5 ÉLÉMENTS FINANCIERS
Comptes consolidés et annexes
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PC? F?M JLIPCMCIHM N?=BHCKO?M MIHN =IHMNCNOw?M J;L V F?M JLIPCMCIHM JIOL JLCG?M HIH ;=KOCM?M @L;=NCIH =;F=OFw? JLIL;N; N?GJILCM >?M JLCG?M wGCM?M ;O =IOLM >? Ff?R?L=C=? KOC M? L;JJILN? r OH? JwLCI>? JIMNwLC?OL? r F; >;N? >fCHP?HN;CL? ?N F?M JLIPCMCIHM JIOL MCHCMNL?M r J;S?L =ILL?MJIH>;HN ;OR MCHCMNL?M =IHHOM ?N CH=IHHOM MOLP?HOM G;CM HIH ?H=IL? LwAFwM r F; =F~NOL? >? Ff?R?L=C=? Test de suffisance du passif IH@ILGwG?HN r &#/0n F?M JLIPCMCIHM N?=BHCKO?M >f;MMOL;H=? MIHN =;F=OFw?M M?FIH F?M GwNBI>?M JL?M=LCN?M J;L F; LwAF?G?HN;NCIH FI=;F? 2H N?MN >? MO@@CM;H=? >?M J;MMC@M ?MN Lw;FCMw ;@CH >? PwLC@C?L KO? F?M J;MMC@M >f;MMOL;H=? N?FM KOfCFM L?MMILN?HN >?M =IGJN?M =IHMIFC>wM MIHN MO@@CM;HNM JIOL =IOPLCL F?M @FOR >? NLwMIL?LC? @ONOLM ?MNCGwM r =?NN? >;N? )? N?MN Lw;FCMw L?JIM? MOL OH? GI>wFCM;NCIH MNI=B;MNCKO? >?M @FOR @ONOLM ;=NO;FCMwM "H =;M >fCHMO@@CM;H=? F?M J?LN?M JIN?HNC?FF?M MIHN =IGJN;? J;LNC=CJ;NCIH r L?N?HCL JIOL F? =;F=OF >? F; J;LNC=CJ;NCIH ;OR C@@wLw? ?MN >wN?LGCHw r J;LNCL >?M N;OR >? >CMNLCOLw? >O -F;H r *IS?H 1?LG? ?N ?H =IBwL?H=? ;P?= F? N;OR >? >CMNLCO >?LHC?L ?R?L=C=? "H MCNO;NCIH >? J;LNC=CJ;NCIH ;OR C@@wLw? ;=NCP? OH N?MN >? L?=IOPL;? PwLC@C?L KO? F?M ? FCKOC>CNw MOLP?H;HN >;HM OH ?HPCLIHH?G?HN w=IHIGCKO? >w@;PIL;? P?H>L? >?M ;=NC@M ?H MCNO;NCIH >? GICHM
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L?N;AH? o =?NN? @CH +;NCRCM wN;?M ?M JF;HM r GIS?H N?LG? >?M GwNC?LM
Incertitudes relatives aux traitements fiscaux portant sur les impôts sur le résultat (IFRIC 23) +;NCRCM L?@FvN? >;HM M?M wN;NM @CH;H=C?LM F?M CH=?LNCNO>?M L?F;NCP?M ;OR NL;CN?G?HNM @CM=;OR L?N?HOM JILN;HN MOL F?M CGJ~NM MOL F? LwMOFN;N >vM FILM KOf?FF? ?MNCG? JLI<;GCHCMNL;NCIH @CM=;F? H? F?M ;==?JN?L; J;M -IOL ;JJLw=C?L MC OH? JIMCNCIH @CM=;F? ?MN CH=?LN;CH? ?N ?H wP;FO?L MIH ?@@?N MOL F? GIHN;HN >? M?M CGJ~NM +;NCRCM MOJJIM? KO? Ff;>GCHCMNL;NCIH @CM=;F? =IHNL~F?L; NIOM F?M GIHN;HNM >w=F;LwM ?H ;S;HN Ff?HNCvL? =IHH;CMM;H=? >? NION?M F?M CH@ILG;NCIHM >CMJIHCI=NLCH? ;>GCHCMNL;NCP? F; DOLCMJLO>?H=? ;CHMC KO? MOL Ff?RCMN?H=? >? L?=NC@C=;NCIHM IJwLw?M J;L Ff;>GCHCMNL;NCIH JILN;HN MOL >?M CH=?LNCNO>?M @CM=;F?M MCGCF;CL?M +;NCRCM L?PICN Ff?MNCG;NCIH >O GIHN;HN KOf?FF? Mf;NN?H> r J;S?L IO L?=IOPL?L ;OJLvM >? Ff;>GCHCMNL;NCIH @CM=;F? ;O NCNL? >?M CH=?LNCNO>?M @CM=;F?M ?H =;M >? MOLP?H;H=? >? =B;HA?G?HNM >;HM F?M @;CNM ?N =CL=IHMN;H=?M KOC S MIHN ;MMI=CwM =?OR
=C JIOP;HN LwMOFN?L M;HM NION?@ICM MfS FCGCN?L >? FfwPIFONCIH >?M FwACMF;NCIHM @CM=;F?M >? Ff;NN?CHN? >fOH >wF;C >? JL?M=LCJNCIH >? FfCMMO? >?M =IHNL~F?M ?N ;=NCIHM G?HwM J;L F?M ;ONILCNwM @CM=;F?M Autres provisions )?M JLIPCMCIHM ?HL?ACMNLw?M ;O J;MMC@ >O w ;ONL?M KO? =?FF?M L?F;NCP?M ;OR CHMNLOG?HNM @CH;H=C?LM ;OR ?HA;A?G?HNM MI=C;OR ?N ;OR =IHNL;NM >f;MMOL;H=? =IH=?LH?HN JLCH=CJ;F?G?HN F?M JLIPCMCIHM JIOL FCNCA?M L?MNLO=NOL;NCIHM ;G?H>?M ?N JwH;FCNwM 2H? JLIPCMCIH ?MN =IHMNCNOw? FILMKOfCF ?MN JLI<;? L?MMIOL=?M L?JLwM?HN;NCP? >f;P;HN;A?M w=IHIGCKO?M M?L; Hw=?MM;CL? JIOL wN?CH>L? OH? IfOH wPvH?G?HN J;MMw ?N FILMKO? F? GIHN;HN >? FfIwN?LGCH;NCIH >? =? GIHN;HN +;NCRCM ?MN ;G?Hw? r wP;FO?L F; JLI<;? Lw;FCM;NCIH >O LCMKO? &F S ; ;=NO;FCM;NCIH >?M @FOR >vM FILM KO? =?FF?
=C JLwM?HN? OH =;L;=NvL? MCAHC@C=;NC@ Autres incertitudes Incertitudes liées au Brexit )? nDOCH r FfCMMO? >fOH Lw@wL?H>OG F?M LCN;HHCKO?M IHN =BICMC >? KOCNN?L Ff2HCIH ?OLIJw?HH? L?RCN o F; MOCN? >O >w=F?H=B?G?HN >? Ff;LNC=F?n >O NL;CNw >? Ff2HCIH ?OLIJw?HH? F? nG;LM F? /IS;OG?
2HC ?N F?M ;ONL?M J;SM G?G? Ff2HCIH ?OLIJw?HH? M? MIHN >IHHwM >?OR ;HM JIOL JLwJ;L?L F; MILNC? ?@@?=NCP? >O J;SM ?NN? w=Bw;H=? ; wNw L?JILNw? r nL?JLCM?M JIOL @CH;F?G?HN MfwN;? >? NL;HMCNCIH ; ?HMOCN? ?O FC?O DOMKOf?H >w=?G;HN F;KO?FF? F?M @ONOLM ;==IL>M =IGG?L=C;OR >? ? Mf;JJFCKO?L )? n>w=?G >? MILNC? J?LG?NN;HN >? =FIL? F; JwLCI>? >? NL;HMCNCIH ;P?= OH =;>L? JIOL F?M L?F;NCIHM =IGG?L=C;F?M @ONOL?M ?J?H>;HN =?N ;==IL> Hf; J;M =IH=?LHw F?M 0?LPC=?M @CH;H=C?LM +;NCRCM ; >IH= ;JJFCKOw >vM F? ?L nD;HPC?L F?M G?MOL?M JLwJ;Lw?M JIOL OH? MILNC? M;HM ;==IL> M;HM CGJ;=N MCAHC@C=;NC@ JIOL M?M ;=NCPCNwM )?M >?OR J;LNC?M /IS;OG?
2HC ?N 2HCIH ?OLIJw?HH? M? MIHN @CRw?M nGICM DOMKOf;O nG;LM JIOL HwAI=C?L >?M LvAF?M MJw=C@CKO?M ;O M?=N?OL @CH;H=C?L +;NCRCM MOCN >? JLvM F?M =IH=FOMCIHM >? =?M HwAI=C;NCIHM ;@CH >? F?M CHNwAL?L F? =;M w=Bw;HN >;HM F?M BSJINBvM?M ?N ?MNCG;NCIHM L?N?HO?M >;HM F; JLwJ;L;NCIH >?M =IGJN?M =IHMIFC>wM n"H@CH F; HIH
L?=IHH;CMM;H=? >?M - ? F; JwLCI>? >fwKOCP;F?H=? ;O nDOCH
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