5 ÉLÉMENTS FINANCIERS
Comptes consolidés et annexes
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? @CH;H=?G?HN MIHN wFCACCMJIMCNC@ >? JLIPCMCIHH?G?HN >? F; HILG? &#/0n =@ hHIN?h "H ?@@?N F; HILG? &#/0n JLwPICN KO? FfwG?NN?OL >f?HA;A?G?HN >? @CH;H=?G?HN ;JJFCKO? F?M =LCNvL?M >? JLIPCMCIHH?G?HN ;OR ?HA;A?G?HNM >? JLxNM KOC Hf?HNL?HN J;M >;HM F? =B;GJ >f;JJFC=;NCIH >? F; JLwM?HN? HILG? )?M JLIPCMCIHM =IGJN;? =?M ?HA;A?G?HNM MIHN JLwM?HNw?M ?H HIN?n Yn0SHNBvM? >?M JLIPCMCIHMn^
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=C ?M =IGGCMMCIHM @CAOL?HN >IH= J;LGC F?M JLI>OCNM >fCHNwLxN ?N HIH ;O JIMN? Yn IGGCMMCIHMn^ )?M wP?HNO?FM >w=;F;A?M ?HNL? F; >;N? >? LvAF?G?HN >? F; JL?MN;NCIH ?N F; >;N? >? Lw;FCM;NCIH AwHvL?HN >?M ;=NC@M IO J;MMC@M M?FIH F? NSJ? >? =IHNL;N ?N F? M?HM >O >w=;F;A? KOC MIHN JLwM?HNwM >;HM F?M LO?M >C@@wL?HN?M MI=CwNwM @L;Hu;CM?M ;O N;OR >? V n JIOL F; @L;=NCIH >? ? rn n n?OLIM IO ;O N;OR ?H PCAO?OL FI=;F?G?HN JIOL F?M MI=CwNwM ?N MO==OLM;F?M wNL;HAvL?Mn FfCGJ~N >C@@wLw LwMOFN;HN >?M >C@@wL?H=?M N?GJIL?FF?M ?HNL? F?M V P;F?OLM =IGJN;?M ;=NC@M ?N J;MMC@M >O ? >O L?JILN P;LC;C@@wLwM MIHN =;F=OFwM ;O HCP?;O >? =B;KO? ?HNCNw @CM=;F? ?H ;JJFCKO;HN F?M LvAF?M >fCGJIMCNCIH FI=;F? ?N ?H ONCFCM;HN F? N;OR >fCGJ~N PINw IO KO;MC PINw KOC >?PL;CN xNL? ?H PCAO?OL ;O GIG?HN I F; >C@@wL?H=? N?GJIL?FF? M? L?NIOLH?L; )?OL =;F=OF H? @;CN FfIf;O=OH? ;=NO;FCM;NCIH )?M CGJ~NM >C@@wLwM ;=NC@M H? MIHN =IGJN;;N? >f;LLxNw KO? MfCF ?MN JLI<;? Lw=OJwL;NCIH >?M w=IHIGC?M >fCGJ~N MOL OH BILCTIH >wN?LGCHw >? n;HM G;RCGOG ?M w=IHIGC?M M?LIHN Lw;FCMw?M J;L FfCGJON;NCIH >?M >w=;F;A?M @CM=;OR ?N J?LN?M L?JILN;? =?N BILCTIH ); =IGJ?HM;NCIH >?M ;=NC@M ?N J;MMC@M >fCGJ~NM >C@@wLwM M? @;CN ;O M?CH >fOH? GxG? ?HNCNw @CM=;F? )f?HNCNw @CM=;F? =ILL?MJIH> MICN r Ff?HNCNw ?FF?
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5.20
Engagements de financement
et de garantie a) Garanties financières Engagements donnés
)?M ?HA;A?G?HNM >? A;L;HNC? @CH;H=CvL? HIH KO;FC@CwM >? >wLCPwM MIHN >?M =IHNL;NM KOC ?RCA?HN >? FfwG?NN?OL >f?@@?=NO?L >?M J;C?G?HNM MJw=C@CKO?M ?H PO? >? L?G? F; >w@;CFF;H=? >fOH >w? J;S?L F?M w=Bw;H=?M =IHNL;=NO?FF?M >O?M )f?R?L=C=? >? =?M >LICNM ?MN MOIHHw r F; Lw;FCM;NCIH >fOH wPwH?G?HN @ONOL CH=?LN;CH
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