Recherche PDF


Cet outil permet de trouver un fichier parmi les documents publics partagés par les utilisateurs de Fichier-PDF.fr.
Dernière mise à jour de la base de données: 09 août à 01:29 - Environ 380000 fichiers indexés.

Afficher résultats par page

Réponses pour «uhyhqx»:



Total: 10 résultats - 0.113 secondes

NewsletterCabinetHulmeCOMP 100%

C’est en revanche plus compliqué pour les charges déductibles de vos revenus… 6L YRXV H΍ HFWXH] U«JXOLªUHPHQW GHV YHUVHPHQWV VXU XQ 3(53 SRXU GLPLQXHU YRWUH UHYHQX LPSRVDEOH GHYH] YRXV continuer en 2018 et 2019 ?

https://www.fichier-pdf.fr/2018/02/07/newslettercabinethulmecomp/

07/02/2018 www.fichier-pdf.fr


newsletter 3 Trim 93%

'Lɝ FLOH GH UHSUHQGUH OH U\WKPH ¢ OD UHQWU«H DXFXQH HQYLH GH VXELU OHV FRUY«HV P«QDJªUHV GX TXRWLGLHQ XQ HQIDQW HQ FODVVH VXS«ULHXUH DYHF SOXV GH GHYRLUV HQFRUHȐ 3RXU QH SDV SHUGUH WURS YLWH OH E«Q«ȴ FH GHV YDFDQFHV YRXV SRXYH] HPSOR\HU XQ VDODUL« ¢ YRWUH GRPLFLOH SRXU IDLUH GX P«QDJH GX UHSDVVDJH JDUGHU YRV HQIDQWV RX OHXU IRXUQLU XQ VRXWLHQ VFRODLUH &HULVH VXU OH J¤WHDX YRXV E«Q«ȴ FLHUH] GȇXQ FU«GLW GȇLPS¶W VXU OH UHYHQX p.2 - 3 )2&86 685 =220 685 LE PATRIMOINE DE VOS ENFANTS :

https://www.fichier-pdf.fr/2017/07/25/newsletter-3-trim-1/

25/07/2017 www.fichier-pdf.fr

NEWS LETTER 2017 T4 90%

/H GLVSRVLWLI 3Ζ1(/ VHUDLW SURORQJ« MXVTXȇDX G«FHPEUH PDLV VHUDLW UHFHQWU« VXU OHV ]RQHV R» OH PDUFK« LPPRELOLHU HVW WHQGX FȇHVW ¢ GLUH SULQFLSDOHPHQW OHV JUDQGHV DJJORP«UDWLRQV HW OHV '20 HW &20 Q R S T S U V /D WD[H GȇKDELWDWLRQ VXU OD U«VLGHQFH SULQFLSDOH VHUDLW DEDLVV«H GH HQ HQ HW H[RQ«U«H WR WDOHPHQW ¢ FRPSWHU GH SRXU OHV SHUVRQQHV D\DQW XQ UHYHQX ȴVFDO GH U«I«UHQFH SRXU LQI«ULHXU ¢ Ȝ SRXU OHV SHUVRQQHV VHXOHV HW Ȝ SRXU OHV FRXSOHV PDUL«V RX SDFV«V PDMRU« GH Ȝ SRXU FKDFXQ GHV GHX[ SUHPLHUV HQIDQWV ¢ FKDUJH !

https://www.fichier-pdf.fr/2017/11/07/news-letter-2017-t4/

07/11/2017 www.fichier-pdf.fr

NEWS LETTER 2017 T2 83%

# 0 ( Q # R R $ R % , S u d e h f e « m |  g q i { ‚ h l x ƒ i j  ‰ j o } ‚ § x p € „ i i y  r g j x o  • | … l  | x  ƒ f q j l € – ¨ y } t i ©    e o e p j f j i ¨ e f g g i m m i e f ª { z j { z ‡  ‡ | z  ƒ € x € | … x  … … x „  ~ x € z y ˆ ˜ x ‚ ƒ   – x } … …  x   ‡ }   | ƒ y y ‚ ƒ x € x y  ¬ HOOHV VRQW WRXMRXUV H[RQ«U«HV GȇLPS¶W GH SOXV YDOXH HW ‰ x {  y |  z y |  €    { | z … x  Œ (Q UHYDQFKH VL YRXV YHQGH] GHV P«WDX[ SU«FLHX[ EL d e t f g u e t f h e g i j k l j m g n o e h e p m f q i r s l h i o ’ MRX[ REMHWV GȇDUW GH FROOHFWLRQ RX GȇDQWLTXLW« YRXV ¬WHV u l l o l q v v v VRXPLV ¢ XQH WD[H IRUIDLWDLUH VXU OH SUL[ GH YHQWH ¢ KDX ’ WHXU GH SRXU OHV P«WDX[ SU«FLHX[ HW SRXU OHV w x y y x z { y | } | y ~ {  €  y | y ‚ x ‡ x €  ƒ „ z … x „ x € y ‚ € † ‡ z ƒ y z ˆ x ‰ x ELMRX[ REMHWV GȇDUW GH FROOHFWLRQ RX GȇDQWLTXLW« 9RXV Š ƒ z |  ‹ Œ  x    „ „ x  ƒ Ž ‚ x  €   € y z …  ƒ  ‡ z   ‘ y ƒ x ‰ ~ ’ SDLHUH] «JDOHPHQW OD &5'6 DX WDX[ GH { … z ƒ ~ x   …  “ ‰ „ | € |  y ƒ z y |  € Œ Š ¦  ‡ ‚ z  ­ ‰ x ƒ x … }  | x ” „ ‡ ‰ £ ~ y { ‰ … z z ƒ € x ƒ  … … x z { „ x   |   |   ‚ € |   } z  € ƒ y „ … ‚ z } … x z | € ƒ y x x € ¤ š œ › ž ¢ x y Œ &HSHQGDQW SRXU E«Q«ȴFLHU GH FHWWH H[RQ«UDWLRQ YRXV ‰ x } x ” ƒ ~ z … |  x ƒ … x ‰ ~ ‡ … z { x „ x € y ‡  ‚ ƒ }  y ƒ x {  „ ‡ y x ‡ x ƒ ’ 6L YRXV ¬WHV HQ PHVXUH GH SURXYHU OD GDWH HW OH SUL[ VRQQHO GHPDQGHU XQ WDULI TXL QȇH[FªGH SDV OH EDUªPH ‰ NLORP«WULTXH ȴVFDO HW JDUGHU ¢ YRWUH FKDUJH XQH SDUW GH  ˆ z | { ˜ „ ‚ x | ‰   | | y | „  € ‡ ‰   | x y | …    • € ‰ — x x y –  } ‡ …  ‚ ‚   ’ ‡ } z  … ‚ ‚ } x x  ”   ‚ ‡ ƒ y • | x ƒ x € ‡   ‚ „ ƒ x … ‚ x • ƒ … x ~  ’ Œ Š ƒ z |  ‰ x { z ƒ • ‚ ƒ z € y x y ‰ x ‡ ~ z ˆ x Œ &H U«JLPH HVW DSSOLFDEOH SDU G«IDXW DX[ YHQWHV GȇREMHWV Š “ ‰ ~ z ‚ y – { x y y x z { y | } | y ~ x  y {  €  | ‰ ~ ƒ ~ x {  „ „ x ‚ € x z { y | ’ QRQ H[RQ«U«V GRQW OD YDOHXU HVW VXS«ULHXUH ¢ Ȝ Š } | y ~ ‡ ƒ  x   |  € € x … … x Œ “ | €  | – — ‚  ˜ ‚   ™ š › œ œ  ‰ x ƒ x { x y y x  ΖO SU«YRLW XQ DEDWWHPHQW VXU OD SOXV YDOXH U«DOLV«H HQ x € š œ ž Ÿ   ™ ™ š œ œ  x € š œ ž ¡ ¢ – }  ‚  ‘ y x  | „ ‡   ~  …  | „ ‡ £ y Š  VXU OH UHYHQX GDQV OD FDW«JRULH GHV E«Q«ȴFHV LQGXV € { y |  € ‰ ‚ €  „ • ƒ x ‰  z € € ~ x   ® }  ‚  z } x ” ~ y ~ ‡ ƒ  ‡ ƒ | ~ ’ ’ WULHOV HW FRPPHUFLDX[ PLFUR %Ζ&

https://www.fichier-pdf.fr/2017/05/21/news-letter-2017-t2-1/

21/05/2017 www.fichier-pdf.fr

Newsletter 1er Trimestre 2017 76%

/HV UpGXFWLRQV HW FUpGLWV G LPS{W REWHQXV HQ VHURQW HႈFDFHV En revanche, les déductions (PERP, Madelin, pensions alimentaires, prestations FRPSHQVDWRLUHV« HႇHFWXpHV HQ SRXUURQW GLႈFLOHPHQW UpGXLUH YRWUH LPS{W 1RXYHOOH UpGXFWLRQ G¶LPS{W SRXU OHV PpQDJHV PRGHVWHV Si vous êtes mariés avec deux enfants HW VL YRWUH UHYHQX ¿VFDO GH UpIpUHQFH (RFR) est inférieur à 48 400 €, vous EpQp¿FLHUH] GpVRUPDLV FKDTXH DQQpH G¶XQH UpGXFWLRQ G¶LPS{W VXU OH UHYHQX GH &HW DYDQWDJH HVW RFWUR\p ORUVTXH YRWUH RFR ne dépasse pas un certain plafond.

https://www.fichier-pdf.fr/2017/01/27/newsletter-1er-trimestre-2017/

27/01/2017 www.fichier-pdf.fr

Conservation Documents Importants 75%

www.service-public.fr %DQTXH OLYUHW GH FDLVVH G¶pSDUJQH UHOHYpV GH FRPSWH WDORQV GH FKqTXH YLUHPHQWV SUpOqYHPHQWV FKqTXH j HQFDLVVHU SUrW j OD FRQVRPPDWLRQ WRXWH OD YLH DQV VDXI LQGLFDWLRQ SOXV ORQJXH DQ HW MRXUV DQV j FRPSWHU GH OD GHUQLqUH pFKpDQFH GX FUpGLW DQV j FRPSWHU GH OD GHUQLqUH pFKpDQFH GH O¶HPSUXQW SUrW LPPRELOLHU ,PS{WV HW WD[HV GpFODUDWLRQ GH UHYHQXV HW DYLV G¶LPSRVLWLRQ VXU OH UHYHQX LPS{WV ORFDX[ WD[H IRQFLqUH WD[H G¶KDELWDWLRQ DQV j FRPSWHU GH O¶DQQpH TXL VXLW O¶DQQpH G¶LPSRVLWLRQ DQ 9LH SURIHVVLRQQHOOH %XOOHWLQ GH VDODLUH FRQWUDW GH WUDYDLO FHUWLILFDWV GH WUDYDLO DWWHVWDWLRQ GH 3{OH (PSORL SLqFHV XWLOHV SRXU UpFODPHU OH SDLHPHQW VDODLUH LQGHPQLWp GH OLFHQFLHPHQW MXVTX¶j OD OLTXLGDWLRQ GH OD UHWUDLWH DQV DQV SRXU UpFODPHU OH SDLHPHQW GHV DOORFDWLRQV FK{PDJH DQV SRXU UpFODPHU OHV VRPPHV LQG€PHQW YHUVpHV WRXWH OD YLH DOORFDWLRQ FK{PDJH WLWUH GH SDLHPHQW GH OD SHQVLRQ GH UHWUDLWH $VVXUDQFH FRQWUDW G¶DVVXUDQFH GpFqV HW G¶DVVXUDQFH YLH FRQWUDWV KDELWDWLRQ HW DXWRPRELOH TXLWWDQFHV GH SULPHV G¶DVVXUDQFH GRVVLHU © GRPPDJHV FRUSRUHOV ª GXUpH GX FRQWUDW DQV GXUpH GX FRQWUDW DQV DQV DQV SOXV ORQJWHPSV VL VpTXHOOHV SUpYLVLEOHV DQV j FRPSWHU GH OD ILQ GH O¶LQGHPQLVDWLRQ DQV GRXEOH GX FRXUULHU HW DFFXVp GH UpFHSWLRQ GRVVLHU GH VLQLVWUH UpVLOLDWLRQ $XWRPRELOH FRQWUDYHQWLRQV IDFWXUHV G¶DFKDW GH UpSDUDWLRQV DQV GXUpH GH FRQVHUYDWLRQ GX YpKLFXOH 'LYHUV GLSO{PHV GRVVLHUV VFRODLUHV WRXWH OD YLH SHQGDQW OD GXUpH GHV pWXGHV 6L GRXWH QH SDV MHWHU Cellule de Conseil Juridique - Août 2011 Source :

https://www.fichier-pdf.fr/2012/06/09/conservation-documents-importants/

09/06/2012 www.fichier-pdf.fr

ProjetMega 69%

66 % de réduction G·LPS{W SODIRQQpV j GX UHYHQX suivants.

https://www.fichier-pdf.fr/2017/02/17/projetmega/

17/02/2017 www.fichier-pdf.fr

bimguidemargot973 65%

Dans les livres pratiques de Conseil, comme dans toute autre chose dans la vie, il Q¶HVW IDLW DXFXQH JDUDQWLH GH UHYHQX /HV OHFWHXUV VRQW DYHUWLV HW GRLYHQW IDLUH DSSHO j leur propre jugement quant à leurs propres capacités à agir en conséquence.

https://www.fichier-pdf.fr/2013/03/20/bimguidemargot973/

20/03/2013 www.fichier-pdf.fr

Journal 14 fev 11 59%

WDVVH GH UDLVLQV VHFV 8QH SLQFpH GH VHO F j WKp GH FDQQHOOH PRXOXH 8QH JURVVH FXLOOqUH j VRXSH GH FDUDPHO %LHQ HQWHQGX OH FRQWHQX GH OD FXLOOqUH HW QRQ OD FXLOOqUH HOOH PrPH 3DUFH TXH VLQRQ YRXV DXUH] GH YRWUH DSSRUW TXRWLGLHQ HQ IHU HW FH Q·HVW SDV oD TXH QRXV YRXORQV 3UpFKDXIIHU OH IRXU j ƒ ) &RPPHQFHU SDU PpODQJHU O·±XI O·KXLOH HW OD FDVVRQQDGH HQVHPEOH $WWHQWLRQ SRXU QH SDV TX·LOV VH FKLFDQHQW VLQRQ oD YD JR€WHU PRLQV ERQ 0HWWH] OH PpODQJH G·DPLWLp GDQV XQ PRXOH j PXIILQV RX GDQV PRXOHV V·LO V·DJLW GH PRXOHV LQGLYLGXHOV -H QH VDLV SDV SRXUTXRL oD H[LVWHUDLW PDLV RQ QH VDLW MDPDLV )DLUH FXLUH HQYLURQ PLQXWHV 0DQJHU DYHF XQ ERQ YHUUH GH ODLW RX GH ERLVVRQ GH VR\D VL YRXV rWHV DOOHUJLTXH DX ODFWRVH 7UXF GH SUR /HV JUDLQHV GH OLQ VRQW WRXMRXUV OHV ELHQYHQXHV GDQV XQH UHFHWWH FRPPH FHOOH Oj ,O IDXW G·DERUG OHV EUR\HU SRXU TXH OHV QXWULPHQWV VRLHQW ELHQ DEVRUEpV SDU OH FRUSV &·HVW OH PrPH WUXF GH SUR TX·LO \ D GHX[ VHPDLQH PDLV TXH YRXOH] YRXV F·HVW XQ ERQ WUXF GH SUR %RQ j VDYRLU 9RXV H[LVWH] &XLVLQH 5pGDFWHXU 0D[LPH 3RLULHU &LQpPD $FWXDOLWp $UW HW VSHFWDFOHV &LQpPD +RUDLUH GX FLQpPD 6HPDLQH GX DX IpYULHU /H FRXS GH JUkFH K /H F\JQH QRLU K HW K )XQN\WRZQ K 5pGDFWHXUV 0DWKLHX /DYRLH &LQpPD $FWXDOLWp $UW HW VSHFWDFOHV 0XVLTXH $FWXDOLWp 6DLVLVVDQWHV VWDWLVWLTXHV &UR\H] OH RX QRQ OH GpFURFKDJH VFRODLUH D GHV FRQVpTXHQFHV JUDYHV DXWDQW VXU OD VRFLpWp TXH VXU OHV MHXQHV TXL RQW SULV XQH WHOOH GpFLVLRQ 9RLFL TXHOTXHV LQIRUPDWLRQV DVVH] VXUSUHQDQWHV FRQFHUQDQW FHWWH WULVWH UpDOLWp« /HV GpFURFKDJHV VFRODLUHV WRWDOLVHQW PLOOLDUGV SDU DQQpH DX 4XpEHF HQ FR€WV VRFLDX[ VXSSOpPHQWDLUHV HW HQ PDQTXH j JDJQHU /HV QRQ GLSO{PpV JDJQHQW HQ PR\HQQH XQ UHYHQX DQQXHO GH GH PRLQV TXH OHV GLSO{PpV HW OH WDX[ GH FK{PDJH HVW IRLV SOXV pOHYp SRXU OHV GpFURFKHXUV 0rPH O·HVSpUDQFH GH YLH PR\HQQH HVW DIIHFWpH XQ QRQ GLSO{Pp YLYUDLW HQYLURQ VHSW DQV GH PRLQV TX·XQ GLSO{Pp ,O YD V·HQ GLUH TXH OHV ULVTXHV GH Gp SUHVVLRQ RX PrPH G·LQFDUFpUDWLRQ IXWXUH VRQW LQILQLPHQW SOXV JUDQGV FKH] OHV GpFURFKHXUV 'H SOXV WRXMRXUV DX 4XpEHF VHXOHPHQW GHV FLWR\HQV DGXOWHV TXL RQW OkFKp OHXUV pWXGHV TXDQG LOV pWDLHQW SOXV MHXQHV LUDLHQW YRWHU ­ SHLQH XQ SHX SOXV TXH OD PRLWLp $X 6DJXHQD\ /DF 6DLQW -HDQ GHV MHXQHV GpFURFKHQW DX VHFRQGDLUH OHV JDUoRQV EHDXFRXS SOXV SRXU OHV ILOOHV ,O HVW YUDL TXH QRWUH UpJLRQ HVW FRQVLGpUpH FRPPH O·XQH SRVVpGDQW XQ SOXV KDXW SRXUFHQWDJH GH GLSO{PpV PDLV LO \ D HQFRUH SODFH j O·DPpOLRUDWLRQ $ORUV WRXW OH PRQGH FH Q·HVW SDV OH PRPHQW GH ODLVVHU WRPEHU &RQWLQXH] IRQFH] QH GpVHVSpUH] SDV &·HVW YRWUH DYHQLU TXH YRXV GHVVLQH] DXMRXUG·KXL 5pGDFWHXU 'DYLG *DXWKLHU $FWXDOLWpV IODVK 1RV pOqYHV GH TXDWULqPH VHFRQGDLUH GX 3e, VRQW DUULYpV DXMRXUG·KXL GH &XED $SUqV XQH VHPDLQH GH FKDOHXU LQWHQVH LOV RQW YpFX XQH H[SpULHQFH LQRXEOLDEOH 7RXW OH PRQGH HVW WUqV ILHU GH FH TX·LOV RQW DFFRPSOL DLQVL TXH GH O·HQWUHYXH UDGLR TX·LOV RQW GRQQpH HQ GLUHFW GH &XED 1·RXEOLH] SDV G·DOOHU YRXV SURFXUHU YRV ELOOHWV SRXU 6HFRQGDLUH HQ VSHFWDFOH /HV ELOOHWV VRQW DX FR€W GH 3RXU SOXV G·LQIRUPDWLRQV UpIpUH] YRXV j OD FKURQLTXH IDLWH SDU -pUpPL GDQV O·DUWLFOH DUW HW VSHFWDFOHV GH FHWWH VHPDLQH 6RXYHQH] YRXV TXH OH FODLU GH OXQH RUJDQLVp SDU O·pFROH DXUD OLHX OH IpYULHU $FWXDOLWp $UW HW VSHFWDFOHV 0XVLTXH 7HFKQR $UW HW VSHFWDFOHV 3UpSDUH] YRXV SRXU 6HFRQGDLUH HQ 6SHFWDFOH &HWWH VHPDLQH MH YDLV YRXV SDUOHU GH 6HFRQGDLUH HQ 6SHFWDFOH SRXU TX DSUqV DYRLU OX FHW DUWLFOH YRXV YRXV GLULJLH] HQ YLWHVVH j OD &RRS eWXGLDQWH DILQ GH YRXV SURFXUHU YRV ELOOHWV -H YRXV OH GLV oD YDXW OD SHLQH GH YHQLU YRLU QRV WDOHQWXHX[ DUWLVWHV /H VSHF WDFOH FRPSWHUD HQYLURQ XQH YLQJWDLQH GH SUHVWDWLRQV VRLW GX FKDQW GH OD GDQVH HW GH OD PXVLTXH (Q SOXV GH WRXW oD LO \ D XQH H[FHOOHQWH DQLPDWLRQ SRXU YRXV SUpVHQWHU OHV QXPpURV 4XH GHPDQGHU GH PLHX["

https://www.fichier-pdf.fr/2011/02/13/journal-14-fev-11/

13/02/2011 www.fichier-pdf.fr

Code du travail fr 51%

1ƒ ²¬ UDELL , %8//(7,1 2)),&,(/ /RL Qƒ UHODWLYH DX &RGH GX WUDYDLO BBBBBBBBB /,95( 35(/,0,1$,5( /HV GLVSRVLWLRQV GH OD SUpVHQWH ORL VRQW pJDOHPHQW DSSOLFDEOHV DX[ VDODULpV HPSOR\pV SDU OHV HQWUHSULVHV SUpYXHV GDQV OH SUpVHQW DUWLFOH TXL QH VRQW SDV VRXPLV j OHXUV VWDWXWV 7,75( 35(0,(5 6RQW pJDOHPHQW VRXPLV DX[ GLVSRVLWLRQV GH OD SUpVHQWH ORL OHV VDODULpV GX VHFWHXU SXEOLF TXL QH VRQW UpJLV SDU DXFXQH OpJLVODWLRQ &+$03 '·$33/,&$7,21 $UWLFOH $UWLFOH SUHPLHU /HV FRQGLWLRQV G·HPSORL HW GH WUDYDLO GHV HPSOR\pV GH PDLVRQ TXL VRQW OLpV DX PDvWUH GH PDLVRQ SDU XQH UHODWLRQ GH WUDYDLO VRQW IL[pHV SDU XQH ORL VSpFLDOH 8QH ORL VSpFLDOH GpWHUPLQH OHV UHODWLRQV HQWUH HPSOR\HXUV HW VDODULpV HW OHV FRQGLWLRQV GH WUDYDLO GDQV OHV VHFWHXUV j FDUDFWqUH SXUHPHQW WUDGLWLRQQHO BBBBBBBBB /HV GLVSRVLWLRQV GH OD SUpVHQWH ORL V·DSSOLTXHQW DX[ SHUVRQQHV OLpHV SDU XQ FRQWUDW GH WUDYDLO TXHOV TXH VRLHQW VHV PRGDOLWpV G H[pFXWLRQ OD QDWXUH GH OD UpPXQpUDWLRQ HW OH PRGH GH VRQ SDLHPHQW TX LO SUpYRLW HW OD QDWXUH GH O HQWUHSULVH GDQV ODTXHOOH LO V H[pFXWH QRWDPPHQW OHV HQWUHSULVHV LQGXVWULHOOHV FRPPHUFLDOHV DUWLVDQDOHV HW OHV H[SORLWDWLRQV DJULFROHV HW IRUHVWLqUHV HW OHXUV GpSHQGDQFHV (OOHV V·DSSOLTXHQW pJDOHPHQW DX[ HQWUHSULVHV HW pWDEOLVVHPHQWV j FDUDFWqUH LQGXVWULHO FRPPHUFLDO RX DJULFROH UHOHYDQW GH O (WDW HW GHV FROOHFWLYLWpV ORFDOHV DX[ FRRSpUDWLYHV VRFLpWpV FLYLOHV V\QGLFDWV DVVRFLDWLRQV HW JURXSHPHQWV GH WRXWH QDWXUH /HV GLVSRVLWLRQV GH OD SUpVHQWH ORL V·DSSOLTXHQW pJDOHPHQW DX[ HPSOR\HXUV H[HUoDQW XQH SURIHVVLRQ OLEpUDOH DX VHFWHXU GHV VHUYLFHV HW GH PDQLqUH JpQpUDOH DX[ SHUVRQQHV OLpHV SDU XQ FRQWUDW GH WUDYDLO GRQW O DFWLYLWp QH UHOqYH G DXFXQH GH FHOOHV SUpFLWpHV $UWLFOH /HV GLVSRVLWLRQV GH OD SUpVHQWH ORL V·DSSOLTXHQW pJDOHPHQW $X VHQV GX SUHPLHU¬DOLQpD GX SUpVHQW DUWLFOH HVW FRQVLGpUpH HPSOR\HXU GDQV XQ VHFWHXU j FDUDFWqUH SXUHPHQW WUDGLWLRQQHO WRXWH SHUVRQQH SK\VLTXH H[HUoDQW XQ PpWLHU PDQXHO DYHF O·DVVLVWDQFH GH VRQ FRQMRLQW VHV DVFHQGDQWV HW GHVFHQGDQWV HW GH FLQT DVVLVWDQWV DX SOXV j GRPLFLOH RX GDQV XQ DXWUH OLHX GH WUDYDLO DX[ ILQV GH IDEULFDWLRQ GH SURGXLWV WUDGLWLRQQHOV GHVWLQpV DX FRPPHUFH 1H VRQW SDV VRXPLVHV j OD SUpVHQWH ORL FHUWDLQHV FDWpJRULHV SURIHVVLRQQHOOHV G·HPSOR\HXUV IL[pHV SDU YRLH UpJOHPHQWDLUH DSUqV DYLV GHV RUJDQLVDWLRQV SURIHVVLRQQHOOHV GHV HPSOR\HXUV HW GHV VDODULpV OHV SOXV UHSUpVHQWDWLYHV 6RQW SULVHV HQ FRQVLGpUDWLRQ SRXU OD GpWHUPLQDWLRQ GHV FDWpJRULHV PHQWLRQQpHV FL GHVVXV OHV FRQGLWLRQV VXLYDQWHV¬ ƒ¬DX[ SHUVRQQHV TXL GDQV XQH HQWUHSULVH VRQW FKDUJpHV SDU OH FKHI GH FHWWH HQWUHSULVH RX DYHF VRQ DJUpPHQW GH VH PHWWUH j OD GLVSRVLWLRQ GH OD FOLHQWqOH SRXU DVVXUHU j FHOOH FL GLYHUVHV SUHVWDWLRQV ²¬O·HPSOR\HXU GRLW rWUH XQH SHUVRQQH SK\VLTXH¬ ƒ¬DX[ SHUVRQQHV FKDUJpHV SDU XQH VHXOH HQWUHSULVH GH SURFpGHU j GHV YHQWHV GH WRXWH QDWXUH HW GH UHFHYRLU WRXWHV FRPPDQGHV ORUVTXH FHV SHUVRQQHV H[HUFHQW OHXU SURIHVVLRQ GDQV XQ ORFDO IRXUQL SDU FHWWH HQWUHSULVH HQ UHVSHFWDQW OHV FRQGLWLRQV HW SUL[ LPSRVpV SDU FHOOH FL ² OH UHYHQX DQQXHO GH O·HPSOR\HXU QH GRLW SDV GpSDVVHU FLQT IRLV OD WUDQFKH H[RQpUpH GH O·LPS{W JpQpUDO VXU OH UHYHQX ƒ¬DX[ VDODULpV WUDYDLOODQW j GRPLFLOH $UWLFOH 'HPHXUHQW UpJLHV SDU OHV GLVSRVLWLRQV GHV VWDWXWV TXL OHXU VRQW DSSOLFDEOHV HW TXL QH SHXYHQW HQ DXFXQ FDV FRPSRUWHU GHV JDUDQWLHV PRLQV DYDQWDJHXVHV TXH FHOOHV SUpYXHV GDQV OH FRGH GX WUDYDLO OHV FDWpJRULHV GH VDODULpV FL DSUqV ƒ¬OHV VDODULpV GHV HQWUHSULVHV HW pWDEOLVVHPHQWV SXEOLFV UHOHYDQW GH O·(WDW HW GHV FROOHFWLYLWpV ORFDOHV ƒ¬OHV PDULQV ƒ¬OHV VDODULpV GHV HQWUHSULVHV PLQLqUHV ƒ¬OHV MRXUQDOLVWHV SURIHVVLRQQHOV ƒ¬OHV VDODULpV GH O·LQGXVWULH FLQpPDWRJUDSKLTXH ƒ¬OHV FRQFLHUJHV GHV LPPHXEOHV G·KDELWDWLRQ /HV FDWpJRULHV PHQWLRQQpHV FL GHVVXV VRQW VRXPLVHV DX[ GLVSRVLWLRQV GH OD SUpVHQWH ORL SRXU WRXW FH TXL Q·HVW SDV SUpYX SDU OHV VWDWXWV TXL OHXU VRQW DSSOLFDEOHV ²¬OH QRPEUH GHV SHUVRQQHV TXL O·DVVLVWHQW QH GRLW SDV GpSDVVHU FLQT¬ $UWLFOH /HV EpQpILFLDLUHV GHV VWDJHV GH IRUPDWLRQ LQVHUWLRQ HW GH IRUPDWLRQ SDU DSSUHQWLVVDJH VRQW VRXPLV DX[ GLVSRVLWLRQV UHODWLYHV j OD UpSDUDWLRQ GHV DFFLGHQWV GH WUDYDLO HW GHV PDODGLHV SURIHVVLRQQHOOHV DLQVL TX·DX[ GLVSRVLWLRQV SUpYXHV SDU OD SUpVHQWH ORL QRWDPPHQW HQ FH TXL FRQFHUQH OD GXUpH GX WUDYDLO OH UHSRV KHEGRPDGDLUH OH FRQJp DQQXHO SD\p OHV MRXUV GH UHSRV HW GH IrWHV HW OD SUHVFULSWLRQ 7,75( ,, '(),1,7,216 $UWLFOH (VW FRQVLGpUpH FRPPH VDODULpH WRXWH SHUVRQQH TXL V HVW HQJDJpH j H[HUFHU VRQ DFWLYLWp SURIHVVLRQQHOOH VRXV OD GLUHFWLRQ G XQ RX SOXVLHXUV HPSOR\HXUV PR\HQQDQW UpPXQpUDWLRQ TXHOV TXH VRLHQW VD QDWXUH HW VRQ PRGH GH SDLHPHQW (VW FRQVLGpUpH FRPPH HPSOR\HXU WRXWH SHUVRQQH SK\VLTXH RX PRUDOH SULYpH RX SXEOLTXH TXL ORXH OHV VHUYLFHV G XQH RX SOXVLHXUV SHUVRQQHV SK\VLTXHV %8//(7,1 2)),&,(/ $UWLFOH /HV VDODULpV YLVpV DX[ ƒ HW ƒ GH O·DUWLFOH FL GHVVXV VRQW DVVLPLOpV j GHV GLUHFWHXUV HW FKHIV G pWDEOLVVHPHQW HW LOV DVVXPHQW OD UHVSRQVDELOLWp GH O·DSSOLFDWLRQ GHV GLVSRVLWLRQV GX OLYUH ,, GH OD SUpVHQWH ORL ORUVTX LOV IL[HQW j OD SODFH GH OHXUV HPSOR\HXUV OHV FRQGLWLRQV GH WUDYDLO GHV VDODULpV WHOOHV TXH SUpYXHV SDU OH OLYUH ,, ,OV VRQW pJDOHPHQW UHVSRQVDEOHV GH O·DSSOLFDWLRQ GH O·HQVHPEOH GHV GLVSRVLWLRQV GH OD SUpVHQWH ORL DX[ OLHX HW SODFH GX FKHI GH O·HQWUHSULVH DYHF ODTXHOOH LOV VRQW OLpV FRQWUDFWXHOOHPHQW HQ FH TXL FRQFHUQH OHV VDODULpV SODFpV VRXV OHXU RUGUH ORUVTX·LOV VRQW VHXOV FKDUJpV GH O·HPEDXFKH GH OD IL[DWLRQ GHV FRQGLWLRQV GH WUDYDLO HW GX OLFHQFLHPHQW GHVGLWV VDODULpV $UWLFOH $X VHQV GH OD SUpVHQWH ORL VRQW FRQVLGpUpV FRPPH VDODULpV WUDYDLOODQW j GRPLFLOH FHX[ TXL VDWLVIRQW DX[ FRQGLWLRQV VXLYDQWHV HW FH VDQV TX·LO \ DLW OLHX GH UHFKHUFKHU V·LO H[LVWH RX V·LO Q·H[LVWH SDV HQWUH HX[ HW OHXU HPSOR\HXU XQ OLHQ GH VXERUGLQDWLRQ MXULGLTXH V LOV WUDYDLOOHQW RX QH WUDYDLOOHQW SDV VRXV OD VXUYHLOODQFH LPPpGLDWH HW KDELWXHOOH GH OHXU HPSOR\HXU VL OH ORFDO R LOV WUDYDLOOHQW HW O·RXWLOODJH TX·LOV HPSORLHQW OHXU DSSDUWLHQQHQW RX QRQ V·LOV IRXUQLVVHQW HQ PrPH WHPSV TXH OH WUDYDLO WRXW RX SDUWLH GHV PDWLqUHV SUHPLqUHV TX·LOV HPSORLHQW ORUVTXH FHV PDWLqUHV OHXU VRQW YHQGXHV SDU XQ GRQQHXU G RXYUDJH TXL DFTXLHUW HQVXLWH O·REMHW IDEULTXp RX OHXU VRQW OLYUpHV SDU XQ IRXUQLVVHXU LQGLTXp SDU OH GRQQHXU G·RXYUDJH DXSUqV GXTXHO OHV VDODULpV VRQW WHQXV GH V·DSSURYLVLRQQHU RX V LOV VH SURFXUHQW HX[ PrPHV RX QRQ OHV IRXUQLWXUHV DFFHVVRLUHV ƒ rWUH FKDUJpV VRLW GLUHFWHPHQW VRLW SDU XQ LQWHUPpGLDLUH G H[pFXWHU XQ WUDYDLO PR\HQQDQW XQH UpPXQpUDWLRQ SRXU OH FRPSWH G·XQH RX SOXVLHXUV GHV HQWUHSULVHV YLVpHV j O·DUWLFOH SUHPLHU FL GHVVXV ƒ WUDYDLOOHU VRLW VHXOV VRLW DYHF XQ VHXO DVVLVWDQW RX DYHF OHXUV FRQMRLQWV RX OHXUV HQIDQWV QRQ VDODULpV 7,75( ,,, 1ƒ ²¬ UDELL , ,O GpFRXOH QRWDPPHQW GHV GLVSRVLWLRQV SUpFpGHQWHV ƒ¬OH GURLW SRXU OD IHPPH GH FRQFOXUH XQ FRQWUDW GH WUDYDLO¬ ƒ¬O·LQWHUGLFWLRQ GH WRXWH PHVXUH GLVFULPLQDWRLUH IRQGpH VXU O·DIILOLDWLRQ RX O DFWLYLWp V\QGLFDOH GHV VDODULpV ƒ¬OH GURLW GH OD IHPPH PDULpH RX QRQ G·DGKpUHU j XQ V\QGLFDW SURIHVVLRQQHO HW GH SDUWLFLSHU j VRQ DGPLQLVWUDWLRQ HW j VD JHVWLRQ $UWLFOH ,O HVW LQWHUGLW GH UpTXLVLWLRQQHU OHV VDODULpV SRXU H[pFXWHU XQ WUDYDLO IRUFp RX FRQWUH OHXU JUp $UWLFOH /HV GLVSRVLWLRQV GH OD SUpVHQWH ORL QH IRQW SDV REVWDFOH j O DSSOLFDWLRQ GH GLVSRVLWLRQV SOXV IDYRUDEOHV FRQVHQWLHV DX[ VDODULpV SDU OHV VWDWXWV OH FRQWUDW GH WUDYDLO OD FRQYHQWLRQ FROOHFWLYH GH WUDYDLO OH UqJOHPHQW LQWpULHXU RX OHV XVDJHV $UWLFOH (VW SXQL G·XQH DPHQGH GH j GLUKDPV O·HPSOR\HXU TXL FRQWUHYLHQW DX[ GLVSRVLWLRQV GH O·DUWLFOH FL GHVVXV (Q FDV GH UpFLGLYH O·DPHQGH SUpFLWpH HVW SRUWpH DX GRXEOH (VW VXVSHQGX G·XQH GXUpH GH MRXUV OH VDODULp TXL FRQWUHYLHQW DX[ GLVSRVLWLRQV GX HU DOLQpD GH O·DUWLFOH FL GHVVXV /D VDQFWLRQ GH VXVSHQVLRQ HVW GH MRXUV ORUVTXH OH VDODULp FRPPHW OD PrPH FRQWUDYHQWLRQ DX FRXUV GH O·DQQpH /RUVTX·LO FRPPHW OD PrPH FRQWUDYHQWLRQ XQH WURLVLqPH IRLV LO SHXW rWUH OLFHQFLp GpILQLWLYHPHQW (VW SXQL G·XQH DPHQGH GH j GLUKDPV O·HPSOR\HXU TXL FRQWUHYLHQW DX[ GLVSRVLWLRQV GH O·DUWLFOH FL GHVVXV /D UpFLGLYH HVW SDVVLEOH G·XQH DPHQGH SRUWpH DX GRXEOH HW G·XQ HPSULVRQQHPHQW GH MRXUV j PRLV RX GH O·XQH GH FHV GHX[ SHLQHV VHXOHPHQW /,95( 35(0,(5 BBBBBBBB '(6 &219(17,216 5(/$7,9(6 $8 75$9$,/ BBBBBBBB ',6326,7,216 *(1(5$/(6 7,75( 35(0,(5 $UWLFOH '8 &2175$7 '( 75$9$,/ (VW LQWHUGLWH WRXWH DWWHLQWH DX[ OLEHUWpV HW DX[ GURLWV UHODWLIV j O·H[HUFLFH V\QGLFDO j O·LQWpULHXU GH O·HQWUHSULVH FRQIRUPpPHQW j OD OpJLVODWLRQ HW OD UpJOHPHQWDWLRQ HQ YLJXHXU DLQVL TXH WRXWH DWWHLQWH j OD OLEHUWp GH WUDYDLO j O·pJDUG GH O·HPSOR\HXU HW GHV VDODULpV DSSDUWHQDQW j O·HQWUHSULVH (VW pJDOHPHQW LQWHUGLWH j O HQFRQWUH GHV VDODULpV WRXWH GLVFULPLQDWLRQ IRQGpH VXU OD UDFH OD FRXOHXU OH VH[H OH KDQGLFDS OD VLWXDWLRQ FRQMXJDOH OD UHOLJLRQ O RSLQLRQ SROLWLTXH O·DIILOLDWLRQ V\QGLFDOH O DVFHQGDQFH QDWLRQDOH RX O RULJLQH VRFLDOH D\DQW SRXU HIIHW GH YLROHU RX G DOWpUHU OH SULQFLSH G pJDOLWp GHV FKDQFHV RX GH WUDLWHPHQW VXU XQ SLHG G·pJDOLWp HQ PDWLqUH G HPSORL RX G·H[HUFLFH G·XQH SURIHVVLRQ QRWDPPHQW HQ FH TXL FRQFHUQH O HPEDXFKDJH OD FRQGXLWH HW OD UpSDUWLWLRQ GX WUDYDLO OD IRUPDWLRQ SURIHVVLRQQHOOH OH VDODLUH O DYDQFHPHQW O·RFWURL GHV DYDQWDJHV VRFLDX[ OHV PHVXUHV GLVFLSOLQDLUHV HW OH OLFHQFLHPHQW &KDSLWUH SUHPLHU 'H OD SpULRGH G HVVDL $UWLFOH /D SpULRGH G·HVVDL HVW OD SpULRGH SHQGDQW ODTXHOOH FKDFXQH GHV SDUWLHV SHXW URPSUH YRORQWDLUHPHQW OH FRQWUDW GH WUDYDLO VDQV SUpDYLV QL LQGHPQLWp 7RXWHIRLV DSUqV DX PRLQV XQH VHPDLQH GH WUDYDLO OD UXSWXUH GH OD SpULRGH G·HVVDL QRQ PRWLYpH SDU OD IDXWH JUDYH GX VDODULp QH SHXW DYRLU OLHX TX HQ GRQQDQW O XQ GHV GpODLV GH SUpDYLV VXLYDQWV ²¬GHX[ MRXUV DYDQW OD UXSWXUH V LO HVW SD\p j OD MRXUQpH j OD VHPDLQH RX j OD TXLQ]DLQH ²¬KXLW MRXUV DYDQW OD UXSWXUH V·LO HVW SD\p DX PRLV 6L DSUqV O·H[SLUDWLRQ GH OD SpULRGH G·HVVDL OH VDODULp YLHQW j rWUH OLFHQFLp VDQV TX·LO DLW FRPPLV GH IDXWH JUDYH FHOXL FL GRLW EpQpILFLHU G·XQ GpODL GH SUpDYLV TXL QH SHXW rWUH LQIpULHXU j KXLW MRXUV 1ƒ ²¬ UDELL , %8//(7,1 2)),&,(/ $UWLFOH $UWLFOH /D SpULRGH G·HVVDL HQ FH TXL FRQFHUQH OHV FRQWUDWV j GXUpH LQGpWHUPLQpH HVW IL[pH j /RUV GH O·RXYHUWXUH G·XQH HQWUHSULVH SRXU OD SUHPLqUH IRLV RX G·XQ QRXYHO pWDEOLVVHPHQW DX VHLQ GH O·HQWUHSULVH RX ORUV GX ODQFHPHQW G·XQ QRXYHDX SURGXLW SRXU OD SUHPLqUH IRLV GDQV OHV VHFWHXUV DXWUHV TXH OH VHFWHXU DJULFROH LO SHXW rWUH FRQFOX XQ FRQWUDW GH WUDYDLO j GXUpH GpWHUPLQpH SRXU XQH SpULRGH PD[LPXP G·XQH DQQpH UHQRXYHODEOH XQH VHXOH IRLV 3DVVpH FHWWH SpULRGH OH FRQWUDW GHYLHQW GDQV WRXV OHV FDV j GXUpH LQGpWHUPLQpH ²¬WURLV PRLV SRXU OHV FDGUHV HW DVVLPLOpV ²¬XQ PRLV HW GHPL SRXU OHV HPSOR\pV ²¬TXLQ]H MRXUV SRXU OHV RXYULHUV /D SpULRGH G·HVVDL SHXW rWUH UHQRXYHOpH XQH VHXOH IRLV /D SpULRGH G·HVVDL HQ FH TXL FRQFHUQH OHV FRQWUDWV j GXUpH GpWHUPLQpH QH SHXW GpSDVVHU ²¬XQH MRXUQpH DX WLWUH GH FKDTXH VHPDLQH GH WUDYDLO GDQV OD OLPLWH GH GHX[ VHPDLQHV ORUVTX·LO V·DJLW GH FRQWUDWV G·XQH GXUpH LQIpULHXUH j VL[ PRLV ²¬XQ PRLV ORUVTX·LO V·DJLW GH FRQWUDWV G·XQH GXUpH VXSpULHXUH j VL[ PRLV 'HV SpULRGHV G HVVDL LQIpULHXUHV j FHOOHV PHQWLRQQpHV FL GHVVXV SHXYHQW rWUH SUpYXHV SDU OH FRQWUDW GH WUDYDLO OD FRQYHQWLRQ FROOHFWLYH RX OH UqJOHPHQW LQWpULHXU 7RXWHIRLV OH FRQWUDW FRQFOX SRXU XQH GXUpH PD[LPXP G·XQH DQQpH GHYLHQW XQ FRQWUDW j GXUpH LQGpWHUPLQpH ORUVTX·LO HVW PDLQWHQX DX GHOj GH VD GXUpH 'DQV OH VHFWHXU DJULFROH OH FRQWUDW GH WUDYDLO j GXUpH GpWHUPLQpH SHXW rWUH FRQFOX SRXU XQH GXUpH GH VL[ PRLV UHQRXYHODEOH j FRQGLWLRQ TXH OD GXUpH GHV FRQWUDWV FRQFOXV QH GpSDVVH SDV GHX[ DQV /H FRQWUDW GHYLHQW SDU OD VXLWH j GXUpH LQGpWHUPLQpH $UWLFOH /D SUHXYH GH O·H[LVWHQFH GX FRQWUDW GH WUDYDLO SHXW rWUH UDSSRUWpH SDU WRXV OHV PR\HQV &KDSLWUH ,, /H FRQWUDW GH WUDYDLO pWDEOL SDU pFULW HVW H[RQpUp GHV GURLWV G·HQUHJLVWUHPHQW 'H OD IRUPDWLRQ GX FRQWUDW GH WUDYDLO $UWLFOH $UWLFOH (Q FDV GH PRGLILFDWLRQ GDQV OD VLWXDWLRQ MXULGLTXH GH O·HPSOR\HXU RX GDQV OD IRUPH MXULGLTXH GH O·HQWUHSULVH QRWDPPHQW SDU VXFFHVVLRQ YHQWH IXVLRQ RX SULYDWLVDWLRQ WRXV OHV FRQWUDWV HQ FRXUV DX MRXU GH OD PRGLILFDWLRQ VXEVLVWHQW HQWUH OHV VDODULpV HW OH QRXYHO HPSOR\HXU &H GHUQLHU SUHQG YLV j YLV GHV VDODULpV OD VXLWH GHV REOLJDWLRQV GX SUpFpGHQW HPSOR\HXU QRWDPPHQW HQ FH TXL FRQFHUQH OH PRQWDQW GHV VDODLUHV HW GHV LQGHPQLWpV GH OLFHQFLHPHQW HW OH FRQJp SD\p /D YDOLGLWp GX FRQWUDW GH WUDYDLO HVW VXERUGRQQpH DX[ FRQGLWLRQV UHODWLYHV DX FRQVHQWHPHQW HW j OD FDSDFLWp GHV SDUWLHV j FRQWUDFWHU DLQVL TX·j O REMHW HW j OD FDXVH GX FRQWUDW WHOOHV TX HOOHV VRQW IL[pHV SDU OH FRGH GHV REOLJDWLRQV HW FRQWUDWV (Q FDV GH FRQFOXVLRQ SDU pFULW OH FRQWUDW GH WUDYDLO GRLW rWUH pWDEOL HQ GHX[ H[HPSODLUHV UHYrWXV GHV VLJQDWXUHV GX VDODULp HW GH O·HPSOR\HXU OpJDOLVpHV SDU O·DXWRULWp FRPSpWHQWH /H VDODULp FRQVHUYH O·XQ GHV GHX[ H[HPSODLUHV $UWLFOH /H FRQWUDW GH WUDYDLO HVW FRQFOX SRXU XQH GXUpH LQGpWHUPLQpH SRXU XQH GXUpH GpWHUPLQpH RX SRXU DFFRPSOLU XQ WUDYDLO GpWHUPLQp /H FRQWUDW GH WUDYDLO j GXUpH GpWHUPLQpH SHXW rWUH FRQFOX GDQV OHV FDV R OD UHODWLRQ GH WUDYDLO QH SRXUUDLW DYRLU XQH GXUpH LQGpWHUPLQpH /H FRQWUDW GH WUDYDLO j GXUpH GpWHUPLQpH QH SHXW rWUH FRQFOX TXH GDQV OHV FDV VXLYDQWV ²¬OH UHPSODFHPHQW G XQ VDODULp SDU XQ DXWUH GDQV OH FDV GH VXVSHQVLRQ GX FRQWUDW GH WUDYDLO GH FH GHUQLHU VDXI VL OD VXVSHQVLRQ UpVXOWH G·XQ pWDW GH JUqYH ²¬O·DFFURLVVHPHQW WHPSRUDLUH GH O DFWLYLWp GH O HQWUHSULVH ²¬VL OH WUDYDLO D XQ FDUDFWqUH VDLVRQQLHU /H FRQWUDW GH WUDYDLO j GXUpH GpWHUPLQpH SHXW rWUH FRQFOX GDQV FHUWDLQV VHFWHXUV HW GDQV FHUWDLQV FDV H[FHSWLRQQHOV IL[pV SDU YRLH UpJOHPHQWDLUH DSUqV DYLV GHV RUJDQLVDWLRQV SURIHVVLRQQHOOHV GHV HPSOR\HXUV HW GHV RUJDQLVDWLRQV V\QGLFDOHV GHV VDODULpV OHV SOXV UHSUpVHQWDWLYHV RX HQ YHUWX G·XQH FRQYHQWLRQ FROOHFWLYH GH WUDYDLO /H VDODULp OLp SDU XQ FRQWUDW GH WUDYDLO j GXUpH LQGpWHUPLQpH PXWp GDQV OH FDGUH GX PRXYHPHQW LQWHUQH j O·LQWpULHXU GH O·pWDEOLVVHPHQW RX GH O·HQWUHSULVH RX GX JURXSH G·HQWUHSULVHV WHO TXH OHV VRFLpWpV KROGLQJ JDUGH OHV PrPHV GURLWV HW DFTXLV LVVXV GX FRQWUDW GH WUDYDLO VDQV WHQLU FRPSWH GX VHUYLFH GH OD ILOLDOH RX GH O·pWDEOLVVHPHQW GDQV OHTXHO LO HVW GpVLJQp HW GHV IRQFWLRQV GRQW LO HVW FKDUJp VDXI VL OHV SDUWLHV VH VRQW PLV G·DFFRUG VXU GHV DYDQWDJHV SOXV IDYRUDEOHV SRXU OH VDODULp &KDSLWUH ,,, 'HV REOLJDWLRQV GX VDODULp HW GH O·HPSOR\HXU $UWLFOH /H VDODULp HVW UHVSRQVDEOH GDQV OH FDGUH GH VRQ WUDYDLO GH VRQ DFWH GH VD QpJOLJHQFH GH VRQ LPSpULWLH RX GH VRQ LPSUXGHQFH $UWLFOH /H VDODULp HVW VRXPLV j O DXWRULWp GH O HPSOR\HXU GDQV OH FDGUH GHV GLVSRVLWLRQV OpJLVODWLYHV RX UpJOHPHQWDLUHV GX FRQWUDW GH WUDYDLO GH OD FRQYHQWLRQ FROOHFWLYH GX WUDYDLO RX GX UqJOHPHQW LQWpULHXU /H VDODULp HVW pJDOHPHQW VRXPLV DX[ GLVSRVLWLRQV GHV WH[WHV UpJOHPHQWDQW OD GpRQWRORJLH GH OD SURIHVVLRQ $UWLFOH /H VDODULp GRLW YHLOOHU j OD FRQVHUYDWLRQ GHV FKRVHV HW GHV PR\HQV TXL OXL RQW pWp UHPLV SRXU O·DFFRPSOLVVHPHQW GX WUDYDLO GRQW LO D pWp FKDUJp¬ LO GRLW OHV UHVWLWXHU j OD ILQ GH VRQ WUDYDLO %8//(7,1 2)),&,(/ ,O UpSRQG GH OD SHUWH RX GH OD GpWpULRUDWLRQ GHV FKRVHV HW GHV PR\HQV SUpFLWpV V·LO V·DYqUH DX MXJH GH SDU OH SRXYRLU GLVFUpWLRQQDLUH GRQW LO GLVSRVH TXH FHWWH SHUWH RX FHWWH GpWpULRUDWLRQ VRQW LPSXWDEOHV j OD IDXWH GX VDODULp QRWDPPHQW SDU O·XVDJH GHVGLWV FKRVHV HW PR\HQV HQ GHKRUV GH OHXU GHVWLQDWLRQ RX HQ GHKRUV GX WHPSV GH WUDYDLO /H VDODULp QH UpSRQG SDV GH OD GpWpULRUDWLRQ HW GH OD SHUWH UpVXOWDQW G·XQ FDV IRUWXLW RX GH IRUFH PDMHXUH (Q FDV GH FKDQJHPHQW GX OLHX GH UpVLGHQFH OH VDODULp GRLW LQIRUPHU O·HPSOR\HXU GH VD QRXYHOOH DGUHVVH VRLW HQ PDLQ SURSUH VRLW SDU OHWWUH UHFRPPDQGpH DYHF DFFXVp GH UpFHSWLRQ $UWLFOH /HV VDODULpV RQW OH GURLW GH EpQpILFLHU GHV SURJUDPPHV GH OXWWH FRQWUH O·DQDOSKDEpWLVPH HW GH IRUPDWLRQ FRQWLQXH /HV FRQGLWLRQV HW OHV PRGDOLWpV GX EpQpILFH GH FHV IRUPDWLRQV VRQW IL[pHV SDU YRLH UpJOHPHQWDLUH /·HPSOR\HXU HVW WHQX GH GpOLYUHU DX VDODULp XQH FDUWH GH WUDYDLO /D FDUWH GRLW FRPSRUWHU OHV PHQWLRQV IL[pHV SDU YRLH UpJOHPHQWDLUH (OOH GRLW rWUH UHQRXYHOpH HQ FDV GH FKDQJHPHQW GH OD TXDOLILFDWLRQ SURIHVVLRQQHOOH GX VDODULp RX GX PRQWDQW GX VDODLUH $UWLFOH 'H PDQLqUH JpQpUDOH O HPSOR\HXU HVW WHQX GH SUHQGUH WRXWHV OHV PHVXUHV QpFHVVDLUHV DILQ GH SUpVHUYHU OD VpFXULWp OD VDQWp HW OD GLJQLWp GHV VDODULpV GDQV O DFFRPSOLVVHPHQW GHV WkFKHV TX LOV H[pFXWHQW VRXV VD GLUHFWLRQ HW GH YHLOOHU DX PDLQWLHQ GHV UqJOHV GH ERQQH FRQGXLWH GH ERQQHV P±XUV HW GH ERQQH PRUDOLWp GDQV VRQ HQWUHSULVH ,O HVW pJDOHPHQW WHQX GH FRPPXQLTXHU DX[ VDODULpV SDU pFULW ORUV GH O HPEDXFKDJH OHV GLVSRVLWLRQV UHODWLYHV DX[ GRPDLQHV FL DSUqV DLQVL TXH FKDTXH PRGLILFDWLRQ TXL OHXU HVW DSSRUWpH ²¬OD FRQYHQWLRQ FROOHFWLYH GH WUDYDLO HW OH FDV pFKpDQW VRQ FRQWHQX ²¬OH UqJOHPHQW LQWpULHXU ²¬OHV KRUDLUHV GH WUDYDLO ²¬OHV PRGDOLWpV G·DSSOLFDWLRQ GX UHSRV KHEGRPDGDLUH ²¬OHV GLVSRVLWLRQV OpJDOHV HW OHV PHVXUHV FRQFHUQDQW OD SUpVHUYDWLRQ GH OD VDQWp HW GH OD VpFXULWp HW OD SUpYHQWLRQ GHV ULVTXHV OLpV DX[ PDFKLQHV ²¬OHV GDWH KHXUH HW OLHX GH SD\H ²¬OH QXPpUR G LPPDWULFXODWLRQ j OD &DLVVH QDWLRQDOH GH VpFXULWp VRFLDOH ²¬O·RUJDQLVPH G DVVXUDQFH OHV DVVXUDQW FRQWUH OHV DFFLGHQWV GH WUDYDLO HW OHV PDODGLHV SURIHVVLRQQHOOHV $UWLFOH 6RQW SXQLV G·XQH DPHQGH GH j GLUKDPV ²¬OD QRQ GpOLYUDQFH HW OH QRQ UHQRXYHOOHPHQW GH OD FDUWH GH WUDYDLO GDQV OHV FRQGLWLRQV SUpYXHV SDU O·DUWLFOH ²¬OH GpIDXW G·LQVHUWLRQ GH WRXWH PHQWLRQ IL[pH SDU YRLH UpJOHPHQWDLUH GDQV OD FDUWH GH WUDYDLO /·DPHQGH HVW HQFRXUXH DXWDQW GH IRLV TX·LO \ D GH VDODULpV j O·pJDUG GHVTXHOV O·DSSOLFDWLRQ GHV GLVSRVLWLRQV GH O·DUWLFOH Q·D SDV pWp UHVSHFWpH VDQV WRXWHIRLV TXH OH WRWDO GHV DPHQGHV GpSDVVH OH PRQWDQW GH GLUKDPV 1ƒ ²¬ UDELL , (VW SXQLH G·XQH DPHQGH GH j GLUKDPV OD QRQ FRPPXQLFDWLRQ DX[ VDODULpV ORUV GH OHXU HPEDXFKDJH GHV GLVSRVLWLRQV SUpYXHV j O·DUWLFOH FL GHVVXV DLQVL TXH GHV PRGLILFDWLRQV TXL OHXUV VRQW DSSRUWpHV /·DPHQGH HQFRXUXH SRXU LQIUDFWLRQ DX[ GLVSRVLWLRQV GH O·DUWLFOH HVW SRUWpH DX GRXEOH HQ FDV GH UpFLGLYH VL XQ IDLW VLPLODLUH D pWp FRPPLV GDQV OH FRXUDQW GH O·DQQpH VXLYDQW FHOOH R XQ MXJHPHQW GpILQLWLI D pWp SURQRQFp &KDSLWUH ,9 'X FDXWLRQQHPHQW $UWLFOH /RUVTXH OH FRQWUDW GH WUDYDLO SUpYRLW XQ FDXWLRQQHPHQW j OD FKDUJH GX VDODULp FH FDXWLRQQHPHQW HVW UpJL SDU OHV GLVSRVLWLRQV GX SUpVHQW DUWLFOH HW GHV DUWLFOHV HW FL DSUqV /·HPSOR\HXU GRLW GpOLYUHU DX VDODULp XQ UpFpSLVVp GX FDXWLRQQHPHQW HW WHQLU XQ UHJLVWUH GDQV OHV IRUPHV SUpYXHV SDU O DXWRULWp JRXYHUQHPHQWDOH FKDUJpH GX WUDYDLO &H UHJLVWUH D SRXU REMHW GH GpFULUH OHV RSpUDWLRQV UHODWLYHV j FH FDXWLRQQHPHQW $UWLFOH 6L OH FDXWLRQQHPHQW HVW FRQVWLWXp GH WLWUHV LO QH SHXW FRPSUHQGUH TXH GHV WLWUHV pPLV SDU O (WDW RX MRXLVVDQW GH VD JDUDQWLH $UWLFOH 7RXW FDXWLRQQHPHQW GRLW rWUH YHUVp GDQV XQ GpODL GH TXLQ]H MRXUV j GDWHU GH VD UpFHSWLRQ SDU O·HPSOR\HXU j OD &DLVVH GH GpS{W HW GH JHVWLRQ FH GpS{W GRLW rWUH PHQWLRQQp VXU OH UHJLVWUH SUpYX j O·DUWLFOH FL GHVVXV HW FRQVWDWp SDU XQ FHUWLILFDW GH GpS{W WHQX j OD GLVSRVLWLRQ GH O·DJHQW FKDUJp GH O·LQVSHFWLRQ GX WUDYDLO $UWLFOH /H UHWUDLW GH WRXW RX SDUWLH GX FDXWLRQQHPHQW QH SHXW rWUH HIIHFWXp TX DYHF OH GRXEOH FRQVHQWHPHQW GH O HPSOR\HXU HW GX VDODULp RX VXU GpFLVLRQ GH OD MXULGLFWLRQ $UWLFOH /H FDXWLRQQHPHQW HVW DIIHFWp SULQFLSDOHPHQW DX UHFRXYUHPHQW GHV GURLWV GH O HPSOR\HXU HW GHV WLHUV TXL IRUPHUDLHQW VDLVLH HQWUH OHV PDLQV GH FH GHUQLHU (VW QXOOH GH SOHLQ GURLW WRXWH VDLVLH IRUPpH DXSUqV GH OD &DLVVH GH GpS{W HW GH JHVWLRQ $UWLFOH 6RQW SXQLV G XQH DPHQGH GH j GLUKDPV ²¬OH GpIDXW GH WHQXH GX UHJLVWUH SUpYX j O·DUWLFOH RX OH GpIDXW G·LQVFULSWLRQ GDQV OHGLW UHJLVWUH GHV PHQWLRQV TXL GRLYHQW \ rWUH SRUWpHV ²¬OH GpIDXW GH UHPLVH GX UpFpSLVVp GX FDXWLRQQHPHQW SUpYX j O·DUWLFOH ²¬OH QRQ UHVSHFW GX GpODL HW GHV FRQGLWLRQV SUpYXV SDU O·DUWLFOH GDQV OHVTXHOV O HPSOR\HXU GRLW IDLUH OH GpS{W GX FDXWLRQQHPHQW SUHVFULW SDU OHGLW DUWLFOH ²¬OH GpIDXW GX FHUWLILFDW GH GpS{W SUpYX SDU O DUWLFOH RX OH GpIDXW GH SUpVHQWDWLRQ GXGLW FHUWLILFDW j O DJHQW FKDUJp GH O LQVSHFWLRQ GX WUDYDLO ²¬OD VDLVLH RX O·XWLOLVDWLRQ GDQV XQ LQWpUrW SHUVRQQHO RX SRXU OHV EHVRLQV GH O·HQWUHSULVH GHV VRPPHV HQ HVSqFHV RX WLWUHV UHPLV j WLWUH GH FDXWLRQQHPHQW 1ƒ ²¬ UDELL , %8//(7,1 2)),&,(/ &KDSLWUH 9 $UWLFOH 'H OD VXVSHQVLRQ HW GH OD FHVVDWLRQ GX FRQWUDW GH WUDYDLO 1H FRQVWLWXHQW SDV GHV PRWLIV YDODEOHV GH SULVH GH VDQFWLRQV GLVFLSOLQDLUHV RX GH OLFHQFLHPHQW 6HFWLRQ , ¬²¬'H OD VXVSHQVLRQ GX FRQWUDW GH WUDYDLO $UWLFOH /H FRQWUDW HVW SURYLVRLUHPHQW VXVSHQGX ƒ¬SHQGDQW OD GXUpH GH VHUYLFH PLOLWDLUH REOLJDWRLUH ƒ¬SHQGDQW O·DEVHQFH GX VDODULp SRXU PDODGLH RX DFFLGHQW G€PHQW FRQVWDWp SDU XQ PpGHFLQ ƒ¬SHQGDQW OD SpULRGH TXL SUpFqGH HW VXLW O DFFRXFKHPHQW GDQV OHV FRQGLWLRQV SUpYXHV SDU OHV DUWLFOHV HW FL GHVVRXV ƒ¬SHQGDQW OD SpULRGH G LQFDSDFLWp WHPSRUDLUH GX VDODULp UpVXOWDQW G XQ DFFLGHQW GX WUDYDLO RX G XQH PDODGLH SURIHVVLRQQHOOH ƒ¬SHQGDQW OHV SpULRGHV G DEVHQFH GX VDODULp SUpYXHV SDU OHV DUWLFOHV HW FL GHVVRXV ƒ¬SHQGDQW OD GXUpH GH OD JUqYH ƒ¬SHQGDQW OD IHUPHWXUH SURYLVRLUH GH O·HQWUHSULVH LQWHUYHQXH OpJDOHPHQW 7RXWHIRLV QRQREVWDQW OHV GLVSRVLWLRQV SUpYXHV FL GHVVXV OH FRQWUDW GH WUDYDLO j GXUpH GpWHUPLQpH SUHQG ILQ j VD GDWH G pFKpDQFH 6HFWLRQ ,, ¬²¬'HV PRGHV GH FHVVDWLRQ GX FRQWUDW GH WUDYDLO $UWLFOH /H FRQWUDW GH WUDYDLO j GXUpH GpWHUPLQpH SUHQG ILQ DX WHUPH IL[p SDU OH FRQWUDW RX SDU OD ILQ GX WUDYDLO TXL D IDLW O REMHW GX FRQWUDW /D UXSWXUH DYDQW WHUPH GX FRQWUDW GX WUDYDLO j GXUpH GpWHUPLQpH SURYRTXpH SDU O XQH GHV SDUWLHV HW QRQ PRWLYpH SDU OD IDXWH JUDYH GH O DXWUH SDUWLH RX SDU XQ FDV GH IRUFH PDMHXUH GRQQH OLHX j GRPPDJHV LQWpUrWV /H PRQWDQW GHV GRPPDJHV LQWpUrWV SUpYXV DX GHX[LqPH DOLQpD FL GHVVXV pTXLYDXW DX PRQWDQW GHV VDODLUHV FRUUHVSRQGDQW j OD SpULRGH DOODQW GH OD GDWH GH OD UXSWXUH MXVTX·DX WHUPH IL[p SDU OH FRQWUDW $UWLFOH /H FRQWUDW GH WUDYDLO j GXUpH LQGpWHUPLQpH SHXW FHVVHU SDU OD YRORQWp GH O·HPSOR\HXU VRXV UpVHUYH GHV GLVSRVLWLRQV GH OD SUpVHQWH VHFWLRQ HW GH FHOOHV GH OD VHFWLRQ ,,, FL DSUqV UHODWLYHV DX GpODL GH SUpDYLV /H FRQWUDW GH WUDYDLO j GXUpH LQGpWHUPLQpH SHXW FHVVHU SDU OD YRORQWp GX VDODULp DX PR\HQ G·XQH GpPLVVLRQ SRUWDQW OD VLJQDWXUH OpJDOLVpH SDU O·DXWRULWp FRPSpWHQWH /H VDODULp Q·HVW WHQX j FHW HIIHW TXH SDU OHV GLVSRVLWLRQV SUpYXHV j OD VHFWLRQ¬,,, FL DSUqV UHODWLYHV DX GpODL GH SUpDYLV $UWLFOH (VW LQWHUGLW OH OLFHQFLHPHQW G·XQ VDODULp VDQV PRWLI YDODEOH VDXI VL FHOXL FL HVW OLp j VRQ DSWLWXGH RX j VD FRQGXLWH GDQV OH FDGUH GHV GLVSRVLWLRQV SUpYXHV DX GHUQLHU DOLQpD GH O·DUWLFOH HW j O·DUWLFOH FL GHVVRXV RX IRQGp VXU OHV QpFHVVLWpV GH IRQFWLRQQHPHQW GH O HQWUHSULVH GDQV OH FDGUH GHV GLVSRVLWLRQV GHV DUWLFOHV HW FL GHVVRXV ƒ¬O·DIILOLDWLRQ V\QGLFDOH RX O·H[HUFLFH G·XQ PDQGDW GX UHSUpVHQWDQW V\QGLFDO ƒ¬OD SDUWLFLSDWLRQ j GHV DFWLYLWpV V\QGLFDOHV HQ GHKRUV GHV KHXUHV GH WUDYDLO RX DYHF OH FRQVHQWHPHQW GH O·HPSOR\HXU RX FRQIRUPpPHQW j OD FRQYHQWLRQ FROOHFWLYH GH WUDYDLO RX DX UqJOHPHQW LQWpULHXU GXUDQW OHV KHXUHV GH WUDYDLO ƒ¬OH IDLW GH VH SRUWHU FDQGLGDW j XQ PDQGDW GH GpOpJXp GHV VDODULpV GH O·H[HUFHU RX GH O·DYRLU H[HUFp ƒ¬OH IDLW G·DYRLU GpSRVp XQH SODLQWH RX SDUWLFLSp j GHV DFWLRQV MXGLFLDLUHV FRQWUH O·HPSOR\HXU GDQV OH FDGUH GHV GLVSRVLWLRQV GH OD SUpVHQWH ORL ƒ¬OD UDFH OD FRXOHXU OH VH[H OD VLWXDWLRQ FRQMXJDOH OHV UHVSRQVDELOLWpV IDPLOLDOHV OD UHOLJLRQ O RSLQLRQ SROLWLTXH O DVFHQGDQFH QDWLRQDOH RX O RULJLQH VRFLDOH ƒ OH KDQGLFDS GDQV OD PHVXUH R LO QH IDLW SDV REVWDFOH j O·H[HUFLFH SDU OH VDODULp KDQGLFDSp G·XQH IRQFWLRQ DGpTXDWH DX VHLQ GH O·HQWUHSULVH $UWLFOH / HPSOR\HXU SHXW SUHQGUH O·XQH GHV VDQFWLRQV GLVFLSOLQDLUHV VXLYDQWHV j O HQFRQWUH GX VDODULp SRXU IDXWH QRQ JUDYH ƒ¬O·DYHUWLVVHPHQW ƒ¬OH EOkPH ƒ¬XQ GHX[LqPH EOkPH RX OD PLVH j SLHG SRXU XQH GXUpH Q·H[FpGDQW SDV KXLW MRXUV ƒ¬XQ WURLVLqPH EOkPH RX OH WUDQVIHUW j XQ DXWUH VHUYLFH RX OH FDV pFKpDQW j XQ DXWUH pWDEOLVVHPHQW OH OLHX GH UpVLGHQFH GX VDODULp pWDQW SULV HQ FRQVLGpUDWLRQ /HV GLVSRVLWLRQV GH O·DUWLFOH FL GHVVRXV VRQW DSSOLFDEOHV DX[ VDQFWLRQV SUpYXHV DX[ ƒ HW ƒ GX SUpVHQW DUWLFOH $UWLFOH /·HPSOR\HXU DSSOLTXH OHV VDQFWLRQV GLVFLSOLQDLUHV JUDGXHOOHPHQW /RUVTXH OHV VDQFWLRQV GLVFLSOLQDLUHV VRQW pSXLVpHV GDQV O·DQQpH O·HPSOR\HXU SHXW SURFpGHU DX OLFHQFLHPHQW GX VDODULp 'DQV FH FDV OH OLFHQFLHPHQW HVW FRQVLGpUp FRPPH MXVWLILp $UWLFOH 6RQW FRQVLGpUpHV FRPPH IDXWHV JUDYHV SRXYDQW SURYRTXHU OH OLFHQFLHPHQW GX VDODULp ²¬OH GpOLW SRUWDQW DWWHLQWH j O KRQQHXU j OD FRQILDQFH RX DX[ ERQQHV P±XUV D\DQW GRQQp OLHX j XQ MXJHPHQW GpILQLWLI SULYDWLI GH OLEHUWp ²¬OD GLYXOJDWLRQ G·XQ VHFUHW SURIHVVLRQQHO D\DQW FDXVp XQ SUpMXGLFH j O·HQWUHSULVH ²¬OH IDLW GH FRPPHWWUH OHV DFWHV VXLYDQWV j O·LQWpULHXU GH O·pWDEOLVVHPHQW RX SHQGDQW OH WUDYDLO OH YRO O·DEXV GH FRQILDQFH O·LYUHVVH SXEOLTXH OD FRQVRPPDWLRQ GH VWXSpILDQWV O·DJUHVVLRQ FRUSRUHOOH

https://www.fichier-pdf.fr/2015/04/08/code-du-travail-fr/

08/04/2015 www.fichier-pdf.fr