9 INFORMATIONS JURIDIQUES ET GÉNÉRALES Glossaire
Acronymes/Termes
Définition
)<5 G 9
=B
!:BM Ko?oK>G<> :N K>LI>L >QB@>G<>L :EE>L => LHEO:;BEBMo M>GN => E: IoKBH=> MK:GLBMHBK> IHNKfE:fFBL> >G \NOK> => lE>f
)"
+KH=NBM $GMoKB>NK KNM
)=@=9 F X"
o?BGBM E>L >QB@>G<>L FBGBF:E>L => ?HG=L IKHIK>L $E OBL> k :LLNK>K NG> KMNK> FBGBF:E> I:K =>L ?HG=L IKHIK>L =>LfKBLJN>L => F:KM HIoK:MBHGG>E +HNK <:EK E`>QB@>G<> >G ?HG=L IKHIK>L E`oM:;EBLL>F>GM ?BG:GK :fE:fIHLLB;BEBMo =`>??>K <>MM> F>LNK> I:K =>L FoMAH=>L LM:G=:K=BLo>L HNf:O:GL -o@BM NG IKH<>LLNL => LNKO>BEE:G<> IKN=>GMB>EE> JNB >M K>G?HK<> E> +BEB>Kf$ $E f B fE`:G:ERL> I:K E: ;:GJN> =>fE`>GL>F;E> => L>L KBLJN>L R NQ =oCk KML I:K E> +BEB>Kf$f BB fE`>LMBF:MBHG I:KfE:f;:GJN> => L>L ;>LHBGL =>f?HG=L IKHIK>L IHNK L KBLJN>Lf >M BBB fE: fLNI>KOBL>NK ;:G<:BK> => L: IKHIK> :G:ERL> =N IKH?BE => KBLJN> => E: ;:GJN> :O>< <>EE> I:K <>MM>f=>KGBnK> >G ON> =`:=:IM>K E> <:L oGMB>EE> I:Kf=>L ?HG=L IKHIK>L LNIoKB>NKL :NQf>QB@>G<>L FBGBF:E>L HN MHNM> :NMK> M> :IIKHIKBo> g IHNK H;C>K NG> =BL => F:KGL>F;E> =`H;EB@:MBHGL =oL >LfH;EB@:MBHGL :NLLB ;B>G JN:EBM:MBO>L JN> JN:GMBM:MBO>L I>KF>MM>GM NG> :FoEBHK:MBHG => E: MK:GLI:K>G<> ?BG:G =:GL E`oO:EN:MBHG =>L >QIHLBMBHGL :NQ KBLJN>L E>L IKHL =`oO:EN:MBHG =>L KBLJN>L >MfE`:=oJN:MBHG =>L ?HG=L IKHIK>L
)=@=9 F X""
)=@=9 F X"""
)& )&" )&- ) ' ))
+>MBM>L >M (HR>GG>L GMK>IKBL>L +>MBM>L >M (HR>GG>L $G=NLMKB>L
+E:G FHR>G M>KF> +KH=NBM )>M :G<:BK>
+>KLHGG>L IHEBMBJN>F>GM >QIHLo>L
) F =7=B;
oM>KFBG:MBHG =N IKBQ
) FC 656=@= H f 89 8f:5 IH
1HBK +
) FC 79 GG
+KH<>LLNL
), ),"
+E:G => L:NO>@:K=> => E`>FIEHB
+K>LM:M:BK>L => L>KOB<>L =`BGO>LMBLL>F>GM
+5 H = C 7 C A6=Bf
$G=B<:M>NK => IKH?BM:;BEBMo =`NG> =`:LLNK:G<> G NG K:IIHKM >GMK> E>L L LBGBLMK>L f=>L ?K:BL => @>LMBHG >M E> MHM:E =>L IKBF>L >G<:BLLo>L
+5 H = C C AA C B EI = H M -=9 F X -:IIHKM >GMK> E>L ?HG=L IKHIK>L HFFHG >JNBMR /B>K *G> / >M E>L KBLJN>L IHG=oKoL '> K:MBH / >LMfNGfBG=B<:M>NK =>fLHEO:;BEBMo NMBEBLo =:GL E>L :<GMB>EL => lE>f +5 H = C 89 @9J=9 F 89 ' 5 H =L= G '> <:E??> L>EHG E>L Kn@E>L => E`: =oEo@No L:GL F>LNK>L MK:GLBMHBK>L L:N? IHNK E>L $ LNK I>KM>L K>IHKM:;E>L
:O>< ARIHMAnL> => K>GHNO>EE>F>GM =>L oFBLLBHGL LN;HK=HGGo>L GHG oEB@B;E>L >G lE>f I:Kf=>LfBGLMKNF>GML oEB@B;E>L '>LfHIoK:MBHGL => ?BG:G<>F>GM LNK MBMK>L MK:BMo>L :O>< =>L L =>fGL:MBHG LHGM GLo>L >G :IIEB<:MBHG =>LfIKBGL IHLoL I:K $ .f L:GL IKBL> >G =>LfL => F:MNKBMo >M =>OBL>L -:MBH IKoL>GMo :IKnL :GGNE:MBHG =>L HIoK:MBHGL :O>< E>L :??BEBoL >G :MM>GM> =`:NMHKBL:MBHG => E: > K:MBH OBL> k ?:OHKBL>K E: KoLBEB>G<> k KF> =N IKH?BE => KBLJN> => EBJNB=BMo =`NG> ;:GJN> '> ' - H;EB@> E>Lf;:GJN>L kf=oM>GBK NG LMH EBJNB=:;E> ?:F>GM LNK E>L F:K ?:<> :NQ I:B>F>GML =>L ?ENQ LHKM:GML G>ML =>L ?ENQ >GMK:GML I>G=:GM
fCHNKL => L:GL LHNMB>G =>L ;:GJN>L <>GMK:E>L > K:MBH OBL> k IKHFHNOHBK E: KoLBEB>G<> k IENL EHG@ M>KF> >G BGLM:NK:GM =>L BGGM:BK>L kfE`BGM>GMBHG =>Lf;:GJN>L :?BG JN`>EE>L ?BG:G<>GM E>NKL :G => LHNK<>L LMKNEE>F>GM IENLfLM:;E>L > K:MBH LMKNE =>fEBJNB=BMo k EHG@ M>KF> LNK NG> IoKBH=> => f:G : oMo fLMKN OB:;E> =>L oL =>L :MfI:LLB?L BFBGNMBHG =N GBO>:N => UfE>OB>K =`>G=>MM>F>GMfZ =>L ;:GJN>L JNB I>NM L`HIoK>K => =BO>KL>L F:GBnK>L >GfI:KMBK I:KfE:fKo=N E: M:BEE> =N ;BE:G O>GM> =`:GMBLL>F>GM => E: =BLMKB;NMBHG => GHNO>:NQ M HN I:KfE`:N@F>GM:MBHG =>L ?HG=L IKHIK>L K><:IBM:EBL:MBHG KoM>GMBHG => KoLNEM:ML >fIKH<>LLNL =`:CNLM>F>GM ?BG:GK BFIEBJN> LHNO>GM =>L >??>ML Go@:MB?L LNK E`o Ko>EE> GHM:FF>GM I:K E> <:G:E =>fE:f E`H??K> => UfKBLJN> => MM>NKfZ O:EHKBLo> k I:KMBK =`NG> FoMAH=> :IIKH =`:Lf<:LA
?EHPL ?NMNKL L I:K:FnMK>L M>EL JN> =>L M:NQ => LP:IL >MfLIK>:= => KooO:EN:MBHG ;:Lo LNK E:f K>H??>K + ': MBMKBL:MBHG =`NG> >QIHLBMBHG =oCk MBMKBLo> Hv E> KBLJN> :LLHGML : oMo =BOBLo >G MK:GL >Mf=HGM :NfFHBGL E`NG> =>L >QIHLBMBHGL LHNL
C:<>GM>L >LM NG> >QIHLBMBHG MBMKBLo> -:IIHKM >GMK> E>L ?HG=L IKHIK>L @EH;:NQ /B>Kf >M /B>Kf >M E>L :GMK> E>L ?HG=L IKHIK>L @EH;:NQ /B>Kf >Mf >M E>L KBLJN>L IHG=oKoL -BLD
;:L>= <:IBM:E
+5 H = C @ C 65@
+5 H = C % + %= EI =8= H M C J9 F 5;9 +5 H = C
+5 H = C ' , + ' 9 H , H 56@9 I B8=B; +5 H = C
+5 H = C 89 GC @J56=@= H f
+
+f8 I 7 H = C B 89X@5X H 5=@@9X89X6=@5B 9@9J9 F 5;=B;
+ffJ5@ I 5 H = C B 89 @5 89 HH 9 G 9B= CF DFCDF 9
+9
H = HF = G 5 H = C B
+= G ? GG 9 GG A9B H
iO:EN:MBHG =>L KBLJN>L
+= G ? DD 9 H = H 9 , H 5 H 9A9B H + , += G ? DD 9 H = H 9 F 5A9 KCF ? +
HGM ?:qMB>K IKoL>GM:GM => F:GBnK> JN:EBM:MBO> >M JN:GMBM:MBO> E>L KBLJN>L JN> E: ;:GJN> :<<>IM> =>fIK>G=K>
HGM JNB =o Fo<:GBLF> =`BGM>K?:<> :O>< E>L IKH<>LLNL E`HK@:GBL:MBHG >M E: FBL> >G IE:<> =>fE:f@HNO>KG:G<> ?:BL:GM OBOK> E> - .
614
NATIXIS DOCUMENT D’ENREGISTREMENT UNIVERSEL 2020