Τ㧚-%352%3$%3%#52)4%
$9$17/()21&7,211(0(17
D 6¶KDELOOHUFRPPHLOIDXQHSDVSRUWHUGHYrWHPHQWVÀRWWDQWV3RUWHUWRXMRXUVGHVFKDXVVXUHV
GHVpFXULWpHWGHVSDQWDORQVTXLFRXYUHQWOHVMDPGHV
E 3URWpJHUODWrWHOHV\HX[HWOHVRUHLOOHVOHVPDLQVHWOHVSLHGVDYHFXQFDVTXHSURWHFWHXUGHV
OXQHWWHVGHVUHWpGHVSDUHDUHLOOHVHWGHVJDQWV
F 1HSDVHPSOR\HUO¶HQVHPEOHVXUGHVVXUIDFHVJUDYHOHXVHV
G $9,6,03257$17,/)$873257(5810$648(&2175(/(632866,(5(6/25648¶
21)$,7/(&283$*(/(/21*'(6685)$&(632866,(5(86(6
H 9pUL¿HUO¶HQVHPEOHWRXWHQWLHUSRXUYRLUV¶LO\DGHVSLqFHVGHVVHUUpHVPDQTXDQWHVRX
HQGRPPDJpHV
I /¶RSpUDWHXUGRLWFRQQDvWUHHWREVHUYHUOHVUqJOHPHQWVORFDX[GHO¶HQGURLWGHPDQRHXYUH
J 1HMDPDLVRULHQWHUODGpFKDUJHGHPDWLqUHYHUVGHVVSHFWDWHXUVRXQHMDPDLVODLVVHUSHUVRQQH
V¶DSSURFKHUGHO¶HQGURLWGHPDQRHXYUH)DLUHDWWHQWLRQjO¶RULHQWDWLRQGHuDGpFKDUJHSRXUp
YLWHUGHVHQFORVHQYLWUHGHVYRLWXUHVHWF
K 5HVWHUYLJLODQWHQYXHGHVWURWWRLUVUDERWHX[GHVWURXVGDQVOHWHUUDLQHWG¶DXWUHVFRQGLWLRQVSHX
VUHVORUVTX¶RQHPSORLHO¶HQVHPEOH3RXVVHUWRXMRXUVOHQWHPHQWODPDFKLQHDXVROUHERWHX[
L 6LODODPHWUDQFKDQWHIUDSSHGHVREMHWVLOVSHXYHQWFDXVHUGHVEOHVVXUHV,OIDXWWRXMRXUV
H[DPLQHUVRLJQHXVHPHQWOHJD]RQHWOHGpJDJHUGHWRXVOHVREMHWVDYDQWGHOHGpOLJQHURXGH
OHWDLOOHU6LODODPHKHXUWHFRQWUHXQREMHWpWUDQJHUHIIHFWXHUOHVPHVXUHVVXLYDQWHV
$UUrWHUOHPRWHXUHQpWHLJQDQWOHFRQWDFWG¶DUUrW
9rUL¿HUODODPHVLHOOHV¶HVWDUUrWpHFRPSOqWHPHQW
6RXPHWWUHODPDFKLQHjXQH[DPHQSRXUYRLUVLHOOHDpWpHQGRPPDJpH
5pSDUHUWRXWHVOHVDYDULHVDYDQWGHGpPDUUHUHWGHIDLUHIRQFWLRQQHUO¶HQVHPEOHGH
QRXYHDX
M 3UHQGUHWRXWHVOHVPHVXUHVSRVVLEOHVGHSUpFDXWLRQORUVTX¶RQODLVVHO¶HQVHPEOHVDQVVRLQV
WHOTXHO¶DUUrWGXPRWHXU
N 1HMDPDLVIDLUHIRQFWLRQQHUO¶HQVHPEOHVDQVOHVFKDSHVOHVSODTXHVRXG¶DXWUHVGLVSRVLWLIV
SURWHFWHXUVjOHXUSODFH
O 1¶HPSOR\HUTXHGHVDFFHVVRLUHVHWGHVDWWDFKHVIRXUQLVRXVSpFL¿TXHPHQWUHFRPPDQGpVSDU
7$1$.$
P 1HSDVIDLUHIRQFWLRQQHUO¶HQVHPEOHD\DQWXQHODPHWUDQFKDQWHHQGRPPDJpHRXWURSXVpH
Q 6LO¶HQVHPEOHYLEUHG¶XQHIDFRQDQRUPDOHDUUrWHULPPpGLDWHPHQWOHPRWDXUHWHQYpUL¿HUOD
FDXVH
(QJpQpUDOODYLEUDWLRQVHUWG¶DYHUWLVVHPHQWG¶XQHSDQQH
R $9(57,66(0(17)$,5()21&7,211(5/¶(16(0%/($3$57,5'(/$326,7,2128
/(6*$5'(62%6758(17/(5$<219,68(/-8648¶$/$/$0(75$1&+$17(
S (PSOR\HUOHWUDQFKHJD]RQFRPPHLOIDXW/¶HPSOR\HUVHXOHPHQWSRXUODGpOLJQXUHGXW\SHG¶
KHUEHHWG¶DXWUHVSRXVVHVSRXUOHVTXHOVODPDFKLQHDpWpFRQFXH1HSDVDEXVHUGXPRWHXU
$9(57,66(0(17eORLJQHUOHVPDLQVHWSLHGVGHODODPHWUDQFKDQWHORUVGXGpPDUUDJHGX
PRWHXUHWSHQGDQWOHIRQFWLRQQHPHQW
&20%867,%/(
D /HFRPEXVWLEOHGHVWLQpjFHPRWHXUQpFHVVLWHXQPpODQJHGHO¶HVVHQFHFRXUDQWHHWGHO¶KXLOH
jGHX[WHPSVGHODPDUTXHGH7$1$.$1HMDPDLVIDLUHIRQFWLRQQHUOHPRWHXUDXPR\HQG¶
XQHHVVHQFHSXUHRXVDQVrWUHPpODQJpH
E $9(57,66(0(17/(0$148(0(17$/¶(03/2,'¶810(/$1*(&20%867,%/('¶
(66(1&((7'¶+8,/($%287,5$$/¶(1'200$*(0(17*5$9('8027(851(3$6
(03/2<(5'¶(66(1&(48,&217,(17'¶$/&22/28'(*$622/
F 1HSDVIXPHURXODLVVHUXQHÀDPPHV¶DSSURFKHUORUVTX¶RQPpODQJHOHFRPEXVWLEOH\DMRXWH
GXFRPEXVWLEOHRXHIIHFWXHO¶HQWUHWLHQ
G 1HSDVDMRXWHUGXFRPEXVWLEOHWDQGLVTXHOHPRWHXUHVWHQWUDLQGHIRQFWLRQQHU
H $SUqVDYRLUUHPSOLOHUpVHUYRLUGHFRPEXVWLEOHUHPHWWUHIHUPHPHQWOHERXFKRQ
I )DLUHDWWHQWLRQjFHTXHOHFRPEXVWLEOHQHVRLWSDVUpSDQGXORUVGXUHPSOLVVDJH$XWUHPHQWLO
IDXWO¶HVVX\HULPPpGLDWHPDQW