\u00e9sultat financier </span><span class=\"S7342 S625C S2\" id=\"t8_219\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_219\">31 </span><span class=\"S749D SBD4 S2\" id=\"ta_219\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_219\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_219\">Exercice 2021/2022 </span><span class=\"S1EAA SBD3 S2\" id=\"td_219\">Gain provenant de la restructuration de la dette </span><span class=\"S7F9C SBD3 S2\" id=\"te_219\">- </span><span class=\"S7611 SBD3 S2\" id=\"tf_219\">418 </span><span class=\"S74A3 SBD3 S2\" id=\"tg_219\">437 </span><span class=\"S8DA SBD5 S2\" id=\"th_219\">Co\u00fbts de l\u2019endettement financier brut </span><span class=\"S7E29 SBD5 S2\" id=\"ti_219\">- </span><span class=\"S7E2A SBD5 S2\" id=\"tj_219\">24 </span><span class=\"S74A5 SBD5 S2\" id=\"tk_219\">277 </span><span class=\"S7E2B SBD5 S2\" id=\"tl_219\">- </span><span class=\"S7E2C SBD5 S2\" id=\"tm_219\">41 </span><span class=\"S7452 SBD5 S2\" id=\"tn_219\">358 </span><span class=\"S5E70 SBD5 S2\" id=\"to_219\">Charges li\u00e9es \u00e0 IFRS </span><span class=\"S7F9D SBD5 S2\" id=\"tp_219\">16 </span><span class=\"S7E2E SBD5 S2\" id=\"tq_219\">- </span><span class=\"S7DF3 SBD5 S2\" id=\"tr_219\">223 </span><span class=\"S78E7 SBD5 S2\" id=\"ts_219\">605 </span><span class=\"S7E2F SBD5 S2\" id=\"tt_219\">- </span><span class=\"S7DF4 SBD5 S2\" id=\"tu_219\">221 </span><span class=\"S745C SBD5 S2\" id=\"tv_219\">985 </span><span class=\"S6BF3 SBD5 S2\" id=\"tw_219\">Produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie </span><span class=\"S7F9E SBD5 S2\" id=\"tx_219\">10 </span><span class=\"S7618 SBD5 S2\" id=\"ty_219\">758 </span><span class=\"S7351 SBD5 S2\" id=\"tz_219\">827 </span><span class=\"S2363 SBD3 S2\" id=\"t10_219\">Co\u00fbts de l\u2019endettement financier net </span><span class=\"S7E33 SBD3 S2\" id=\"t11_219\">- </span><span class=\"S761A SBD3 S2\" id=\"t12_219\">237 </span><span class=\"S761B SBD3 S2\" id=\"t13_219\">124 </span><span class=\"S7E34 SBD3 S2\" id=\"t14_219\">- </span><span class=\"S761C SBD3 S2\" id=\"t15_219\">262 </span><span class=\"S7355 SBD3 S2\" id=\"t16_219\">516 </span><span class=\"S49E7 SBD5 S2\" id=\"t17_219\">Revenus des pr\u00eats </span><span class=\"S78EA SBD5 S2\" id=\"t18_219\">879 </span><span class=\"S7F9F SBD5 S2\" id=\"t19_219\">- </span><span class=\"S7358 SBD5 S2\" id=\"t1a_219\">574 </span><span class=\"SE86 SBD5 S2\" id=\"t1b_219\">Autres produits financiers </span><span class=\"S7FA0 SBD5 S2\" id=\"t1c_219\">47 </span><span class=\"S7EDA SBD5 S2\" id=\"t1d_219\">1 </span><span class=\"S735B SBD5 S2\" id=\"t1e_219\">070 </span><span class=\"SE87 SBD5 S2\" id=\"t1f_219\">Autres charges financi\u00e8res </span><span class=\"S7FA1 SBD5 S2\" id=\"t1g_219\">- </span><span class=\"S7FA2 SBD5 S2\" id=\"t1h_219\">3 </span><span class=\"S7FA3 SBD5 S2\" id=\"t1i_219\">327 </span><span class=\"S7FA4 SBD5 S2\" id=\"t1j_219\">- </span><span class=\"S7FA5 SBD5 S2\" id=\"t1k_219\">53 </span><span class=\"S7FA6 SBD5 S2\" id=\"t1l_219\">888 </span><span class=\"S2DB2 SBD3 S2\" id=\"t1m_219\">Autres produits et charges financiers </span><span class=\"S7FA7 SBD3 S2\" id=\"t1n_219\">- </span><span class=\"S7FA8 SBD3 S2\" id=\"t1o_219\">2 </span><span class=\"S7FA9 SBD3 S2\" id=\"t1p_219\">401 </span><span class=\"S7FAA SBD3 S2\" id=\"t1q_219\">- </span><span class=\"S748C SBD3 S2\" id=\"t1r_219\">53 </span><span class=\"S748D SBD3 S2\" id=\"t1s_219\">392 </span><span class=\"SF5E S71F S2\" id=\"t1t_219\">TOTAL </span><span class=\"S7FAB S71F S2\" id=\"t1u_219\">- </span><span class=\"S7FAC S71F S2\" id=\"t1v_219\">239 </span><span class=\"S7FAD S71F S2\" id=\"t1w_219\">525 </span><span class=\"S7FAE S71F S2\" id=\"t1x_219\">102 </span><span class=\"S7FAF S71F S2\" id=\"t1y_219\">529 </span><span class=\"S7FB0 S1ABE S2\" id=\"t1z_219\">Total charges financi\u00e8res </span><span class=\"S7FB1 S1ABE S2\" id=\"t20_219\">- </span><span class=\"S7FB2 S1ABE S2\" id=\"t21_219\">251 </span><span class=\"S7FB3 S1ABE S2\" id=\"t22_219\">209 </span><span class=\"S7FB4 S1ABE S2\" id=\"t23_219\">- </span><span class=\"S7FB5 S1ABE S2\" id=\"t24_219\">318 </span><span class=\"S7FB6 S1ABE S2\" id=\"t25_219\">623 </span><span class=\"S7FB7 S1ABE S2\" id=\"t26_219\">Total produits financiers </span><span class=\"S7FB8 S1ABE S2\" id=\"t27_219\">11 </span><span class=\"S7FB9 S1ABE S2\" id=\"t28_219\">684 </span><span class=\"S7FBA S1ABE S2\" id=\"t29_219\">421 </span><span class=\"S7FBB S1ABE S2\" id=\"t2a_219\">152 </span><span class=\"S7FBC S2D2 S2DE S2\" id=\"t2b_219\">Le r\u00e9sultat financier de l\u2019exercice 2022/2023 est en baisse de </span><span class=\"S692 S2D2 S2DE S2\" id=\"t2c_219\">342,1 </span><span class=\"S7FBD S2D2 S2DE S2\" id=\"t2d_219\">millions d\u2019euros par rapport \u00e0 l\u2019exercice pass\u00e9. </span><span class=\"S693 S2D2 S2DE S2\" id=\"t2e_219\">Cette variation provient </span><span class=\"S7FBE S2D2 S2DE S2\" id=\"t2f_219\">: </span><span class=\"S7FBF S2D2 S2DE S2\" id=\"t2g_219\">d\u2019un co\u00fbt de l\u2019endettement financier brut en baisse de </span><span class=\"S7FC0 S2DB S2DE S2\" id=\"t2h_219\">E </span><span class=\"S7FC1 S2D2 S2DE S2\" id=\"t2i_219\">17 </span><span class=\"S7FC2 S2D2 S2DE S2\" id=\"t2j_219\">081 </span><span class=\"S7FC3 S2D2 S2DE S2\" id=\"t2k_219\">milliers </span><span class=\"S7FC4 S2D2 S2DE S2\" id=\"t2l_219\">d\u2019euros, </span><span class=\"S7FC5 S2D2 S2DE S2\" id=\"t2m_219\">essentiellement </span><span class=\"S7FC6 S2D2 S2DE S2\" id=\"t2n_219\">du </span><span class=\"S7FC7 S2D2 S2DE S2\" id=\"t2o_219\">fait </span><span class=\"S7FC8 S2D2 S2DE S2\" id=\"t2p_219\">du </span><span class=\"S7FC9 S2D2 S2DE S2\" id=\"t2q_219\">d\u00e9sendettement massif du Groupe en fin d\u2019exercice 2021/2022 et </span><span class=\"S7FCA S2D2 S2DE S2\" id=\"t2r_219\">cela malgr\u00e9 une forte hausse des taux au cours de l\u2019exercice </span><span class=\"S403B S2D2 S2DE S2\" id=\"t2s_219\">2022/2023 </span><span class=\"S7FCB S2D2 S2DE S2\" id=\"t2t_219\">; </span><span class=\"S7FCC S2D2 S2DE S2\" id=\"t2u_219\">des produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie en </span><span class=\"S7FCD S2DB S2DE S2\" id=\"t2v_219\">E </span><span class=\"S7FCE S2D2 S2DE S2\" id=\"t2w_219\">hausse de 9 </span><span class=\"S7FCF S2D2 S2DE S2\" id=\"t2x_219\">931 </span><span class=\"S7FD0 S2D2 S2DE S2\" id=\"t2y_219\">milliers d\u2019euros, essentiellement du fait des </span><span class=\"S7FD1 S2D2 S2DE S2\" id=\"t2z_219\">int\u00e9r\u00eats per\u00e7us sur les placements de tr\u00e9sorerie souscrits par le </span><span class=\"S7FD2 S2D2 S2DE S2\" id=\"t30_219\">Groupe au cours de l\u2019exercice 2022/2023 (cf. </span><span class=\"S7FD3 S2D2 S2DE S2\" id=\"t31_219\">note </span><span class=\"S7FD4 S2D2 S2DE S2\" id=\"t32_219\">15) </span><span class=\"S7FD5 S2D2 S2DE S2\" id=\"t33_219\">; </span><span class=\"S7FD6 S2D2 S2DE S2\" id=\"t34_219\">baisse de 418 </span><span class=\"S7FD7 S2D2 S2DE S2\" id=\"t35_219\">437 </span><span class=\"S7FD8 S2D2 S2DE S2\" id=\"t36_219\">milliers d\u2019euros des gains provenant de la </span><span class=\"S7FD9 S2DB S2DE S2\" id=\"t37_219\">E </span><span class=\"S7FDA S2D2 S2DE S2\" id=\"t38_219\">restructuration de la dette, compte tenu des gains li\u00e9s \u00e0 la </span><span class=\"S7FDB S2D2 S2DE S2\" id=\"t39_219\">restructuration enregistr\u00e9s ponctuellement en fin d\u2019exercice </span><span class=\"S7FDC S2D2 S2DE S2\" id=\"t3a_219\">2021/2022 </span><span class=\"S7FDD S2D2 S2DE S2\" id=\"t3b_219\">; </span><span class=\"S7FDE S2D2 S2DE S2\" id=\"t3c_219\">baisse de 50 </span><span class=\"S7FDF S2D2 S2DE S2\" id=\"t3d_219\">561 </span><span class=\"S7FE0 S2D2 S2DE S2\" id=\"t3e_219\">milliers d\u2019euros d\u2019autres charges financi\u00e8res, du </span><span class=\"S3FD1 S2DB S2DE S2\" id=\"t3f_219\">E </span><span class=\"S7FE1 S2D2 S2DE S2\" id=\"t3g_219\">fait de la comptabilisation dans ce poste \u00e0 la cl\u00f4ture 2021/2022 </span><span class=\"S1C61 S2D2 S2DE S2\" id=\"t3h_219\">des </span><span class=\"S7FE2 S2D2 S2DE S2\" id=\"t3i_219\">frais </span><span class=\"S7FE3 S2D2 S2DE S2\" id=\"t3j_219\">et </span><span class=\"S7FE4 S2D2 S2DE S2\" id=\"t3k_219\">commissions </span><span class=\"S7FE5 S2D2 S2DE S2\" id=\"t3l_219\">au </span><span class=\"S7FE6 S2D2 S2DE S2\" id=\"t3m_219\">titre </span><span class=\"S7FE7 S2D2 S2DE S2\" id=\"t3n_219\">des </span><span class=\"S7FE8 S2D2 S2DE S2\" id=\"t3o_219\">Op\u00e9rations </span><span class=\"S7FE9 S2D2 S2DE S2\" id=\"t3p_219\">de </span><span class=\"S7FEA S2D2 S2DE S2\" id=\"t3q_219\">Restructuration et de Refinancement du 16 </span><span class=\"S5186 S2D2 S2DE S2\" id=\"t3r_219\">septembre 2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f40220": {
   "value": "<span class=\"S749C S625B S2\" id=\"t7_219\">R\u00e9sultat financier </span><span class=\"S7342 S625C S2\" id=\"t8_219\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_219\">31 </span><span class=\"S749D SBD4 S2\" id=\"ta_219\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_219\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_219\">Exercice 2021/2022 </span><span class=\"S1EAA SBD3 S2\" id=\"td_219\">Gain provenant de la restructuration de la dette </span><span class=\"S7F9C SBD3 S2\" id=\"te_219\">- </span><span class=\"S7611 SBD3 S2\" id=\"tf_219\">418 </span><span class=\"S74A3 SBD3 S2\" id=\"tg_219\">437 </span><span class=\"S8DA SBD5 S2\" id=\"th_219\">Co\u00fbts de l\u2019endettement financier brut </span><span class=\"S7E29 SBD5 S2\" id=\"ti_219\">- </span><span class=\"S7E2A SBD5 S2\" id=\"tj_219\">24 </span><span class=\"S74A5 SBD5 S2\" id=\"tk_219\">277 </span><span class=\"S7E2B SBD5 S2\" id=\"tl_219\">- </span><span class=\"S7E2C SBD5 S2\" id=\"tm_219\">41 </span><span class=\"S7452 SBD5 S2\" id=\"tn_219\">358 </span><span class=\"S5E70 SBD5 S2\" id=\"to_219\">Charges li\u00e9es \u00e0 IFRS </span><span class=\"S7F9D SBD5 S2\" id=\"tp_219\">16 </span><span class=\"S7E2E SBD5 S2\" id=\"tq_219\">- </span><span class=\"S7DF3 SBD5 S2\" id=\"tr_219\">223 </span><span class=\"S78E7 SBD5 S2\" id=\"ts_219\">605 </span><span class=\"S7E2F SBD5 S2\" id=\"tt_219\">- </span><span class=\"S7DF4 SBD5 S2\" id=\"tu_219\">221 </span><span class=\"S745C SBD5 S2\" id=\"tv_219\">985 </span><span class=\"S6BF3 SBD5 S2\" id=\"tw_219\">Produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie </span><span class=\"S7F9E SBD5 S2\" id=\"tx_219\">10 </span><span class=\"S7618 SBD5 S2\" id=\"ty_219\">758 </span><span class=\"S7351 SBD5 S2\" id=\"tz_219\">827 </span><span class=\"S2363 SBD3 S2\" id=\"t10_219\">Co\u00fbts de l\u2019endettement financier net </span><span class=\"S7E33 SBD3 S2\" id=\"t11_219\">- </span><span class=\"S761A SBD3 S2\" id=\"t12_219\">237 </span><span class=\"S761B SBD3 S2\" id=\"t13_219\">124 </span><span class=\"S7E34 SBD3 S2\" id=\"t14_219\">- </span><span class=\"S761C SBD3 S2\" id=\"t15_219\">262 </span><span class=\"S7355 SBD3 S2\" id=\"t16_219\">516 </span><span class=\"S49E7 SBD5 S2\" id=\"t17_219\">Revenus des pr\u00eats </span><span class=\"S78EA SBD5 S2\" id=\"t18_219\">879 </span><span class=\"S7F9F SBD5 S2\" id=\"t19_219\">- </span><span class=\"S7358 SBD5 S2\" id=\"t1a_219\">574 </span><span class=\"SE86 SBD5 S2\" id=\"t1b_219\">Autres produits financiers </span><span class=\"S7FA0 SBD5 S2\" id=\"t1c_219\">47 </span><span class=\"S7EDA SBD5 S2\" id=\"t1d_219\">1 </span><span class=\"S735B SBD5 S2\" id=\"t1e_219\">070 </span><span class=\"SE87 SBD5 S2\" id=\"t1f_219\">Autres charges financi\u00e8res </span><span class=\"S7FA1 SBD5 S2\" id=\"t1g_219\">- </span><span class=\"S7FA2 SBD5 S2\" id=\"t1h_219\">3 </span><span class=\"S7FA3 SBD5 S2\" id=\"t1i_219\">327 </span><span class=\"S7FA4 SBD5 S2\" id=\"t1j_219\">- </span><span class=\"S7FA5 SBD5 S2\" id=\"t1k_219\">53 </span><span class=\"S7FA6 SBD5 S2\" id=\"t1l_219\">888 </span><span class=\"S2DB2 SBD3 S2\" id=\"t1m_219\">Autres produits et charges financiers </span><span class=\"S7FA7 SBD3 S2\" id=\"t1n_219\">- </span><span class=\"S7FA8 SBD3 S2\" id=\"t1o_219\">2 </span><span class=\"S7FA9 SBD3 S2\" id=\"t1p_219\">401 </span><span class=\"S7FAA SBD3 S2\" id=\"t1q_219\">- </span><span class=\"S748C SBD3 S2\" id=\"t1r_219\">53 </span><span class=\"S748D SBD3 S2\" id=\"t1s_219\">392 </span><span class=\"SF5E S71F S2\" id=\"t1t_219\">TOTAL </span><span class=\"S7FAB S71F S2\" id=\"t1u_219\">- </span><span class=\"S7FAC S71F S2\" id=\"t1v_219\">239 </span><span class=\"S7FAD S71F S2\" id=\"t1w_219\">525 </span><span class=\"S7FAE S71F S2\" id=\"t1x_219\">102 </span><span class=\"S7FAF S71F S2\" id=\"t1y_219\">529 </span><span class=\"S7FB0 S1ABE S2\" id=\"t1z_219\">Total charges financi\u00e8res </span><span class=\"S7FB1 S1ABE S2\" id=\"t20_219\">- </span><span class=\"S7FB2 S1ABE S2\" id=\"t21_219\">251 </span><span class=\"S7FB3 S1ABE S2\" id=\"t22_219\">209 </span><span class=\"S7FB4 S1ABE S2\" id=\"t23_219\">- </span><span class=\"S7FB5 S1ABE S2\" id=\"t24_219\">318 </span><span class=\"S7FB6 S1ABE S2\" id=\"t25_219\">623 </span><span class=\"S7FB7 S1ABE S2\" id=\"t26_219\">Total produits financiers </span><span class=\"S7FB8 S1ABE S2\" id=\"t27_219\">11 </span><span class=\"S7FB9 S1ABE S2\" id=\"t28_219\">684 </span><span class=\"S7FBA S1ABE S2\" id=\"t29_219\">421 </span><span class=\"S7FBB S1ABE S2\" id=\"t2a_219\">152 </span><span class=\"S7FBC S2D2 S2DE S2\" id=\"t2b_219\">Le r\u00e9sultat financier de l\u2019exercice 2022/2023 est en baisse de </span><span class=\"S692 S2D2 S2DE S2\" id=\"t2c_219\">342,1 </span><span class=\"S7FBD S2D2 S2DE S2\" id=\"t2d_219\">millions d\u2019euros par rapport \u00e0 l\u2019exercice pass\u00e9. </span><span class=\"S693 S2D2 S2DE S2\" id=\"t2e_219\">Cette variation provient </span><span class=\"S7FBE S2D2 S2DE S2\" id=\"t2f_219\">: </span><span class=\"S7FBF S2D2 S2DE S2\" id=\"t2g_219\">d\u2019un co\u00fbt de l\u2019endettement financier brut en baisse de </span><span class=\"S7FC0 S2DB S2DE S2\" id=\"t2h_219\">E </span><span class=\"S7FC1 S2D2 S2DE S2\" id=\"t2i_219\">17 </span><span class=\"S7FC2 S2D2 S2DE S2\" id=\"t2j_219\">081 </span><span class=\"S7FC3 S2D2 S2DE S2\" id=\"t2k_219\">milliers </span><span class=\"S7FC4 S2D2 S2DE S2\" id=\"t2l_219\">d\u2019euros, </span><span class=\"S7FC5 S2D2 S2DE S2\" id=\"t2m_219\">essentiellement </span><span class=\"S7FC6 S2D2 S2DE S2\" id=\"t2n_219\">du </span><span class=\"S7FC7 S2D2 S2DE S2\" id=\"t2o_219\">fait </span><span class=\"S7FC8 S2D2 S2DE S2\" id=\"t2p_219\">du </span><span class=\"S7FC9 S2D2 S2DE S2\" id=\"t2q_219\">d\u00e9sendettement massif du Groupe en fin d\u2019exercice 2021/2022 et </span><span class=\"S7FCA S2D2 S2DE S2\" id=\"t2r_219\">cela malgr\u00e9 une forte hausse des taux au cours de l\u2019exercice </span><span class=\"S403B S2D2 S2DE S2\" id=\"t2s_219\">2022/2023 </span><span class=\"S7FCB S2D2 S2DE S2\" id=\"t2t_219\">; </span><span class=\"S7FCC S2D2 S2DE S2\" id=\"t2u_219\">des produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie en </span><span class=\"S7FCD S2DB S2DE S2\" id=\"t2v_219\">E </span><span class=\"S7FCE S2D2 S2DE S2\" id=\"t2w_219\">hausse de 9 </span><span class=\"S7FCF S2D2 S2DE S2\" id=\"t2x_219\">931 </span><span class=\"S7FD0 S2D2 S2DE S2\" id=\"t2y_219\">milliers d\u2019euros, essentiellement du fait des </span><span class=\"S7FD1 S2D2 S2DE S2\" id=\"t2z_219\">int\u00e9r\u00eats per\u00e7us sur les placements de tr\u00e9sorerie souscrits par le </span><span class=\"S7FD2 S2D2 S2DE S2\" id=\"t30_219\">Groupe au cours de l\u2019exercice 2022/2023 (cf. </span><span class=\"S7FD3 S2D2 S2DE S2\" id=\"t31_219\">note </span><span class=\"S7FD4 S2D2 S2DE S2\" id=\"t32_219\">15) </span><span class=\"S7FD5 S2D2 S2DE S2\" id=\"t33_219\">; </span><span class=\"S7FD6 S2D2 S2DE S2\" id=\"t34_219\">baisse de 418 </span><span class=\"S7FD7 S2D2 S2DE S2\" id=\"t35_219\">437 </span><span class=\"S7FD8 S2D2 S2DE S2\" id=\"t36_219\">milliers d\u2019euros des gains provenant de la </span><span class=\"S7FD9 S2DB S2DE S2\" id=\"t37_219\">E </span><span class=\"S7FDA S2D2 S2DE S2\" id=\"t38_219\">restructuration de la dette, compte tenu des gains li\u00e9s \u00e0 la </span><span class=\"S7FDB S2D2 S2DE S2\" id=\"t39_219\">restructuration enregistr\u00e9s ponctuellement en fin d\u2019exercice </span><span class=\"S7FDC S2D2 S2DE S2\" id=\"t3a_219\">2021/2022 </span><span class=\"S7FDD S2D2 S2DE S2\" id=\"t3b_219\">; </span><span class=\"S7FDE S2D2 S2DE S2\" id=\"t3c_219\">baisse de 50 </span><span class=\"S7FDF S2D2 S2DE S2\" id=\"t3d_219\">561 </span><span class=\"S7FE0 S2D2 S2DE S2\" id=\"t3e_219\">milliers d\u2019euros d\u2019autres charges financi\u00e8res, du </span><span class=\"S3FD1 S2DB S2DE S2\" id=\"t3f_219\">E </span><span class=\"S7FE1 S2D2 S2DE S2\" id=\"t3g_219\">fait de la comptabilisation dans ce poste \u00e0 la cl\u00f4ture 2021/2022 </span><span class=\"S1C61 S2D2 S2DE S2\" id=\"t3h_219\">des </span><span class=\"S7FE2 S2D2 S2DE S2\" id=\"t3i_219\">frais </span><span class=\"S7FE3 S2D2 S2DE S2\" id=\"t3j_219\">et </span><span class=\"S7FE4 S2D2 S2DE S2\" id=\"t3k_219\">commissions </span><span class=\"S7FE5 S2D2 S2DE S2\" id=\"t3l_219\">au </span><span class=\"S7FE6 S2D2 S2DE S2\" id=\"t3m_219\">titre </span><span class=\"S7FE7 S2D2 S2DE S2\" id=\"t3n_219\">des </span><span class=\"S7FE8 S2D2 S2DE S2\" id=\"t3o_219\">Op\u00e9rations </span><span class=\"S7FE9 S2D2 S2DE S2\" id=\"t3p_219\">de </span><span class=\"S7FEA S2D2 S2DE S2\" id=\"t3q_219\">Restructuration et de Refinancement du 16 </span><span class=\"S5186 S2D2 S2DE S2\" id=\"t3r_219\">septembre 2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f40221": {
   "value": "<span class=\"S749C S625B S2\" id=\"t7_219\">R\u00e9sultat financier </span><span class=\"S7342 S625C S2\" id=\"t8_219\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_219\">31 </span><span class=\"S749D SBD4 S2\" id=\"ta_219\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_219\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_219\">Exercice 2021/2022 </span><span class=\"S1EAA SBD3 S2\" id=\"td_219\">Gain provenant de la restructuration de la dette </span><span class=\"S7F9C SBD3 S2\" id=\"te_219\">- </span><span class=\"S7611 SBD3 S2\" id=\"tf_219\">418 </span><span class=\"S74A3 SBD3 S2\" id=\"tg_219\">437 </span><span class=\"S8DA SBD5 S2\" id=\"th_219\">Co\u00fbts de l\u2019endettement financier brut </span><span class=\"S7E29 SBD5 S2\" id=\"ti_219\">- </span><span class=\"S7E2A SBD5 S2\" id=\"tj_219\">24 </span><span class=\"S74A5 SBD5 S2\" id=\"tk_219\">277 </span><span class=\"S7E2B SBD5 S2\" id=\"tl_219\">- </span><span class=\"S7E2C SBD5 S2\" id=\"tm_219\">41 </span><span class=\"S7452 SBD5 S2\" id=\"tn_219\">358 </span><span class=\"S5E70 SBD5 S2\" id=\"to_219\">Charges li\u00e9es \u00e0 IFRS </span><span class=\"S7F9D SBD5 S2\" id=\"tp_219\">16 </span><span class=\"S7E2E SBD5 S2\" id=\"tq_219\">- </span><span class=\"S7DF3 SBD5 S2\" id=\"tr_219\">223 </span><span class=\"S78E7 SBD5 S2\" id=\"ts_219\">605 </span><span class=\"S7E2F SBD5 S2\" id=\"tt_219\">- </span><span class=\"S7DF4 SBD5 S2\" id=\"tu_219\">221 </span><span class=\"S745C SBD5 S2\" id=\"tv_219\">985 </span><span class=\"S6BF3 SBD5 S2\" id=\"tw_219\">Produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie </span><span class=\"S7F9E SBD5 S2\" id=\"tx_219\">10 </span><span class=\"S7618 SBD5 S2\" id=\"ty_219\">758 </span><span class=\"S7351 SBD5 S2\" id=\"tz_219\">827 </span><span class=\"S2363 SBD3 S2\" id=\"t10_219\">Co\u00fbts de l\u2019endettement financier net </span><span class=\"S7E33 SBD3 S2\" id=\"t11_219\">- </span><span class=\"S761A SBD3 S2\" id=\"t12_219\">237 </span><span class=\"S761B SBD3 S2\" id=\"t13_219\">124 </span><span class=\"S7E34 SBD3 S2\" id=\"t14_219\">- </span><span class=\"S761C SBD3 S2\" id=\"t15_219\">262 </span><span class=\"S7355 SBD3 S2\" id=\"t16_219\">516 </span><span class=\"S49E7 SBD5 S2\" id=\"t17_219\">Revenus des pr\u00eats </span><span class=\"S78EA SBD5 S2\" id=\"t18_219\">879 </span><span class=\"S7F9F SBD5 S2\" id=\"t19_219\">- </span><span class=\"S7358 SBD5 S2\" id=\"t1a_219\">574 </span><span class=\"SE86 SBD5 S2\" id=\"t1b_219\">Autres produits financiers </span><span class=\"S7FA0 SBD5 S2\" id=\"t1c_219\">47 </span><span class=\"S7EDA SBD5 S2\" id=\"t1d_219\">1 </span><span class=\"S735B SBD5 S2\" id=\"t1e_219\">070 </span><span class=\"SE87 SBD5 S2\" id=\"t1f_219\">Autres charges financi\u00e8res </span><span class=\"S7FA1 SBD5 S2\" id=\"t1g_219\">- </span><span class=\"S7FA2 SBD5 S2\" id=\"t1h_219\">3 </span><span class=\"S7FA3 SBD5 S2\" id=\"t1i_219\">327 </span><span class=\"S7FA4 SBD5 S2\" id=\"t1j_219\">- </span><span class=\"S7FA5 SBD5 S2\" id=\"t1k_219\">53 </span><span class=\"S7FA6 SBD5 S2\" id=\"t1l_219\">888 </span><span class=\"S2DB2 SBD3 S2\" id=\"t1m_219\">Autres produits et charges financiers </span><span class=\"S7FA7 SBD3 S2\" id=\"t1n_219\">- </span><span class=\"S7FA8 SBD3 S2\" id=\"t1o_219\">2 </span><span class=\"S7FA9 SBD3 S2\" id=\"t1p_219\">401 </span><span class=\"S7FAA SBD3 S2\" id=\"t1q_219\">- </span><span class=\"S748C SBD3 S2\" id=\"t1r_219\">53 </span><span class=\"S748D SBD3 S2\" id=\"t1s_219\">392 </span><span class=\"SF5E S71F S2\" id=\"t1t_219\">TOTAL </span><span class=\"S7FAB S71F S2\" id=\"t1u_219\">- </span><span class=\"S7FAC S71F S2\" id=\"t1v_219\">239 </span><span class=\"S7FAD S71F S2\" id=\"t1w_219\">525 </span><span class=\"S7FAE S71F S2\" id=\"t1x_219\">102 </span><span class=\"S7FAF S71F S2\" id=\"t1y_219\">529 </span><span class=\"S7FB0 S1ABE S2\" id=\"t1z_219\">Total charges financi\u00e8res </span><span class=\"S7FB1 S1ABE S2\" id=\"t20_219\">- </span><span class=\"S7FB2 S1ABE S2\" id=\"t21_219\">251 </span><span class=\"S7FB3 S1ABE S2\" id=\"t22_219\">209 </span><span class=\"S7FB4 S1ABE S2\" id=\"t23_219\">- </span><span class=\"S7FB5 S1ABE S2\" id=\"t24_219\">318 </span><span class=\"S7FB6 S1ABE S2\" id=\"t25_219\">623 </span><span class=\"S7FB7 S1ABE S2\" id=\"t26_219\">Total produits financiers </span><span class=\"S7FB8 S1ABE S2\" id=\"t27_219\">11 </span><span class=\"S7FB9 S1ABE S2\" id=\"t28_219\">684 </span><span class=\"S7FBA S1ABE S2\" id=\"t29_219\">421 </span><span class=\"S7FBB S1ABE S2\" id=\"t2a_219\">152 </span><span class=\"S7FBC S2D2 S2DE S2\" id=\"t2b_219\">Le r\u00e9sultat financier de l\u2019exercice 2022/2023 est en baisse de </span><span class=\"S692 S2D2 S2DE S2\" id=\"t2c_219\">342,1 </span><span class=\"S7FBD S2D2 S2DE S2\" id=\"t2d_219\">millions d\u2019euros par rapport \u00e0 l\u2019exercice pass\u00e9. </span><span class=\"S693 S2D2 S2DE S2\" id=\"t2e_219\">Cette variation provient </span><span class=\"S7FBE S2D2 S2DE S2\" id=\"t2f_219\">: </span><span class=\"S7FBF S2D2 S2DE S2\" id=\"t2g_219\">d\u2019un co\u00fbt de l\u2019endettement financier brut en baisse de </span><span class=\"S7FC0 S2DB S2DE S2\" id=\"t2h_219\">E </span><span class=\"S7FC1 S2D2 S2DE S2\" id=\"t2i_219\">17 </span><span class=\"S7FC2 S2D2 S2DE S2\" id=\"t2j_219\">081 </span><span class=\"S7FC3 S2D2 S2DE S2\" id=\"t2k_219\">milliers </span><span class=\"S7FC4 S2D2 S2DE S2\" id=\"t2l_219\">d\u2019euros, </span><span class=\"S7FC5 S2D2 S2DE S2\" id=\"t2m_219\">essentiellement </span><span class=\"S7FC6 S2D2 S2DE S2\" id=\"t2n_219\">du </span><span class=\"S7FC7 S2D2 S2DE S2\" id=\"t2o_219\">fait </span><span class=\"S7FC8 S2D2 S2DE S2\" id=\"t2p_219\">du </span><span class=\"S7FC9 S2D2 S2DE S2\" id=\"t2q_219\">d\u00e9sendettement massif du Groupe en fin d\u2019exercice 2021/2022 et </span><span class=\"S7FCA S2D2 S2DE S2\" id=\"t2r_219\">cela malgr\u00e9 une forte hausse des taux au cours de l\u2019exercice </span><span class=\"S403B S2D2 S2DE S2\" id=\"t2s_219\">2022/2023 </span><span class=\"S7FCB S2D2 S2DE S2\" id=\"t2t_219\">; </span><span class=\"S7FCC S2D2 S2DE S2\" id=\"t2u_219\">des produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie en </span><span class=\"S7FCD S2DB S2DE S2\" id=\"t2v_219\">E </span><span class=\"S7FCE S2D2 S2DE S2\" id=\"t2w_219\">hausse de 9 </span><span class=\"S7FCF S2D2 S2DE S2\" id=\"t2x_219\">931 </span><span class=\"S7FD0 S2D2 S2DE S2\" id=\"t2y_219\">milliers d\u2019euros, essentiellement du fait des </span><span class=\"S7FD1 S2D2 S2DE S2\" id=\"t2z_219\">int\u00e9r\u00eats per\u00e7us sur les placements de tr\u00e9sorerie souscrits par le </span><span class=\"S7FD2 S2D2 S2DE S2\" id=\"t30_219\">Groupe au cours de l\u2019exercice 2022/2023 (cf. </span><span class=\"S7FD3 S2D2 S2DE S2\" id=\"t31_219\">note </span><span class=\"S7FD4 S2D2 S2DE S2\" id=\"t32_219\">15) </span><span class=\"S7FD5 S2D2 S2DE S2\" id=\"t33_219\">; </span><span class=\"S7FD6 S2D2 S2DE S2\" id=\"t34_219\">baisse de 418 </span><span class=\"S7FD7 S2D2 S2DE S2\" id=\"t35_219\">437 </span><span class=\"S7FD8 S2D2 S2DE S2\" id=\"t36_219\">milliers d\u2019euros des gains provenant de la </span><span class=\"S7FD9 S2DB S2DE S2\" id=\"t37_219\">E </span><span class=\"S7FDA S2D2 S2DE S2\" id=\"t38_219\">restructuration de la dette, compte tenu des gains li\u00e9s \u00e0 la </span><span class=\"S7FDB S2D2 S2DE S2\" id=\"t39_219\">restructuration enregistr\u00e9s ponctuellement en fin d\u2019exercice </span><span class=\"S7FDC S2D2 S2DE S2\" id=\"t3a_219\">2021/2022 </span><span class=\"S7FDD S2D2 S2DE S2\" id=\"t3b_219\">; </span><span class=\"S7FDE S2D2 S2DE S2\" id=\"t3c_219\">baisse de 50 </span><span class=\"S7FDF S2D2 S2DE S2\" id=\"t3d_219\">561 </span><span class=\"S7FE0 S2D2 S2DE S2\" id=\"t3e_219\">milliers d\u2019euros d\u2019autres charges financi\u00e8res, du </span><span class=\"S3FD1 S2DB S2DE S2\" id=\"t3f_219\">E </span><span class=\"S7FE1 S2D2 S2DE S2\" id=\"t3g_219\">fait de la comptabilisation dans ce poste \u00e0 la cl\u00f4ture 2021/2022 </span><span class=\"S1C61 S2D2 S2DE S2\" id=\"t3h_219\">des </span><span class=\"S7FE2 S2D2 S2DE S2\" id=\"t3i_219\">frais </span><span class=\"S7FE3 S2D2 S2DE S2\" id=\"t3j_219\">et </span><span class=\"S7FE4 S2D2 S2DE S2\" id=\"t3k_219\">commissions </span><span class=\"S7FE5 S2D2 S2DE S2\" id=\"t3l_219\">au </span><span class=\"S7FE6 S2D2 S2DE S2\" id=\"t3m_219\">titre </span><span class=\"S7FE7 S2D2 S2DE S2\" id=\"t3n_219\">des </span><span class=\"S7FE8 S2D2 S2DE S2\" id=\"t3o_219\">Op\u00e9rations </span><span class=\"S7FE9 S2D2 S2DE S2\" id=\"t3p_219\">de </span><span class=\"S7FEA S2D2 S2DE S2\" id=\"t3q_219\">Restructuration et de Refinancement du 16 </span><span class=\"S5186 S2D2 S2DE S2\" id=\"t3r_219\">septembre 2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f40222": {
   "value": "<span class=\"S749C S625B S2\" id=\"t7_219\">R\u00e9sultat financier </span><span class=\"S7342 S625C S2\" id=\"t8_219\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_219\">31 </span><span class=\"S749D SBD4 S2\" id=\"ta_219\">(en milliers d\u2019euros) </span><span class=\"S7DF1 S71F S2\" id=\"tb_219\">Exercice 2022/2023 </span><span class=\"S7DF2 SBD3 S2\" id=\"tc_219\">Exercice 2021/2022 </span><span class=\"S1EAA SBD3 S2\" id=\"td_219\">Gain provenant de la restructuration de la dette </span><span class=\"S7F9C SBD3 S2\" id=\"te_219\">- </span><span class=\"S7611 SBD3 S2\" id=\"tf_219\">418 </span><span class=\"S74A3 SBD3 S2\" id=\"tg_219\">437 </span><span class=\"S8DA SBD5 S2\" id=\"th_219\">Co\u00fbts de l\u2019endettement financier brut </span><span class=\"S7E29 SBD5 S2\" id=\"ti_219\">- </span><span class=\"S7E2A SBD5 S2\" id=\"tj_219\">24 </span><span class=\"S74A5 SBD5 S2\" id=\"tk_219\">277 </span><span class=\"S7E2B SBD5 S2\" id=\"tl_219\">- </span><span class=\"S7E2C SBD5 S2\" id=\"tm_219\">41 </span><span class=\"S7452 SBD5 S2\" id=\"tn_219\">358 </span><span class=\"S5E70 SBD5 S2\" id=\"to_219\">Charges li\u00e9es \u00e0 IFRS </span><span class=\"S7F9D SBD5 S2\" id=\"tp_219\">16 </span><span class=\"S7E2E SBD5 S2\" id=\"tq_219\">- </span><span class=\"S7DF3 SBD5 S2\" id=\"tr_219\">223 </span><span class=\"S78E7 SBD5 S2\" id=\"ts_219\">605 </span><span class=\"S7E2F SBD5 S2\" id=\"tt_219\">- </span><span class=\"S7DF4 SBD5 S2\" id=\"tu_219\">221 </span><span class=\"S745C SBD5 S2\" id=\"tv_219\">985 </span><span class=\"S6BF3 SBD5 S2\" id=\"tw_219\">Produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie </span><span class=\"S7F9E SBD5 S2\" id=\"tx_219\">10 </span><span class=\"S7618 SBD5 S2\" id=\"ty_219\">758 </span><span class=\"S7351 SBD5 S2\" id=\"tz_219\">827 </span><span class=\"S2363 SBD3 S2\" id=\"t10_219\">Co\u00fbts de l\u2019endettement financier net </span><span class=\"S7E33 SBD3 S2\" id=\"t11_219\">- </span><span class=\"S761A SBD3 S2\" id=\"t12_219\">237 </span><span class=\"S761B SBD3 S2\" id=\"t13_219\">124 </span><span class=\"S7E34 SBD3 S2\" id=\"t14_219\">- </span><span class=\"S761C SBD3 S2\" id=\"t15_219\">262 </span><span class=\"S7355 SBD3 S2\" id=\"t16_219\">516 </span><span class=\"S49E7 SBD5 S2\" id=\"t17_219\">Revenus des pr\u00eats </span><span class=\"S78EA SBD5 S2\" id=\"t18_219\">879 </span><span class=\"S7F9F SBD5 S2\" id=\"t19_219\">- </span><span class=\"S7358 SBD5 S2\" id=\"t1a_219\">574 </span><span class=\"SE86 SBD5 S2\" id=\"t1b_219\">Autres produits financiers </span><span class=\"S7FA0 SBD5 S2\" id=\"t1c_219\">47 </span><span class=\"S7EDA SBD5 S2\" id=\"t1d_219\">1 </span><span class=\"S735B SBD5 S2\" id=\"t1e_219\">070 </span><span class=\"SE87 SBD5 S2\" id=\"t1f_219\">Autres charges financi\u00e8res </span><span class=\"S7FA1 SBD5 S2\" id=\"t1g_219\">- </span><span class=\"S7FA2 SBD5 S2\" id=\"t1h_219\">3 </span><span class=\"S7FA3 SBD5 S2\" id=\"t1i_219\">327 </span><span class=\"S7FA4 SBD5 S2\" id=\"t1j_219\">- </span><span class=\"S7FA5 SBD5 S2\" id=\"t1k_219\">53 </span><span class=\"S7FA6 SBD5 S2\" id=\"t1l_219\">888 </span><span class=\"S2DB2 SBD3 S2\" id=\"t1m_219\">Autres produits et charges financiers </span><span class=\"S7FA7 SBD3 S2\" id=\"t1n_219\">- </span><span class=\"S7FA8 SBD3 S2\" id=\"t1o_219\">2 </span><span class=\"S7FA9 SBD3 S2\" id=\"t1p_219\">401 </span><span class=\"S7FAA SBD3 S2\" id=\"t1q_219\">- </span><span class=\"S748C SBD3 S2\" id=\"t1r_219\">53 </span><span class=\"S748D SBD3 S2\" id=\"t1s_219\">392 </span><span class=\"SF5E S71F S2\" id=\"t1t_219\">TOTAL </span><span class=\"S7FAB S71F S2\" id=\"t1u_219\">- </span><span class=\"S7FAC S71F S2\" id=\"t1v_219\">239 </span><span class=\"S7FAD S71F S2\" id=\"t1w_219\">525 </span><span class=\"S7FAE S71F S2\" id=\"t1x_219\">102 </span><span class=\"S7FAF S71F S2\" id=\"t1y_219\">529 </span><span class=\"S7FB0 S1ABE S2\" id=\"t1z_219\">Total charges financi\u00e8res </span><span class=\"S7FB1 S1ABE S2\" id=\"t20_219\">- </span><span class=\"S7FB2 S1ABE S2\" id=\"t21_219\">251 </span><span class=\"S7FB3 S1ABE S2\" id=\"t22_219\">209 </span><span class=\"S7FB4 S1ABE S2\" id=\"t23_219\">- </span><span class=\"S7FB5 S1ABE S2\" id=\"t24_219\">318 </span><span class=\"S7FB6 S1ABE S2\" id=\"t25_219\">623 </span><span class=\"S7FB7 S1ABE S2\" id=\"t26_219\">Total produits financiers </span><span class=\"S7FB8 S1ABE S2\" id=\"t27_219\">11 </span><span class=\"S7FB9 S1ABE S2\" id=\"t28_219\">684 </span><span class=\"S7FBA S1ABE S2\" id=\"t29_219\">421 </span><span class=\"S7FBB S1ABE S2\" id=\"t2a_219\">152 </span><span class=\"S7FBC S2D2 S2DE S2\" id=\"t2b_219\">Le r\u00e9sultat financier de l\u2019exercice 2022/2023 est en baisse de </span><span class=\"S692 S2D2 S2DE S2\" id=\"t2c_219\">342,1 </span><span class=\"S7FBD S2D2 S2DE S2\" id=\"t2d_219\">millions d\u2019euros par rapport \u00e0 l\u2019exercice pass\u00e9. </span><span class=\"S693 S2D2 S2DE S2\" id=\"t2e_219\">Cette variation provient </span><span class=\"S7FBE S2D2 S2DE S2\" id=\"t2f_219\">: </span><span class=\"S7FBF S2D2 S2DE S2\" id=\"t2g_219\">d\u2019un co\u00fbt de l\u2019endettement financier brut en baisse de </span><span class=\"S7FC0 S2DB S2DE S2\" id=\"t2h_219\">E </span><span class=\"S7FC1 S2D2 S2DE S2\" id=\"t2i_219\">17 </span><span class=\"S7FC2 S2D2 S2DE S2\" id=\"t2j_219\">081 </span><span class=\"S7FC3 S2D2 S2DE S2\" id=\"t2k_219\">milliers </span><span class=\"S7FC4 S2D2 S2DE S2\" id=\"t2l_219\">d\u2019euros, </span><span class=\"S7FC5 S2D2 S2DE S2\" id=\"t2m_219\">essentiellement </span><span class=\"S7FC6 S2D2 S2DE S2\" id=\"t2n_219\">du </span><span class=\"S7FC7 S2D2 S2DE S2\" id=\"t2o_219\">fait </span><span class=\"S7FC8 S2D2 S2DE S2\" id=\"t2p_219\">du </span><span class=\"S7FC9 S2D2 S2DE S2\" id=\"t2q_219\">d\u00e9sendettement massif du Groupe en fin d\u2019exercice 2021/2022 et </span><span class=\"S7FCA S2D2 S2DE S2\" id=\"t2r_219\">cela malgr\u00e9 une forte hausse des taux au cours de l\u2019exercice </span><span class=\"S403B S2D2 S2DE S2\" id=\"t2s_219\">2022/2023 </span><span class=\"S7FCB S2D2 S2DE S2\" id=\"t2t_219\">; </span><span class=\"S7FCC S2D2 S2DE S2\" id=\"t2u_219\">des produits de tr\u00e9sorerie et d\u2019\u00e9quivalents de tr\u00e9sorerie en </span><span class=\"S7FCD S2DB S2DE S2\" id=\"t2v_219\">E </span><span class=\"S7FCE S2D2 S2DE S2\" id=\"t2w_219\">hausse de 9 </span><span class=\"S7FCF S2D2 S2DE S2\" id=\"t2x_219\">931 </span><span class=\"S7FD0 S2D2 S2DE S2\" id=\"t2y_219\">milliers d\u2019euros, essentiellement du fait des </span><span class=\"S7FD1 S2D2 S2DE S2\" id=\"t2z_219\">int\u00e9r\u00eats per\u00e7us sur les placements de tr\u00e9sorerie souscrits par le </span><span class=\"S7FD2 S2D2 S2DE S2\" id=\"t30_219\">Groupe au cours de l\u2019exercice 2022/2023 (cf. </span><span class=\"S7FD3 S2D2 S2DE S2\" id=\"t31_219\">note </span><span class=\"S7FD4 S2D2 S2DE S2\" id=\"t32_219\">15) </span><span class=\"S7FD5 S2D2 S2DE S2\" id=\"t33_219\">; </span><span class=\"S7FD6 S2D2 S2DE S2\" id=\"t34_219\">baisse de 418 </span><span class=\"S7FD7 S2D2 S2DE S2\" id=\"t35_219\">437 </span><span class=\"S7FD8 S2D2 S2DE S2\" id=\"t36_219\">milliers d\u2019euros des gains provenant de la </span><span class=\"S7FD9 S2DB S2DE S2\" id=\"t37_219\">E </span><span class=\"S7FDA S2D2 S2DE S2\" id=\"t38_219\">restructuration de la dette, compte tenu des gains li\u00e9s \u00e0 la </span><span class=\"S7FDB S2D2 S2DE S2\" id=\"t39_219\">restructuration enregistr\u00e9s ponctuellement en fin d\u2019exercice </span><span class=\"S7FDC S2D2 S2DE S2\" id=\"t3a_219\">2021/2022 </span><span class=\"S7FDD S2D2 S2DE S2\" id=\"t3b_219\">; </span><span class=\"S7FDE S2D2 S2DE S2\" id=\"t3c_219\">baisse de 50 </span><span class=\"S7FDF S2D2 S2DE S2\" id=\"t3d_219\">561 </span><span class=\"S7FE0 S2D2 S2DE S2\" id=\"t3e_219\">milliers d\u2019euros d\u2019autres charges financi\u00e8res, du </span><span class=\"S3FD1 S2DB S2DE S2\" id=\"t3f_219\">E </span><span class=\"S7FE1 S2D2 S2DE S2\" id=\"t3g_219\">fait de la comptabilisation dans ce poste \u00e0 la cl\u00f4ture 2021/2022 </span><span class=\"S1C61 S2D2 S2DE S2\" id=\"t3h_219\">des </span><span class=\"S7FE2 S2D2 S2DE S2\" id=\"t3i_219\">frais </span><span class=\"S7FE3 S2D2 S2DE S2\" id=\"t3j_219\">et </span><span class=\"S7FE4 S2D2 S2DE S2\" id=\"t3k_219\">commissions </span><span class=\"S7FE5 S2D2 S2DE S2\" id=\"t3l_219\">au </span><span class=\"S7FE6 S2D2 S2DE S2\" id=\"t3m_219\">titre </span><span class=\"S7FE7 S2D2 S2DE S2\" id=\"t3n_219\">des </span><span class=\"S7FE8 S2D2 S2DE S2\" id=\"t3o_219\">Op\u00e9rations </span><span class=\"S7FE9 S2D2 S2DE S2\" id=\"t3p_219\">de </span><span class=\"S7FEA S2D2 S2DE S2\" id=\"t3q_219\">Restructuration et de Refinancement du 16 </span><span class=\"S5186 S2D2 S2DE S2\" id=\"t3r_219\">septembre 2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f40633": {
   "value": "activit\u00e9s touristiques et immobili\u00e8res",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f40786": {
   "value": "<span class=\"S813D S625A S2DF S2\" id=\"t7_222\">Autres analyses </span><span class=\"S813E S625B S2\" id=\"t8_222\">Effectifs </span><span class=\"S813F S625C S2\" id=\"t9_222\">Note </span><span class=\"S8140 S625C S2\" id=\"ta_222\">34 </span><span class=\"S8141 S2D2 S2DE S2\" id=\"tb_222\">L\u2019effectif moyen annuel des 2 </span><span class=\"S8142 S2D2 S2DE S2\" id=\"tc_222\">derniers exercices (en \u00e9quivalent temps plein) des soci\u00e9t\u00e9s consolid\u00e9es par int\u00e9gration globale du Groupe </span><span class=\"S5E70 S2D2 S2DE S2\" id=\"td_222\">Pierre </span><span class=\"S8143 S2D2 S2DE S2\" id=\"te_222\">&amp; </span><span class=\"S8144 S2D2 S2DE S2\" id=\"tf_222\">Vacances-Center Parcs se r\u00e9partit ainsi </span><span class=\"S8145 S2D2 S2DE S2\" id=\"tg_222\">: </span><span class=\"S8146 S71F S2\" id=\"th_222\">Exercice 2022/2023 </span><span class=\"S8147 SBD3 S2\" id=\"ti_222\">Exercice 2021/2022 </span><span class=\"S24FA SBD5 S2\" id=\"tj_222\">Cadres </span><span class=\"S8148 SBD5 S2\" id=\"tk_222\">1 </span><span class=\"S8149 SBD5 S2\" id=\"tl_222\">557 </span><span class=\"S814A SBD5 S2\" id=\"tm_222\">1 </span><span class=\"S7586 SBD5 S2\" id=\"tn_222\">578 </span><span class=\"S137C SBD5 S2\" id=\"to_222\">Agents de ma\u00eetrise et employ\u00e9s </span><span class=\"S814B SBD5 S2\" id=\"tp_222\">6 </span><span class=\"S814C SBD5 S2\" id=\"tq_222\">800 </span><span class=\"S814D SBD5 S2\" id=\"tr_222\">6 </span><span class=\"S7525 SBD5 S2\" id=\"ts_222\">409 </span><span class=\"S266B S71F S2\" id=\"tt_222\">TOTAL </span><span class=\"S814E S71F S2\" id=\"tu_222\">8 </span><span class=\"S814F S71F S2\" id=\"tv_222\">357 </span><span class=\"S31DC S71F S2\" id=\"tw_222\">7 </span><span class=\"S7527 S71F S2\" id=\"tx_222\">987 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f40814": {
   "value": "<span class=\"S8150 S625B S2\" id=\"ty_222\">Engagements hors bilan </span><span class=\"S8151 S625C S2\" id=\"tz_222\">Note </span><span class=\"S8152 S625C S2\" id=\"t10_222\">35 </span><span class=\"S8153 S2D2 S2DE S2\" id=\"t11_222\">Les s\u00fbret\u00e9s octroy\u00e9es par le Groupe en garantie des emprunts sont d\u00e9taill\u00e9es dans la note </span><span class=\"S8154 S2D2 S2DE S2\" id=\"t12_222\">18 \u00ab </span><span class=\"S8155 S2D2 S2DE S2\" id=\"t13_222\">Dettes financi\u00e8res </span><span class=\"S8156 S2D2 S2DE S2\" id=\"t14_222\">\u00bb, notamment celles </span><span class=\"S8157 S2D2 S2DE S2\" id=\"t15_222\">octroy\u00e9es pour les lignes de financement mises en place ou r\u00e9install\u00e9es durant les Op\u00e9rations de Restructuration et de Refinancement </span><span class=\"SCF1 S2D2 S2DE S2\" id=\"t16_222\">finalis\u00e9es avec succ\u00e8s le 16 </span><span class=\"S8158 S2D2 S2DE S2\" id=\"t17_222\">septembre 2022. Elles ne sont donc pas reprises dans le tableau ci-dessous </span><span class=\"S8159 S2D2 S2DE S2\" id=\"t18_222\">: </span><span class=\"S815A SBD4 S2\" id=\"t19_222\">(en milliers d\u2019euros) </span><span class=\"S815B SBD3 S2\" id=\"t1a_222\">\u00c9ch\u00e9ances </span><span class=\"S815C S71F S2\" id=\"t1b_222\">30/09/2023 </span><span class=\"S815D SBD3 S2\" id=\"t1c_222\">30/09/2022 </span><span class=\"S815E SBD3 S2\" id=\"t1d_222\">&lt; </span><span class=\"S815F SBD3 S2\" id=\"t1e_222\">1 </span><span class=\"S8160 SBD3 S2\" id=\"t1f_222\">an </span><span class=\"S8161 SBD3 S2\" id=\"t1g_222\">1 \u00e0 </span><span class=\"S8162 SBD3 S2\" id=\"t1h_222\">5 </span><span class=\"S8163 SBD3 S2\" id=\"t1i_222\">ans </span><span class=\"S8164 SBD3 S2\" id=\"t1j_222\">&gt; 5 </span><span class=\"S8165 SBD3 S2\" id=\"t1k_222\">ans </span><span class=\"SE16 SBD5 S2\" id=\"t1l_222\">Autres engagements donn\u00e9s </span><span class=\"S8166 SBD5 S2\" id=\"t1m_222\">26 </span><span class=\"S8167 SBD5 S2\" id=\"t1n_222\">056 </span><span class=\"S8168 SBD5 S2\" id=\"t1o_222\">47 </span><span class=\"S8169 SBD5 S2\" id=\"t1p_222\">018 </span><span class=\"S816A SBD5 S2\" id=\"t1q_222\">245 </span><span class=\"S816B SBD5 S2\" id=\"t1r_222\">167 </span><span class=\"S816C SBD5 S2\" id=\"t1s_222\">318 </span><span class=\"S816D SBD5 S2\" id=\"t1t_222\">241 </span><span class=\"S80F7 SBD5 S2\" id=\"t1u_222\">264 </span><span class=\"S80F8 SBD5 S2\" id=\"t1v_222\">398 </span><span class=\"S5927 SBD3 S2\" id=\"t1w_222\">ENGAGEMENTS DONN\u00c9S </span><span class=\"S816E SBD3 S2\" id=\"t1x_222\">26 </span><span class=\"S816F SBD3 S2\" id=\"t1y_222\">056 </span><span class=\"S8170 SBD3 S2\" id=\"t1z_222\">47 </span><span class=\"S8171 SBD3 S2\" id=\"t20_222\">018 </span><span class=\"S8172 SBD3 S2\" id=\"t21_222\">245 </span><span class=\"S8173 SBD3 S2\" id=\"t22_222\">167 </span><span class=\"S8174 SBD3 S2\" id=\"t23_222\">318 </span><span class=\"S8175 SBD3 S2\" id=\"t24_222\">241 </span><span class=\"S8176 SBD3 S2\" id=\"t25_222\">264 </span><span class=\"S8177 SBD3 S2\" id=\"t26_222\">398 </span><span class=\"SF16 SBD5 S2\" id=\"t27_222\">Garanties d\u2019ach\u00e8vement </span><span class=\"S8178 SBD5 S2\" id=\"t28_222\">- </span><span class=\"S8179 SBD5 S2\" id=\"t29_222\">25 </span><span class=\"S817A SBD5 S2\" id=\"t2a_222\">300 </span><span class=\"S817B SBD5 S2\" id=\"t2b_222\">- </span><span class=\"S817C SBD5 S2\" id=\"t2c_222\">25 </span><span class=\"S817D SBD5 S2\" id=\"t2d_222\">300 </span><span class=\"S817E SBD5 S2\" id=\"t2e_222\">41 </span><span class=\"S817F SBD5 S2\" id=\"t2f_222\">340 </span><span class=\"S30F1 SBD5 S2\" id=\"t2g_222\">Autres engagements re\u00e7us </span><span class=\"S8180 SBD5 S2\" id=\"t2h_222\">64 </span><span class=\"S8181 SBD5 S2\" id=\"t2i_222\">941 </span><span class=\"S8182 SBD5 S2\" id=\"t2j_222\">14 </span><span class=\"S8183 SBD5 S2\" id=\"t2k_222\">037 </span><span class=\"S8184 SBD5 S2\" id=\"t2l_222\">7 </span><span class=\"S8185 SBD5 S2\" id=\"t2m_222\">193 </span><span class=\"S8186 SBD5 S2\" id=\"t2n_222\">86 </span><span class=\"S8187 SBD5 S2\" id=\"t2o_222\">171 </span><span class=\"S8188 SBD5 S2\" id=\"t2p_222\">56 </span><span class=\"S8189 SBD5 S2\" id=\"t2q_222\">046 </span><span class=\"S224E SBD3 S2\" id=\"t2r_222\">ENGAGEMENTS RE\u00c7US </span><span class=\"S818A SBD3 S2\" id=\"t2s_222\">64 </span><span class=\"S818B SBD3 S2\" id=\"t2t_222\">941 </span><span class=\"S818C SBD3 S2\" id=\"t2u_222\">39 </span><span class=\"S818D SBD3 S2\" id=\"t2v_222\">337 </span><span class=\"S818E SBD3 S2\" id=\"t2w_222\">7 </span><span class=\"S818F SBD3 S2\" id=\"t2x_222\">193 </span><span class=\"S8190 SBD3 S2\" id=\"t2y_222\">111 </span><span class=\"S8191 SBD3 S2\" id=\"t2z_222\">471 </span><span class=\"S8192 SBD3 S2\" id=\"t30_222\">97 </span><span class=\"S8193 SBD3 S2\" id=\"t31_222\">386 </span><span class=\"S8194 S2D8 S2\" id=\"t32_222\">Engagements donn\u00e9s </span><span class=\"S8195 S2D2 S2DE S2\" id=\"t33_222\">Au 30 </span><span class=\"S8196 S2D2 S2DE S2\" id=\"t34_222\">septembre 2023, les autres engagements donn\u00e9s sont </span><span class=\"S8197 S2D2 S2DE S2\" id=\"t35_222\">principalement les suivants </span><span class=\"S8198 S2D2 S2DE S2\" id=\"t36_222\">: </span><span class=\"S8199 S2D2 S2DE S2\" id=\"t37_222\">plusieurs garanties dans le cadre du projet EIFEL </span><span class=\"S819A S2D2 S2DE S2\" id=\"t38_222\">: </span><span class=\"S15C4 S2DB S2DE S2\" id=\"t39_222\">E </span><span class=\"S819B S2D2 S2DE S2\" id=\"t3a_222\">une garantie \u00e0 premi\u00e8re demande de droit fran\u00e7ais accord\u00e9e </span><span class=\"S819C S722 S2DE S2\" id=\"t3b_222\">\u2013 </span><span class=\"S819D S2D2 S2DE S2\" id=\"t3c_222\">par Pierre </span><span class=\"S819E S2D2 S2DE S2\" id=\"t3d_222\">et </span><span class=\"S819F S2D2 S2DE S2\" id=\"t3e_222\">Vacances </span><span class=\"S81A0 S2D2 S2DE S2\" id=\"t3f_222\">SA en garantie du respect de toutes les </span><span class=\"S81A1 S2D2 S2DE S2\" id=\"t3g_222\">obligations du Preneur (et de ses successeurs) envers le </span><span class=\"S81A2 S2D2 S2DE S2\" id=\"t3h_222\">Bailleur concern\u00e9 en vertu des contrats de bail d\u2019une dur\u00e9e de </span><span class=\"S81A3 S2D2 S2DE S2\" id=\"t3i_222\">18 </span><span class=\"S81A4 S2D2 S2DE S2\" id=\"t3j_222\">ans pour un montant maximum de 44 </span><span class=\"S81A5 S2D2 S2DE S2\" id=\"t3k_222\">675 </span><span class=\"S81A6 S2D2 S2DE S2\" id=\"t3l_222\">milliers d\u2019euros </span><span class=\"S81A7 S2D2 S2DE S2\" id=\"t3m_222\">(hors TVA) (\u00e9tant pr\u00e9cis\u00e9 que le montant garanti diminuera </span><span class=\"S81A8 S2D2 S2DE S2\" id=\"t3n_222\">progressivement en fonction du programme de vente au </span><span class=\"S81A9 S2D2 S2DE S2\" id=\"t3o_222\">d\u00e9tail), </span><span class=\"S81AA S2D2 S2DE S2\" id=\"t3p_222\">une garantie \u00e0 premi\u00e8re demande de droit fran\u00e7ais \u00e9mise par </span><span class=\"S81AB S722 S2DE S2\" id=\"t3q_222\">\u2013 </span><span class=\"S81AC S2D2 S2DE S2\" id=\"t3r_222\">Pierre </span><span class=\"S81AD S2D2 S2DE S2\" id=\"t3s_222\">et </span><span class=\"S81AE S2D2 S2DE S2\" id=\"t3t_222\">Vacances </span><span class=\"S81AF S2D2 S2DE S2\" id=\"t3u_222\">SA et garantissant toutes les obligations de </span><span class=\"S81B0 S2D2 S2DE S2\" id=\"t3v_222\">construction et d\u2019am\u00e9nagement du Preneur dans le cadre du </span><span class=\"S81B1 S2D2 S2DE S2\" id=\"t3w_222\">programme de construction et de r\u00e9novation des installations </span><span class=\"S81B2 S2D2 S2DE S2\" id=\"t3x_222\">centrales pour un montant maximum de 10 </span><span class=\"S81B3 S2D2 S2DE S2\" id=\"t3y_222\">583 </span><span class=\"S81B4 S2D2 S2DE S2\" id=\"t3z_222\">milliers </span><span class=\"S81B5 S2D2 S2DE S2\" id=\"t40_222\">d\u2019euros (hors TVA) (120 </span><span class=\"S81B6 S2D2 S2DE S2\" id=\"t41_222\">% du montant de l\u2019investissement) </span><span class=\"S81B7 S2D2 S2DE S2\" id=\"t42_222\">; </span><span class=\"S81B8 S2D2 S2DE S2\" id=\"t43_222\">trois garanties autonomes \u00e0 premi\u00e8re demande de droit fran\u00e7ais </span><span class=\"S81B9 S2DB S2DE S2\" id=\"t44_222\">E </span><span class=\"S3736 S2D2 S2DE S2\" id=\"t45_222\">\u00e0 </span><span class=\"S81BA S2D2 S2DE S2\" id=\"t46_222\">hauteur </span><span class=\"S81BB S2D2 S2DE S2\" id=\"t47_222\">de </span><span class=\"S81BC S2D2 S2DE S2\" id=\"t48_222\">respectivement </span><span class=\"S81BD S2D2 S2DE S2\" id=\"t49_222\">27 </span><span class=\"S81BE S2D2 S2DE S2\" id=\"t4a_222\">890 </span><span class=\"S81BF S2D2 S2DE S2\" id=\"t4b_222\">milliers </span><span class=\"S81C0 S2D2 S2DE S2\" id=\"t4c_222\">euros, </span><span class=\"S1C90 S2D2 S2DE S2\" id=\"t4d_222\">17 </span><span class=\"S81C1 S2D2 S2DE S2\" id=\"t4e_222\">972 </span><span class=\"S81C2 S2D2 S2DE S2\" id=\"t4f_222\">milliers euros et 15 </span><span class=\"S81C3 S2D2 S2DE S2\" id=\"t4g_222\">680 </span><span class=\"S81C4 S2D2 S2DE S2\" id=\"t4h_222\">milliers d\u2019euros (soit un total de </span><span class=\"S70BF S2D2 S2DE S2\" id=\"t4i_222\">61 </span><span class=\"S81C5 S2D2 S2DE S2\" id=\"t4j_222\">542 </span><span class=\"S81C6 S2D2 S2DE S2\" id=\"t4k_222\">milliers d\u2019euros) \u00e9mises par Pierre </span><span class=\"S81C7 S2D2 S2DE S2\" id=\"t4l_222\">et </span><span class=\"S81C8 S2D2 S2DE S2\" id=\"t4m_222\">Vacances au profit </span><span class=\"S81C9 S2D2 S2DE S2\" id=\"t4n_222\">de Lagune Allgau </span><span class=\"S81CA S2D2 S2DE S2\" id=\"t4o_222\">SARL en garantie du respect par Center Parcs </span><span class=\"S81CB S2D2 S2DE S2\" id=\"t4p_222\">Bungalowpark Allgau </span><span class=\"S81CC S2D2 S2DE S2\" id=\"t4q_222\">GmbH des obligations souscrites par cette </span><span class=\"S81CD S2D2 S2DE S2\" id=\"t4r_222\">derni\u00e8re au titre du Bail Hochsauerland </span><span class=\"S81CE S2D2 S2DE S2\" id=\"t4s_222\">; </span><span class=\"S81CF S2D2 S2DE S2\" id=\"t4t_222\">une garantie automne \u00e0 premi\u00e8re demande d\u2019un montant de </span><span class=\"S3E95 S2DB S2DE S2\" id=\"t4u_222\">E </span><span class=\"S81D0 S2D2 S2DE S2\" id=\"t4v_222\">13 </span><span class=\"S81D1 S2D2 S2DE S2\" id=\"t4w_222\">000 </span><span class=\"S81D2 S2D2 S2DE S2\" id=\"t4x_222\">milliers d\u2019euros consentie par Pierre </span><span class=\"S81D3 S2D2 S2DE S2\" id=\"t4y_222\">et </span><span class=\"S81D4 S2D2 S2DE S2\" id=\"t4z_222\">Vacances </span><span class=\"S81D5 S2D2 S2DE S2\" id=\"t50_222\">SA en </span><span class=\"S81D6 S2D2 S2DE S2\" id=\"t51_222\">faveur du Bailleur, \u00e0 savoir la SCI Nature \u00c9quipements </span><span class=\"S81D7 S2D2 S2DE S2\" id=\"t52_222\">1, pour </span><span class=\"S81D8 S2D2 S2DE S2\" id=\"t53_222\">garantir le paiement de la Cr\u00e9ance de Loyer Report\u00e9 pendant la </span><span class=\"S81D9 S2D2 S2DE S2\" id=\"t54_222\">dur\u00e9e du Bail. Cette cr\u00e9ance r\u00e9sulte de la conclusion d\u2019un avenant </span><span class=\"S81DA S2D2 S2DE S2\" id=\"t55_222\">au bail du 23 </span><span class=\"S81DB S2D2 S2DE S2\" id=\"t56_222\">mai 2014 comprenant le r\u00e9am\u00e9nagement de </span><span class=\"S81DC S2D2 S2DE S2\" id=\"t57_222\">certains termes et conditions dudit bail dont notamment des </span><span class=\"S81DD S2D2 S2DE S2\" id=\"t58_222\">reports de loyer consentis par le Bailleur </span><span class=\"S81DE S2D2 S2DE S2\" id=\"t59_222\">; </span><span class=\"S81DF S2D2 S2DE S2\" id=\"t5a_222\">une lettre de confort d\u00e9livr\u00e9e le 6 </span><span class=\"S81E0 S2D2 S2DE S2\" id=\"t5b_222\">novembre 2018 par </span><span class=\"S81E1 S2DB S2DE S2\" id=\"t5c_222\">E </span><span class=\"S81E2 S2D2 S2DE S2\" id=\"t5d_222\">Pierre </span><span class=\"S81E3 S2D2 S2DE S2\" id=\"t5e_222\">et </span><span class=\"S81E4 S2D2 S2DE S2\" id=\"t5f_222\">Vacances </span><span class=\"S81E5 S2D2 S2DE S2\" id=\"t5g_222\">SA pour le compte de Sociedad de Explotacion </span><span class=\"S81E6 S2D2 S2DE S2\" id=\"t5h_222\">Turistica Pierre </span><span class=\"S81E7 S2D2 S2DE S2\" id=\"t5i_222\">et </span><span class=\"S81E8 S2D2 S2DE S2\" id=\"t5j_222\">Vacances Espa\u00f1a S.L.U. au profit de EB2 </span><span class=\"S81E9 S2D2 S2DE S2\" id=\"t5k_222\">Gestion Hotelera SL pour un montant de 10 </span><span class=\"S81EA S2D2 S2DE S2\" id=\"t5l_222\">628 </span><span class=\"S81EB S2D2 S2DE S2\" id=\"t5m_222\">milliers d\u2019euros. </span><span class=\"S81EC S2D2 S2DE S2\" id=\"t5n_222\">Elle garantit le paiement des loyers dans le cadre d\u2019un contrat de </span><span class=\"S81ED S2D2 S2DE S2\" id=\"t5o_222\">location entre SET PV Espana et EB2 Gestion Hotelera SL </span><span class=\"S2B25 S2D2 S2DE S2\" id=\"t5p_222\">(125 </span><span class=\"S81EE S2D2 S2DE S2\" id=\"t5q_222\">appartements et 47 </span><span class=\"S81EF S2D2 S2DE S2\" id=\"t5r_222\">places de parking) </span><span class=\"S81F0 S2D2 S2DE S2\" id=\"t5s_222\">; </span><span class=\"S81F1 S2D2 S2DE S2\" id=\"t7_223\">une garantie \u00e0 premi\u00e8re demande et caution d\u00e9livr\u00e9e par </span><span class=\"S1CF6 S2DB S2DE S2\" id=\"t8_223\">E </span><span class=\"S5C95 S2D2 S2DE S2\" id=\"t9_223\">Pierre </span><span class=\"S81F2 S2D2 S2DE S2\" id=\"ta_223\">et </span><span class=\"S81F3 S2D2 S2DE S2\" id=\"tb_223\">Vacances au profit de Zinemo SPV 2019 SLU pour un </span><span class=\"S81F4 S2D2 S2DE S2\" id=\"tc_223\">montant de 8 </span><span class=\"S81F5 S2D2 S2DE S2\" id=\"td_223\">487 </span><span class=\"S81F6 S2D2 S2DE S2\" id=\"te_223\">milliers euros et en cautionnement du </span><span class=\"S50A3 S2D2 S2DE S2\" id=\"tf_223\">d\u00e9biteur </span><span class=\"S81F7 S2D2 S2DE S2\" id=\"tg_223\">: Sociedad de Exploitacion Turistica Pierre </span><span class=\"S177E S2D2 S2DE S2\" id=\"th_223\">et </span><span class=\"S81F8 S2D2 S2DE S2\" id=\"ti_223\">Vacances </span><span class=\"S398D S2D2 S2DE S2\" id=\"tj_223\">Espana, SLU </span><span class=\"S81F9 S2D2 S2DE S2\" id=\"tk_223\">; </span><span class=\"S81FA S2D2 S2DE S2\" id=\"tl_223\">une garantie \u00e0 premi\u00e8re demande et caution d\u00e9livr\u00e9e par </span><span class=\"S3995 S2DB S2DE S2\" id=\"tm_223\">E </span><span class=\"S3996 S2D2 S2DE S2\" id=\"tn_223\">Pierre </span><span class=\"S81FB S2D2 S2DE S2\" id=\"to_223\">et </span><span class=\"S81FC S2D2 S2DE S2\" id=\"tp_223\">Vacances au profit de Palcina SPV 2019 SLU pour un </span><span class=\"S81FD S2D2 S2DE S2\" id=\"tq_223\">montant de 7 </span><span class=\"S81FE S2D2 S2DE S2\" id=\"tr_223\">563 </span><span class=\"S81FF S2D2 S2DE S2\" id=\"ts_223\">milliers d\u2019euros et en cautionnement du </span><span class=\"S2C86 S2D2 S2DE S2\" id=\"tt_223\">d\u00e9biteur </span><span class=\"S8200 S2D2 S2DE S2\" id=\"tu_223\">: Sociedad de Exploitacion Turistica Pierre </span><span class=\"S8201 S2D2 S2DE S2\" id=\"tv_223\">et </span><span class=\"S8202 S2D2 S2DE S2\" id=\"tw_223\">Vacances </span><span class=\"S1786 S2D2 S2DE S2\" id=\"tx_223\">Espana, SLU \u2013 Hotel MONTERREY \u2013 Roses </span><span class=\"S8203 S2D2 S2DE S2\" id=\"ty_223\">; </span><span class=\"S8204 S2D2 S2DE S2\" id=\"tz_223\">une garantie \u00e0 premi\u00e8re demande et caution d\u00e9livr\u00e9e par </span><span class=\"S8205 S2DB S2DE S2\" id=\"t10_223\">E </span><span class=\"S50CF S2D2 S2DE S2\" id=\"t11_223\">Pierre </span><span class=\"S8206 S2D2 S2DE S2\" id=\"t12_223\">et </span><span class=\"S8207 S2D2 S2DE S2\" id=\"t13_223\">Vacances au profit de Palcina SPV 2019 SLU pour un </span><span class=\"S8208 S2D2 S2DE S2\" id=\"t14_223\">montant de 7 </span><span class=\"S8209 S2D2 S2DE S2\" id=\"t15_223\">368 </span><span class=\"S820A S2D2 S2DE S2\" id=\"t16_223\">milliers d\u2019euros et en cautionnement du </span><span class=\"S820B S2D2 S2DE S2\" id=\"t17_223\">d\u00e9biteur </span><span class=\"S820C S2D2 S2DE S2\" id=\"t18_223\">: Sociedad de Exploitacion Turistica Pierre </span><span class=\"S820D S2D2 S2DE S2\" id=\"t19_223\">et </span><span class=\"S820E S2D2 S2DE S2\" id=\"t1a_223\">Vacances </span><span class=\"S1D32 S2D2 S2DE S2\" id=\"t1b_223\">Espana, SLU </span><span class=\"S820F S2D2 S2DE S2\" id=\"t1c_223\">; </span><span class=\"S8210 S2D2 S2DE S2\" id=\"t1d_223\">un nantissement de premier rang de 2 </span><span class=\"S8211 S2D2 S2DE S2\" id=\"t1e_223\">068 </span><span class=\"S8212 S2D2 S2DE S2\" id=\"t1f_223\">704 </span><span class=\"S8213 S2D2 S2DE S2\" id=\"t1g_223\">actions de </span><span class=\"S8214 S2DB S2DE S2\" id=\"t1h_223\">E </span><span class=\"S33EA S2D2 S2DE S2\" id=\"t1i_223\">Pierre </span><span class=\"S8215 S2D2 S2DE S2\" id=\"t1j_223\">et </span><span class=\"S8216 S2D2 S2DE S2\" id=\"t1k_223\">Vacances Marques, repr\u00e9sentant 33,1/3 </span><span class=\"S8217 S2D2 S2DE S2\" id=\"t1l_223\">% du capital </span><span class=\"S8218 S2D2 S2DE S2\" id=\"t1m_223\">social et des droits de vote accord\u00e9 au profit de l\u2019URSSAF dans le </span><span class=\"S8219 S2D2 S2DE S2\" id=\"t1n_223\">cadre de l\u2019accord trouv\u00e9 avec cet organisme pr\u00e9voyant un </span><span class=\"S821A S2D2 S2DE S2\" id=\"t1o_223\">remboursement des cotisations sociales suspendues dans le </span><span class=\"S821B S2D2 S2DE S2\" id=\"t1p_223\">cadre de la conciliation en 36 </span><span class=\"S821C S2D2 S2DE S2\" id=\"t1q_223\">\u00e9ch\u00e9ances mensuelles lin\u00e9aires </span><span class=\"S821D S2D2 S2DE S2\" id=\"t1r_223\">; </span><span class=\"S821E S2D2 S2DE S2\" id=\"t1s_223\">quatre cautions solidaires accord\u00e9es par Pierre </span><span class=\"S821F S2D2 S2DE S2\" id=\"t1t_223\">et </span><span class=\"S8220 S2D2 S2DE S2\" id=\"t1u_223\">Vacances </span><span class=\"S8221 S2D2 S2DE S2\" id=\"t1v_223\">SA au </span><span class=\"S8222 S2DB S2DE S2\" id=\"t1w_223\">E </span><span class=\"S8223 S2D2 S2DE S2\" id=\"t1x_223\">profit de quatre projets Senioriales pour un montant de </span><span class=\"S3A53 S2D2 S2DE S2\" id=\"t1y_223\">21 </span><span class=\"S8224 S2D2 S2DE S2\" id=\"t1z_223\">921 </span><span class=\"S8225 S2D2 S2DE S2\" id=\"t20_223\">milliers d\u2019euros. Ces cautions accord\u00e9es aux bailleurs des </span><span class=\"S8226 S2D2 S2DE S2\" id=\"t21_223\">programmes concern\u00e9s couvrent toutes les sommes dues au titre </span><span class=\"S8227 S2D2 S2DE S2\" id=\"t22_223\">du contrat de bail (notamment les loyers, les charges ou les </span><span class=\"S8228 S2D2 S2DE S2\" id=\"t23_223\">travaux) </span><span class=\"S8229 S2D2 S2DE S2\" id=\"t24_223\">; </span><span class=\"S33F5 S2D2 S2DE S2\" id=\"t25_223\">deux </span><span class=\"S5BE3 S2D2 S2DE S2\" id=\"t26_223\">cautions </span><span class=\"S822A S2D2 S2DE S2\" id=\"t27_223\">solidaire </span><span class=\"S822B S2D2 S2DE S2\" id=\"t28_223\">accord\u00e9es </span><span class=\"S822C S2D2 S2DE S2\" id=\"t29_223\">par </span><span class=\"S822D S2D2 S2DE S2\" id=\"t2a_223\">PV-CP </span><span class=\"S822E S2D2 S2DE S2\" id=\"t2b_223\">Immobilier </span><span class=\"S504 S2DB S2DE S2\" id=\"t2c_223\">E </span><span class=\"S505 S2D2 S2DE S2\" id=\"t2d_223\">Holding </span><span class=\"S822F S2D2 S2DE S2\" id=\"t2e_223\">SAS au profit de deux projets Senioriales pour un </span><span class=\"S8230 S2D2 S2DE S2\" id=\"t2f_223\">montant de 13 </span><span class=\"S8231 S2D2 S2DE S2\" id=\"t2g_223\">248 </span><span class=\"S8232 S2D2 S2DE S2\" id=\"t2h_223\">milliers d\u2019euros. Ces cautions accord\u00e9es aux </span><span class=\"S8233 S2D2 S2DE S2\" id=\"t2i_223\">bailleurs du programme concern\u00e9 couvrent toutes les sommes </span><span class=\"S8234 S2D2 S2DE S2\" id=\"t2j_223\">dues au titre du contrat de bail (notamment les loyers, les </span><span class=\"S433B S2D2 S2DE S2\" id=\"t2k_223\">charges ou les travaux). </span><span class=\"S8235 S2D8 S2\" id=\"t2l_223\">Engagements re\u00e7us </span><span class=\"S8236 S2D3 S2DE S2\" id=\"t2m_223\">Les garanties d\u2019ach\u00e8vement </span><span class=\"S8237 S2D2 S2DE S2\" id=\"t2n_223\">sont d\u00e9livr\u00e9es par les \u00e9tablissements </span><span class=\"S8238 S2D2 S2DE S2\" id=\"t2o_223\">bancaires dans le cadre des op\u00e9rations de d\u00e9veloppement </span><span class=\"S8239 S2D2 S2DE S2\" id=\"t2p_223\">immobilier. La variation du montant des garanties d\u2019ach\u00e8vement au </span><span class=\"SD43 S2D2 S2DE S2\" id=\"t2q_223\">30 </span><span class=\"S823A S2D2 S2DE S2\" id=\"t2r_223\">septembre 2023 r\u00e9sulte </span><span class=\"S823B S2D2 S2DE S2\" id=\"t2s_223\">d\u2019une baisse d\u2019un montant total de </span><span class=\"S13D1 S2D2 S2DE S2\" id=\"t2t_223\">- </span><span class=\"S823C S2D2 S2DE S2\" id=\"t2u_223\">41 </span><span class=\"S823D S2D2 S2DE S2\" id=\"t2v_223\">340 </span><span class=\"S823E S2D2 S2DE S2\" id=\"t2w_223\">milliers d\u2019euros provenant de la fin de plusieurs garanties </span><span class=\"S823F S2D2 S2DE S2\" id=\"t2x_223\">sur les op\u00e9rations suivantes </span><span class=\"S8240 S2D2 S2DE S2\" id=\"t2y_223\">: SNC Sud-Ouest Cottages pour </span><span class=\"S8241 S2D2 S2DE S2\" id=\"t2z_223\">- </span><span class=\"S8242 S2D2 S2DE S2\" id=\"t30_223\">32 </span><span class=\"S8243 S2D2 S2DE S2\" id=\"t31_223\">818 </span><span class=\"S8244 S2D2 S2DE S2\" id=\"t32_223\">milliers d\u2019euros, Senioriales en Ville de Mantes-la-Jolie </span><span class=\"S8245 S2D2 S2DE S2\" id=\"t33_223\">pour - </span><span class=\"S8246 S2D2 S2DE S2\" id=\"t34_223\">8 </span><span class=\"S8247 S2D2 S2DE S2\" id=\"t35_223\">522 </span><span class=\"S8248 S2D2 S2DE S2\" id=\"t36_223\">milliers d\u2019euros, compens\u00e9s par la hausse des </span><span class=\"S8249 S2D2 S2DE S2\" id=\"t37_223\">garanties d\u2019ach\u00e8vement sur les op\u00e9rations suivantes </span><span class=\"S824A S2D2 S2DE S2\" id=\"t38_223\">: SNC Bois de </span><span class=\"S824B S2D2 S2DE S2\" id=\"t39_223\">Jariel pour 20 </span><span class=\"S824C S2D2 S2DE S2\" id=\"t3a_223\">938 </span><span class=\"S824D S2D2 S2DE S2\" id=\"t3b_223\">milliers d\u2019euros, Senioriales du Tampon pour </span><span class=\"S824E S2D2 S2DE S2\" id=\"t3c_223\">3 </span><span class=\"S824F S2D2 S2DE S2\" id=\"t3d_223\">004 </span><span class=\"S8250 S2D2 S2DE S2\" id=\"t3e_223\">milliers d\u2019euros, compte tenu du d\u00e9marrage de ces projets au </span><span class=\"S4D4D S2D2 S2DE S2\" id=\"t3f_223\">cours de l\u2019exercice 2022/2023. </span><span class=\"S8251 S2D3 S2DE S2\" id=\"t3g_223\">Les autres engagements re\u00e7us </span><span class=\"S8252 S2D2 S2DE S2\" id=\"t3h_223\">correspondent principalement </span><span class=\"S8253 S2D2 S2DE S2\" id=\"t3i_223\">aux </span><span class=\"S8254 S2D2 S2DE S2\" id=\"t3j_223\">engagements octroy\u00e9s par des \u00e9tablissements bancaires au profit </span><span class=\"S8255 S2D2 S2DE S2\" id=\"t3k_223\">des </span><span class=\"S8256 S2D2 S2DE S2\" id=\"t3l_223\">soci\u00e9t\u00e9s </span><span class=\"S8257 S2D2 S2DE S2\" id=\"t3m_223\">d\u2019exploitation </span><span class=\"S8258 S2D2 S2DE S2\" id=\"t3n_223\">immobili\u00e8re </span><span class=\"S8259 S2D2 S2DE S2\" id=\"t3o_223\">et </span><span class=\"S825A S2D2 S2DE S2\" id=\"t3p_223\">touristique. </span><span class=\"S825B S2D2 S2DE S2\" id=\"t3q_223\">Ces </span><span class=\"S825C S2D2 S2DE S2\" id=\"t3r_223\">engagements permettent \u00e0 ces derni\u00e8res d\u2019obtenir les cartes </span><span class=\"S29B1 S2D2 S2DE S2\" id=\"t3s_223\">professionnelles </span><span class=\"S825D S2D2 S2DE S2\" id=\"t3t_223\">de </span><span class=\"S825E S2D2 S2DE S2\" id=\"t3u_223\">gestion </span><span class=\"S825F S2D2 S2DE S2\" id=\"t3v_223\">immobili\u00e8re, </span><span class=\"S8260 S2D2 S2DE S2\" id=\"t3w_223\">de </span><span class=\"S8261 S2D2 S2DE S2\" id=\"t3x_223\">transaction </span><span class=\"S8262 S2D2 S2DE S2\" id=\"t3y_223\">sur </span><span class=\"S8263 S2D2 S2DE S2\" id=\"t3z_223\">immeubles, fonds de commerce et agences de voyages, afin </span><span class=\"S8264 S2D2 S2DE S2\" id=\"t40_223\">d\u2019exercer leur activit\u00e9 r\u00e9glement\u00e9e. Au 30 </span><span class=\"S8265 S2D2 S2DE S2\" id=\"t41_223\">septembre 2023, le </span><span class=\"S8266 S2D2 S2DE S2\" id=\"t42_223\">montant de ces engagements s\u2019\u00e9l\u00e8ve \u00e0 68 </span><span class=\"S8267 S2D2 S2DE S2\" id=\"t43_223\">030 </span><span class=\"S8268 S2D2 S2DE S2\" id=\"t44_223\">milliers d\u2019euros. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f40815": {
   "value": "<span class=\"S8150 S625B S2\" id=\"ty_222\">Engagements hors bilan </span><span class=\"S8151 S625C S2\" id=\"tz_222\">Note </span><span class=\"S8152 S625C S2\" id=\"t10_222\">35 </span><span class=\"S8153 S2D2 S2DE S2\" id=\"t11_222\">Les s\u00fbret\u00e9s octroy\u00e9es par le Groupe en garantie des emprunts sont d\u00e9taill\u00e9es dans la note </span><span class=\"S8154 S2D2 S2DE S2\" id=\"t12_222\">18 \u00ab </span><span class=\"S8155 S2D2 S2DE S2\" id=\"t13_222\">Dettes financi\u00e8res </span><span class=\"S8156 S2D2 S2DE S2\" id=\"t14_222\">\u00bb, notamment celles </span><span class=\"S8157 S2D2 S2DE S2\" id=\"t15_222\">octroy\u00e9es pour les lignes de financement mises en place ou r\u00e9install\u00e9es durant les Op\u00e9rations de Restructuration et de Refinancement </span><span class=\"SCF1 S2D2 S2DE S2\" id=\"t16_222\">finalis\u00e9es avec succ\u00e8s le 16 </span><span class=\"S8158 S2D2 S2DE S2\" id=\"t17_222\">septembre 2022. Elles ne sont donc pas reprises dans le tableau ci-dessous </span><span class=\"S8159 S2D2 S2DE S2\" id=\"t18_222\">: </span><span class=\"S815A SBD4 S2\" id=\"t19_222\">(en milliers d\u2019euros) </span><span class=\"S815B SBD3 S2\" id=\"t1a_222\">\u00c9ch\u00e9ances </span><span class=\"S815C S71F S2\" id=\"t1b_222\">30/09/2023 </span><span class=\"S815D SBD3 S2\" id=\"t1c_222\">30/09/2022 </span><span class=\"S815E SBD3 S2\" id=\"t1d_222\">&lt; </span><span class=\"S815F SBD3 S2\" id=\"t1e_222\">1 </span><span class=\"S8160 SBD3 S2\" id=\"t1f_222\">an </span><span class=\"S8161 SBD3 S2\" id=\"t1g_222\">1 \u00e0 </span><span class=\"S8162 SBD3 S2\" id=\"t1h_222\">5 </span><span class=\"S8163 SBD3 S2\" id=\"t1i_222\">ans </span><span class=\"S8164 SBD3 S2\" id=\"t1j_222\">&gt; 5 </span><span class=\"S8165 SBD3 S2\" id=\"t1k_222\">ans </span><span class=\"SE16 SBD5 S2\" id=\"t1l_222\">Autres engagements donn\u00e9s </span><span class=\"S8166 SBD5 S2\" id=\"t1m_222\">26 </span><span class=\"S8167 SBD5 S2\" id=\"t1n_222\">056 </span><span class=\"S8168 SBD5 S2\" id=\"t1o_222\">47 </span><span class=\"S8169 SBD5 S2\" id=\"t1p_222\">018 </span><span class=\"S816A SBD5 S2\" id=\"t1q_222\">245 </span><span class=\"S816B SBD5 S2\" id=\"t1r_222\">167 </span><span class=\"S816C SBD5 S2\" id=\"t1s_222\">318 </span><span class=\"S816D SBD5 S2\" id=\"t1t_222\">241 </span><span class=\"S80F7 SBD5 S2\" id=\"t1u_222\">264 </span><span class=\"S80F8 SBD5 S2\" id=\"t1v_222\">398 </span><span class=\"S5927 SBD3 S2\" id=\"t1w_222\">ENGAGEMENTS DONN\u00c9S </span><span class=\"S816E SBD3 S2\" id=\"t1x_222\">26 </span><span class=\"S816F SBD3 S2\" id=\"t1y_222\">056 </span><span class=\"S8170 SBD3 S2\" id=\"t1z_222\">47 </span><span class=\"S8171 SBD3 S2\" id=\"t20_222\">018 </span><span class=\"S8172 SBD3 S2\" id=\"t21_222\">245 </span><span class=\"S8173 SBD3 S2\" id=\"t22_222\">167 </span><span class=\"S8174 SBD3 S2\" id=\"t23_222\">318 </span><span class=\"S8175 SBD3 S2\" id=\"t24_222\">241 </span><span class=\"S8176 SBD3 S2\" id=\"t25_222\">264 </span><span class=\"S8177 SBD3 S2\" id=\"t26_222\">398 </span><span class=\"SF16 SBD5 S2\" id=\"t27_222\">Garanties d\u2019ach\u00e8vement </span><span class=\"S8178 SBD5 S2\" id=\"t28_222\">- </span><span class=\"S8179 SBD5 S2\" id=\"t29_222\">25 </span><span class=\"S817A SBD5 S2\" id=\"t2a_222\">300 </span><span class=\"S817B SBD5 S2\" id=\"t2b_222\">- </span><span class=\"S817C SBD5 S2\" id=\"t2c_222\">25 </span><span class=\"S817D SBD5 S2\" id=\"t2d_222\">300 </span><span class=\"S817E SBD5 S2\" id=\"t2e_222\">41 </span><span class=\"S817F SBD5 S2\" id=\"t2f_222\">340 </span><span class=\"S30F1 SBD5 S2\" id=\"t2g_222\">Autres engagements re\u00e7us </span><span class=\"S8180 SBD5 S2\" id=\"t2h_222\">64 </span><span class=\"S8181 SBD5 S2\" id=\"t2i_222\">941 </span><span class=\"S8182 SBD5 S2\" id=\"t2j_222\">14 </span><span class=\"S8183 SBD5 S2\" id=\"t2k_222\">037 </span><span class=\"S8184 SBD5 S2\" id=\"t2l_222\">7 </span><span class=\"S8185 SBD5 S2\" id=\"t2m_222\">193 </span><span class=\"S8186 SBD5 S2\" id=\"t2n_222\">86 </span><span class=\"S8187 SBD5 S2\" id=\"t2o_222\">171 </span><span class=\"S8188 SBD5 S2\" id=\"t2p_222\">56 </span><span class=\"S8189 SBD5 S2\" id=\"t2q_222\">046 </span><span class=\"S224E SBD3 S2\" id=\"t2r_222\">ENGAGEMENTS RE\u00c7US </span><span class=\"S818A SBD3 S2\" id=\"t2s_222\">64 </span><span class=\"S818B SBD3 S2\" id=\"t2t_222\">941 </span><span class=\"S818C SBD3 S2\" id=\"t2u_222\">39 </span><span class=\"S818D SBD3 S2\" id=\"t2v_222\">337 </span><span class=\"S818E SBD3 S2\" id=\"t2w_222\">7 </span><span class=\"S818F SBD3 S2\" id=\"t2x_222\">193 </span><span class=\"S8190 SBD3 S2\" id=\"t2y_222\">111 </span><span class=\"S8191 SBD3 S2\" id=\"t2z_222\">471 </span><span class=\"S8192 SBD3 S2\" id=\"t30_222\">97 </span><span class=\"S8193 SBD3 S2\" id=\"t31_222\">386 </span><span class=\"S8194 S2D8 S2\" id=\"t32_222\">Engagements donn\u00e9s </span><span class=\"S8195 S2D2 S2DE S2\" id=\"t33_222\">Au 30 </span><span class=\"S8196 S2D2 S2DE S2\" id=\"t34_222\">septembre 2023, les autres engagements donn\u00e9s sont </span><span class=\"S8197 S2D2 S2DE S2\" id=\"t35_222\">principalement les suivants </span><span class=\"S8198 S2D2 S2DE S2\" id=\"t36_222\">: </span><span class=\"S8199 S2D2 S2DE S2\" id=\"t37_222\">plusieurs garanties dans le cadre du projet EIFEL </span><span class=\"S819A S2D2 S2DE S2\" id=\"t38_222\">: </span><span class=\"S15C4 S2DB S2DE S2\" id=\"t39_222\">E </span><span class=\"S819B S2D2 S2DE S2\" id=\"t3a_222\">une garantie \u00e0 premi\u00e8re demande de droit fran\u00e7ais accord\u00e9e </span><span class=\"S819C S722 S2DE S2\" id=\"t3b_222\">\u2013 </span><span class=\"S819D S2D2 S2DE S2\" id=\"t3c_222\">par Pierre </span><span class=\"S819E S2D2 S2DE S2\" id=\"t3d_222\">et </span><span class=\"S819F S2D2 S2DE S2\" id=\"t3e_222\">Vacances </span><span class=\"S81A0 S2D2 S2DE S2\" id=\"t3f_222\">SA en garantie du respect de toutes les </span><span class=\"S81A1 S2D2 S2DE S2\" id=\"t3g_222\">obligations du Preneur (et de ses successeurs) envers le </span><span class=\"S81A2 S2D2 S2DE S2\" id=\"t3h_222\">Bailleur concern\u00e9 en vertu des contrats de bail d\u2019une dur\u00e9e de </span><span class=\"S81A3 S2D2 S2DE S2\" id=\"t3i_222\">18 </span><span class=\"S81A4 S2D2 S2DE S2\" id=\"t3j_222\">ans pour un montant maximum de 44 </span><span class=\"S81A5 S2D2 S2DE S2\" id=\"t3k_222\">675 </span><span class=\"S81A6 S2D2 S2DE S2\" id=\"t3l_222\">milliers d\u2019euros </span><span class=\"S81A7 S2D2 S2DE S2\" id=\"t3m_222\">(hors TVA) (\u00e9tant pr\u00e9cis\u00e9 que le montant garanti diminuera </span><span class=\"S81A8 S2D2 S2DE S2\" id=\"t3n_222\">progressivement en fonction du programme de vente au </span><span class=\"S81A9 S2D2 S2DE S2\" id=\"t3o_222\">d\u00e9tail), </span><span class=\"S81AA S2D2 S2DE S2\" id=\"t3p_222\">une garantie \u00e0 premi\u00e8re demande de droit fran\u00e7ais \u00e9mise par </span><span class=\"S81AB S722 S2DE S2\" id=\"t3q_222\">\u2013 </span><span class=\"S81AC S2D2 S2DE S2\" id=\"t3r_222\">Pierre </span><span class=\"S81AD S2D2 S2DE S2\" id=\"t3s_222\">et </span><span class=\"S81AE S2D2 S2DE S2\" id=\"t3t_222\">Vacances </span><span class=\"S81AF S2D2 S2DE S2\" id=\"t3u_222\">SA et garantissant toutes les obligations de </span><span class=\"S81B0 S2D2 S2DE S2\" id=\"t3v_222\">construction et d\u2019am\u00e9nagement du Preneur dans le cadre du </span><span class=\"S81B1 S2D2 S2DE S2\" id=\"t3w_222\">programme de construction et de r\u00e9novation des installations </span><span class=\"S81B2 S2D2 S2DE S2\" id=\"t3x_222\">centrales pour un montant maximum de 10 </span><span class=\"S81B3 S2D2 S2DE S2\" id=\"t3y_222\">583 </span><span class=\"S81B4 S2D2 S2DE S2\" id=\"t3z_222\">milliers </span><span class=\"S81B5 S2D2 S2DE S2\" id=\"t40_222\">d\u2019euros (hors TVA) (120 </span><span class=\"S81B6 S2D2 S2DE S2\" id=\"t41_222\">% du montant de l\u2019investissement) </span><span class=\"S81B7 S2D2 S2DE S2\" id=\"t42_222\">; </span><span class=\"S81B8 S2D2 S2DE S2\" id=\"t43_222\">trois garanties autonomes \u00e0 premi\u00e8re demande de droit fran\u00e7ais </span><span class=\"S81B9 S2DB S2DE S2\" id=\"t44_222\">E </span><span class=\"S3736 S2D2 S2DE S2\" id=\"t45_222\">\u00e0 </span><span class=\"S81BA S2D2 S2DE S2\" id=\"t46_222\">hauteur </span><span class=\"S81BB S2D2 S2DE S2\" id=\"t47_222\">de </span><span class=\"S81BC S2D2 S2DE S2\" id=\"t48_222\">respectivement </span><span class=\"S81BD S2D2 S2DE S2\" id=\"t49_222\">27 </span><span class=\"S81BE S2D2 S2DE S2\" id=\"t4a_222\">890 </span><span class=\"S81BF S2D2 S2DE S2\" id=\"t4b_222\">milliers </span><span class=\"S81C0 S2D2 S2DE S2\" id=\"t4c_222\">euros, </span><span class=\"S1C90 S2D2 S2DE S2\" id=\"t4d_222\">17 </span><span class=\"S81C1 S2D2 S2DE S2\" id=\"t4e_222\">972 </span><span class=\"S81C2 S2D2 S2DE S2\" id=\"t4f_222\">milliers euros et 15 </span><span class=\"S81C3 S2D2 S2DE S2\" id=\"t4g_222\">680 </span><span class=\"S81C4 S2D2 S2DE S2\" id=\"t4h_222\">milliers d\u2019euros (soit un total de </span><span class=\"S70BF S2D2 S2DE S2\" id=\"t4i_222\">61 </span><span class=\"S81C5 S2D2 S2DE S2\" id=\"t4j_222\">542 </span><span class=\"S81C6 S2D2 S2DE S2\" id=\"t4k_222\">milliers d\u2019euros) \u00e9mises par Pierre </span><span class=\"S81C7 S2D2 S2DE S2\" id=\"t4l_222\">et </span><span class=\"S81C8 S2D2 S2DE S2\" id=\"t4m_222\">Vacances au profit </span><span class=\"S81C9 S2D2 S2DE S2\" id=\"t4n_222\">de Lagune Allgau </span><span class=\"S81CA S2D2 S2DE S2\" id=\"t4o_222\">SARL en garantie du respect par Center Parcs </span><span class=\"S81CB S2D2 S2DE S2\" id=\"t4p_222\">Bungalowpark Allgau </span><span class=\"S81CC S2D2 S2DE S2\" id=\"t4q_222\">GmbH des obligations souscrites par cette </span><span class=\"S81CD S2D2 S2DE S2\" id=\"t4r_222\">derni\u00e8re au titre du Bail Hochsauerland </span><span class=\"S81CE S2D2 S2DE S2\" id=\"t4s_222\">; </span><span class=\"S81CF S2D2 S2DE S2\" id=\"t4t_222\">une garantie automne \u00e0 premi\u00e8re demande d\u2019un montant de </span><span class=\"S3E95 S2DB S2DE S2\" id=\"t4u_222\">E </span><span class=\"S81D0 S2D2 S2DE S2\" id=\"t4v_222\">13 </span><span class=\"S81D1 S2D2 S2DE S2\" id=\"t4w_222\">000 </span><span class=\"S81D2 S2D2 S2DE S2\" id=\"t4x_222\">milliers d\u2019euros consentie par Pierre </span><span class=\"S81D3 S2D2 S2DE S2\" id=\"t4y_222\">et </span><span class=\"S81D4 S2D2 S2DE S2\" id=\"t4z_222\">Vacances </span><span class=\"S81D5 S2D2 S2DE S2\" id=\"t50_222\">SA en </span><span class=\"S81D6 S2D2 S2DE S2\" id=\"t51_222\">faveur du Bailleur, \u00e0 savoir la SCI Nature \u00c9quipements </span><span class=\"S81D7 S2D2 S2DE S2\" id=\"t52_222\">1, pour </span><span class=\"S81D8 S2D2 S2DE S2\" id=\"t53_222\">garantir le paiement de la Cr\u00e9ance de Loyer Report\u00e9 pendant la </span><span class=\"S81D9 S2D2 S2DE S2\" id=\"t54_222\">dur\u00e9e du Bail. Cette cr\u00e9ance r\u00e9sulte de la conclusion d\u2019un avenant </span><span class=\"S81DA S2D2 S2DE S2\" id=\"t55_222\">au bail du 23 </span><span class=\"S81DB S2D2 S2DE S2\" id=\"t56_222\">mai 2014 comprenant le r\u00e9am\u00e9nagement de </span><span class=\"S81DC S2D2 S2DE S2\" id=\"t57_222\">certains termes et conditions dudit bail dont notamment des </span><span class=\"S81DD S2D2 S2DE S2\" id=\"t58_222\">reports de loyer consentis par le Bailleur </span><span class=\"S81DE S2D2 S2DE S2\" id=\"t59_222\">; </span><span class=\"S81DF S2D2 S2DE S2\" id=\"t5a_222\">une lettre de confort d\u00e9livr\u00e9e le 6 </span><span class=\"S81E0 S2D2 S2DE S2\" id=\"t5b_222\">novembre 2018 par </span><span class=\"S81E1 S2DB S2DE S2\" id=\"t5c_222\">E </span><span class=\"S81E2 S2D2 S2DE S2\" id=\"t5d_222\">Pierre </span><span class=\"S81E3 S2D2 S2DE S2\" id=\"t5e_222\">et </span><span class=\"S81E4 S2D2 S2DE S2\" id=\"t5f_222\">Vacances </span><span class=\"S81E5 S2D2 S2DE S2\" id=\"t5g_222\">SA pour le compte de Sociedad de Explotacion </span><span class=\"S81E6 S2D2 S2DE S2\" id=\"t5h_222\">Turistica Pierre </span><span class=\"S81E7 S2D2 S2DE S2\" id=\"t5i_222\">et </span><span class=\"S81E8 S2D2 S2DE S2\" id=\"t5j_222\">Vacances Espa\u00f1a S.L.U. au profit de EB2 </span><span class=\"S81E9 S2D2 S2DE S2\" id=\"t5k_222\">Gestion Hotelera SL pour un montant de 10 </span><span class=\"S81EA S2D2 S2DE S2\" id=\"t5l_222\">628 </span><span class=\"S81EB S2D2 S2DE S2\" id=\"t5m_222\">milliers d\u2019euros. </span><span class=\"S81EC S2D2 S2DE S2\" id=\"t5n_222\">Elle garantit le paiement des loyers dans le cadre d\u2019un contrat de </span><span class=\"S81ED S2D2 S2DE S2\" id=\"t5o_222\">location entre SET PV Espana et EB2 Gestion Hotelera SL </span><span class=\"S2B25 S2D2 S2DE S2\" id=\"t5p_222\">(125 </span><span class=\"S81EE S2D2 S2DE S2\" id=\"t5q_222\">appartements et 47 </span><span class=\"S81EF S2D2 S2DE S2\" id=\"t5r_222\">places de parking) </span><span class=\"S81F0 S2D2 S2DE S2\" id=\"t5s_222\">; </span><span class=\"S81F1 S2D2 S2DE S2\" id=\"t7_223\">une garantie \u00e0 premi\u00e8re demande et caution d\u00e9livr\u00e9e par </span><span class=\"S1CF6 S2DB S2DE S2\" id=\"t8_223\">E </span><span class=\"S5C95 S2D2 S2DE S2\" id=\"t9_223\">Pierre </span><span class=\"S81F2 S2D2 S2DE S2\" id=\"ta_223\">et </span><span class=\"S81F3 S2D2 S2DE S2\" id=\"tb_223\">Vacances au profit de Zinemo SPV 2019 SLU pour un </span><span class=\"S81F4 S2D2 S2DE S2\" id=\"tc_223\">montant de 8 </span><span class=\"S81F5 S2D2 S2DE S2\" id=\"td_223\">487 </span><span class=\"S81F6 S2D2 S2DE S2\" id=\"te_223\">milliers euros et en cautionnement du </span><span class=\"S50A3 S2D2 S2DE S2\" id=\"tf_223\">d\u00e9biteur </span><span class=\"S81F7 S2D2 S2DE S2\" id=\"tg_223\">: Sociedad de Exploitacion Turistica Pierre </span><span class=\"S177E S2D2 S2DE S2\" id=\"th_223\">et </span><span class=\"S81F8 S2D2 S2DE S2\" id=\"ti_223\">Vacances </span><span class=\"S398D S2D2 S2DE S2\" id=\"tj_223\">Espana, SLU </span><span class=\"S81F9 S2D2 S2DE S2\" id=\"tk_223\">; </span><span class=\"S81FA S2D2 S2DE S2\" id=\"tl_223\">une garantie \u00e0 premi\u00e8re demande et caution d\u00e9livr\u00e9e par </span><span class=\"S3995 S2DB S2DE S2\" id=\"tm_223\">E </span><span class=\"S3996 S2D2 S2DE S2\" id=\"tn_223\">Pierre </span><span class=\"S81FB S2D2 S2DE S2\" id=\"to_223\">et </span><span class=\"S81FC S2D2 S2DE S2\" id=\"tp_223\">Vacances au profit de Palcina SPV 2019 SLU pour un </span><span class=\"S81FD S2D2 S2DE S2\" id=\"tq_223\">montant de 7 </span><span class=\"S81FE S2D2 S2DE S2\" id=\"tr_223\">563 </span><span class=\"S81FF S2D2 S2DE S2\" id=\"ts_223\">milliers d\u2019euros et en cautionnement du </span><span class=\"S2C86 S2D2 S2DE S2\" id=\"tt_223\">d\u00e9biteur </span><span class=\"S8200 S2D2 S2DE S2\" id=\"tu_223\">: Sociedad de Exploitacion Turistica Pierre </span><span class=\"S8201 S2D2 S2DE S2\" id=\"tv_223\">et </span><span class=\"S8202 S2D2 S2DE S2\" id=\"tw_223\">Vacances </span><span class=\"S1786 S2D2 S2DE S2\" id=\"tx_223\">Espana, SLU \u2013 Hotel MONTERREY \u2013 Roses </span><span class=\"S8203 S2D2 S2DE S2\" id=\"ty_223\">; </span><span class=\"S8204 S2D2 S2DE S2\" id=\"tz_223\">une garantie \u00e0 premi\u00e8re demande et caution d\u00e9livr\u00e9e par </span><span class=\"S8205 S2DB S2DE S2\" id=\"t10_223\">E </span><span class=\"S50CF S2D2 S2DE S2\" id=\"t11_223\">Pierre </span><span class=\"S8206 S2D2 S2DE S2\" id=\"t12_223\">et </span><span class=\"S8207 S2D2 S2DE S2\" id=\"t13_223\">Vacances au profit de Palcina SPV 2019 SLU pour un </span><span class=\"S8208 S2D2 S2DE S2\" id=\"t14_223\">montant de 7 </span><span class=\"S8209 S2D2 S2DE S2\" id=\"t15_223\">368 </span><span class=\"S820A S2D2 S2DE S2\" id=\"t16_223\">milliers d\u2019euros et en cautionnement du </span><span class=\"S820B S2D2 S2DE S2\" id=\"t17_223\">d\u00e9biteur </span><span class=\"S820C S2D2 S2DE S2\" id=\"t18_223\">: Sociedad de Exploitacion Turistica Pierre </span><span class=\"S820D S2D2 S2DE S2\" id=\"t19_223\">et </span><span class=\"S820E S2D2 S2DE S2\" id=\"t1a_223\">Vacances </span><span class=\"S1D32 S2D2 S2DE S2\" id=\"t1b_223\">Espana, SLU </span><span class=\"S820F S2D2 S2DE S2\" id=\"t1c_223\">; </span><span class=\"S8210 S2D2 S2DE S2\" id=\"t1d_223\">un nantissement de premier rang de 2 </span><span class=\"S8211 S2D2 S2DE S2\" id=\"t1e_223\">068 </span><span class=\"S8212 S2D2 S2DE S2\" id=\"t1f_223\">704 </span><span class=\"S8213 S2D2 S2DE S2\" id=\"t1g_223\">actions de </span><span class=\"S8214 S2DB S2DE S2\" id=\"t1h_223\">E </span><span class=\"S33EA S2D2 S2DE S2\" id=\"t1i_223\">Pierre </span><span class=\"S8215 S2D2 S2DE S2\" id=\"t1j_223\">et </span><span class=\"S8216 S2D2 S2DE S2\" id=\"t1k_223\">Vacances Marques, repr\u00e9sentant 33,1/3 </span><span class=\"S8217 S2D2 S2DE S2\" id=\"t1l_223\">% du capital </span><span class=\"S8218 S2D2 S2DE S2\" id=\"t1m_223\">social et des droits de vote accord\u00e9 au profit de l\u2019URSSAF dans le </span><span class=\"S8219 S2D2 S2DE S2\" id=\"t1n_223\">cadre de l\u2019accord trouv\u00e9 avec cet organisme pr\u00e9voyant un </span><span class=\"S821A S2D2 S2DE S2\" id=\"t1o_223\">remboursement des cotisations sociales suspendues dans le </span><span class=\"S821B S2D2 S2DE S2\" id=\"t1p_223\">cadre de la conciliation en 36 </span><span class=\"S821C S2D2 S2DE S2\" id=\"t1q_223\">\u00e9ch\u00e9ances mensuelles lin\u00e9aires </span><span class=\"S821D S2D2 S2DE S2\" id=\"t1r_223\">; </span><span class=\"S821E S2D2 S2DE S2\" id=\"t1s_223\">quatre cautions solidaires accord\u00e9es par Pierre </span><span class=\"S821F S2D2 S2DE S2\" id=\"t1t_223\">et </span><span class=\"S8220 S2D2 S2DE S2\" id=\"t1u_223\">Vacances </span><span class=\"S8221 S2D2 S2DE S2\" id=\"t1v_223\">SA au </span><span class=\"S8222 S2DB S2DE S2\" id=\"t1w_223\">E </span><span class=\"S8223 S2D2 S2DE S2\" id=\"t1x_223\">profit de quatre projets Senioriales pour un montant de </span><span class=\"S3A53 S2D2 S2DE S2\" id=\"t1y_223\">21 </span><span class=\"S8224 S2D2 S2DE S2\" id=\"t1z_223\">921 </span><span class=\"S8225 S2D2 S2DE S2\" id=\"t20_223\">milliers d\u2019euros. Ces cautions accord\u00e9es aux bailleurs des </span><span class=\"S8226 S2D2 S2DE S2\" id=\"t21_223\">programmes concern\u00e9s couvrent toutes les sommes dues au titre </span><span class=\"S8227 S2D2 S2DE S2\" id=\"t22_223\">du contrat de bail (notamment les loyers, les charges ou les </span><span class=\"S8228 S2D2 S2DE S2\" id=\"t23_223\">travaux) </span><span class=\"S8229 S2D2 S2DE S2\" id=\"t24_223\">; </span><span class=\"S33F5 S2D2 S2DE S2\" id=\"t25_223\">deux </span><span class=\"S5BE3 S2D2 S2DE S2\" id=\"t26_223\">cautions </span><span class=\"S822A S2D2 S2DE S2\" id=\"t27_223\">solidaire </span><span class=\"S822B S2D2 S2DE S2\" id=\"t28_223\">accord\u00e9es </span><span class=\"S822C S2D2 S2DE S2\" id=\"t29_223\">par </span><span class=\"S822D S2D2 S2DE S2\" id=\"t2a_223\">PV-CP </span><span class=\"S822E S2D2 S2DE S2\" id=\"t2b_223\">Immobilier </span><span class=\"S504 S2DB S2DE S2\" id=\"t2c_223\">E </span><span class=\"S505 S2D2 S2DE S2\" id=\"t2d_223\">Holding </span><span class=\"S822F S2D2 S2DE S2\" id=\"t2e_223\">SAS au profit de deux projets Senioriales pour un </span><span class=\"S8230 S2D2 S2DE S2\" id=\"t2f_223\">montant de 13 </span><span class=\"S8231 S2D2 S2DE S2\" id=\"t2g_223\">248 </span><span class=\"S8232 S2D2 S2DE S2\" id=\"t2h_223\">milliers d\u2019euros. Ces cautions accord\u00e9es aux </span><span class=\"S8233 S2D2 S2DE S2\" id=\"t2i_223\">bailleurs du programme concern\u00e9 couvrent toutes les sommes </span><span class=\"S8234 S2D2 S2DE S2\" id=\"t2j_223\">dues au titre du contrat de bail (notamment les loyers, les </span><span class=\"S433B S2D2 S2DE S2\" id=\"t2k_223\">charges ou les travaux). </span><span class=\"S8235 S2D8 S2\" id=\"t2l_223\">Engagements re\u00e7us </span><span class=\"S8236 S2D3 S2DE S2\" id=\"t2m_223\">Les garanties d\u2019ach\u00e8vement </span><span class=\"S8237 S2D2 S2DE S2\" id=\"t2n_223\">sont d\u00e9livr\u00e9es par les \u00e9tablissements </span><span class=\"S8238 S2D2 S2DE S2\" id=\"t2o_223\">bancaires dans le cadre des op\u00e9rations de d\u00e9veloppement </span><span class=\"S8239 S2D2 S2DE S2\" id=\"t2p_223\">immobilier. La variation du montant des garanties d\u2019ach\u00e8vement au </span><span class=\"SD43 S2D2 S2DE S2\" id=\"t2q_223\">30 </span><span class=\"S823A S2D2 S2DE S2\" id=\"t2r_223\">septembre 2023 r\u00e9sulte </span><span class=\"S823B S2D2 S2DE S2\" id=\"t2s_223\">d\u2019une baisse d\u2019un montant total de </span><span class=\"S13D1 S2D2 S2DE S2\" id=\"t2t_223\">- </span><span class=\"S823C S2D2 S2DE S2\" id=\"t2u_223\">41 </span><span class=\"S823D S2D2 S2DE S2\" id=\"t2v_223\">340 </span><span class=\"S823E S2D2 S2DE S2\" id=\"t2w_223\">milliers d\u2019euros provenant de la fin de plusieurs garanties </span><span class=\"S823F S2D2 S2DE S2\" id=\"t2x_223\">sur les op\u00e9rations suivantes </span><span class=\"S8240 S2D2 S2DE S2\" id=\"t2y_223\">: SNC Sud-Ouest Cottages pour </span><span class=\"S8241 S2D2 S2DE S2\" id=\"t2z_223\">- </span><span class=\"S8242 S2D2 S2DE S2\" id=\"t30_223\">32 </span><span class=\"S8243 S2D2 S2DE S2\" id=\"t31_223\">818 </span><span class=\"S8244 S2D2 S2DE S2\" id=\"t32_223\">milliers d\u2019euros, Senioriales en Ville de Mantes-la-Jolie </span><span class=\"S8245 S2D2 S2DE S2\" id=\"t33_223\">pour - </span><span class=\"S8246 S2D2 S2DE S2\" id=\"t34_223\">8 </span><span class=\"S8247 S2D2 S2DE S2\" id=\"t35_223\">522 </span><span class=\"S8248 S2D2 S2DE S2\" id=\"t36_223\">milliers d\u2019euros, compens\u00e9s par la hausse des </span><span class=\"S8249 S2D2 S2DE S2\" id=\"t37_223\">garanties d\u2019ach\u00e8vement sur les op\u00e9rations suivantes </span><span class=\"S824A S2D2 S2DE S2\" id=\"t38_223\">: SNC Bois de </span><span class=\"S824B S2D2 S2DE S2\" id=\"t39_223\">Jariel pour 20 </span><span class=\"S824C S2D2 S2DE S2\" id=\"t3a_223\">938 </span><span class=\"S824D S2D2 S2DE S2\" id=\"t3b_223\">milliers d\u2019euros, Senioriales du Tampon pour </span><span class=\"S824E S2D2 S2DE S2\" id=\"t3c_223\">3 </span><span class=\"S824F S2D2 S2DE S2\" id=\"t3d_223\">004 </span><span class=\"S8250 S2D2 S2DE S2\" id=\"t3e_223\">milliers d\u2019euros, compte tenu du d\u00e9marrage de ces projets au </span><span class=\"S4D4D S2D2 S2DE S2\" id=\"t3f_223\">cours de l\u2019exercice 2022/2023. </span><span class=\"S8251 S2D3 S2DE S2\" id=\"t3g_223\">Les autres engagements re\u00e7us </span><span class=\"S8252 S2D2 S2DE S2\" id=\"t3h_223\">correspondent principalement </span><span class=\"S8253 S2D2 S2DE S2\" id=\"t3i_223\">aux </span><span class=\"S8254 S2D2 S2DE S2\" id=\"t3j_223\">engagements octroy\u00e9s par des \u00e9tablissements bancaires au profit </span><span class=\"S8255 S2D2 S2DE S2\" id=\"t3k_223\">des </span><span class=\"S8256 S2D2 S2DE S2\" id=\"t3l_223\">soci\u00e9t\u00e9s </span><span class=\"S8257 S2D2 S2DE S2\" id=\"t3m_223\">d\u2019exploitation </span><span class=\"S8258 S2D2 S2DE S2\" id=\"t3n_223\">immobili\u00e8re </span><span class=\"S8259 S2D2 S2DE S2\" id=\"t3o_223\">et </span><span class=\"S825A S2D2 S2DE S2\" id=\"t3p_223\">touristique. </span><span class=\"S825B S2D2 S2DE S2\" id=\"t3q_223\">Ces </span><span class=\"S825C S2D2 S2DE S2\" id=\"t3r_223\">engagements permettent \u00e0 ces derni\u00e8res d\u2019obtenir les cartes </span><span class=\"S29B1 S2D2 S2DE S2\" id=\"t3s_223\">professionnelles </span><span class=\"S825D S2D2 S2DE S2\" id=\"t3t_223\">de </span><span class=\"S825E S2D2 S2DE S2\" id=\"t3u_223\">gestion </span><span class=\"S825F S2D2 S2DE S2\" id=\"t3v_223\">immobili\u00e8re, </span><span class=\"S8260 S2D2 S2DE S2\" id=\"t3w_223\">de </span><span class=\"S8261 S2D2 S2DE S2\" id=\"t3x_223\">transaction </span><span class=\"S8262 S2D2 S2DE S2\" id=\"t3y_223\">sur </span><span class=\"S8263 S2D2 S2DE S2\" id=\"t3z_223\">immeubles, fonds de commerce et agences de voyages, afin </span><span class=\"S8264 S2D2 S2DE S2\" id=\"t40_223\">d\u2019exercer leur activit\u00e9 r\u00e9glement\u00e9e. Au 30 </span><span class=\"S8265 S2D2 S2DE S2\" id=\"t41_223\">septembre 2023, le </span><span class=\"S8266 S2D2 S2DE S2\" id=\"t42_223\">montant de ces engagements s\u2019\u00e9l\u00e8ve \u00e0 68 </span><span class=\"S8267 S2D2 S2DE S2\" id=\"t43_223\">030 </span><span class=\"S8268 S2D2 S2DE S2\" id=\"t44_223\">milliers d\u2019euros. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f41146": {
   "value": "<span class=\"S8269 S625B S2\" id=\"t45_223\">Montant des r\u00e9mun\u00e9rations attribu\u00e9es aux </span><span class=\"S826A S625B S2\" id=\"t46_223\">dirigeants et </span><span class=\"S826B S625B S2\" id=\"t47_223\">aux </span><span class=\"S826C S625B S2\" id=\"t48_223\">membres </span><span class=\"S826D S625C S2\" id=\"t49_223\">Note </span><span class=\"S826E S625C S2\" id=\"t4a_223\">36 </span><span class=\"S826F S625B S2\" id=\"t4b_223\">du </span><span class=\"S8270 S625B S2\" id=\"t4c_223\">Conseil d\u2019Administration </span><span class=\"S8271 S2D2 S2DE S2\" id=\"t4d_223\">Le montant global des jetons de pr\u00e9sence attribu\u00e9 aux membres du </span><span class=\"S8272 S2D2 S2DE S2\" id=\"t4e_223\">Conseil d\u2019Administration au titre de l\u2019exercice 2022/2023 s\u2019\u00e9l\u00e8ve \u00e0 </span><span class=\"S6D2A S2D2 S2DE S2\" id=\"t4f_223\">394 </span><span class=\"S8273 S2D2 S2DE S2\" id=\"t4g_223\">milliers d\u2019euros contre 178 </span><span class=\"S8274 S2D2 S2DE S2\" id=\"t4h_223\">milliers d\u2019euros au titre de l\u2019exercice </span><span class=\"S1834 S2D2 S2DE S2\" id=\"t4i_223\">2021/2022. </span><span class=\"S8275 S2D2 S2DE S2\" id=\"t4j_223\">Depuis le 16 </span><span class=\"S8276 S2D2 S2DE S2\" id=\"t4k_223\">septembre 2022 et la finalisation des Op\u00e9rations de </span><span class=\"S8277 S2D2 S2DE S2\" id=\"t4l_223\">Restructuration et de Refinancement du Groupe, la soci\u00e9t\u00e9 </span><span class=\"S8278 S2D2 S2DE S2\" id=\"t4m_223\">Pierre </span><span class=\"S8279 S2D2 S2DE S2\" id=\"t4n_223\">et </span><span class=\"S827A S2D2 S2DE S2\" id=\"t4o_223\">Vacances </span><span class=\"S827B S2D2 S2DE S2\" id=\"t4p_223\">SA </span><span class=\"S827C S2D2 S2DE S2\" id=\"t4q_223\">verse </span><span class=\"S827D S2D2 S2DE S2\" id=\"t4r_223\">directement </span><span class=\"S827E S2D2 S2DE S2\" id=\"t4s_223\">\u00e0 </span><span class=\"S827F S2D2 S2DE S2\" id=\"t4t_223\">ses </span><span class=\"S8280 S2D2 S2DE S2\" id=\"t4u_223\">dirigeants </span><span class=\"S8281 S2D2 S2DE S2\" id=\"t4v_223\">mandataires sociaux (Georges Sampeur et Franck Gervais) les </span><span class=\"S421B S2D2 S2DE S2\" id=\"t4w_223\">salaires et avantages relatifs \u00e0 leur fonction. </span><span class=\"S2526 S2D2 S2DE S2\" id=\"t4x_223\">Le tableau ci-dessous pr\u00e9sente la r\u00e9mun\u00e9ration brute vers\u00e9e \u00e0 ces dirigeants mandataires sociaux sur l\u2019ensemble des exercices concern\u00e9s. </span><span class=\"S8282 SBD4 S2\" id=\"t4y_223\">(en euros) </span><span class=\"S8283 S71F S2\" id=\"t4z_223\">2022/2023 </span><span class=\"S8284 SBD3 S2\" id=\"t50_223\">2021/2022 </span><span class=\"S46F SBD5 S2\" id=\"t51_223\">R\u00e9mun\u00e9rations fixes </span><span class=\"S8285 SBD6 S2\" id=\"t52_223\">(1) </span><span class=\"S8286 SBD5 S2\" id=\"t53_223\">850 057 </span><span class=\"S8287 SBD5 S2\" id=\"t54_223\">1 </span><span class=\"S8288 SBD5 S2\" id=\"t55_223\">049 </span><span class=\"S8289 SBD5 S2\" id=\"t56_223\">672 </span><span class=\"S26C9 SBD5 S2\" id=\"t57_223\">R\u00e9mun\u00e9rations variables </span><span class=\"S828A SBD6 S2\" id=\"t58_223\">(2) </span><span class=\"S828B SBD5 S2\" id=\"t59_223\">627 750 </span><span class=\"S828C SBD5 S2\" id=\"t5a_223\">366 </span><span class=\"S828D SBD5 S2\" id=\"t5b_223\">936 </span><span class=\"S2D20 SBD5 S2\" id=\"t5c_223\">Autres </span><span class=\"S828E SBD6 S2\" id=\"t5d_223\">(3) </span><span class=\"S828F SBD5 S2\" id=\"t5e_223\">6 569 </span><span class=\"S8290 SBD5 S2\" id=\"t5f_223\">18 </span><span class=\"S183C SBD5 S2\" id=\"t5g_223\">R\u00e9mun\u00e9ration en actions </span><span class=\"S8291 SBD6 S2\" id=\"t5h_223\">(4) </span><span class=\"S8292 SBD5 S2\" id=\"t5i_223\">- </span><span class=\"S2D2C SBD5 S2\" id=\"t5j_223\">- </span><span class=\"SC8E S71F S2\" id=\"t5k_223\">TOTAL </span><span class=\"S8293 S71F S2\" id=\"t5l_223\">1 484 376 </span><span class=\"S118F S71F S2\" id=\"t5m_223\">1 </span><span class=\"S8294 S71F S2\" id=\"t5n_223\">416 </span><span class=\"S8295 S71F S2\" id=\"t5o_223\">626 </span><span class=\"S8296 SCAF S2\" id=\"t5p_223\">R\u00e9mun\u00e9rations fixes et assimil\u00e9es, montant vers\u00e9 y compris r\u00e9int\u00e9gration de l\u2019avantage en nature li\u00e9 \u00e0 la mise \u00e0 disposition d\u2019une voiture de fonction </span><span class=\"S8297 SCB0 S2\" id=\"t5q_223\">(1) </span><span class=\"S8298 SCAF S2\" id=\"t5r_223\">Versement l\u2019exercice suivant l\u2019exercice au titre duquel elle est octroy\u00e9e. </span><span class=\"S8299 SCB0 S2\" id=\"t5s_223\">(2) </span><span class=\"SCA7 SCAF S2\" id=\"t5t_223\">Ce montant correspond aux avantages en nature comptabilis\u00e9s au cours de l\u2019exercice. </span><span class=\"S829A SCB0 S2\" id=\"t5u_223\">(3) </span><span class=\"S829B SCAF S2\" id=\"t5v_223\">Ce montant correspond \u00e0 la charge annuelle li\u00e9e aux attributions d\u2019options de souscription d\u2019actions et d\u2019actions gratuites (valorisation th\u00e9orique effectu\u00e9e sur la base du cours de </span><span class=\"S829C SCB0 S2\" id=\"t5w_223\">(4) </span><span class=\"S829D SCAF S2\" id=\"t5x_223\">l\u2019action Pierre </span><span class=\"S829E SCAF S2\" id=\"t5y_223\">et </span><span class=\"S829F SCAF S2\" id=\"t5z_223\">Vacances \u00e0 la date d\u2019attribution). </span><span class=\"S82A0 S2D2 S2DE S2\" id=\"t60_223\">Pour chacun d\u2019entre eux, la d\u00e9termination du montant de la prime variable est li\u00e9e \u00e0 la performance financi\u00e8re du Groupe </span><span class=\"S69DD S2D2 S2DE S2\" id=\"t61_223\">Pierre </span><span class=\"S82A1 S2D2 S2DE S2\" id=\"t62_223\">&amp; </span><span class=\"S82A2 S2D2 S2DE S2\" id=\"t63_223\">Vacances-Center Parcs ainsi qu\u2019\u00e0 l\u2019atteinte d\u2019objectifs personnels. </span><span class=\"S749C S625B S2\" id=\"t7_224\">Transactions avec les parties li\u00e9es </span><span class=\"S7342 S625C S2\" id=\"t8_224\">Note </span><span class=\"S7343 S625C S2\" id=\"t9_224\">37 </span><span class=\"S3AA S2D2 S2DE S2\" id=\"ta_224\">Les parties li\u00e9es retenues par le Groupe sont </span><span class=\"S82A3 S2D2 S2DE S2\" id=\"tb_224\">: </span><span class=\"S82A4 S2D2 S2DE S2\" id=\"tc_224\">les membres des organes d\u2019administration et de direction </span><span class=\"S82A5 S2D2 S2DE S2\" id=\"td_224\">: leur </span><span class=\"S82A6 S2DB S2DE S2\" id=\"te_224\">E </span><span class=\"S82A7 S2D2 S2DE S2\" id=\"tf_224\">r\u00e9mun\u00e9ration et avantages assimil\u00e9s sont pr\u00e9sent\u00e9s dans la </span><span class=\"S82A8 S2D2 S2DE S2\" id=\"tg_224\">note </span><span class=\"S82A9 S2D2 S2DE S2\" id=\"th_224\">36 </span><span class=\"S82AA S2D2 S2DE S2\" id=\"ti_224\">; </span><span class=\"S82AB S2D2 S2DE S2\" id=\"tj_224\">les co-entreprises dont la m\u00e9thode de consolidation est la mise </span><span class=\"S82AC S2DB S2DE S2\" id=\"tk_224\">E </span><span class=\"S82AD S2D2 S2DE S2\" id=\"tl_224\">en \u00e9quivalence </span><span class=\"S82AE S2D2 S2DE S2\" id=\"tm_224\">essentiellement compos\u00e9es des entit\u00e9s du p\u00f4le </span><span class=\"S82AF S2D2 S2DE S2\" id=\"tn_224\">Adagio et des entreprises de co-promotions du p\u00f4le Senioriales </span><span class=\"S82B0 S2D2 S2DE S2\" id=\"to_224\">(la liste compl\u00e8te de celles-ci est pr\u00e9sent\u00e9e en note </span><span class=\"S82B1 S2D2 S2DE S2\" id=\"tp_224\">3). </span><span class=\"SCB3 S2D2 S2DE S2\" id=\"tq_224\">Les principales transactions avec les soci\u00e9t\u00e9s li\u00e9es regroupent </span><span class=\"S82B2 S2D2 S2DE S2\" id=\"tr_224\">: </span><span class=\"S82B3 S2D2 S2DE S2\" id=\"ts_224\">les facturations de loyer et de personnel administratif </span><span class=\"S82B4 S2D2 S2DE S2\" id=\"tt_224\">; </span><span class=\"S82B5 S2DB S2DE S2\" id=\"tu_224\">E </span><span class=\"S82B6 S2D2 S2DE S2\" id=\"tv_224\">les achats de prestations d\u2019assistance et de conseil dans le cadre </span><span class=\"S82B7 S2DB S2DE S2\" id=\"tw_224\">E </span><span class=\"S82B8 S2D2 S2DE S2\" id=\"tx_224\">de convention d\u2019animation. </span><span class=\"S82B9 S2D2 S2DE S2\" id=\"ty_224\">Ces transactions sont conclues \u00e0 des conditions normales de </span><span class=\"S82BA S2D2 S2DE S2\" id=\"tz_224\">march\u00e9. </span><span class=\"SD37 S2D2 S2DE S2\" id=\"t10_224\">Les transactions avec les parties li\u00e9es sont d\u00e9taill\u00e9es comme suit </span><span class=\"S82BB S2D2 S2DE S2\" id=\"t11_224\">: </span><span class=\"S82BC SBD4 S2\" id=\"t12_224\">(en milliers d\u2019euros) </span><span class=\"S82BD S71F S2\" id=\"t13_224\">Exercice 2022/2023 </span><span class=\"S82BE SBD3 S2\" id=\"t14_224\">Exercice 2021/2022 </span><span class=\"S8004 SBD5 S2\" id=\"t15_224\">Chiffre d\u2019affaires </span><span class=\"S82BF SBD5 S2\" id=\"t16_224\">5 </span><span class=\"S8006 SBD5 S2\" id=\"t17_224\">929 </span><span class=\"S82C0 SBD5 S2\" id=\"t18_224\">7 </span><span class=\"S8008 SBD5 S2\" id=\"t19_224\">314 </span><span class=\"S1F28 SBD5 S2\" id=\"t1a_224\">Achats et services ext\u00e9rieurs </span><span class=\"S82C1 SBD5 S2\" id=\"t1b_224\">- </span><span class=\"S82C2 SBD5 S2\" id=\"t1c_224\">21 </span><span class=\"S82C3 SBD5 S2\" id=\"t1d_224\">367 </span><span class=\"S82C4 SBD5 S2\" id=\"t1e_224\">- </span><span class=\"S82C5 SBD5 S2\" id=\"t1f_224\">12 </span><span class=\"S82C6 SBD5 S2\" id=\"t1g_224\">279 </span><span class=\"S5EA3 SBD5 S2\" id=\"t1h_224\">Autres charges et produits d\u2019exploitation </span><span class=\"S82C7 SBD5 S2\" id=\"t1i_224\">- </span><span class=\"S8010 SBD5 S2\" id=\"t1j_224\">999 </span><span class=\"S82C8 SBD5 S2\" id=\"t1k_224\">- </span><span class=\"S5EAB SBD5 S2\" id=\"t1l_224\">303 </span><span class=\"S30C5 SBD5 S2\" id=\"t1m_224\">R\u00e9sultat financier </span><span class=\"S82C9 SBD5 S2\" id=\"t1n_224\">1 </span><span class=\"S8013 SBD5 S2\" id=\"t1o_224\">056 </span><span class=\"S5D8C SBD5 S2\" id=\"t1p_224\">653 </span><span class=\"S2ABF S2D2 S2DE S2\" id=\"t1q_224\">Les cr\u00e9ances et les dettes inscrites au bilan relatives aux parties li\u00e9es sont les suivantes </span><span class=\"S82CA S2D2 S2DE S2\" id=\"t1r_224\">: </span><span class=\"S82CB SBD4 S2\" id=\"t1s_224\">(en milliers d\u2019euros) </span><span class=\"S82CC S71F S2\" id=\"t1t_224\">30/09/2023 </span><span class=\"S82CD SBD3 S2\" id=\"t1u_224\">30/09/2022 </span><span class=\"S82CE SBD5 S2\" id=\"t1v_224\">Clients et comptes rattach\u00e9s </span><span class=\"S82CF SBD5 S2\" id=\"t1w_224\">3 </span><span class=\"S82D0 SBD5 S2\" id=\"t1x_224\">942 </span><span class=\"S82D1 SBD5 S2\" id=\"t1y_224\">12 </span><span class=\"S5D9F SBD5 S2\" id=\"t1z_224\">201 </span><span class=\"S82D2 SBD5 S2\" id=\"t20_224\">Autres actifs courants </span><span class=\"S82D3 SBD5 S2\" id=\"t21_224\">2 </span><span class=\"S82D4 SBD5 S2\" id=\"t22_224\">756 </span><span class=\"S82D5 SBD5 S2\" id=\"t23_224\">99 </span><span class=\"S5DA4 SBD5 S2\" id=\"t24_224\">403 </span><span class=\"S5DF3 SBD5 S2\" id=\"t25_224\">Dettes fournisseurs et comptes rattach\u00e9s </span><span class=\"S82D6 SBD5 S2\" id=\"t26_224\">16 </span><span class=\"S82D7 SBD5 S2\" id=\"t27_224\">668 </span><span class=\"S82D8 SBD5 S2\" id=\"t28_224\">5 </span><span class=\"S82D9 SBD5 S2\" id=\"t29_224\">817 </span><span class=\"S452 SBD5 S2\" id=\"t2a_224\">Autres passifs courants </span><span class=\"S82DA SBD5 S2\" id=\"t2b_224\">- </span><span class=\"S82DB SBD5 S2\" id=\"t2c_224\">7 </span><span class=\"S5DFD SBD5 S2\" id=\"t2d_224\">795 </span><span class=\"S747 S2D2 S2DE S2\" id=\"t2e_224\">Les engagements hors bilan relatifs aux parties li\u00e9es se d\u00e9taillent comme suit </span><span class=\"S82DC S2D2 S2DE S2\" id=\"t2f_224\">: </span><span class=\"S82DD SBD4 S2\" id=\"t2g_224\">(en milliers d\u2019euros) </span><span class=\"S82DE S71F S2\" id=\"t2h_224\">30/09/2023 </span><span class=\"S82DF SBD3 S2\" id=\"t2i_224\">30/09/2022 </span><span class=\"S1833 SBD5 S2\" id=\"t2j_224\">Engagements de loyers </span><span class=\"S82E0 SBD5 S2\" id=\"t2k_224\">14 </span><span class=\"S82E1 SBD5 S2\" id=\"t2l_224\">313 </span><span class=\"S82E2 SBD5 S2\" id=\"t2m_224\">13 </span><span class=\"S82E3 SBD5 S2\" id=\"t2n_224\">513 </span><span class=\"S17CF SBD3 S2\" id=\"t2o_224\">ENGAGEMENTS DONN\u00c9S </span><span class=\"S82E4 SBD3 S2\" id=\"t2p_224\">14 </span><span class=\"S82E5 SBD3 S2\" id=\"t2q_224\">313 </span><span class=\"S82E6 SBD3 S2\" id=\"t2r_224\">13 </span><span class=\"S6FB2 SBD3 S2\" id=\"t2s_224\">513 </span><span class=\"S6FB3 SBD5 S2\" id=\"t2t_224\">Garanties d\u2019ach\u00e8vement </span><span class=\"S7E82 SBD5 S2\" id=\"t2u_224\">600 </span><span class=\"S6FB6 SBD5 S2\" id=\"t2v_224\">600 </span><span class=\"S36F6 SBD3 S2\" id=\"t2w_224\">ENGAGEMENTS RE\u00c7US </span><span class=\"S82E7 SBD3 S2\" id=\"t2x_224\">600 </span><span class=\"S82E8 SBD3 S2\" id=\"t2y_224\">600 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f41147": {
   "value": "<span class=\"S8269 S625B S2\" id=\"t45_223\">Montant des r\u00e9mun\u00e9rations attribu\u00e9es aux </span><span class=\"S826A S625B S2\" id=\"t46_223\">dirigeants et </span><span class=\"S826B S625B S2\" id=\"t47_223\">aux </span><span class=\"S826C S625B S2\" id=\"t48_223\">membres </span><span class=\"S826D S625C S2\" id=\"t49_223\">Note </span><span class=\"S826E S625C S2\" id=\"t4a_223\">36 </span><span class=\"S826F S625B S2\" id=\"t4b_223\">du </span><span class=\"S8270 S625B S2\" id=\"t4c_223\">Conseil d\u2019Administration </span><span class=\"S8271 S2D2 S2DE S2\" id=\"t4d_223\">Le montant global des jetons de pr\u00e9sence attribu\u00e9 aux membres du </span><span class=\"S8272 S2D2 S2DE S2\" id=\"t4e_223\">Conseil d\u2019Administration au titre de l\u2019exercice 2022/2023 s\u2019\u00e9l\u00e8ve \u00e0 </span><span class=\"S6D2A S2D2 S2DE S2\" id=\"t4f_223\">394 </span><span class=\"S8273 S2D2 S2DE S2\" id=\"t4g_223\">milliers d\u2019euros contre 178 </span><span class=\"S8274 S2D2 S2DE S2\" id=\"t4h_223\">milliers d\u2019euros au titre de l\u2019exercice </span><span class=\"S1834 S2D2 S2DE S2\" id=\"t4i_223\">2021/2022. </span><span class=\"S8275 S2D2 S2DE S2\" id=\"t4j_223\">Depuis le 16 </span><span class=\"S8276 S2D2 S2DE S2\" id=\"t4k_223\">septembre 2022 et la finalisation des Op\u00e9rations de </span><span class=\"S8277 S2D2 S2DE S2\" id=\"t4l_223\">Restructuration et de Refinancement du Groupe, la soci\u00e9t\u00e9 </span><span class=\"S8278 S2D2 S2DE S2\" id=\"t4m_223\">Pierre </span><span class=\"S8279 S2D2 S2DE S2\" id=\"t4n_223\">et </span><span class=\"S827A S2D2 S2DE S2\" id=\"t4o_223\">Vacances </span><span class=\"S827B S2D2 S2DE S2\" id=\"t4p_223\">SA </span><span class=\"S827C S2D2 S2DE S2\" id=\"t4q_223\">verse </span><span class=\"S827D S2D2 S2DE S2\" id=\"t4r_223\">directement </span><span class=\"S827E S2D2 S2DE S2\" id=\"t4s_223\">\u00e0 </span><span class=\"S827F S2D2 S2DE S2\" id=\"t4t_223\">ses </span><span class=\"S8280 S2D2 S2DE S2\" id=\"t4u_223\">dirigeants </span><span class=\"S8281 S2D2 S2DE S2\" id=\"t4v_223\">mandataires sociaux (Georges Sampeur et Franck Gervais) les </span><span class=\"S421B S2D2 S2DE S2\" id=\"t4w_223\">salaires et avantages relatifs \u00e0 leur fonction. </span><span class=\"S2526 S2D2 S2DE S2\" id=\"t4x_223\">Le tableau ci-dessous pr\u00e9sente la r\u00e9mun\u00e9ration brute vers\u00e9e \u00e0 ces dirigeants mandataires sociaux sur l\u2019ensemble des exercices concern\u00e9s. </span><span class=\"S8282 SBD4 S2\" id=\"t4y_223\">(en euros) </span><span class=\"S8283 S71F S2\" id=\"t4z_223\">2022/2023 </span><span class=\"S8284 SBD3 S2\" id=\"t50_223\">2021/2022 </span><span class=\"S46F SBD5 S2\" id=\"t51_223\">R\u00e9mun\u00e9rations fixes </span><span class=\"S8285 SBD6 S2\" id=\"t52_223\">(1) </span><span class=\"S8286 SBD5 S2\" id=\"t53_223\">850 057 </span><span class=\"S8287 SBD5 S2\" id=\"t54_223\">1 </span><span class=\"S8288 SBD5 S2\" id=\"t55_223\">049 </span><span class=\"S8289 SBD5 S2\" id=\"t56_223\">672 </span><span class=\"S26C9 SBD5 S2\" id=\"t57_223\">R\u00e9mun\u00e9rations variables </span><span class=\"S828A SBD6 S2\" id=\"t58_223\">(2) </span><span class=\"S828B SBD5 S2\" id=\"t59_223\">627 750 </span><span class=\"S828C SBD5 S2\" id=\"t5a_223\">366 </span><span class=\"S828D SBD5 S2\" id=\"t5b_223\">936 </span><span class=\"S2D20 SBD5 S2\" id=\"t5c_223\">Autres </span><span class=\"S828E SBD6 S2\" id=\"t5d_223\">(3) </span><span class=\"S828F SBD5 S2\" id=\"t5e_223\">6 569 </span><span class=\"S8290 SBD5 S2\" id=\"t5f_223\">18 </span><span class=\"S183C SBD5 S2\" id=\"t5g_223\">R\u00e9mun\u00e9ration en actions </span><span class=\"S8291 SBD6 S2\" id=\"t5h_223\">(4) </span><span class=\"S8292 SBD5 S2\" id=\"t5i_223\">- </span><span class=\"S2D2C SBD5 S2\" id=\"t5j_223\">- </span><span class=\"SC8E S71F S2\" id=\"t5k_223\">TOTAL </span><span class=\"S8293 S71F S2\" id=\"t5l_223\">1 484 376 </span><span class=\"S118F S71F S2\" id=\"t5m_223\">1 </span><span class=\"S8294 S71F S2\" id=\"t5n_223\">416 </span><span class=\"S8295 S71F S2\" id=\"t5o_223\">626 </span><span class=\"S8296 SCAF S2\" id=\"t5p_223\">R\u00e9mun\u00e9rations fixes et assimil\u00e9es, montant vers\u00e9 y compris r\u00e9int\u00e9gration de l\u2019avantage en nature li\u00e9 \u00e0 la mise \u00e0 disposition d\u2019une voiture de fonction </span><span class=\"S8297 SCB0 S2\" id=\"t5q_223\">(1) </span><span class=\"S8298 SCAF S2\" id=\"t5r_223\">Versement l\u2019exercice suivant l\u2019exercice au titre duquel elle est octroy\u00e9e. </span><span class=\"S8299 SCB0 S2\" id=\"t5s_223\">(2) </span><span class=\"SCA7 SCAF S2\" id=\"t5t_223\">Ce montant correspond aux avantages en nature comptabilis\u00e9s au cours de l\u2019exercice. </span><span class=\"S829A SCB0 S2\" id=\"t5u_223\">(3) </span><span class=\"S829B SCAF S2\" id=\"t5v_223\">Ce montant correspond \u00e0 la charge annuelle li\u00e9e aux attributions d\u2019options de souscription d\u2019actions et d\u2019actions gratuites (valorisation th\u00e9orique effectu\u00e9e sur la base du cours de </span><span class=\"S829C SCB0 S2\" id=\"t5w_223\">(4) </span><span class=\"S829D SCAF S2\" id=\"t5x_223\">l\u2019action Pierre </span><span class=\"S829E SCAF S2\" id=\"t5y_223\">et </span><span class=\"S829F SCAF S2\" id=\"t5z_223\">Vacances \u00e0 la date d\u2019attribution). </span><span class=\"S82A0 S2D2 S2DE S2\" id=\"t60_223\">Pour chacun d\u2019entre eux, la d\u00e9termination du montant de la prime variable est li\u00e9e \u00e0 la performance financi\u00e8re du Groupe </span><span class=\"S69DD S2D2 S2DE S2\" id=\"t61_223\">Pierre </span><span class=\"S82A1 S2D2 S2DE S2\" id=\"t62_223\">&amp; </span><span class=\"S82A2 S2D2 S2DE S2\" id=\"t63_223\">Vacances-Center Parcs ainsi qu\u2019\u00e0 l\u2019atteinte d\u2019objectifs personnels. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  },
  "f41334": {
   "value": "<span class=\"S82E9 S625B S2\" id=\"t2z_224\">\u00c9v\u00e9nements significatifs intervenus depuis </span><span class=\"S82EA S625B S2\" id=\"t30_224\">la </span><span class=\"S82EB S625B S2\" id=\"t31_224\">cl\u00f4ture </span><span class=\"S82EC S625C S2\" id=\"t32_224\">Note </span><span class=\"S82ED S625C S2\" id=\"t33_224\">38 </span><span class=\"S82EE S625B S2\" id=\"t34_224\">de </span><span class=\"S82EF S625B S2\" id=\"t35_224\">l\u2019exercice </span><span class=\"S82F0 S625B S2\" id=\"t36_224\">2022/2023 </span><span class=\"S82F1 S2D8 S2\" id=\"t37_224\">38.1 \u2013 Couverture de taux </span><span class=\"S82F2 S2D2 S2DE S2\" id=\"t38_224\">Dans le cadre de la strat\u00e9gie de couverture du taux d\u2019int\u00e9r\u00eat, le </span><span class=\"S82F3 S2D2 S2DE S2\" id=\"t39_224\">Groupe a mis en place en octobre </span><span class=\"S82F4 S2D2 S2DE S2\" id=\"t3a_224\">2023 une tranche suppl\u00e9mentaire </span><span class=\"S82F5 S2D2 S2DE S2\" id=\"t3b_224\">d\u2019options de taux, qui vient s\u2019ajouter \u00e0 celle mise en place en </span><span class=\"S82F6 S2D2 S2DE S2\" id=\"t3c_224\">juillet </span><span class=\"S82F7 S2D2 S2DE S2\" id=\"t3d_224\">2023 (cf. </span><span class=\"S82F8 S2D2 S2DE S2\" id=\"t3e_224\">note </span><span class=\"S82F9 S2D2 S2DE S2\" id=\"t3f_224\">2, </span><span class=\"S82FA S2D2 S2DE S2\" id=\"t3g_224\">\u00a72.4). </span><span class=\"S82FB S2D2 S2DE S2\" id=\"t3h_224\">Ces options couvriront jusqu\u2019en juin </span><span class=\"S82FC S2D2 S2DE S2\" id=\"t3i_224\">2025 un nominal de </span><span class=\"S3CA3 S2D2 S2DE S2\" id=\"t3j_224\">34,1 </span><span class=\"S82FD S2D2 S2DE S2\" id=\"t3k_224\">millions d\u2019euros de dette. Elle dispose d\u2019un </span><span class=\"S82FE S2DC S2DE S2\" id=\"t3l_224\">strike </span><span class=\"S82FF S2D2 S2DE S2\" id=\"t3m_224\">\u00e0 3,0 </span><span class=\"S8300 S2D2 S2DE S2\" id=\"t3n_224\">% sur </span><span class=\"S8301 S2D2 S2DE S2\" id=\"t3o_224\">l\u2019euribor 3 </span><span class=\"S8302 S2D2 S2DE S2\" id=\"t3p_224\">mois. Pour la mise en place de ces options, le Groupe a </span><span class=\"S8303 S2D2 S2DE S2\" id=\"t3q_224\">vers\u00e9 une prime de 0,2 </span><span class=\"S8304 S2D2 S2DE S2\" id=\"t3r_224\">million d\u2019euros. \u00c0 noter que des nouvelles </span><span class=\"S8305 S2D2 S2DE S2\" id=\"t3s_224\">options seront mises en place dans les 6 </span><span class=\"S8306 S2D2 S2DE S2\" id=\"t3t_224\">prochains mois pour </span><span class=\"S8307 S2D2 S2DE S2\" id=\"t3u_224\">atteindre un nominal couvert de 136,5 </span><span class=\"S8308 S2D2 S2DE S2\" id=\"t3v_224\">millions d\u2019euros jusqu\u2019en </span><span class=\"S287B S2D2 S2DE S2\" id=\"t3w_224\">juin </span><span class=\"S8309 S2D2 S2DE S2\" id=\"t3x_224\">2025. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "fr",
    "entity": "scheme:9695009FXHWX468RM706",
    "period": "2022-10-01T00:00:00/2023-10-01T00:00:00"
   }
  }
 }
}