Reference Guide

5pJOHPHQWDWLRQV &
$QQH[H&
5pJOHPHQWDWLRQV
7
RXWHV OHV UpJOHPHQWDWLRQV FRQFHUQDQW ORUGLQDWHXU VRQW
VLWXpHV VXU OD SDUWLH LQIpULHXUH GH ORUGLQDWHXU
5
pJOHPHQWDWLRQ)&&GHFODVVH%
(WDWV8QLVVHXOHPHQW
&HW pTXLSHPHQW FUpH XWLOLVH HW SHXW pPHWWUH GH OpQHUJLH
GH IUpTXHQFH UDGLR HW SHXW VLO QHVW SDV LQVWDOOp HW XWLOLVp
VXLYDQW OHV LQVWUXFWLRQV GX JXLGH GX IDEULFDQW rWUH OD
FDXVH GLQWHUIpUHQFHV DYHF OD UpFHSWLRQ UDGLR HW GH WpOpYL
VLRQ &HW pTXLSHPHQW D pWp WHVWp HW WURXYp FRQIRUPH DX[
OLPLWHV GHV DSSDUHLOV QXPpULTXHV GH FODVVH % GpILQLHV SDU
ODOLQpD  GX UqJOHPHQW GH OD )&& )HGHUDO &RPPXQLFD
WLRQV &RPPLVVLRQ &HV OLPLWHV VRQW FRQoXHV SRXU IRXUQLU
XQH SURWHFWLRQ UDLVRQQDEOH FRQWUH OHV LQWHUIpUHQFHV QRFL
YHV TXDQG OpTXLSHPHQW HVW XWLOLVp GDQV XQ HQYLURQQHPHQW
UpVLGHQWLHO ,O Q\ D FHSHQGDQW DXFXQH JDUDQWLH TXH OLQWHU
IpUHQFH QH YD SDV VH UHSURGXLUH GDQV XQH LQVWDOODWLRQ SDU
WLFXOLqUH 6L OpTXLSHPHQW FUpH GHV LQWHUIpUHQFHV QRFLYHV
SRXU OD UpFHSWLRQ UDGLR HW GH WpOpYLVLRQ FH TXL SHXW rWUH
GpWHUPLQp HQ ODOOXPDQW SXLV HQ OpWHLJQDQW YRXV rWHV
HQFRXUDJp j HVVD\HU GH FRUULJHU OHV LQWHUIpUHQFHV HQ SUH
QDQW XQH RX SOXVLHXUV GHV PHVXUHV VXLYDQWHV

&KDQJH] ORULHQWDWLRQ GH ODQWHQQH GH UpFHSWLRQ

&KDQJH] OD SRVLWLRQ GH ORUGLQDWHXU SDU UDSSRUW DX
UpFHSWHXU

(ORLJQH] ORUGLQDWHXU GX UpFHSWHXU

%UDQFKH] ORUGLQDWHXU GDQV XQH SULVH GLIIpUHQWH GH
PDQLqUH j FH TXH ORUGLQDWHXU HW OH UpFHSWHXU VRLHQW
VXU GHV EUDQFKHV GH FLUFXLW GLIIpUHQWHV
6LO OH IDXW FRQVXOWH] XQ UHSUpVHQWDQW GH 'HOO &RPSXWHU
&RUSRUDWLRQ RX XQ WHFKQLFLHQ H[SpULPHQWp HQ UDGLRWpOp
YLVLRQ SRXU GHV VXJJHVWLRQV VXSSOpPHQWDLUHV /H OLYUHW
VXLYDQW SHXW YRXV rWUH XWLOH )&& ,QWHUIHUHQFH +DQGERRN
  ,O HVW GLVSRQLEOH DXSUqV GX %XUHDX GpGLWLRQ GX
*RXYHUQHPHQW DPpULFDLQ j ODGUHVVH VXLYDQWH 86
*RYHUQPHQW 3ULQWLQJ 2IILFH :DVKLQJWRQ '& 
6WRFN 1R 
1RWH] TXH OD UpJOHPHQWDWLRQ )&& LPSOLTXH TXH OHV FKDQ
JHPHQWV HW PRGLILFDWLRQV QRQ H[SOLFLWHPHQW DSSURXYpV
SDU 'HOO &RPSXWHU &RUSRUDWLRQ SHXYHQW DQQXOHU YRWUH
GURLW GXWLOLVDWLRQ GH OpTXLSHPHQW 'H SOXV YRXV GHYH]
XWLOLVHU GHV FkEOHV EOLQGpV ORUVTXH YRXV FRQQHFWH] GHV
SpULSKpULTXHV j WRXW SURGXLW 'HOO
&HW DSSDUHLO HVW FRQIRUPH j ODOLQpD  GX UqJOHPHQW GH
OD )&& 6RQ XWLOLVDWLRQ HVW VRXPLVH DX[ GHX[ FRQGLWLRQV
VXLYDQWHV

&HW DSSDUHLO QH GRLW SDV FUpHU GLQWHUIpUHQFHV
QRFLYHV

&HW DSSDUHLO GRLW DFFHSWHU WRXWHV OHV LQWHUIpUHQFHV
TXLO UHoRLW \ FRPSULV FHOOHV TXL SHXYHQW JrQHU VRQ
IRQFWLRQQHPHQW
5HPDUTXH VXU OHV FkEOHV EOLQGpV QXWLOLVH] TXH GHV
FkEOHV EOLQGpV SRXU FRQQHFWHU OHV SpULSKpULTXHV j
GHV DSSDUHLOV GH 'HOO DILQ GH UpGXLUH OD SRVVLELOLWp
GLQWHUIpUHQFH DYHF OD UpFHSWLRQ UDGLR HW WpOpYLVLRQ
/XWLOLVDWLRQ GH FkEOHV EOLQGpV YRXV DVVXUH GH FRQ
VHUYHU OD FHUWLILFDWLRQ )&& DSSURSULpH GH FH
SURGXLW 3RXU OHV LPSULPDQWHV SDUDOOqOHV XQ FkEOH
DSSURSULp SHXW rWUH REWHQX DXSUqV GH 'HOO &RP
SXWHU &RUSRUDWLRQ