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(Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;} {\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);} {\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);} {\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;} {\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi 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}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6687\jclisttab\tx6687\lin6687 } {\listname ;}\listid481124992}{\list\listtemplateid-1{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat34\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li360 \jclisttab\tx360\lin360 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'01);}{\levelnumbers\'02;}\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li1080 \jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4680\jclisttab\tx4680\lin4680 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}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat5\levelspace0\levelindent0{\leveltext\'03(\'03);}{\levelnumbers\'02;} \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4680 \jclisttab\tx4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5400\jclisttab\tx5400\lin5400 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6120\jclisttab\tx6120\lin6120 }{\listname ;}\listid819005515} {\list\listtemplateid-1\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-35885298\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li927\lin927 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid269025283\'01o;}{\levelnumbers;}\f2\fbias0 \fi-360\li1647\lin1647 }{\listlevel \levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025307\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2367\lin2367 }{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025295\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3087\lin3087 }{\listlevel\levelnfc4\levelnfcn4 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}{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative \levelspace0\levelindent0{\leveltext\leveltemplateid269025307\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6687\lin6687 }{\listname ;}\listid820846099}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat32\levelspace0\levelindent0{\leveltext\leveltemplateid-2047965688\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\fbias0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0 \levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025305\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0 \levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025307\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 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}{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext \leveltemplateid269025305\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext \leveltemplateid269025307\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6480\lin6480 }{\listname ;}\listid853764928}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1 \levelspace0\levelindent0{\leveltext\leveltemplateid269025295\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\leveltemplateid269025305\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1440\lin1440 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?;}{\levelnumbers;}\f3\fbias0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid269025283\'01o;}{\levelnumbers;}\f2\fbias0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid269025285\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0 \fi-360\li6480\lin6480 }{\listname ;}\listid949432754}{\list\listtemplateid-1{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat38\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li360 \jclisttab\tx360\lin360 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'01);}{\levelnumbers\'02;}\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li1080 \jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 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\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;} \rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3960 \jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4680\jclisttab\tx4680\lin4680 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5400\jclisttab\tx5400\lin5400 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6120\jclisttab\tx6120\lin6120 }{\listname ;}\listid1173226350}{\list\listtemplateid-1 \listhybrid{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \f0 \fi-360\li1287\lin1287 }{\listlevel \levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025305\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2007\lin2007 }{\listlevel\levelnfc2 \levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025307\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2727\lin2727 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025295\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3447\lin3447 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0 \levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025305\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li4167\lin4167 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0 \levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025307\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4887\lin4887 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1 \lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025295\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5607\lin5607 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative \levelspace0\levelindent0{\leveltext\leveltemplateid269025305\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6327\lin6327 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0 \levelindent0{\leveltext\leveltemplateid269025307\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li7047\lin7047 }{\listname ;}\listid1193109872}{\list\listtemplateid-1{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat35\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\'03(\'01);}{\levelnumbers\'02;}\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;} \rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4680 \jclisttab\tx4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5400\jclisttab\tx5400\lin5400 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6120\jclisttab\tx6120\lin6120 }{\listname ;}\listid1199927640} {\list\listtemplateid-1{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li720\jclisttab\tx720\lin720 }{\listlevel \levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01o;}{\levelnumbers;}\f2\fs20\fbias0 \fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers \'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li4320\jclisttab\tx4320\lin4320 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5760\jclisttab\tx5760\lin5760 }{\listlevel\levelnfc4\levelnfcn4 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid1221751386}{\list\listtemplateid-1{\listlevel \levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat17\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \ab0\af0 \ltrch\fcs0 \b0\fbias0 \fi-360\li450\jclisttab\tx450\lin450 }{\listlevel\levelnfc4\levelnfcn4 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'01);}{\levelnumbers\'02;}\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li1413\jclisttab\tx1413\lin1413 }{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2133\jclisttab\tx2133\lin2133 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2853\jclisttab\tx2853\lin2853 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3573\jclisttab\tx3573\lin3573 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4293\jclisttab\tx4293\lin4293 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;} \rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5013\jclisttab\tx5013\lin5013 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5733\jclisttab\tx5733\lin5733 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6453 \jclisttab\tx6453\lin6453 }{\listname ;}\listid1259753432}{\list\listtemplateid-1{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat40\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1647 \jclisttab\tx1647\lin1647 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2367\jclisttab\tx2367\lin2367 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3087\jclisttab\tx3087\lin3087 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3807\jclisttab\tx3807\lin3807 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4527\jclisttab\tx4527\lin4527 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5247\jclisttab\tx5247\lin5247 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5967\jclisttab\tx5967\lin5967 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;} \rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6687\jclisttab\tx6687\lin6687 }{\listname ;}\listid1262759103}{\list\listtemplateid-1{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat37\levelspace0\levelindent0{\leveltext \'0343.;}{\levelnumbers;}\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\fbias0 \fi-927\li927\jclisttab\tx927\lin927 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'01.;}{\levelnumbers \'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1647\jclisttab\tx1647\lin1647 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2367\jclisttab\tx2367\lin2367 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat5\levelspace0\levelindent0{\leveltext\'03(\'03);}{\levelnumbers\'02;}\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li3087\jclisttab\tx3087\lin3087 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3807 \jclisttab\tx3807\lin3807 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4527\jclisttab\tx4527\lin4527 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5247\jclisttab\tx5247\lin5247 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5967\jclisttab\tx5967\lin5967 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6687\jclisttab\tx6687\lin6687 }{\listname ;}\listid1272861759}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat51\levelspace0\levelindent0{\leveltext\leveltemplateid269025295\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li720\lin720 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}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;} \rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4320\jclisttab\tx4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5040 \jclisttab\tx5040\lin5040 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5760\jclisttab\tx5760\lin5760 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid1492287484} {\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat4\levelspace0\levelindent0{\leveltext\leveltemplateid-933872896\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1287\lin1287 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025305\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2007\lin2007 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025307\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2727\lin2727 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}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800 \jclisttab\tx1800\lin1800 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2520\jclisttab\tx2520\lin2520 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 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}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;} \rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 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{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;} \rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4680\jclisttab\tx4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5400\jclisttab\tx5400\lin5400 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6120 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{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4680\jclisttab\tx4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5400\jclisttab\tx5400\lin5400 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6120\jclisttab\tx6120\lin6120 }{\listname ;}\listid1615165986}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1 \levelspace0\levelindent0{\leveltext\leveltemplateid269025283\'01o;}{\levelnumbers;}\f2\fbias0 \fi-360\li2136\lin2136 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext \leveltemplateid269025283\'01o;}{\levelnumbers;}\f2\fbias0 \fi-360\li2856\lin2856 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025285 \'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0 \fi-360\li3576\lin3576 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025281\'01\u-3913 ?;}{\levelnumbers;} \f3\fbias0 \fi-360\li4296\lin4296 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025283\'01o;}{\levelnumbers;}\f2\fbias0 \fi-360\li5016\lin5016 } {\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025285\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0 \fi-360\li5736\lin5736 }{\listlevel\levelnfc23\levelnfcn23 \leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025281\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0 \fi-360\li6456\lin6456 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0 \levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025283\'01o;}{\levelnumbers;}\f2\fbias0 \fi-360\li7176\lin7176 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0 \levelindent0{\leveltext\leveltemplateid269025285\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0 \fi-360\li7896\lin7896 }{\listname ;}\listid1623685768}{\list\listtemplateid-1{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat11 \levelspace0\levelindent0{\leveltext\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat5\levelspace0\levelindent0{\leveltext\'03(\'03);}{\levelnumbers\'02;} \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4680 \jclisttab\tx4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5400\jclisttab\tx5400\lin5400 } {\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6120\jclisttab\tx6120\lin6120 }{\listname ;}\listid1786926705} {\list\listtemplateid-1{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat15\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel \levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'01);}{\levelnumbers\'02;}\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0 \levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1 \levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li4680\jclisttab\tx4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;} \rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li5400\jclisttab\tx5400\lin5400 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li6120\jclisttab\tx6120\lin6120 }{\listname ;}\listid1920290200}{\list\listtemplateid-1{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'00);}{\levelnumbers\'02;} \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\fbias0 \fi-360\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01o;}{\levelnumbers;}\f2\fs20\fbias0 \fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4 \leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0 \levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li4320\jclisttab\tx4320\lin4320 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers \'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5760\jclisttab\tx5760\lin5760 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid1931350983}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid269025283 \'01o;}{\levelnumbers;}\f2\fbias0 \fi-360\li1068\lin1068 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025283\'01o;}{\levelnumbers;}\f2\fbias0 \fi-360\li1788\lin1788 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025285\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0 \fi-360\li2508\lin2508 } {\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025281\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0 \fi-360\li3228\lin3228 }{\listlevel\levelnfc23\levelnfcn23 \leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025283\'01o;}{\levelnumbers;}\f2\fbias0 \fi-360\li3948\lin3948 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0 \levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025285\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0 \fi-360\li4668\lin4668 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative \levelspace0\levelindent0{\leveltext\leveltemplateid269025281\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0 \fi-360\li5388\lin5388 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0 {\leveltext\leveltemplateid269025283\'01o;}{\levelnumbers;}\f2\fbias0 \fi-360\li6108\lin6108 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid269025285 \'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0 \fi-360\li6828\lin6828 }{\listname ;}\listid1951666656}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat29\levelspace0\levelindent0{\leveltext 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\f39\fs22\cf0\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid12591710 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f39\fs22\cf0\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{ \rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f39\fs22\cf0\lang3084\langfe1033\langnp3084\insrsid4588052\charrsid7354995 \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4588052 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid4588052\charrsid7354995 \par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4588052 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid4588052\charrsid7354995 {\*\protstart ffff010016490000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 Imprimer sur votre papier \'e0\loch\f39 \hich\f39 en-t\'ea\loch\f39 te et envoyer aux deux adress}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid4588052\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es{\*\protend ffff010016490000} \par }\pard \ltrpar\ql \fi720\li5760\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin5760\itap0\pararsid13596665 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid4588052\charrsid7354995 \par }\pard \ltrpar\ql \fi720\li5760\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin5760\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Le }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405 \hich\af39\dbch\af31505\loch\f39 5}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 juin }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\s305\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s305\ql \li0\ri0\widctlpar\tx5103\wrapdefault\faauto\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 Par voie de courriel\~ : Par voie de courriel\~: \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \cs25\fs16\ul\cf22\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid14176199 \hich\af0\dbch\af31505\loch\f0 DGRGPCPCSocietesEtat.RGPBPACCrownCorp@tpsgc-pwgsc.gc.ca}{\rtlch\fcs1 \ab\af0\afs16 \ltrch\fcs0 \fs16\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af0\dbch\af31505\loch\f0 }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid14176199\charrsid8782437 \hich\af0\dbch\af31505\loch\f0 HYPERLINK "mailto:CT.EC@oag-bvg.gc.ca"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14176199 {\*\datafield 207079}}}{\fldrslt {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \cs25\f39\fs16\ul\cf22\lang3084\langfe1033\langnp3084\insrsid14176199\charrsid15617345 \hich\af39\dbch\af31505\loch\f39 CT.EC@oag-bvg.gc.ca}}}\sectd \ltrsect\linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \cs289\b\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Le sous-receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral du Canada }{ \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11691122\charrsid7354995 \tab }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Le Bureau du v\'e9\loch\f39 \hich\f39 rificateur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral du Canada \par }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang4105\langfe1033\langnp4105\insrsid11032862\charrsid14037577 \hich\af39\dbch\af31505\loch\f39 a/s }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang4105\langfe1033\langnp4105\insrsid11078190 \hich\af39\dbch\af31505\loch\f39 Peter Korosi}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang4105\langfe1033\langnp4105\insrsid11032862\charrsid14037577 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang4105\langfe1033\langnp4105\insrsid11691122\charrsid5921471 \tab }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang4105\langfe1033\langnp4105\insrsid11032862\charrsid14037577 \hich\af39\dbch\af31505\loch\f39 a/s }{ \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang4105\langfe1033\langnp4105\insrsid5573582 {\*\bkmkstart _Hlk97627032}\hich\af39\dbch\af31505\loch\f39 Josianne Sarrazin}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang4105\langfe1033\langnp4105\insrsid11032862\charrsid14037577 {\*\bkmkend _Hlk97627032} \par }\pard\plain \ltrpar\s305\ql \li0\ri0\widctlpar\tx5103\wrapdefault\faauto\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang4105\langfe1033\langnp4105\insrsid11032862\charrsid14037577 \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang4105\langfe1033\langnp4105\insrsid11032862\charrsid14037577 \par }\pard\plain \ltrpar\s2\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \ab\af0\afs34\alang1025 \ltrch\fcs0 \b\fs34\cf20\lang1033\langfe1033\loch\af40\hich\af40\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf0\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Lettre de d\'e9\loch\f39 claration \par }\pard \ltrpar\s2\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\s30\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af40\hich\af40\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 La pr\'e9 \loch\f39 sente lettre s\hich\f39 \rquote \loch\f39 \hich\f39 adresse au sous-receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral du Canada et au}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2432269\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Bureau du}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 v\'e9\loch\f39 \hich\f39 rificateur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 \hich\f39 ral du Canada relativement \'e0\loch\f39 \hich\f39 la v\'e9\loch\f39 \hich\f39 rification par le v\'e9\loch\f39 \hich\f39 rificateur g\'e9\loch\f39 \hich\f39 n\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 ral du Canada des op\'e9\loch\f39 \hich\f39 rations financi\'e8\loch\f39 \hich\f39 res et des donn\'e9\loch\f39 \hich\f39 es financi\'e8\loch\f39 res aux fins de divulgation dans les }{\rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Comptes publics du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 et dans les \'e9\loch\f39 \hich\f39 tats financiers consolid\'e9\loch\f39 \hich\f39 s v\'e9\loch\f39 \hich\f39 rifi\'e9\loch\f39 s du gouvernement du Canada. \par }\pard \ltrpar\s30\ql \li0\ri0\sl120\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s30\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Nous sommes responsables de la comptabilisation appropri\'e9\loch\f39 \hich\f39 e des donn\'e9\loch\f39 \hich\f39 es financi\'e8\loch\f39 \hich\f39 res et la communication de ces donn\'e9\loch\f39 es aux fins de divulgation dans les }{\rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Comptes publics du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 et dans les \'e9\loch\f39 \hich\f39 tats financiers consolid\'e9\loch\f39 \hich\f39 s v\'e9\loch\f39 \hich\f39 rifi\'e9\loch\f39 s du gouvernement du Canada inclus dans ce document, pour l'exercice clos le }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mar \hich\af39\dbch\af31505\loch\f39 s }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 . \par }\pard\plain \ltrpar\ql \li0\ri0\sl120\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Certaines d\'e9\loch\f39 clarations }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10175297\charrsid10175297 \hich\af39\dbch\af31505\loch\f39 \hich\f39 dans cette lettre sont d\'e9\loch\f39 \hich\f39 crites comme \'e9\loch\f39 \hich\f39 tant limit\'e9\loch\f39 \hich\f39 es aux questions importantes. Les \'e9\loch\f39 \hich\f39 l\'e9\loch\f39 \hich\f39 ments sont consid\'e9\loch\f39 \hich\f39 r\'e9 \hich\af39\dbch\af31505\loch\f39 \hich\f39 s comme significatifs, quelle que soit leur taille, s'ils impliquent une omission ou une inexactitude d'informations comptables qui, \'e0\loch\f39 \hich\f39 la lumi\'e8\loch\f39 \hich\f39 re des circonstances environnantes, rend probable que le jugement d'une personne raisonnable se fiant \'e0\loch\f39 l'inform\hich\af39\dbch\af31505\loch\f39 \hich\f39 ation aurait \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 modifi\'e9\loch\f39 \hich\f39 ou influenc\'e9\loch\f39 \hich\f39 par l'omission ou fausse d\'e9\loch\f39 claration}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10175297 .}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li0\ri0\sl120\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7354995 \page \par }\pard\plain \ltrpar\s30\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af40\hich\af40\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 {\*\protstart ffff01003e760000} \hich\af39\dbch\af31505\loch\f39 Nous,}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez inscrire la d\'e9\loch\f39 \hich\f39 nomination sociale compl\'e8\loch\f39 te de votre organisation dans cet espace]}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff01003e760000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 , ci-apr\'e8\loch\f39 \hich\f39 s nomm\'e9\loch\f39 \hich\f39 e organisation d\'e9\loch\f39 \hich\f39 clarante, au meilleur de notre connaissance et croyance, d\'e9\loch\f39 clarons ce qui suit\~: \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 1.\tab}}\pard \ltrpar\ql \fi-539\li567\ri0\widctlpar \jclisttab\tx567\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Aux fins de comptabilisation dans les comptes du Canada, l'organisation d\'e9\loch\f39 \hich\f39 clarante a fid\'e8\loch\f39 \hich\f39 lement rendu compte au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 \hich\f39 ral de toutes ses op\'e9 \loch\f39 \hich\f39 rations financi\'e8\loch\f39 res sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es CC-1 \'e0\loch\f39 CC-1}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 1}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \cs303\f39\fs22\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \chftn {\footnote \ltrpar \pard\plain \ltrpar \s301\ql \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11032862 \rtlch\fcs1 \af37\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37 \ltrch\fcs0 \cs303\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid10774893 1}{\rtlch\fcs1 \af37 \ltrch\fcs0 \b\f39\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid10774893 \tab }{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid5328051 Le formulaire CC-10 s}{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 \rquote applique seulement aux soci\'e9t\'e9s d\rquote \'c9 tat et autres entit\'e9s comptables qui administrent des programmes d\rquote assurance.}}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 {\*\protstart ffff01006d350000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 (et d'autres plaques, conform\'e9\loch\f39 \hich\f39 ment aux Proc\'e9\loch\f39 dures des comptes publics du Canada}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \cs303\f39\fs22\expnd0\expndtw-2\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \chftn {\footnote \ltrpar \pard\plain \ltrpar \s301\ql \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11032862 \rtlch\fcs1 \af37\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37 \ltrch\fcs0 \cs303\super\insrsid11032862\charrsid1072313 \chftn }{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid1072313 }{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 \tab S\rquote applique seulement aux soci\'e9t\'e9s d\rquote \'c9tat qui disposent d\rquote un pouvoir en vertu de l\rquote article 33 de la LGFP.}{\rtlch\fcs1 \af37\afs18 \ltrch\fcs0 \fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af0\dbch\af31505\loch\f0 )}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff01006d350000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 , et ce, conform\'e9\loch\f39 \hich\f39 ment aux Instructions en mati\'e8\loch\f39 \hich\f39 re de rapport pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 s comptables. \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\*\protstart ffff010042380000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff010042380000} \par \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 2.\tab}}\pard \ltrpar\ql \fi-539\li567\ri0\widctlpar \jclisttab\tx567\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante a tenu des livres et registres comptables complets, ad\'e9\loch\f39 \hich\f39 quats et fid\'e8\loch\f39 \hich\f39 les, \'e0\loch\f39 \hich\f39 partir desquels ont \'e9\loch\f39 \hich\f39 t\'e9 \loch\f39 \hich\f39 pr\'e9\loch\f39 \hich\f39 par\'e9\loch\f39 \hich\f39 s des \'e9\loch\f39 \hich\f39 tats financiers et des rapports suppl\'e9\loch\f39 \hich\f39 mentaires complets et fid\'e8\loch\f39 les, ainsi que les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es CC }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010031360000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 (et d'autres plaques, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant)}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff010031360000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 , tel qu'exig\'e9\loch\f39 \hich\f39 pour la pr\'e9\loch\f39 paration des }{\rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Comptes publics du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 .}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13459655 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13459655\charrsid13459655 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Toutes les transactions significatives, y compris les transactions non mon\'e9\loch\f39 taires, {\*\bkmkstart _Hlk133243957}\hich\af39\dbch\af31505\loch\f39 \hich\f39 ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 enregistr\'e9\loch\f39 \hich\f39 es et divulgu\'e9\loch\f39 \hich\f39 es de fa\'e7\loch\f39 \hich\f39 on appropri\'e9\loch\f39 e.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 {\*\bkmkend _Hlk133243957}\hich\af39\dbch\af31505\loch\f39 L\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 \hich\f39 clarante a convenablement effectu\'e9\loch\f39 \hich\f39 le rapprochement des livres et registres (par exemple, les comptes du grand livre g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 \hich\f39 ral) sous-tendant les r\'e9\loch\f39 \hich\f39 sultats financiers aux documents pertinents auxquels ils sont associ\'e9 \loch\f39 s (par exemple, le grand\hich\af39\dbch\af31505\loch\f39 \hich\f39 livre auxiliaire ou les donn\'e9\loch\f39 es provenant de tiers).}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2170766\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100b30e0000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 (Nous sommes une soci\'e9\loch\f39 \hich\f39 t\'e9\hich\af39\dbch\af31505\loch\f39 disposant d'un pouvoir en vertu de l'article\~33 de la }{\rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\i\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Loi sur la gestion des finances publiques}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 (LGFP) et d\'e9\loch\f39 \hich\f39 clarons en outre que tous les comptes repr\'e9\loch\f39 \hich\f39 sentant des op\'e9\loch\f39 \hich\f39 rations inscrites dans le Tr\'e9\loch\f39 \hich\f39 sor sont convenablement comptabilis\'e9\loch\f39 \hich\f39 s et ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 rapproch\'e9\loch\f39 \hich\f39 s avec ceux de la soci\'e9\loch\f39 \hich\f39 t\'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 2}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 .){\*\protend ffff0100b30e0000}\hich\af39\dbch\af31505\loch\f39 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\*\protstart ffff01004e200000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff01004e200000} \par \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 3.\tab}}\pard \ltrpar\ql \fi-539\li567\ri0\widctlpar \jclisttab\tx567\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante a maintenu des contr\'f4\loch\f39 \hich\f39 les et des proc\'e9\loch\f39 dur\hich\af39\dbch\af31505\loch\f39 \hich\f39 es de communication de l'information dans le but de fournir une assurance raisonnable que les informations significatives concernant l'organisation d\'e9\loch\f39 \hich\f39 clarante, y compris ses filiales, nous sont communiqu\'e9\loch\f39 \hich\f39 es par d'autres parmi ces entit\'e9\loch\f39 s. \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\*\protstart ffff01006a6b0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 ciser les exceptions, }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5789661 \hich\af39\dbch\af31505\loch\f39 \hich\f39 le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 .]}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862 {\*\protend ffff01006a6b0000} \par }\pard \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9728228 \page \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13126407\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 4.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls24\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante a con\'e7\loch\f39 \hich\f39 u, mis en \'9c\loch\f39 \hich\f39 uvre et maintenu un contr\'f4\loch\f39 \hich\f39 le interne \'e0\loch\f39 \hich\f39 l'\'e9\loch\f39 \hich\f39 gard de l'information financi \'e8\loch\f39 \hich\f39 re pour fournir l'assurance raisonnable de la fiabilit\'e9\loch\f39 \hich\f39 de l'information financi\'e8\loch\f39 \hich\f39 re pr\'e9\loch\f39 \hich\f39 par\'e9\loch\f39 e pour fin de divulgation dans les }{\rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Comptes publics du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 et dans les \'e9\loch\f39 \hich\f39 tats financiers consolid\'e9\loch\f39 \hich\f39 s v\'e9\loch\f39 \hich\f39 rifi\'e9\loch\f39 s du gouvernement du Canada. En outre, la direction s\hich\f39 \rquote \loch\f39 \hich\f39 est dot\'e9\loch\f39 \hich\f39 e de contr\'f4\loch\f39 \hich\f39 les et de proc\'e9\loch\f39 \hich\f39 dures sp\'e9\loch\f39 \hich\f39 cialis\'e9\loch\f39 \hich\f39 s pour fournir une assurance raisonnable que les renseignements importants relatifs \'e0\loch\f39 l\hich\f39 \rquote \loch\f39 organi\hich\af39\dbch\af31505\loch\f39 sation qui fait rapport compris dans les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es CC sont complets et exact}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid8596712\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 . L\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 clarante }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5318775\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 a signal\'e9\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 toutes les lacunes dont nous \'e9\loch\f39 tions au courant au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 concernant le fonctionnement des contr\'f4\loch\f39 \hich\f39 les et proc\'e9\loch\f39 \hich\f39 dures de divulgation et du contr\'f4\loch\f39 \hich\f39 le interne en mati\'e8\loch\f39 re de rapports financiers. \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\*\protstart ffff0100524c0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100524c0000} \par \par {\listtext\pard\plain\ltrpar \s30 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 5.\tab}}\pard\plain \ltrpar \s30\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\wrapdefault\aspalpha\aspnum\faauto\ls26\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af40\hich\af40\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 En ce qui concerne la comptabilisation et la d\'e9\loch\f39 \hich\f39 claration des renseignements financiers \'e0\loch\f39 inclure dans les comptes du Canada, les }{\rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Comptes publics du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 et les autres \'e9\loch\f39 \hich\f39 tats financiers consolid\'e9\loch\f39 \hich\f39 s trimestriels, l'organisation d\'e9\loch\f39 \hich\f39 clarante s'est conform\'e9\loch\f39 e aux dispositions suivantes\~: \par }\pard \ltrpar\s30\ql \li0\ri0\sl120\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s30 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (a)\tab}}\pard \ltrpar \s30\ql \fi-562\li1124\ri0\widctlpar\jclisttab\tx1080\wrapdefault\aspalpha\aspnum\faauto\ls25\ilvl1\adjustright\rin0\lin1124\itap0\pararsid15271636 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 les Instructions en mati\'e8\loch\f39 \hich\f39 re de rapport pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 \hich\f39 s comptables, aux principales conventions comptables du gouvernement du Canada, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 \hich\f39 ant, ainsi qu'\'e0\loch\f39 \hich\f39 toutes autres exigences du Conseil du Tr\'e9\loch\f39 sor (c\hich\f39 \rquote \loch\f39 \hich\f39 est-\'e0\loch\f39 -dire les direc\hich\af39\dbch\af31505\loch\f39 \hich\f39 tives, circulaires et r\'e8\loch\f39 glements); \par {\listtext\pard\plain\ltrpar \s30 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (b)\tab}\hich\af39\dbch\af31505\loch\f39 la }{ \rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\i\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Loi sur la gestion des finances publiques}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (LGFP); \par {\listtext\pard\plain\ltrpar \s30 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (c)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 toutes autres lois touchant l'organisation d\'e9\loch\f39 clarante {\*\protstart ffff0100b9390000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 (et les comptes du Tr\'e9\loch\f39 sor}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs303\f39\fs22\cf1\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 2{\footnote \ltrpar \pard\plain \ltrpar \s301\ql \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11032862 \rtlch\fcs1 \af37\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37 \ltrch\fcs0 \cs303\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid16390666 2}{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 \tab S\rquote applique seulement aux soci\'e9t\'e9 s d\rquote \'c9tat qui disposent d\rquote un pouvoir en vertu de l\rquote article 33 de la LGFP.}{\rtlch\fcs1 \af37\afs18 \ltrch\fcs0 \fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 }}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ).{\*\protend ffff0100b9390000} \par {\listtext\pard\plain\ltrpar \s30 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (d)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 en outre, les \'e9\loch\f39 \hich\f39 tats financiers de l'organisation d\'e9\loch\f39 \hich\f39 clarante ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 pr\'e9\loch\f39 \hich\f39 par\'e9\loch\f39 \hich\f39 s conform\'e9\loch\f39 ment au } {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010054480000}\hich\af39\dbch\af31505\loch\f39 [}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 veuillez ins\'e9\loch\f39 \hich\f39 rer le cadre r\'e9\loch\f39 \hich\f39 f\'e9\loch\f39 \hich\f39 rentiel comptable appropri\'e9}{ \rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ] }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 (sauf en ce qui concerne les comptes tenus dans le Tr\'e9\loch\f39 \hich\f39 sor, pour lesquels toutes les conventions comptables pertinentes du gouvernement du Canada ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 appliqu\'e9\loch\f39 es}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid8782437 \hich\af40\dbch\af31505\loch\f40 HYPERLINK "http://www.tpsgc-pwgsc.gc.ca/recgen/manuels-manuals/chap17/" \\l "fnb2" \\\hich\f40 o "lien \'e0\loch\f40 la note en bas de page 2"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11032862 {\*\datafield 207079}}}{\fldrslt {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs303\f39\fs22\cf1\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 2}}}\sectd \ltrsect \linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ); {\*\protend ffff010054480000}\hich\af39\dbch\af31505\loch\f39 et \par {\listtext\pard\plain\ltrpar \s30 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (e)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 \hich\f39 s consolid\'e9\loch\f39 \hich\f39 es qui ont adopt\'e9\loch\f39 \hich\f39 les Normes internationales d'information financi\'e8\loch\f39 \hich\f39 re (IFRS), ont pr\'e9\loch\f39 \hich\f39 sent\'e9\loch\f39 l'information sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es\~CC }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100ee7b0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 (et d'autres plaques, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant)}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff0100ee7b0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 conform\'e9\loch\f39 \hich\f39 ment aux normes comptables canadiennes du secteur public (NCSP) sauf pour les comptes et les soldes sp\'e9\loch\f39 \hich\f39 cifiquement exclus, tel que not\'e9\loch\f39 \hich\f39 dans les Instructions en mati \'e8\loch\f39 \hich\f39 re de rapport pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 s comptables}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \cs303\f39\fs22\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 3{\footnote \ltrpar \pard\plain \ltrpar \s301\ql \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11032862 \rtlch\fcs1 \af37\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37 \ltrch\fcs0 \cs303\f39\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid13002413 3}{\rtlch\fcs1 \af37 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid13002413 \tab }{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862 S\rquote applique seulement \'e0 }{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid10621672 l\rquote A}{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid13002413 dministration canadienne de la s\'fbret\'e9 du transport a\'e9rien, Soci\'e9t\'e9 Radio-Canada, Corporation commerciale canadienne, Commission canadienne du lait, Construction de d\'e9fense (1951) Limit\'e9e, }{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862 Soci\'e9t\'e9 des ponts f\'e9d \'e9raux Limit\'e9e, La, }{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid13002413 Centre de recherches pour le d\'e9veloppement international, et VIA Rail Canada Inc.}}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 . \par }\pard \ltrpar\s30\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid16600878 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01008f3a0000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 ciser les exceptions, }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5789661 \hich\af39\dbch\af31505\loch\f39 \hich\f39 le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 .]{\*\protend ffff01008f3a0000} \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 6.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid2170766\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Tous les accords contractuels conclus par l'organisation d\'e9\loch\f39 \hich\f39 clarante avec des tiers ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 pr\'e9\loch\f39 \hich\f39 sent\'e9\loch\f39 \hich\f39 s de fa\'e7\loch\f39 \hich\f39 on ad\'e9 \loch\f39 \hich\f39 quate dans les documents comptables et/ou, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 \hich\f39 ant, nous avons communiqu\'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6125388\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 tous les accords qui \'e9\loch\f39 \hich\f39 taient importants (ou susceptibles d'\'ea\loch\f39 tre importants) aux fins de divulgation dans les }{\rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Comptes publics du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 et dans les \'e9\loch\f39 \hich\f39 tats financiers consolid\'e9\loch\f39 \hich\f39 s v\'e9\loch\f39 \hich\f39 rifi\'e9 \loch\f39 s du gouvernement du Canada. L\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 \hich\f39 clarante a respect\'e9\loch\f39 toutes les clauses des accords contractuels dont l\hich\af39\dbch\af31505\loch\f39 \hich\f39 e non-respect pourrait avoir une incidence significative sur l'information financi\'e8\loch\f39 re.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2170766\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Il n'y a pas d'accords parall\'e8\loch\f39 \hich\f39 les ou d'autres arrangements (\'e9\loch\f39 \hich\f39 crits ou oraux) qui ne sont pas divulgu\'e9\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1786730\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2170766\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100ab1a0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100ab1a0000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid10294799\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 7.\tab}}\pard\plain \ltrpar \s300\ql \fi-567\li567\ri0\widctlpar\jclisttab\tx567\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10294799\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Tous l}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es passifs, \'e9\loch\f39 \hich\f39 ventualit\'e9\loch\f39 \hich\f39 s et engagements reli\'e9 \hich\af39\dbch\af31505\loch\f39 s aux sujets environnementaux, y compris les passifs }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3755274\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 d\hich\f39 \rquote \loch\f39 assainissement pour les }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 sites contamin\'e9\loch\f39 \hich\f39 s ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 s, \'e9\loch\f39 \hich\f39 valu\'e9\loch\f39 \hich\f39 s et divulgu\'e9\loch\f39 \hich\f39 s conform\'e9\loch\f39 ment au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010087090000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [veuillez ins\'e9\loch\f39 \hich\f39 rer le cadre r\'e9\loch\f39 \hich\f39 f\'e9\loch\f39 rentiel comptable de votre organisation]}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff010087090000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 . Nous croyons que les montants estim\'e9\loch\f39 \hich\f39 s sont raisonnables et fond\'e9\loch\f39 s sur les informations disponibles. }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3755274\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 L}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es passifs }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3755274\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 d\hich\f39 \rquote \loch\f39 assainissement ont}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 clar\'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3755274\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3755274\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 dans les formulaires CC appropri\'e9\loch\f39 s }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 selon les exigences conform\'e9\loch\f39 \hich\f39 ment \'e0\loch\f39 la section\~5.1\~\hich\f39 Actifs, passifs et avoir des Instructions en mati\'e8\loch\f39 \hich\f39 re de rapport pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 s comptables qui comprend les formul}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af0\dbch\af31505\loch\f0 CC-1, CC-1a, CC-1b et CC\_1c\~(actifs) et les formul}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af0\dbch\af31505\loch\f0 air}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af0\dbch\af31505\loch\f0 es CC-2, CC-2a, CC-2b-1, CC-2b-2, CC-2b-3, CC-2b-4, CC\_2b-5, CC-2c, CC-2d, CC-2\hich\af0\dbch\af31505\loch\f0 d-1, CC-2d-2, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid10175297 \hich\af0\dbch\af31505\loch\f0 CC-2d-3, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af0\dbch\af31505\loch\f0 CC-2e et CC2f\~(passifs et avoir)}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 . }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10294799\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Il n'y a aucune responsabilit\'e9\loch\f39 \hich\f39 ou \'e9\loch\f39 \hich\f39 ventualit\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 coulant de questions environnementales qui n'ont pas \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 divulgu\'e9\loch\f39 es.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s300\ql \fi-539\li567\ri0\sl120\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\delrsid12321535\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les obligations relatives \'e0\loch\f39 la restauration future d\hich\f39 \rquote \loch\f39 \hich\f39 actifs ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 estim\'e9\loch\f39 \hich\f39 es et enregistr\'e9\loch\f39 es. \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010006100000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 ciser les exceptions, }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5789661 \hich\af39\dbch\af31505\loch\f39 \hich\f39 le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 .]{\*\protend ffff010006100000} \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 8.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Tous les litiges et toutes les r\'e9\loch\f39 \hich\f39 clamations r\'e9\loch\f39 \hich\f39 els ou possibles, qui existaient \'e0\loch\f39 \hich\f39 la date du bilan (consolid\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 ) ou qui existent maintenant, ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 clar\'e9\loch\f39 \hich\f39 s ou ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 communiqu\'e9\loch\f39 \hich\f39 s au receveur g\'e9 \loch\f39 \hich\f39 n\'e9\loch\f39 ral sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es\~\hich\f39 CC appropri\'e9\loch\f39 s {\*\protstart ffff010051310000}\hich\af39\dbch\af31505\loch\f39 (et les plaques\~I\_11 et I\_\hich\f39 12, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs303\f39\fs22\cf1\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 2{\footnote \ltrpar \pard\plain \ltrpar \s301\ql \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11032862 \rtlch\fcs1 \af37\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37 \ltrch\fcs0 \cs303\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid4852439 2}{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 \tab S\rquote applique seulement aux soci\'e9t\'e9s d \rquote \'c9tat qui disposent d\rquote un pouvoir en vertu de l\rquote article 33 de la LGFP.}{\rtlch\fcs1 \af37\afs18 \ltrch\fcs0 \fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 }}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ) {\*\protend ffff010051310000}\hich\af39\dbch\af31505\loch\f39 aux fins de divulgation dans les }{\rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Comptes publics du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 . Selon nous, les montants inscrits tiennent compte des meilleures estimations de la direction, et il est probable qu\hich\f39 \rquote \loch\f39 \hich\f39 ils donnent lieu \'e0\loch\f39 \hich\f39 un actif ou passif pouvant \'ea\loch\f39 \hich\f39 tre raisonnablement estim\'e9\loch\f39 . \par }\pard \ltrpar\s300\ql \fi-539\li567\ri0\sl120\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs10 \ltrch\fcs0 \f39\fs10\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 L\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 clarante n\hich\f39 \rquote \loch\f39 a connaissance d\hich\f39 \rquote \loch\f39 aucune}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2633042 \hich\af39\dbch\af31505\loch\f39 autre}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 poursuite en justice, cr\'e9\loch\f39 \hich\f39 ance fiscale ou cause en instance ou imminente, y compris des r\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 clamations possibles importantes ou tout autre actif ou passif \'e9\loch\f39 ventuel de quelque nature que ce soit. \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01002c280000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff01002c280000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 9.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Aucune lettre d'intention n'a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 \'e9\loch\f39 \hich\f39 mise par l'organisation d\'e9\loch\f39 \hich\f39 clarante \'e0\loch\f39 \hich\f39 l'intention d'une institution financi\'e8\loch\f39 \hich\f39 re ni, au meilleur de notre connaissance, \'e9\loch\f39 \hich\f39 mise par le ministre pour l'organisation d\'e9\loch\f39 \hich\f39 clarante. En outre, aucune lettre semblable n'a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 en vigu \hich\af39\dbch\af31505\loch\f39 \hich\f39 eur en tout temps que ce soit durant l'exercice ou au cours de la p\'e9\loch\f39 riode allant jusqu'au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405 \hich\af39\dbch\af31505\loch\f39 5}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 juin}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 . \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100f1170000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100f1170000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 10.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Aux fins de divulgation dans les }{\rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Comptes publics du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 , toutes les obligations relatives \'e0\loch\f39 \hich\f39 des contrats de location-acquisition et obligations contractuelles, de m \'ea\loch\f39 \hich\f39 me que les d\'e9\loch\f39 \hich\f39 tails d'op\'e9\loch\f39 \hich\f39 rations d'emprunt ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 clar\'e9\loch\f39 \hich\f39 es au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es\~\hich\f39 CC appropri\'e9\loch\f39 \hich\f39 s, conform\'e9\loch\f39 \hich\f39 ment aux Instructions en mati\'e8\loch\f39 \hich\f39 re de rapport pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 s comptables. \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010051280000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff010051280000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s305 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af0\loch\f39 11.\tab}}\pard\plain \ltrpar\s305\ql \fi-539\li567\ri0\widctlpar \jclisttab\tx644\wrapdefault\faauto\ls2\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 Tous les droits contractuels ont \'e9t\'e9 communiqu\'e9s au receveur g\'e9n\'e9ral sur les formul}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 air}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 es appropri\'e9 s aux fins de divulgation dans les Comptes publics du Canada conform\'e9ment aux Inst}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11870285\charrsid7354995 ruct}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 ions en mati\'e8re de rapport pour les soci\'e9t\'e9s d\rquote \'c9tat et autres entit\'e9s comptables. \par }\pard \ltrpar\s305\ql \li644\ri0\widctlpar\wrapdefault\faauto\rin0\lin644\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\*\protstart ffff0100803e0000}{\listtext\tab}}\pard\plain \ltrpar\s304\ql \li567\ri0\widctlpar\jclisttab\tx360\tx567\wrapdefault\faauto\ls2\ilvl12\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 [Veuillez pr\'e9ciser les exceptions, le cas \'e9ch\'e9ant.]{\*\protend ffff0100803e0000} \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s300\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Note\~:\tab }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les d\'e9\loch\f39 \hich\f39 clarations num\'e9\loch\f39 ros }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid13126407 \hich\af39\dbch\af31505\loch\f39 1}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 \'e0\loch\f39 \hich\f39 11 sont obligatoires pour toutes les organisations d\'e9\loch\f39 clarantes. \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 12.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante a pr\'e9\loch\f39 \hich\f39 sent\'e9\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 \hich\f39 ral des d\'e9\loch\f39 \hich\f39 tails concernant des fonds/provisions d'assurance, y compris toutes les statistiques de souscription, les r\'e9\loch\f39 \hich\f39 sultats d'exploitation et les renseignements suppl\'e9 \loch\f39 mentaires, tels que requis, sur l}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 e}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 formulaire }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 CC-10}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \cs303\f39\fs22\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 1{\footnote \ltrpar \pard\plain \ltrpar \s301\ql \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11032862 \rtlch\fcs1 \af37\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37 \ltrch\fcs0 \cs303\b\f39\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid5796719 1}{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5796719 \tab }{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 S\rquote applique seulement aux soci\'e9t\'e9s d\rquote \'c9tat et autres entit\'e9s comptables qui administrent des programmes d\rquote assurance.}}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 . \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100c3790000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862 {\*\protend ffff0100c3790000} \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13126407 \par }\pard\plain \ltrpar\s300\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid13126407\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid13126407\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Note\~:\tab }{ \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid13126407\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 L}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543 \hich\af39\dbch\af31505\loch\f39 a}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid13126407\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 claration num\'e9\loch\f39 ro }{ \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543 \hich\af39\dbch\af31505\loch\f39 12 est}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid13126407\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 obligatoire pour toutes }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543\charrsid10371543 \hich\af39\dbch\af31505\loch\f39 \hich\f39 soci\'e9\loch\f39 \hich\f39 t\'e9 \loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 s comptables qui administrent des programmes d\hich\f39 \rquote \loch\f39 assurance}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid13126407\charrsid7354995 \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10371543 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11870285\charrsid10371543 \par }\pard \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9728228 \page \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 13.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante a fourni au v\'e9\loch\f39 rificateur externe\~\hich\f39 : Tous les registres financiers et donn\'e9\loch\f39 \hich\f39 es connexes, les conclusions finales des r\'e9\loch\f39 \hich\f39 unions et les notes et r\'e9\loch\f39 \hich\f39 sum\'e9\loch\f39 \hich\f39 s de r\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 unions ainsi que les registres des d\'e9\loch\f39 \hich\f39 lib\'e9\loch\f39 \hich\f39 rations authentiques et int\'e9 \loch\f39 \hich\f39 grales de toutes les r\'e9\loch\f39 \hich\f39 unions du comit\'e9\loch\f39 \hich\f39 de gestion et du comit\'e9\loch\f39 \hich\f39 de v\'e9\loch\f39 rification interne }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01007e6b0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 et [veuillez sp\'e9\loch\f39 \hich\f39 cifier tout autre comit\'e9\loch\f39 de gestion pertinent]}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 {\*\protend ffff01007e6b0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 pour la p\'e9\loch\f39 riode allant du 1}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 er}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \~\hich\af39\dbch\af31505\loch\f39 avril\~}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7612801 \hich\af39\dbch\af31505\loch\f39 5}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405 \hich\af39\dbch\af31505\loch\f39 5}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 juin}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \~}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100e6000000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 (ou la date du rapport de v\'e9\loch\f39 \hich\f39 rification d'une opinion distincte si aucune v\'e9 \loch\f39 \hich\f39 rification n'a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 effectu\'e9\loch\f39 \hich\f39 e par un v\'e9\loch\f39 rificateur externe sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es\~CC). }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 La(Les) plus r\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 cente(s) r\'e9\loch\f39 \hich\f39 union(s) de ce(s) comit\'e9\loch\f39 \hich\f39 (s) pour cette p\'e9\loch\f39 riode a (ont) eu lieu le ______________ et le ____________, respectivement. {\*\protend ffff0100e6000000} \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f39\fs16\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100ff7a0000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100ff7a0000} \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 14.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les livres et registres refl\'e8\loch\f39 \hich\f39 tent correctement toutes les op\'e9\loch\f39 \hich\f39 rations affectant des fonds en esp\'e8\loch\f39 ces et comptes bancaires de l\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 clarante. \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Toute tr\'e9\loch\f39 \hich\f39 sorerie et \'e9\loch\f39 \hich\f39 quivalents de tr\'e9\loch\f39 sorerie de l\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 clarante sont inclus dans les formul} {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es CC appropri\'e9\loch\f39 s.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid10899267\charrsid8725324 \hich\af0\dbch\af31505\loch\f0 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899267\charrsid10899267 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les montants d\'e9\loch\f39 \hich\f39 clar\'e9\loch\f39 \hich\f39 s repr\'e9\loch\f39 \hich\f39 sentent la tr\'e9\loch\f39 \hich\f39 sorerie et les \'e9\loch\f39 \hich\f39 quivalents de tr\'e9\loch\f39 \hich\f39 sorerie sous le contr\'f4\loch\f39 le de l\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9 \loch\f39 clarante et sont exempts de cession, d\hich\f39 \rquote \loch\f39 \hich\f39 autres frais ou de restrictions quant \'e0\loch\f39 l\hich\f39 \rquote \loch\f39 \hich\f39 utilisation, sauf ceux qui vous sont divulgu\'e9\loch\f39 s.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les accords avec les institutions financi\'e8\loch\f39 res }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf46\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 reli\'e9\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 aux soldes compensatoires ou autres accords sur les soldes de tr\'e9 \loch\f39 \hich\f39 sorerie, lignes de cr\'e9\loch\f39 \hich\f39 dit ou accords similaires sont bien divulgu\'e9\loch\f39 s. \par }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f39\fs16\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100b12d0000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100b12d0000} \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 15.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les d\'e9\loch\f39 \hich\f39 biteurs repr\'e9\loch\f39 \hich\f39 sentent des cr\'e9\loch\f39 ances }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid12009905 \hich\af39\dbch\af31505\loch\f39 \hich\f39 l\'e9\loch\f39 gitimes}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid12009905\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \loch\af39\dbch\af31505\hich\f39 \'e0\loch\f39 \hich\f39 recouvrer aupr\'e8\loch\f39 \hich\f39 s de d\'e9 \loch\f39 \hich\f39 biteurs pour les op\'e9\loch\f39 \hich\f39 rations effectu\'e9\loch\f39 es au plus tard le }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 , ou avant cette date et qui ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 r\'e9\loch\f39 \hich\f39 duits comme il se doit \'e0\loch\f39 \hich\f39 leur valeur de r\'e9\loch\f39 alisation nette estimative.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid5796506\charrsid8725324 \hich\af0\dbch\af31505\loch\f0 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5796506\charrsid5796506 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les cr\'e9\loch\f39 \hich\f39 ances sont consid\'e9\loch\f39 \hich\f39 r\'e9\loch\f39 \hich\f39 es comme enti\'e8\loch\f39 \hich\f39 rement recouvrables, \'e0\loch\f39 l'exception de la provision}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5796506 .}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Tous les comptes irr\'e9\loch\f39 \hich\f39 couvrables ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 bien divulgu\'e9\loch\f39 \hich\f39 s et les radiations ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 correctement autoris\'e9\loch\f39 \hich\f39 es. L'organisation d\'e9 \hich\af39\dbch\af31505\loch\f39 \hich\f39 clarante a pris la mesure appropri\'e9\loch\f39 \hich\f39 e pour recouvrer toutes les sommes qui \'e9\loch\f39 \hich\f39 taient dues \'e0\loch\f39 \hich\f39 l'organisation (et \'e0\loch\f39 \hich\f39 Sa Majest \'e9\loch\f39 \hich\f39 du chef du Canada, dans le dernier cas, les sommes recouvr\'e9\loch\f39 \hich\f39 es ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 promptement d\'e9\loch\f39 \hich\f39 pos\'e9\loch\f39 \hich\f39 es au cr\'e9\loch\f39 \hich\f39 dit du receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs303\f39\fs22\cf1\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 2{\footnote \ltrpar \pard\plain \ltrpar\s301\ql \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11032862 \rtlch\fcs1 \af37\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af37 \ltrch\fcs0 \cs303\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid4852439 2}{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 \tab S\rquote applique seulement aux soci\'e9t\'e9s d\rquote \'c9tat qui disposent d\rquote un pouvoir en vertu de l\rquote article 33 de la LGFP.}{\rtlch\fcs1 \af37\afs18 \ltrch\fcs0 \fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 }}}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ). }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2561927\charrsid2561927 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Une provision appropri\'e9\loch\f39 \hich\f39 e a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 constitu\'e9\loch\f39 \hich\f39 e dans les comptes, qui refl\'e8\loch\f39 \hich\f39 te la meilleure estimation par la direction des cr\'e9\loch\f39 \hich\f39 ances irr\'e9\loch\f39 \hich\f39 couvrables \'e0\loch\f39 \hich\f39 la date de pr\'e9\loch\f39 \hich\f39 paration des \'e9 \loch\f39 \hich\f39 tats financiers consolid\'e9\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13182117 .}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f39\fs16\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01009d7b0000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff01009d7b0000} \par }\pard\plain \ltrpar\s307\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13596665 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 16.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les pr\'ea \loch\f39 \hich\f39 ts constituent des cr\'e9\loch\f39 \hich\f39 ances l\'e9\loch\f39 \hich\f39 gitimes sur des d\'e9\loch\f39 biteurs au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 . Les soldes ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 ad\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 quatement ajust\'e9\loch\f39 \hich\f39 s pour tenir compte des conditions assorties aux ententes. Ces pr\'ea\loch\f39 \hich\f39 ts sont assujettis aux conditions de cr\'e9\loch\f39 \hich\f39 dit courantes de l'organisation d\'e9\loch\f39 \hich\f39 clarante. Une provision pour pertes sur cr\'e9\loch\f39 \hich\f39 ances a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 \'e9 \loch\f39 \hich\f39 tablie, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant. \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f39\fs16\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010084670000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff010084670000} \par \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 17.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 clarante {\*\protstart ffff0100682e0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 (et Sa Majest\'e9 \loch\f39 du chef du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs303\f39\fs22\cf1\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 2{\footnote \ltrpar \pard\plain \ltrpar \s301\ql \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11032862 \rtlch\fcs1 \af37\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37 \ltrch\fcs0 \cs303\lang3084\langfe1033\super\langnp3084\insrsid11032862\charrsid4852439 2}{\rtlch\fcs1 \af39\afs18 \ltrch\fcs0 \b\f39\fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 \tab S\rquote applique seulement aux soci\'e9t\'e9s d \rquote \'c9tat qui disposent d\rquote un pouvoir en vertu de l\rquote article 33 de la LGFP.}{\rtlch\fcs1 \af37\afs18 \ltrch\fcs0 \fs18\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid6716874 }}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ) poss\'e8\loch\f39 de(nt){\*\protend ffff0100682e0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 les titres appropri\'e9\loch\f39 \hich\f39 s de tous les actifs comptabilis\'e9\loch\f39 \hich\f39 s; tous les registres essentiels ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 tenus de fa\'e7\loch\f39 \hich\f39 on appropri\'e9\loch\f39 \hich\f39 e et les r\'e8\loch\f39 \hich\f39 glements et proc\'e9\loch\f39 \hich\f39 dures appliqu\'e9\loch\f39 \hich\f39 s sont suffisants pour assurer la s\'e9\loch\f39 \hich\f39 curit\'e9\loch\f39 \hich\f39 et le contr\'f4\loch\f39 le de ces actifs. Les registres auxilia \hich\af39\dbch\af31505\loch\f39 ires soulignent en particulier que\~: \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5460368 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid13114448\charrsid11238767 \hich\af39\dbch\af31505\loch\f39 (a)\tab}}\pard\plain \ltrpar \s300\ql \fi-562\li1124\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1124\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13114448\charrsid11238767 \hich\af39\dbch\af31505\loch\f39 \hich\f39 La valeur des stocks est au prix co\'fb\loch\f39 \hich\f39 tant, et le co\'fb\loch\f39 \hich\f39 t a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 termin\'e9\loch\f39 \hich\f39 de fa\'e7\loch\f39 \hich\f39 on uniforme par rapport \'e0\loch\f39 \hich\f39 l'ann\'e9\loch\f39 \hich\f39 e pr\'e9\loch\f39 \hich\f39 c\'e9\loch\f39 dente.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11238767\charrsid11238767 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13114448\charrsid11238767 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les stocks qui se d\'e9\loch\f39 \hich\f39 placent lentement, qui sont d\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 suets, qui sont inutilisables ou qui n'ont plus de potentiel de service ont une valeur \'e0\loch\f39 \hich\f39 un co\'fb\loch\f39 \hich\f39 t ou \'e0\loch\f39 \hich\f39 une valeur de r\'e9\loch\f39 \hich\f39 alisation nette moins \'e9\loch\f39 \hich\f39 lev\'e9\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16655585\charrsid11238767 .}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11238767\charrsid11238767 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid4741278\charrsid11238767 \hich\af39\dbch\af31505\loch\f39 \hich\f39 La valeur de l'article pour lequel le co\'fb\loch\f39 \hich\f39 t n'est pas facilement disponible est la meilleure estimation de la direction du co\'fb\loch\f39 \hich\f39 t initial bas\'e9\loch\f39 e sur l'information publique}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16655585\charrsid11238767 .}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5460368\charrsid11238767 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 (b)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 les registres concernant les immobilisations corporelles dont l'organisation d\'e9\loch\f39 \hich\f39 clarante est responsable sont complets et exacts, et toutes les acquisitions et ali\'e9\loch\f39 \hich\f39 nations d'immobilisations corporelles effectu\'e9\loch\f39 \hich\f39 es au cours de l'exercice ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 correctement\hich\af39\dbch\af31505\loch\f39 \hich\f39 autoris\'e9\loch\f39 es;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13114448\charrsid5921471 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid11238767 \hich\af39\dbch\af31505\loch\f39 (c)\tab}}\pard \ltrpar \s300\ql \fi-562\li1124\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1124\itap0\pararsid6913202\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid11238767 \hich\af39\dbch\af31505\loch\f39 \hich\f39 toutes les charges imput\'e9\loch\f39 \hich\f39 es \'e0\loch\f39 \hich\f39 des immobilisations corporelles et \'e0 \hich\af39\dbch\af31505\loch\f39 des ajouts dans le cadre de contrats de location-acquisition durant l\hich\f39 \rquote \loch\f39 \hich\f39 exercice repr\'e9\loch\f39 \hich\f39 sentent des ajouts r\'e9\loch\f39 \hich\f39 els, et aucune d\'e9\loch\f39 pense en capital n\hich\f39 \rquote \loch\f39 \hich\f39 a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 pass\'e9\loch\f39 e en charges durant l\hich\f39 \rquote \loch\f39 exercice. Les valeurs comptables importantes des immobilisations corporelles qui \hich\af39\dbch\af31505\loch\f39 \hich\f39 ne sont plus utilis\'e9\loch\f39 \hich\f39 es ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 pr\'e9\loch\f39 \hich\f39 sent\'e9\loch\f39 \hich\f39 es comme des actifs exc\'e9\loch\f39 dentaires; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (d)\tab}}\pard \ltrpar \s300\ql \fi-562\li1124\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1124\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 les immobilisations corporelles sont inscrites au co\'fb\loch\f39 t comme il se doit, selon la meilleure information disponible;}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid4741278\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 (e)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 les valeurs comptables importantes des immobilisations corporelles vendues, d\'e9\loch\f39 \hich\f39 truites, abandonn\'e9\loch\f39 \hich\f39 es, ou autrement sorties du patrimoine ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 \'e9\loch\f39 \hich\f39 limin\'e9\loch\f39 es du compte;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid4741278\charrsid5921471 \par {\*\protstart ffff010078760000}{\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 (f)\tab}}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 veuillez choisir une des phrases suivantes}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid3494825 \~}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 :}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid1453284 \par }\pard \ltrpar\s300\ql \li1124\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1124\itap0\pararsid1453284\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1453284\charrsid5921471 \par }\pard \ltrpar\s300\ql \li1124\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1124\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Il n\hich\f39 \rquote \loch\f39 y a pas eu d\hich\f39 \rquote \'e9\loch\f39 \hich\f39 v\'e9\loch\f39 nements ou des changements de \hich\af39\dbch\af31505\loch\f39 circonstances qui indiquent que la valeur comptable des immobilisations corporelles n\hich\f39 \rquote \loch\f39 est pas recouvrable.] \par }\pard \ltrpar\s300\ql \li1124\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1124\itap0\pararsid1453284\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3175295\charrsid7354995 \par }\pard \ltrpar\s300\ql \li1124\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1124\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid11238767 \hich\af39\dbch\af31505\loch\f39 ou \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3175295\charrsid11238767 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 [Au cours de l\hich\f39 \rquote \loch\f39 \hich\f39 ann\'e9\loch\f39 \hich\f39 e, nous avons constat\'e9 \loch\f39 des conditions indiquant qu\hich\f39 \rquote \loch\f39 \hich\f39 une immobilisation corporelle ne contribue plus \'e0\loch\f39 \hich\f39 la capacit\'e9\loch\f39 de l\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 \hich\f39 clarante de fournir des biens et des services, que la valeur des avantages \'e9\loch\f39 conomiques futurs qui se ra\hich\af39\dbch\af31505\loch\f39 \hich\f39 ttachent \'e0\loch\f39 l\hich\f39 \rquote \loch\f39 \hich\f39 immobilisation corporelle est inf \'e9\loch\f39 \hich\f39 rieure \'e0\loch\f39 \hich\f39 sa valeur comptable nette. En cons\'e9\loch\f39 \hich\f39 quence, le co\'fb\loch\f39 t de l\hich\f39 \rquote \loch\f39 \hich\f39 immobilisation corporelle a \'e9\loch\f39 \hich\f39 t\'e9 \hich\af39\dbch\af31505\loch\f39 \hich\f39 r\'e9\loch\f39 duit de [}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 montant}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ] $ pour refl\'e9\loch\f39 ter la baisse de la valeur de l\hich\f39 \rquote \loch\f39 \hich\f39 actif, et la d\'e9 \loch\f39 \hich\f39 pr\'e9\loch\f39 \hich\f39 ciation qui en r\'e9\loch\f39 \hich\f39 sulte a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 e comme une charge de l\hich\f39 \rquote \loch\f39 \hich\f39 exercice, conform\'e9 \loch\f39 ment aux [}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 veuillez ins\'e9\loch\f39 \hich\f39 rer le cadre r\'e9\loch\f39 \hich\f39 f \'e9\loch\f39 rentiel comptable de votre organisation}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ].{\*\protend ffff010078760000} \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid16410986\charrsid16410986 \hich\af39\dbch\af31505\loch\f39 (g)\tab}}\pard \ltrpar \s300\ql \fi-562\li1124\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin0\lin1124\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16410986\charrsid16410986 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les immobilisations corporelles ayant une dur\'e9\loch\f39 \hich\f39 e de vie limit\'e9\loch\f39 \hich\f39 e sont amorties en fonction de l'estimation par la direction de leur valeur syst\'e9\loch\f39 \hich\f39 matiquement et rationnellement ou autrement radi\'e9\loch\f39 \hich\f39 e \'e0\hich\af39\dbch\af31505\loch\f39 titre de charge aux charges}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16410986 \hich\af39\dbch\af31505\loch\f39 ; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid16410986\charrsid16410986 \hich\af39\dbch\af31505\loch\f39 (h)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16410986\charrsid16410986 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 \hich\f39 les m\'e9\loch\f39 thodes d\hich\f39 \rquote \loch\f39 \hich\f39 amortissement et les estimations des dur\'e9\loch\f39 \hich\f39 es de vie utile du solde non amorti des immobilisations corporelles ont \'e9 \loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 examin\'e9\loch\f39 \hich\f39 es p\'e9\loch\f39 \hich\f39 riodiquement et r\'e9\loch\f39 \hich\f39 vis\'e9\loch\f39 \hich\f39 es si n\'e9\loch\f39 cessaire;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16005663\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16410986\charrsid16410986 \hich\af39\dbch\af31505\loch\f39 \hich\f39 et tout changement dans les m\'e9\loch\f39 \hich\f39 thodes d'amortissement ou la dur\'e9\loch\f39 \hich\f39 e de vie utile a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 ad\'e9\loch\f39 \hich\f39 quatement divulgu\'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16410986 \hich\af39\dbch\af31505\loch\f39 ;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid4741278 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 (i)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 les charges pay\'e9\loch\f39 es d\hich\f39 \rquote \loch\f39 \hich\f39 avance repr\'e9\loch\f39 \hich\f39 sentent les montants pay\'e9\loch\f39 s pour des }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11747797\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 biens et }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 \hich\f39 services \'e0\loch\f39 \hich\f39 \'ea\loch\f39 \hich\f39 tre rendus dans les p\'e9\loch\f39 riodes futures; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 (j)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 les contrats de location des actifs lou\'e9\loch\f39 s par l\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 \hich\f39 clarante sont divulgu\'e9\loch\f39 s dans les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es CC appropri\'e9\loch\f39 \hich\f39 s et, class\'e9\loch\f39 s comme contrat de location-acquisition ou contrat de location simple; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 (k)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 tous les actifs non constat\'e9\loch\f39 \hich\f39 s et actifs incorporels ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 divulgu\'e9\loch\f39 \hich\f39 s de mani\'e8\loch\f39 \hich\f39 re appropri\'e9\loch\f39 e dans les formul}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 es CC. }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid667295\charrsid4741278 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid6306367\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 (l)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 un actif aff\'e9\loch\f39 \hich\f39 rent \'e0\loch\f39 \hich\f39 un \'e9\loch\f39 \hich\f39 l\'e9\loch\f39 ment d}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 infrastructure construit ou acquis dans le cadre d}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 un accord de partenariat public priv\'e9\loch\f39 \hich\f39 a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 au co\'fb\loch\f39 \hich\f39 t, lequel repr\'e9\loch\f39 sente la juste valeur de l}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 actif \'e0\hich\af39\dbch\af31505\loch\f39 \hich\f39 la date de comptabilisation. Le co\'fb\loch\f39 t de l}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 actif a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 mesur\'e9\loch\f39 \hich\f39 \'e0\loch\f39 l}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 aide des co\'fb\loch\f39 \hich\f39 ts \'e9\loch\f39 \hich\f39 nonc\'e9\loch\f39 s dans le cadre du processus d}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 approvisionnement et de l}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6306367\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 accord contractuel, lorsque ces montants \'e9\loch\f39 \hich\f39 taient \'e0\loch\f39 \hich\f39 la fois d\'e9\loch\f39 \hich\f39 terminables et v\'e9\loch\f39 rifiables. }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16655585\charrsid4741278 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid1005139\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 (m)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 les immobilisations }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16655585\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 incorporelles (sauf les logiciels), y compris celles qui ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 velopp\'e9\loch\f39 \hich\f39 es, construites ou d\'e9\loch\f39 \hich\f39 volues \'e0\loch\f39 l}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16655585\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16655585\charrsid5921471 \loch\af39\dbch\af31505\hich\f39 \'c9\loch\f39 \hich\f39 tat, ne sont pas constat\'e9\loch\f39 \hich\f39 es comme actifs dans les \'e9\loch\f39 tats financiers des Comptes publics du Canada.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16655585\charrsid4536764 \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\jclisttab\tx1134\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6306367 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11238767 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11238767 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid4741278 {\*\protstart ffff0100f6090000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100f6090000} \par }\pard \ltrpar\ql \li0\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12734351 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139 \par }\pard \ltrpar\ql \fi-710\li1277\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1277\itap0\pararsid1453284 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Note\~:\tab }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les d\'e9\loch\f39 \hich\f39 clarations num\'e9 \loch\f39 \hich\f39 ros 13 \'e0\loch\f39 1}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543 \hich\af39\dbch\af31505\loch\f39 7 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 sont obligatoires pour toutes les organisations d\'e9\loch\f39 clarantes. \par }\pard \ltrpar\ql \li0\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12734351 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10371543\charrsid5921471 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid1005139\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 18.\tab}}\pard\plain \ltrpar \s300\ql \fi-567\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 Les }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid992130 \loch\af39\dbch\af31505\hich\f39 \'e9\loch\f39 \hich\f39 l\'e9\loch\f39 \hich\f39 ments incorporels achet\'e9\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 s, \'e9\loch\f39 \hich\f39 valu\'e9\loch\f39 \hich\f39 s et pr\'e9\loch\f39 \hich\f39 sent\'e9\loch\f39 \hich\f39 s conform\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 ment \'e0\loch\f39 la Note d}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 orientation NOSP-8 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \endash }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 \'c9\loch\f39 \hich\f39 l\'e9\loch\f39 \hich\f39 ments incorporels achet\'e9\loch\f39 s. Les }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6120179 \loch\af39\dbch\af31505\hich\f39 \'e9\loch\f39 \hich\f39 l\'e9\loch\f39 ments incorporels}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5401600 \hich\af39\dbch\af31505\loch\f39 non}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6120179 \hich\af39\dbch\af31505\loch\f39 \hich\f39 achet\'e9\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 (sauf les logiciels), y compris ce}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6120179 \hich\af39\dbch\af31505\loch\f39 ux}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid5921471 \hich\af39\dbch\af31505\loch\f39 \hich\f39 qui ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9 \loch\f39 \hich\f39 velopp\'e9\loch\f39 \hich\f39 s, construits ou d\'e9\loch\f39 \hich\f39 volus \'e0\loch\f39 l}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid5921471 \loch\af39\dbch\af31505\hich\f39 \'c9\loch\f39 \hich\f39 tat, ne sont pas constat\'e9\loch\f39 \hich\f39 s comme actifs dans les \'e9\loch\f39 tats financiers des Comptes publics du Canada.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid5251944 \par }\pard\plain \ltrpar\s305\ql \li567\ri0\widctlpar\wrapdefault\faauto\rin0\lin567\itap0\pararsid5251944 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16655585 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11238767 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16655585\charrsid4741278 {\*\protstart ffff0100aa580000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16655585\delrsid16655585\charrsid11238767 {\*\protend ffff0100aa580000}\hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid11238767 \par }\pard\plain \ltrpar\s305\ql \fi219\li708\ri0\widctlpar\wrapdefault\faauto\rin0\lin708\itap0\pararsid5251944 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid5251944\charrsid5251944 \par }\pard\plain \ltrpar\ql \fi-710\li1277\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1277\itap0\pararsid1453284 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 Note :}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid6649043 \tab }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid4741278 \hich\af39\dbch\af31505\loch\f39 \hich\f39 La d \'e9\loch\f39 \hich\f39 claration num\'e9\loch\f39 \hich\f39 ro 18 est obligatoire seulement pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid3494825 \loch\af39\dbch\af31505\hich\f39 \rquote }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid4741278 \loch\af39\dbch\af31505\hich\f39 \'c9\loch\f39 \hich\f39 tat consolid\'e9\loch\f39 \hich\f39 es et autres entit\'e9\loch\f39 \hich\f39 s consolid\'e9\loch\f39 es.}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid1005139\charrsid10371543 \par }\pard \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9728228 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 19.\tab}}\pard\plain \ltrpar \s300\ql \fi-567\li567\ri0\widctlpar\jclisttab\tx567\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les quantit \'e9\loch\f39 s de stocks au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 termin\'e9\loch\f39 \hich\f39 es d'apr\'e8\loch\f39 \hich\f39 s les registres des syst\'e8\loch\f39 \hich\f39 mes des stocks permanents de l'organisation, qui ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 ajust\'e9\loch\f39 \hich\f39 s suite \'e0\loch\f39 \hich\f39 un d\'e9\loch\f39 \hich\f39 nombrement des stocks effectu\'e9\loch\f39 \hich\f39 par des employ\'e9\loch\f39 \hich\f39 s comp\'e9\loch\f39 \hich\f39 tents \'e0\hich\af39\dbch\af31505\loch\f39 \hich\f39 diverses reprises durant l'ann\'e9\loch\f39 e. Les soldes de stocks n'incluent pas d'articles en consignation. \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid12734351\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid12734351 \hich\af39\dbch\af31505\loch\f39 Il n\hich\f39 \rquote \loch\f39 y avait pas d\hich\f39 \rquote \'e9\loch\f39 \hich\f39 v\'e8\loch\f39 \hich\f39 nement, condition ou changement dans les circonstances qui indiquent que les stocks destin\'e9\loch\f39 \hich\f39 s \'e0\loch\f39 \hich\f39 la consommation ne seront plus utilis\'e9\loch\f39 \hich\f39 s ou consomm\'e9\loch\f39 \hich\f39 s dans les op\'e9 \loch\f39 rations de l\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 clarante. \par }\pard\plain \ltrpar\s30\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af40\hich\af40\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100735d0000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100735d0000} \par }\pard\plain \ltrpar\s30\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af40\hich\af40\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 20.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Il n'y avait pas de privil\'e8\hich\af39\dbch\af31505\loch\f39 \hich\f39 ges ou de charges grevant les actifs de l'organisation d\'e9\loch\f39 \hich\f39 clarante ou d'actifs affect\'e9\loch\f39 s en garantie. \par }\pard\plain \ltrpar\s30\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af40\hich\af40\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01006e240000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff01006e240000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \tab \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 21.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Nous avons enregistr\'e9\loch\f39 \hich\f39 ou divulgu\'e9\loch\f39 \hich\f39 , le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant, tous les passifs et provisions sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es CC appropri\'e9\loch\f39 s. \par }\pard\plain \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \fi539\li28\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin28\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100c14e0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100c14e0000} \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 22.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les co\'fb\loch\f39 \hich\f39 ts et les obligations des r\'e9\loch\f39 \hich\f39 gimes de retraite et autres avantages futurs des employ\'e9\loch\f39 \hich\f39 s, ainsi que les actifs correspondants ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 termin\'e9\loch\f39 \hich\f39 s, comptabilis\'e9\loch\f39 \hich\f39 s et divulgu\'e9\loch\f39 s sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es CC appropri\'e9\loch\f39 \hich\f39 s conform\'e9\loch\f39 \hich\f39 ment aux Instructions en mati\'e8\loch\f39 \hich\f39 re de rapport pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 \hich\f39 s comptables et repr\'e9\loch\f39 \hich\f39 sentent la meilleure estimation de la direction des passifs et charges respectifs des r\'e9\loch\f39 gimes de retraite et autres avantage\hich\af39\dbch\af31505\loch\f39 \hich\f39 s futurs des employ\'e9\loch\f39 s. \par }\pard\plain \ltrpar\ql \fi-539\li567\ri0\sl120\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Plus particuli\'e8\loch\f39 rement\~: \par \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (a)\tab}}\pard\plain \ltrpar \s300\ql \fi-562\li1124\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin1124\itap0\pararsid15271636\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 tous les r \'e9\loch\f39 \hich\f39 gimes de retraite et autres avantages futurs des employ\'e9\loch\f39 s de l\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 \hich\f39 clarante et les dispositions de chaque r\'e9\loch\f39 \hich\f39 gime ont \'e9 \loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 enti\'e8\loch\f39 \hich\f39 rement communiqu\'e9\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11747797\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 {\*\bkmkstart _Hlk97713141}\hich\af39\dbch\af31505\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\bkmkend _Hlk97713141}\hich\af39\dbch\af31505\loch\f39 \hich\f39 et ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 actuariellement d\'e9\loch\f39 \hich\f39 termin\'e9\loch\f39 \hich\f39 s ou ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 estim\'e9\loch\f39 \hich\f39 s, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (b)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 nous avons ad\'e9\loch\f39 \hich\f39 quatement consid\'e9\loch\f39 \hich\f39 r\'e9\loch\f39 les qualifications de l\hich\f39 \rquote \hich\af39\dbch\af31505\loch\f39 actuaire. Nous n\hich\f39 \rquote \loch\f39 \hich\f39 avons pas donn\'e9\loch\f39 \hich\f39 ou fait donner des instructions \'e0\loch\f39 l\hich\f39 \rquote \loch\f39 \hich\f39 actuaire \'e0\loch\f39 l\hich\f39 \rquote \'e9\loch\f39 gard des valeurs ou montants obtenus dans une tentative d\hich\f39 \rquote \loch\f39 influencer son travail; par ailleurs, nous ne sommes pas au courant de situations qui ont eu un impact sur l\hich\f39 \rquote \loch\f39 \hich\f39 ind\'e9 \loch\f39 p\hich\af39\dbch\af31505\loch\f39 endance ou l\hich\f39 \rquote \loch\f39 \hich\f39 objectivit\'e9\loch\f39 de l\hich\f39 \rquote \loch\f39 actuaire; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (c)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 les d\'e9\loch\f39 \hich\f39 tails de toutes les modifications aux r\'e9\loch\f39 gimes jusqu\hich\f39 \rquote \loch\f39 au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ont \'e9\loch\f39 \hich\f39 galement \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9 \loch\f39 \hich\f39 termin\'e9\loch\f39 s; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (d)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 les donn\'e9\loch\f39 \hich\f39 es de base utilis\'e9\loch\f39 \hich\f39 es dans la pr\'e9\loch\f39 \hich\f39 paration de la valeur actuarielle des prestations de r\'e9\loch\f39 \hich\f39 gimes de retraite \'e0\loch\f39 \hich\f39 payer attribu \'e9\loch\f39 e aux services rendus au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 sont exhaustives et exactes; \par {\*\bkmkstart _Hlk133308278}{\*\protstart ffff010018660000}{\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \cs289\b\fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (e)\tab}}\pard \ltrpar\s300\ql \fi-567\li1134\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin1134\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 (veuillez choisir la d\'e9\loch\f39 \hich\f39 claration qui s'applique \'e0\loch\f39 votre organisation)}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li1134\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3935581\charrsid7354995 \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 tat entreprises\~:}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9731085 \hich\af39\dbch\af31505\loch\f39 L}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es obligations actuarielles au titre des r\'e9\loch\f39 gimes de retraite et autres avantages futurs au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 termin\'e9\loch\f39 \hich\f39 es conform\'e9\loch\f39 ment aux Normes internationales d\hich\f39 \rquote \loch\f39 \hich\f39 information financi\'e8\loch\f39 re (IFRS).}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3935581\charrsid7354995 \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 \hich\f39 s consolid\'e9\loch\f39 es adoptant les Normes comptables du secteur public (NCSP)\~:}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9731085 \hich\af39\dbch\af31505\loch\f39 L}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es obligations actuarielles au titre des r\'e9\loch\f39 gimes de retraite et autres avantages futurs au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 termin\'e9\loch\f39 \hich\f39 es conform\'e9\loch\f39 ment aux NCSP. \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3935581\charrsid7354995 {\*\bkmkend _Hlk133308278} \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 \hich\f39 s consolid\'e9\loch\f39 es adoptant les IFRS\~:}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9731085 \hich\af39\dbch\af31505\loch\f39 L}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es obligations actuarielles des r\'e9\loch\f39 \hich\f39 gimes de retraite capitalis\'e9\loch\f39 \hich\f39 s rapport\'e9\loch\f39 es sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es CC au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 termin\'e9\loch\f39 \hich\f39 es conform\'e9\loch\f39 ment aux NCSP. \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid15271636 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les obligations actuarielles au titre des r\'e9\loch\f39 \hich\f39 gimes de retraite non capitalis \'e9\loch\f39 \hich\f39 s et autres avantages futurs des employ\'e9\loch\f39 \hich\f39 s rapport\'e9\loch\f39 es sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es CC au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 termin\'e9\loch\f39 \hich\f39 es conform\'e9\loch\f39 ment aux }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 [veuillez ins\'e9\loch\f39 \hich\f39 rer le cadre r\'e9\loch\f39 \hich\f39 f\'e9\loch\f39 \hich\f39 rentiel comptable appropri\'e9 \loch\f39 ]}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 .]{\*\protend ffff010018660000} \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (f)\tab}}\pard\plain \ltrpar \s300\ql \fi-567\li1134\ri0\widctlpar\jclisttab\tx1134\wrapdefault\aspalpha\aspnum\faauto\ls4\ilvl3\adjustright\rin0\lin1134\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 les hypoth \'e8\loch\f39 \hich\f39 ses utilis\'e9\loch\f39 \hich\f39 es dans la d\'e9\loch\f39 \hich\f39 termination de la valeur actuarielle des prestations de r\'e9\loch\f39 \hich\f39 gimes de retraite \'e0\loch\f39 \hich\f39 payer attribu\'e9\loch\f39 e aux services rendus au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 repr\'e9\loch\f39 \hich\f39 sentent notre meilleure estimation de l'ensemble le plus probable de conditions touchant des \'e9\loch\f39 \hich\f39 v\'e9\loch\f39 \hich\f39 nements futurs. Les hypoth\'e8\loch\f39 \hich\f39 ses sont appropri\'e9\loch\f39 \hich\f39 es, coh\'e9\loch\f39 \hich\f39 rentes entre elles et coh\'e9\loch\f39 \hich\f39 rentes avec la m\'e9\loch\f39 \hich\f39 thode adopt\'e9\loch\f39 \hich\f39 e pour l'\'e9\loch\f39 valuation des actifs; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (g)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 les hypoth\'e8\loch\f39 ses sur lesquelles repose l\hich\f39 \rquote \'e9\loch\f39 \hich\f39 valuation actuarielle sont celles que la direction a demand\'e9\loch\f39 \hich\f39 es \'e0\loch\f39 {\*\protstart ffff010047750000} \hich\af39\dbch\af31505\loch\f39 [}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 nommer l\hich\f39 \rquote \loch\f39 actuaire}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ]{\*\protend ffff010047750000}\hich\af39\dbch\af31505\loch\f39 d\hich\f39 \rquote \loch\f39 \hich\f39 utiliser pour calculer les montants devant \'ea\loch\f39 \hich\f39 tre utilis\'e9\loch\f39 \hich\f39 s par la direction pour d\'e9\loch\f39 \hich\f39 terminer le co\'fb\hich\af39\dbch\af31505\loch\f39 \hich\f39 t des obligations au titre des prestations de retraite et pr\'e9\loch\f39 \hich\f39 senter les informations n\'e9\loch\f39 \hich\f39 cessaires dans les \'e9\loch\f39 tats financiers {\*\protstart ffff0100ef390000}\hich\af39\dbch\af31505\loch\f39 [}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 consolid\'e9\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ]{\*\protend ffff0100ef390000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 conform\'e9\loch\f39 \hich\f39 ment aux Instructions en mati\'e8 \loch\f39 \hich\f39 re de rapport pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 s comptables; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (h)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 les \'e9\loch\f39 \hich\f39 valuations actuarielles pour fin comptable incorporent les meilleures estimations de la direction. Toutes les hypoth\'e8\loch\f39 \hich\f39 ses actuarielles et les m\'e9\loch\f39 \hich\f39 thodes utilis\'e9\loch\f39 \hich\f39 es pour mesurer les co\'fb\loch\f39 \hich\f39 ts au titre des r\'e9\loch\f39 gimes de retraite et autres avantages futurs des emp\hich\af39\dbch\af31505\loch\f39 \hich\f39 loy\'e9\loch\f39 \hich\f39 es sont appropri\'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid468915\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 e}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 s dans les circonstances; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (i)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 pour parvenir \'e0\loch\f39 \hich\f39 ces hypoth\'e8\loch\f39 ses, la direction a obtenu les conseils de }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100b4130000}\hich\af39\dbch\af31505\loch\f39 [l\hich\f39 \rquote \loch\f39 \hich\f39 actuaire expert qui a permis de d\'e9\loch\f39 terminer les meilleures estimations]}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff0100b4130000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 , mais elle en assume la responsabilit\'e9\loch\f39 ; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (j)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 l'extrapolation de la valeur actuarielle des prestations de r\'e9\loch\f39 \hich\f39 gimes de retraite \'e0\loch\f39 payer au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid14768113 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 de la date des plus r\'e9\loch\f39 \hich\f39 centes \'e9\loch\f39 valuations {\*\protstart ffff010017280000}\hich\af39\dbch\af31505\loch\f39 (31\~mars\~20XX) {\*\protend ffff010017280000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 pr\'e9\loch\f39 \hich\f39 par\'e9\loch\f39 \hich\f39 e correctement en utilisant les donn\'e9\loch\f39 \hich\f39 es de base qui sont exhaustives et exactes. Toutes les hypoth\'e8\loch\f39 \hich\f39 ses utilis\'e9\loch\f39 \hich\f39 es dans la pr\'e9\loch\f39 \hich\f39 paration de ces \'e9 \loch\f39 \hich\f39 valuations, ainsi que les \'e9\loch\f39 \hich\f39 v\'e9\loch\f39 \hich\f39 nements qui se sont produits durant la p\'e9\loch\f39 riode d'extrapolation qui pourr\hich\af39\dbch\af31505\loch\f39 \hich\f39 aient affecter d'une mani\'e8 \loch\f39 \hich\f39 re appr\'e9\loch\f39 \hich\f39 ciable la valeur actuarielle des prestations de r\'e9\loch\f39 \hich\f39 gimes de pensions \'e0\loch\f39 \hich\f39 payer attribu\'e9\loch\f39 e aux services rendus au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7612801 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 correctement refl\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s dans la d\'e9\loch\f39 \hich\f39 termination de ces prestations \'e0\loch\f39 payer;}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (k)\tab}}\pard \ltrpar \s300\ql \fi-567\li1134\ri0\widctlpar\jclisttab\tx1134\wrapdefault\aspalpha\aspnum\faauto\ls14\adjustright\rin0\lin1134\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 aucun \'e9\loch\f39 \hich\f39 v\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 nement qui pourrait affecter d'une mani\'e8\loch\f39 \hich\f39 re appr\'e9\loch\f39 \hich\f39 ciable la valeur actuarielle des prestations de r\'e9\loch\f39 \hich\f39 gimes de retraite \'e0\loch\f39 \hich\f39 payer attribu\'e9\loch\f39 e aux services rendus au }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7612801 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ne s'est produit apr\'e8\loch\f39 s le }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7612801 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (l)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 tous les actifs du r\'e9\loch\f39 \hich\f39 gime ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 divulgu\'e9\loch\f39 s sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es CC appropri\'e9\loch\f39 s; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (m)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 l'organisation d\'e9\loch\f39 \hich\f39 clarante poss\'e8\loch\f39 \hich\f39 de les titres appropri\'e9\loch\f39 s de tous ces actifs; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (n)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 les actifs du r\'e9\loch\f39 \hich\f39 gime de retraite sont \'e9\loch\f39 \hich\f39 valu\'e9\loch\f39 \hich\f39 s conform\'e9\loch\f39 ment au {\*\protstart ffff0100f3280000}\hich\af39\dbch\af31505\loch\f39 [}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 veuillez ins\'e9\loch\f39 \hich\f39 rer le cadre r\'e9\loch\f39 \hich\f39 f\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 rentiel comptable appropri\'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ];}{\rtlch\fcs1 \af1\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff0100f3280000} \par {\*\protstart ffff0100bf620000}{\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \cs289\b\fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (o) \tab}}\pard \ltrpar\s300\ql \fi-567\li1134\ri0\widctlpar\jclisttab\tx360\wrapdefault\aspalpha\aspnum\faauto\ls14\adjustright\rin0\lin1134\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ({\*\bkmkstart _Hlk133242989}\hich\af39\dbch\af31505\loch\f39 \hich\f39 veuillez choisir la d\'e9\loch\f39 \hich\f39 claration qui s'applique \'e0\loch\f39 votre organisation{\*\bkmkend _Hlk133242989}\hich\af39\dbch\af31505\loch\f39 )}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s300\ql \li1134\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid7354995\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid4607819\charrsid7354995 \par }\pard\plain \ltrpar\ql \li1134\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 tat entreprises\~:}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5647870 \hich\af39\dbch\af31505\loch\f39 L}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es ajustements d\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 coulant de modifications apport\'e9\loch\f39 \hich\f39 es aux hypoth\'e8\loch\f39 \hich\f39 ses et les gains et pertes actuariels et les ajustements d\'e9\loch\f39 \hich\f39 coulant de modifications apport\'e9\loch\f39 \hich\f39 es aux r\'e9\loch\f39 \hich\f39 gimes ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 s conform\'e9\loch\f39 ment aux IFRS. }{\rtlch\fcs1 \af0\afs10 \ltrch\fcs0 \f39\fs10\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid8337407\charrsid7354995 \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 \hich\f39 s consolid\'e9\loch\f39 es adoptant les NCSP\~:}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5647870 \hich\af39\dbch\af31505\loch\f39 L}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es ajustements d\'e9\loch\f39 \hich\f39 coulant de modifications apport\'e9\loch\f39 \hich\f39 es aux hypoth\'e8\loch\f39 \hich\f39 ses et les gains et pertes actuariels et les ajustements d\'e9\loch\f39 \hich\f39 coulant de modifications apport\'e9\loch\f39 \hich\f39 es aux r\'e9\loch\f39 \hich\f39 gimes ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 s conform\'e9\loch\f39 ment aux NCSP. \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid8337407\charrsid7354995 \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 \hich\f39 s consolid\'e9\loch\f39 es adoptant les IFRS\~:}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5647870 \hich\af39\dbch\af31505\loch\f39 L}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es ajustements d\'e9\loch\f39 \hich\f39 coulant de modifications apport\'e9\loch\f39 \hich\f39 es aux hypoth\'e8\loch\f39 \hich\f39 ses et les gains et pertes actuariels et les ajustements d\'e9\loch\f39 \hich\f39 coulant de modifications apport\'e9\loch\f39 \hich\f39 es aux r\'e9\loch\f39 \hich\f39 gimes ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 s conform\'e9\loch\f39 ment aux (NCSP }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ou}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 exigences des }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid3494825 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Instructions en mati\'e8\loch\f39 \hich\f39 re de rapport pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 s comptables). {\*\protend ffff0100bf620000} \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid4607819\charrsid3494825 \par }\pard \ltrpar\ql \fi-567\li1134\ri0\widctlpar\jclisttab\tx1134\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid3494825 {\*\protstart ffff0100eb570000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9 \loch\f39 ant.]{\*\protend ffff0100eb570000}\hich\af39\dbch\af31505\loch\f39 \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid5251944\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 23.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Tous les montants significatifs de revenus report\'e9\loch\f39 \hich\f39 s correspondant \'e0\loch\f39 \hich\f39 la d\'e9\loch\f39 finition d\hich\f39 \rquote \loch\f39 \hich\f39 un passif ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 correctement comptabilis\'e9\loch\f39 s dans les livres et les registres. \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid5251944\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid14164377\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01002b7f0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff01002b7f0000}\hich\af39\dbch\af31505\loch\f39 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid5251944\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 24.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Nous n'avons aucun plan ni aucune intention qui pourrait avoir une incidence significative sur la valeur comptable ou le classement des actifs et des passifs qui ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 communiqu\'e9\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2640701\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 {\*\bkmkstart _Hlk97713660}\hich\af39\dbch\af31505\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\bkmkend _Hlk97713660}\hich\af39\dbch\af31505\loch\f39 dans les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es CC (par exemple, vendre l'entreprise ou cesser les op\'e9\loch\f39 rations). \par }\pard\plain \ltrpar\ql \li0\ri0\sl120\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \fi567\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100fb4d0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100fb4d0000}\hich\af39\dbch\af31505\loch\f39 \par }\pard \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9728228 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 25.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Tous les titres et autres actifs financiers qui sont contr\'f4\loch\f39 \hich\f39 l\'e9\loch\f39 s par l\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 \hich\f39 clarante ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 d\'e9 \loch\f39 \hich\f39 clar\'e9\loch\f39 s dans les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es CC. \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11883161\charrsid7354995 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Tous les revenus d'investissements gagn\'e9\loch\f39 \hich\f39 s durant l'ann\'e9\loch\f39 \hich\f39 e ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 s dans les comptes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid12611140\charrsid8725324 \hich\af0\dbch\af31505\loch\f0 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid12611140\charrsid12611140 \hich\af39\dbch\af31505\loch\f39 et tout produit d\hich\f39 \rquote \loch\f39 \hich\f39 int\'e9\loch\f39 \hich\f39 r\'ea\loch\f39 \hich\f39 ts a \'e9 \loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 selon la m\'e9\loch\f39 thode du taux d\hich\f39 \rquote \loch\f39 \hich\f39 int\'e9\loch\f39 \hich\f39 r\'ea\loch\f39 t effectif}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 . \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11883161\charrsid7354995 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \loch\af39\dbch\af31505\hich\f39 \'c0\loch\f39 notre connaissance, il n\hich\f39 \rquote \loch\f39 \hich\f39 y a pas de preuves objectives de d\'e9\loch\f39 \hich\f39 pr\'e9\loch\f39 \hich\f39 ciation qui r\'e9\loch\f39 sulte de la comptabilisation d\hich\f39 \rquote \loch\f39 une perte de valeur sur tout investissement. \par }\pard\plain \ltrpar\ql \fi-539\li567\ri0\sl120\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100fa520000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100fa520000} \par }\pard\plain \ltrpar\s300\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 26.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Toutes les charges encourues durant l'ann\'e9\loch\f39 \hich\f39 e ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis \'e9\loch\f39 es dans les comptes. \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100080b0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100080b0000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 27.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Toutes les op\'e9\loch\f39 \hich\f39 rations non-mon\'e9\loch\f39 \hich\f39 taires ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 es et divulgu\'e9\loch\f39 \hich\f39 es dans les informations financi\'e8\loch\f39 \hich\f39 res conform\'e9\loch\f39 ment au }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid13114448 {\*\protstart ffff0100ef2a0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [veuillez ins\'e9\loch\f39 \hich\f39 rer le cadre r\'e9\loch\f39 \hich\f39 f\'e9\loch\f39 \hich\f39 rentiel comptable appropri\'e9\loch\f39 ].}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff0100ef2a0000} \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid5251944\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100b14a0000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100b14a0000} \par }\pard \ltrpar\ql \li360\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 28.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Depuis le }{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10899906\charrsid7354995 {\*\protstart ffff010057470000}\hich\af39\dbch\af31505\loch\f39 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7612801 \hich\af39\dbch\af31505\loch\f39 6}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid13114448 \hich\af39\dbch\af31505\loch\f39 \hich\f39 (ou depuis la date de la derni\'e8\loch\f39 \hich\f39 re v\'e9\loch\f39 rification)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 {\*\protend ffff010057470000}\hich\af0\dbch\af31505\loch\f0 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 et jusqu'\'e0\loch\f39 \hich\f39 la date de la pr\'e9\loch\f39 \hich\f39 sente lettre, aucun \'e9\loch\f39 \hich\f39 v\'e9\loch\f39 \hich\f39 nement n'est survenu, ni aucune l\'e9\loch\f39 \hich\f39 gislation, r \'e8\loch\f39 \hich\f39 glement ou directive nouvelle ou modifi\'e9\loch\f39 \hich\f39 e, \'e0\loch\f39 \hich\f39 l'exception de ceux d\'e9\loch\f39 \hich\f39 crits dans les \'e9\loch\f39 \hich\f39 tats financiers ou les notes aff\'e9\loch\f39 \hich\f39 rentes, qui devraient \'ea\loch\f39 \hich\f39 tre pr\'e9\loch\f39 \hich\f39 sent\'e9\loch\f39 s ou d\hich\af39\dbch\af31505\loch\f39 \hich\f39 ivulgu\'e9\loch\f39 \hich\f39 s dans les \'e9\loch\f39 \hich\f39 tats financiers consolid\'e9\loch\f39 \hich\f39 s v\'e9\loch\f39 \hich\f39 rifi\'e9\loch\f39 \hich\f39 s du gouvernement du Canada ou dans les rapports suppl\'e9\loch\f39 mentaires du gouvernement du Canada. \par }\pard \ltrpar\s300\ql \fi-539\li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 En outre, nous reconnaissons que, dans le cas de tout \'e9\loch\f39 \hich\f39 v\'e9\loch\f39 \hich\f39 nement subs\'e9\loch\f39 \hich\f39 quent ayant une incidence importante apr\'e8\hich\af39\dbch\af31505\loch\f39 \hich\f39 s la date de la pr\'e9 \loch\f39 \hich\f39 sente lettre, nous avons la responsabilit\'e9\loch\f39 \hich\f39 d'en informer le Secr\'e9\loch\f39 \hich\f39 tariat du Conseil du Tr\'e9\loch\f39 \hich\f39 sor afin d'obtenir une orientation ainsi que le receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 \hich\f39 ral aux fins de la soumission d'une Lettre de d\'e9\loch\f39 \hich\f39 claration \'e0\loch\f39 \hich\f39 jour, jusqu'\'e0\loch\f39 \hich\f39 l'ach\'e8\loch\f39 vement\hich\af39\dbch\af31505\loch\f39 \hich\f39 des \'e9 \loch\f39 \hich\f39 tats financiers consolid\'e9\loch\f39 \hich\f39 s du gouvernement du Canada, dont la date pr\'e9\loch\f39 vue est le }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid8725324 \hich\af39\dbch\af31505\loch\f39 8}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11290723 \hich\af39\dbch\af31505\loch\f39 septembre}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10175297 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1513405 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7612801 \hich\af39\dbch\af31505\loch\f39 6}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 , et jusqu'\'e0\loch\f39 \hich\f39 la date o\'f9\loch\f39 \hich\f39 ceux-ci seront d\'e9\loch\f39 \hich\f39 pos\'e9\loch\f39 \hich\f39 s \'e0\loch\f39 la Chambre des communes. \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01007a5c0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff01007a5c0000} \par \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 29.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante n'est au courant d'aucun renseignement non divulgu\'e9\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 \hich\f39 ral et au v\'e9\loch\f39 \hich\f39 rificateur externe et pouvant avoir une incidence sur les \'e9\loch\f39 \hich\f39 tats financiers consolid\'e9\loch\f39 \hich\f39 s du gouvernement du Canada ou sur l'opinion du v\'e9\loch\f39 \hich\f39 rificateur g\'e9\loch\f39 \hich\f39 n\'e9 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ral \'e0\loch\f39 leur sujet. \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100102a0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100102a0000} \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9728228\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9728228 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 30.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante comprend que la pr\'e9\loch\f39 \hich\f39 vention et la d\'e9\loch\f39 \hich\f39 tection d'erreurs et de fraudes sont principalement sa responsabilit\'e9\loch\f39 \hich\f39 et qu'elles ne seront pas n\'e9\loch\f39 \hich\f39 cessairement d\'e9\loch\f39 \hich\f39 tect\'e9\loch\f39 \hich\f39 es par le v\'e9\loch\f39 \hich\f39 rificateur externe, m\'ea\loch\f39 \hich\f39 me s'il y a un montant mat\'e9\loch\f39 riel encouru. \par }\pard \ltrpar\s300\ql \fi-539\li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante admet prendre la responsabilit\'e9\loch\f39 \hich\f39 de concevoir, d'implanter et de maintenir des contr\'f4\loch\f39 \hich\f39 les internes qui ont \'e9 \loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 con\'e7\loch\f39 \hich\f39 us pour pr\'e9\loch\f39 \hich\f39 venir et d\'e9\loch\f39 tecter toute fraude ou erreur. \par }\pard \ltrpar\s300\ql \fi-539\li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 En outre, nous avons communiqu\'e9\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 \hich\f39 ral les r\'e9\loch\f39 sult\hich\af39\dbch\af31505\loch\f39 \hich\f39 ats de notre appr\'e9 \loch\f39 \hich\f39 ciation du risque que les documents financiers puissent contenir des inexactitudes importantes r\'e9\loch\f39 \hich\f39 sultant de fraudes et nous avons d\'e9\loch\f39 \hich\f39 termin\'e9\loch\f39 \hich\f39 que ce risque \'e9 \loch\f39 tait }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01001e490000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 (faible, mod\'e9\loch\f39 \hich\f39 r\'e9 \loch\f39 \hich\f39 , \'e9\loch\f39 \hich\f39 lev\'e9\loch\f39 )}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff01001e490000}\hich\af39\dbch\af31505\loch\f39 . \par }\pard \ltrpar\s300\ql \fi-539\li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01001d730000}\hich\af39\dbch\af31505\loch\f39 Veuillez choisir une des phrases suivantes\~: }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11883161\charrsid7354995 \par \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f37\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af37\dbch\af31505\loch\f37 [}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante n'a pas connaissance de fraudes, av\'e9\loch\f39 \hich\f39 r\'e9\loch\f39 \hich\f39 es ou soup\'e7\loch\f39 \hich\f39 onn\'e9\loch\f39 \hich\f39 es, impliquant des membres de la direction, des employ\'e9\loch\f39 \hich\f39 s qui jouent un r\'f4\loch\f39 \hich\f39 le significatif en mati\'e8\loch\f39 \hich\f39 re de contr\'f4 \hich\af39\dbch\af31505\loch\f39 \hich\f39 le interne ou d'autres personnes, dans les cas o\'f9\loch\f39 \hich\f39 la fraude pourrait avoir un effet non n\'e9\loch\f39 gligeable sur l\hich\f39 \rquote \loch\f39 \hich\f39 information financi\'e8\loch\f39 re de l'organisation.] }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11883161\charrsid7354995 \par \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ou }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11883161\charrsid7354995 \par \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 [Nous avons eu connaissance d\hich\f39 \rquote \loch\f39 \hich\f39 un (des) cas de fraude av\'e9\loch\f39 \hich\f39 r\'e9\loch\f39 \hich\f39 e(s) ou soup\'e7\loch\f39 \hich\f39 onn\'e9\loch\f39 \hich\f39 e(s) impliquant la direction, les employ\'e9\loch\f39 \hich\f39 s qui jouent un r\'f4\loch\f39 \hich\f39 le significatif en mati\'e8\loch\f39 \hich\f39 re de contr\'f4\loch\f39 \hich\f39 le interne ou d'autres personnes, dans les cas o\'f9\loch\f39 la fraude pourrait avoir un effet n\hich\af39\dbch\af31505\loch\f39 \hich\f39 on n\'e9\loch\f39 gligeable sur l\hich\f39 \rquote \loch\f39 \hich\f39 information financi\'e8\loch\f39 \hich\f39 re de l'organisation. Les d\'e9\loch\f39 tails de la}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9705629\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (les) fraude(s) sont\hich\af39\dbch\af31505\loch\f39 les suivants\~\hich\f39 : (fournissez les d\'e9 \loch\f39 tails).]{\*\protend ffff01001d730000}\hich\af39\dbch\af31505\loch\f39 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid6238056\charrsid7354995 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100f85a0000}\hich\af39\dbch\af31505\loch\f39 Veuillez choisir une des phrases suivantes\~: }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11883161\charrsid7354995 \par \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f37\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af37\dbch\af31505\loch\f37 [}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante n'a pas connaissance d'all\'e9\loch\f39 \hich\f39 gations ou de soup\'e7\loch\f39 \hich\f39 ons de fraude concernant les documents financiers de l'entit\'e9\loch\f39 \hich\f39 , port\'e9\loch\f39 \hich\f39 s \'e0\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9705629\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 sa}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 connaissance par des employ\'e9\loch\f39 \hich\f39 s, d'anciens employ\'e9\loch\f39 \hich\f39 s, des analystes, des repr\'e9\loch\f39 \hich\f39 sentants d'autorit\'e9\loch\f39 \hich\f39 s de r\'e9\loch\f39 glementation ou d'autres personnes.]}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9705838 \par \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ou }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11883161\charrsid7354995 \par \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 [L'organisation d\'e9\loch\f39 \hich\f39 clarante a inform\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 de toutes les informations relatives \'e0\loch\f39 \hich\f39 des all\'e9\loch\f39 \hich\f39 gations de fraude ou tout soup\'e7\loch\f39 \hich\f39 on de fraude concernant les documents financiers, port\'e9\loch\f39 \hich\f39 es \'e0\loch\f39 } {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid8196318\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 sa }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 connaissance par des employ\'e9\loch\f39 \hich\f39 s, d'anciens employ\'e9\loch\f39 \hich\f39 s, des analystes, des repr\'e9\loch\f39 \hich\f39 sentants d'autorit\'e9\loch\f39 \hich\f39 s de r\'e9\loch\f39 glementation ou d'autres personnes\~\hich\f39 : (fournissez les d\'e9\loch\f39 tails).]{\*\protend ffff0100f85a0000}\hich\af39\dbch\af31505\loch\f39 \par \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01009f510000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11883161 {\*\protend ffff01009f510000} \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9705838\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 31.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante a communiqu\'e9\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 \hich\f39 ral tous les cas effectifs ou potentiels de non-conformit\'e9\loch\f39 \hich\f39 par rapport aux textes l \'e9\loch\f39 \hich\f39 gaux et r\'e9\loch\f39 \hich\f39 glementaires dont les cons\'e9\loch\f39 \hich\f39 quences devraient \'ea\loch\f39 \hich\f39 tre prises en consid\'e9\loch\f39 \hich\f39 ration lors de l'\'e9\loch\f39 tablissement de l'inf \hich\af39\dbch\af31505\loch\f39 \hich\f39 ormation financi\'e8\loch\f39 re. \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010067370000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\dbch\af0\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff010067370000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 32.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 clarante n\hich\f39 \rquote \loch\f39 a connaissance d\hich\f39 \rquote \loch\f39 \hich\f39 aucun des \'e9\loch\f39 \hich\f39 l\'e9\loch\f39 ments suivants :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (a)\tab}}\pard\plain \ltrpar \s300\ql \fi-562\li1124\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\adjustright\rin0\lin1124\itap0\pararsid3150911\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 tout acte illicite ou probablement illicite incluant ceux commis par les administrateurs, les agents ou les employ\'e9\loch\f39 \hich\f39 s de l'organisation d\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 clarante agissant en son nom. (Nous avons inform \'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16597803\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 {\*\bkmkstart _Hlk97715113}\hich\af39\dbch\af31505\loch\f39 \hich\f39 le receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\bkmkend _Hlk97715113}\hich\af39\dbch\af31505\loch\f39 \hich\f39 de tous les faits reli\'e9\loch\f39 \hich\f39 s \'e0\loch\f39 \hich\f39 des actes illicites ou d'actes identifi\'e9\loch\f39 \hich\f39 s comme \'e9\loch\f39 tant probablement illicites.);}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (b)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 tout conflit d'int\'e9\loch\f39 \hich\f39 r\'ea\loch\f39 t impliquant }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100332b0000}\hich\af39\dbch\af31505\loch\f39 (nom de l'organisation)}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 {\*\protend ffff0100332b0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 o\'f9\loch\f39 il a, directement ou indirectement, conclu tout achat, vente ou toute autre transaction avec un parlementaire, un membre du conseil, un membre de la haute direction, un gestionnaire, ou avec une organisation dans laquelle une de ces personnes a eu un i \hich\af39\dbch\af31505\loch\f39 \hich\f39 nt\'e9\loch\f39 \hich\f39 r\'ea\loch\f39 t direct ou indirect;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (c)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 pots-de-vin ou profits frauduleux accord\'e9\loch\f39 \hich\f39 s ou accept\'e9\loch\f39 s; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (d)\tab}\hich\af39\dbch\af31505\loch\f39 trafic d'influence;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (e)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 affaires incompatibles avec la charte de la soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 ;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (f)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 perte d'argent ou de biens r\'e9\loch\f39 \hich\f39 sultant de d\'e9\loch\f39 \hich\f39 tournements de fonds, d'actes frauduleux ou d'omissions d'un cadre de la soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 ;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (g)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 toute irr\'e9\loch\f39 \hich\f39 gularit\'e9\loch\f39 \hich\f39 impliquant des membres de la direction ou des salari\'e9\loch\f39 \hich\f39 s qui jouent un r\'f4\loch\f39 \hich\f39 le significatif dans le syst\'e8\loch\f39 \hich\f39 me de contr\'f4\loch\f39 \hich\f39 les internes, ni d'aucune autre irr\'e9\loch\f39 \hich\f39 gularit\'e9\loch\f39 \hich\f39 impliquant d'autres salari \'e9\loch\f39 \hich\f39 s qui pourrait avoir un effet important sur les \'e9\loch\f39 tat\hich\af39\dbch\af31505\loch\f39 s financiers; \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (h)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 toute communication des organismes r\'e9\loch\f39 \hich\f39 glementaires au sujet du manque de conformit\'e9\loch\f39 \hich\f39 aux lois ou aux r\'e8\loch\f39 \hich\f39 glements qui pourraient avoir une incidence mat\'e9\loch\f39 rielle sur les renseignements pour inclusion dans les }{\rtlch\fcs1 \ai\af0\afs22 \ltrch\fcs0 \cs288\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Comptes publics du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 .}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862 \par }\pard \ltrpar\s300\ql \li1124\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1124\itap0\pararsid15271636\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid15271636\charrsid7354995 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9705838\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01001c0a0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff01001c0a0000} \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid10371543 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543\charrsid10371543 \hich\af39\dbch\af31505\loch\f39 Note :\tab \hich\f39 Les d\'e9\loch\f39 \hich\f39 clarations num\'e9\loch\f39 ros 1}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543 \hich\af39\dbch\af31505\loch\f39 9}{ \rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543\charrsid10371543 \hich\af39\dbch\af31505\loch\f39 \hich\f39 \'e0\loch\f39 }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543 \hich\af39\dbch\af31505\loch\f39 32}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543\charrsid10371543 \hich\af39\dbch\af31505\loch\f39 \hich\f39 sont obligatoires pour toutes les organisations d\'e9\loch\f39 clarantes.}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543\charrsid7354995 \par }\pard \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9728228 \page \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid10294799\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 33.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10294799\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 Nous {\*\bkmkstart _Hlk94686936}\hich\af39\dbch\af31505\loch\f39 \hich\f39 avons divulgu\'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11931335\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11931335\charrsid7354995 {\*\bkmkstart _Hlk97715320}\hich\af39\dbch\af31505\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10294799\charrsid5251944 {\*\bkmkend _Hlk97715320}\hich\af39\dbch\af31505\loch\f39 \hich\f39 l'identit\'e9\loch\f39 \hich\f39 de nos parties li\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 es et toutes les relations et transactions entre parties li\'e9\loch\f39 \hich\f39 es dont nous avons connaissance et nous confirmons que toutes les transactions avec des parties li\'e9\loch\f39 \hich\f39 es ont \'e9\loch\f39 \hich\f39 t\'e9 \loch\f39 \hich\f39 correctement enregistr\'e9\loch\f39 \hich\f39 es et divulgu\'e9\loch\f39 \hich\f39 es de mani\'e8\loch\f39 \hich\f39 re ad\'e9\loch\f39 quate sur le formulaire CC-9 : }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11565857\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Op\'e9\loch\f39 \hich\f39 rations entre apparent\'e9\loch\f39 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid10294799\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 \hich\f39 , comme l'exige le Manuel de comptabilit\'e9\loch\f39 de CPA Canada pour le secteur public, chapitre SP 2200}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11565857\charrsid5251944 {\*\bkmkend _Hlk94686936}.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100b8110000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100b8110000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid11032862 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Note\~:\tab \hich\f39 La d\'e9\loch\f39 \hich\f39 claration num\'e9\loch\f39 ro }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 3}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351 \hich\af39\dbch\af31505\loch\f39 3}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 est obligatoire seulement pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat consolid\'e9\loch\f39 \hich\f39 es et autres entit\'e9\loch\f39 \hich\f39 s consolid \'e9\loch\f39 es. \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\*\protstart ffff010062450000}{\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 34.\tab} }\pard\plain \ltrpar\s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 Veuillez choisir une des phrases suivantes}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid13114448 \~}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 : }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid1313524\charrsid5251944 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid1313524\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1313524\charrsid7354995 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 [}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Aucune garantie n'a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 donn\'e9\loch\f39 \hich\f39 e par l'organisation d\'e9\loch\f39 clarante et au\hich\af39\dbch\af31505\loch\f39 \hich\f39 cune garantie n'\'e9\loch\f39 \hich\f39 tait en vigueur \'e0\loch\f39 aucun moment pendant l'exercice ou par la suite.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ]}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1313524\charrsid7354995 \par \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ou }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1313524\charrsid7354995 \par \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13596665\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Toutes garanties ayant potentiellement un impact significatif sur les \'e9\loch\f39 \hich\f39 tats financiers ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 es et divulgu\'e9\loch\f39 \hich\f39 es de fa\'e7\loch\f39 \hich\f39 on appropri\'e9\loch\f39 e sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es CC.]{\*\protend ffff010062450000} \par }\pard\plain \ltrpar\ql \li66\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin66\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01008b7a0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff01008b7a0000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid11032862 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Note\~:\tab }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 La d\'e9\loch\f39 \hich\f39 claration num\'e9 \loch\f39 ro }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 3}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351 \hich\af39\dbch\af31505\loch\f39 4}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 est obligatoire pour toutes les organisations d\'e9\loch\f39 clarantes. \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid11032862 {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Note\~:\tab }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les d\'e9\loch\f39 \hich\f39 clarations suivantes, num\'e9\loch\f39 \hich\f39 rot\'e9\loch\f39 es }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid12734351\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 3}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid12734351 \hich\af39\dbch\af31505\loch\f39 5}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 , }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid12734351\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 3}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid12734351 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 , et 3}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid12734351 \hich\af39\dbch\af31505\loch\f39 7}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 s'appliquent seulement aux soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 \hich\f39 tat exer\'e7\loch\f39 ant un pouvoir en vertu de l'article 33 de la LGFP (veuillez consulter l'annexe\~ \hich\f39 B de la Lettre de d\'e9\loch\f39 \hich\f39 claration des soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 s comptables).}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862 \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16215176 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 35.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 \hich\f39 clarante a respect\'e9\loch\f39 \hich\f39 toutes les exigences l\'e9\loch\f39 \hich\f39 gislatives concernant la conclusion d'op\'e9\loch\f39 \hich\f39 rations financi\'e8\loch\f39 \hich\f39 res, y compris celles qui se rapportent aux cr\'e9\loch\f39 \hich\f39 diteurs \'e0\loch\f39 \hich\f39 la fin de l'exercice, et toutes ces op\'e9\loch\f39 \hich\f39 rations ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 fid\'e8\loch\f39 \hich\f39 lement comptabilis\'e9\loch\f39 es,\hich\af39\dbch\af31505\loch\f39 \hich\f39 au besoin, conform\'e9\loch\f39 ment aux }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \hich\af0\dbch\af31505\loch\f0 \hich\f0 Lois de cr\'e9\loch\f0 dits}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 et d'autres lois en vigueur, y compris aux plafonds prescrits dans ces lois. \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100650e0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100650e0000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9728228 \page \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 36.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Tous les comptes \'e0\loch\f39 \hich\f39 fins d\'e9\loch\f39 \hich\f39 termin\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 es, autres passifs et toute dette non \'e9\loch\f39 chue\~: \par }\pard\plain \ltrpar\ql \li0\ri0\sl120\slmult1\widctlpar\jclisttab\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (a)\tab}}\pard \ltrpar\ql \fi-562\li1124\ri0\widctlpar \jclisttab\tx1134\wrapdefault\aspalpha\aspnum\faauto\ls9\adjustright\rin0\lin1124\itap0\pararsid15271636 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 coulent des pouvoirs pr\'e9\loch\f39 \hich\f39 vus dans les textes l\'e9\loch\f39 \hich\f39 gislatifs appropri\'e9\loch\f39 s; \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 (b)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 repr \'e9\loch\f39 \hich\f39 sentent des dettes envers des tiers ne faisant pas partie du gouvernement du Canada \'e0\loch\f39 \hich\f39 titre d'entit\'e9\loch\f39 comptable. \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \fi567\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7354995 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100b66e0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100b66e0000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11565857\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 37.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11565857\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les dettes contract\'e9\loch\f39 \hich\f39 es avant la fin de l'exercice financier pour des travaux ex\'e9\loch\f39 \hich\f39 cut\'e9\loch\f39 \hich\f39 s, des biens re\'e7\loch\f39 \hich\f39 us ou des services rendus, ou r\'e9\loch\f39 \hich\f39 sultant d'arrangements contractuels ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 correctement comptabilis\'e9\loch\f39 es }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3755274\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 et d\'e9\loch\f39 \hich\f39 clar\'e9\loch\f39 \hich\f39 es dans les formulaires CC appropri\'e9\loch\f39 s.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100cb3b0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100cb3b0000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13596665 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid1207258 \hich\af39\dbch\af31505\loch\f39 38.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1207258 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les instruments financiers d \'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 s }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid1207258\charrsid9582512 {\*\protstart ffff0100da790000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 (veuillez choisir la d\'e9\loch\f39 \hich\f39 claration qui s'applique \'e0\loch\f39 votre organisation)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs289\b\lang3084\langfe1033\langnp3084\insrsid1207258\delrsid4868123\charrsid5251944 \hich\af0\dbch\af31505\loch\f0 } {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid4868123\charrsid5251944 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid1207258\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1207258 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11288258\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11288258\charrsid5797134 {\*\bkmkstart _Hlk133308400}\hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 tat entreprises :}{ \rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11288258\charrsid11288258 \hich\af39\dbch\af31505\loch\f39 les }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11288258 \hich\af39\dbch\af31505\loch\f39 \hich\f39 instruments financiers d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 \hich\f39 s ont \'e9\loch\f39 \hich\f39 t\'e9}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11739038 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11739038\charrsid11739038 \hich\af39\dbch\af31505\loch\f39 \hich\f39 enregistr\'e9\loch\f39 \hich\f39 s et divulgu\'e9\loch\f39 \hich\f39 s de fa\'e7\loch\f39 \hich\f39 on appropri\'e9\loch\f39 e}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11739038 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11288258\charrsid11288258 \hich\af39\dbch\af31505\loch\f39 \hich\f39 conform\'e9\hich\af39\dbch\af31505\loch\f39 ment aux Normes internationales d\hich\f39 \rquote \loch\f39 \hich\f39 information financi\'e8\loch\f39 re (IFRS) \par \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid5797134\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11288258\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 \hich\f39 s consolid\'e9\loch\f39 es :}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11288258\charrsid11288258 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid1207258\charrsid4868123 \par {\*\bkmkstart _Hlk130209481}{\*\bkmkend _Hlk133308400}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\lang1036\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 (a)\tab}}\pard\plain \ltrpar\ql \fi-360\li720\ri0\widctlpar\jclisttab\tx720\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin720\itap0\pararsid15271636 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 \hich\f39 les m\'e9 \loch\f39 \hich\f39 thodes de mesure, y compris les hypoth\'e8\hich\af39\dbch\af31505\loch\f39 \hich\f39 ses connexes, et les divulgations relatives \'e0\loch\f39 \hich\f39 la d\'e9\loch\f39 \hich\f39 termination de la juste valeur sont compl\'e8 \loch\f39 \hich\f39 tes, appropri\'e9\loch\f39 \hich\f39 es et ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 uniform\'e9\loch\f39 \hich\f39 ment appliqu\'e9\loch\f39 es}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid11893902 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\lang1036\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp1036\insrsid13782597 \hich\af39\dbch\af31505\loch\f39 (b)\tab}}\pard\plain \ltrpar\s300\ql \fi-360\li720\ri0\widctlpar \jclisttab\tx720\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin720\itap0\pararsid15271636\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid13782597 \hich\af39\dbch\af31505\loch\f39 n}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 ous }{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid15628128\charrsid15628128 \hich\af39\dbch\af31505\loch\f39 avons }{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid15628128 \hich\af39\dbch\af31505\loch\f39 \hich\f39 constat\'e9\loch\f39 et }{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid15628128\charrsid15628128 \hich\af39\dbch\af31505\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 \'e0\hich\af39\dbch\af31505\loch\f39 \hich\f39 la juste valeur tous les instruments d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 \hich\f39 s incorpor\'e9\loch\f39 \hich\f39 s qui doivent \'ea\loch\f39 \hich\f39 tre s\'e9\loch\f39 \hich\f39 par\'e9\loch\f39 \hich\f39 s de leurs contrats h\'f4\loch\f39 \hich\f39 tes, conform\'e9\loch\f39 \hich\f39 ment \'e0\loch\f39 SP 3450}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\lang1036\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp1036\insrsid15628128 \hich\af39\dbch\af31505\loch\f39 (c)\tab}}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid15628128 \hich\af39\dbch\af31505\loch\f39 l\hich\f39 \rquote \loch\f39 organisation}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868426 \hich\af39\dbch\af31505\loch\f39 \hich\f39 d\'e9\loch\f39 clarante }{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 \hich\f39 s'est engag\'e9}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid15628128 \hich\af39\dbch\af31505\loch\f39 e}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 \hich\f39 dans des activit\'e9\loch\f39 \hich\f39 s impliquant des instruments financiers d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 \hich\f39 s pendant ou apr\'e8\loch\f39 s l'exercice \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \fs20\lang1036\langfe1033\loch\af2\hich\af2\dbch\af31505\langnp1036\insrsid4868123\charrsid5797134 \hich\af2\dbch\af31505\loch\f2 o\tab}}\pard\plain \ltrpar\ql \fi-360\li1440\ri0\widctlpar \jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls39\ilvl1\adjustright\rin0\lin1440\itap0\pararsid15271636 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 \hich\f39 les registres financiers refl\'e8\loch\f39 \hich\f39 tent toutes les op\'e9\loch\f39 \hich\f39 rations impliquant des instruments financiers d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 s \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \fs20\lang1036\langfe1033\loch\af2\hich\af2\dbch\af31505\langnp1036\insrsid4868123\charrsid5797134 \hich\af2\dbch\af31505\loch\f2 o\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 les hypoth \'e8\loch\f39 \hich\f39 ses et les m\'e9\loch\f39 \hich\f39 thodes utilis\'e9\loch\f39 \hich\f39 es dans les mod\'e8\loch\f39 \hich\f39 les d'\'e9\loch\f39 \hich\f39 valuation appliqu\'e9\loch\f39 \hich\f39 s aux instruments financiers d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 s sont raisonnables \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \fs20\lang1036\langfe1033\loch\af2\hich\af2\dbch\af31505\langnp1036\insrsid4868123\charrsid5797134 \hich\af2\dbch\af31505\loch\f2 o\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 toutes les op\'e9\loch\f39 \hich\f39 rations impliquant des instruments financiers d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 \hich\f39 s ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 conclues dans des conditions de pleine concurrence et \'e0 \loch\f39 la juste valeur}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid11893902 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \fs20\lang1036\langfe1033\loch\af2\hich\af2\dbch\af31505\langnp1036\insrsid15225728 \hich\af2\dbch\af31505\loch\f2 o\tab}}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid15225728 \hich\af39\dbch\af31505\loch\f39 n}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid15225728\charrsid15225728 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ous confirmons que nos objectifs en mati\'e8\loch\f39 \hich\f39 re d'instruments financiers d\'e9\loch\f39 \hich\f39 riv\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 s sont de financer les niveaux d'actifs libell\'e9\loch\f39 s en devises dans les comptes de change et de couvrir le risque de change}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid15628128\charrsid5797134 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \fs20\lang1036\langfe1033\loch\af2\hich\af2\dbch\af31505\langnp1036\insrsid4868123\charrsid5797134 \hich\af2\dbch\af31505\loch\f2 o\tab}}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 \hich\f39 il n'y a pas d'accords parall\'e8\loch\f39 \hich\f39 les associ\'e9\loch\f39 \hich\f39 s \'e0\loch\f39 \hich\f39 des instruments financiers d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 s \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\lang1036\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 (d)\tab}}\pard \ltrpar\ql \fi-360\li720\ri0\widctlpar \jclisttab\tx720\wrapdefault\aspalpha\aspnum\faauto\ls39\adjustright\rin0\lin720\itap0\pararsid15271636 {\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 \hich\f39 tous les emprunts et obligations financi\'e8\loch\f39 \hich\f39 res du gouvernement dont nous avons connaissance sont d\'e9\loch\f39 \hich\f39 clar\'e9\loch\f39 \hich\f39 s de mani\'e8\loch\f39 \hich\f39 re appropri\'e9\loch\f39 e au 31}{ \rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid1207258 \~}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 mars }{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid2500110\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid7612801 \hich\af39\dbch\af31505\loch\f39 6}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 \hich\f39 , selon le cas. Nous avons enti\'e8\loch\f39 \hich\f39 rement divulgu\'e9\loch\f39 au RG tous les accords d'emprunt dont nous avons connaissance \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \fs22\lang1036\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 (e)\tab}\hich\af39\dbch\af31505\loch\f39 \hich\f39 toutes les lettres d'accord \'e9\loch\f39 \hich\f39 mises aux institutions financi\'e8\loch\f39 res par le ministre responsable }{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid2840415 \hich\af39\dbch\af31505\loch\f39 pour l\hich\f39 \rquote \loch\f39 \hich\f39 organisation d\'e9\loch\f39 clarante}{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 , qui pourraient avoir potentiellement {\*\bkmkend _Hlk130209481}\hich\af39\dbch\af31505\loch\f39 \hich\f39 un effet significatif sur les \'e9\loch\f39 \hich\f39 tats financiers consolid\'e9\loch\f39 \hich\f39 s du gouvernement du Canada, sont pr\'e9 \loch\f39 \hich\f39 sent\'e9\loch\f39 \hich\f39 es de fa\'e7\loch\f39 \hich\f39 on appropri\'e9\loch\f39 \hich\f39 e dans les plaques relatives aux passifs \'e9\loch\f39 \hich\f39 ventuels et aux garanties financi\'e8\loch\f39 \hich\f39 res qui ont \'e9 \loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 soumises au RG dans le cadre de la v\'e9\loch\f39 rificat\hich\af39\dbch\af31505\loch\f39 ion{\*\protend ffff0100da790000}\hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid4868123 \par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15271636 {\rtlch\fcs1 \af47\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid15271636\charrsid5797134 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010046020000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff010046020000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid13114448 \hich\af39\dbch\af31505\loch\f39 39.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid13114448 \hich\af39\dbch\af31505\loch\f39 \hich\f39 L'organisation d\'e9\loch\f39 clarante est responsable}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 de toutes les estimations importantes et de tous les jugements importants li\'e9\loch\f39 \hich\f39 s \'e0\loch\f39 l\hich\f39 \rquote \loch\f39 \hich\f39 information financi\'e8\loch\f39 \hich\f39 re \'e0\loch\f39 inclure dans les Comptes publics du Canada}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 et dans les \'e9\loch\f39 \hich\f39 tats financiers consolid\'e9 \loch\f39 \hich\f39 s v\'e9\loch\f39 \hich\f39 rifi\'e9\loch\f39 s du gouvernement du Canada.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid673093\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 {\*\bkmkstart _Hlk97719535}\hich\af39\dbch\af31505\loch\f39 \hich\f39 Ceux-ci comprennent les \'e9\loch\f39 \hich\f39 valuations de la juste valeur et les informations \'e0\loch\f39 fournir.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\bkmkend _Hlk97719535}\hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid16215176 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les estimations importantes et les jugements importants ont pris en consid\'e9\loch\f39 ration toute l\hich\f39 \rquote \loch\f39 information pertinente dont l\hich\f39 \rquote \loch\f39 \hich\f39 organisation d \'e9\loch\f39 \hich\f39 clarante avait connaissance. Les m\'e9\loch\f39 \hich\f39 thodes sous-jacentes aux donn\'e9\loch\f39 \hich\f39 es, et les hypoth\'e8\loch\f39 \hich\f39 ses importantes utilis\'e9\loch\f39 es dans l\hich\f39 \rquote \'e9\loch\f39 lab\hich\af39\dbch\af31505\loch\f39 oration des estimations comptables et des informations connexes sont raisonnables}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid5251661\charrsid16215176 \hich\af39\dbch\af31505\loch\f39 \hich\f39 , compl\'e8\loch\f39 tes}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid16215176 \hich\af39\dbch\af31505\loch\f39 \hich\f39 et appropri\'e9\loch\f39 \hich\f39 es pour r\'e9\loch\f39 aliser la comptabilisation, l\hich\f39 \rquote \'e9\loch\f39 \hich\f39 valuation ou la divulgation dans les formulaires CC. Les m\'e9\loch\f39 thodes d\hich\f39 \rquote \'e9\loch\f39 laboration}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid8081633\charrsid16215176 \hich\af39\dbch\af31505\loch\f39 \hich\f39 des hypoth\'e8\loch\f39 ses,}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid16215176 \hich\af39\dbch\af31505\loch\f39 des estimation\hich\af39\dbch\af31505\loch\f39 s comptables}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid8081633\charrsid16215176 \hich\af39\dbch\af31505\loch\f39 et des jugements}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid16215176 \hich\af39\dbch\af31505\loch\f39 \hich\f39 ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 appliqu\'e9\loch\f39 \hich\f39 s uniform\'e9\loch\f39 \hich\f39 ment au cours des p\'e9\loch\f39 \hich\f39 riodes pr\'e9\loch\f39 \hich\f39 sent\'e9 \loch\f39 \hich\f39 es et les donn\'e9\loch\f39 \hich\f39 es utilis\'e9\loch\f39 es dans l\hich\f39 \rquote \'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 laboration des estimations comptables sont exactes et exhaustives. Les estimations comptables et les jugements refl\'e8\loch\f39 \hich\f39 tent de mani\'e8\loch\f39 \hich\f39 re appropri\'e9\loch\f39 e l\hich\f39 \rquote \loch\f39 \hich\f39 intention et la capacit\'e9\loch\f39 \hich\f39 de la direction de mener des actions particuli\'e8\loch\f39 \hich\f39 res, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant. Les informations \hich\af39\dbch\af31505\loch\f39 relatives aux estimations comptables sont exhaustives et raisonnables selon les exigences des}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid13114448 {\*\protstart ffff01004d030000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [inclure le r\'e9\loch\f39 \hich\f39 f\'e9\loch\f39 \hich\f39 rentiel comptable appropri\'e9\loch\f39 ]}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid16215176 {\*\protend ffff01004d030000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 et sont pr\'e9\loch\f39 \hich\f39 sent\'e9\loch\f39 \hich\f39 es de mani\'e8\loch\f39 \hich\f39 re appropri\'e9\loch\f39 es dans les formulaires CC.\~}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010061200000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff010061200000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid13113783\charrsid11742882 \hich\af39\dbch\af31505\loch\f39 40.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13113783\charrsid11742882 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Dans les cas o\'f9\loch\f39 \hich\f39 des \'e9\loch\f39 \hich\f39 valuations de la juste valeur sont requises (ou choisies) dans les informations financi\'e8\loch\f39 \hich\f39 res, nous estimons que les \'e9\loch\f39 \hich\f39 valuations de la juste valeur utilis\'e9\loch\f39 es sont conformes au principe selon lequel la juste valeur est le montant de la c\hich\af39\dbch\af31505\loch\f39 \hich\f39 ontrepartie qui serait convenue dans le cadre d'une transaction sans lien de d \'e9\loch\f39 \hich\f39 pendance entre des parties bien inform\'e9\loch\f39 \hich\f39 es et consentantes qui ne sont pas tenus d'agir \'e0\loch\f39 \hich\f39 la date d'\'e9\loch\f39 \hich\f39 valuation, conform\'e9\loch\f39 ment aux exigences sur les instruments financiers. En par\hich\af39\dbch\af31505\loch\f39 ti\hich\af39\dbch\af31505\loch\f39 culier}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \~ \hich\af39\dbch\af31505\loch\f39 :}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid8719320\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid8719320\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s309 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af0\loch\f39 (a)\tab}}\pard\plain \ltrpar\s309\ql \fi-562\li1124\ri0\widctlpar \jclisttab\tx1134\wrapdefault\aspalpha\aspnum\faauto\ls19\ilvl1\adjustright\rin0\lin1124\itap0\pararsid15271636 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang4105\langfe1033\cgrid\langnp4105\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 les m\'e9thodes d'\'e9valuation }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid11742882\charrsid11742882 utilisent au maximum des donn\'e9 es pertinentes, accessibles au public et observables sur le march\'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 ; \par {\listtext\pard\plain\ltrpar \s309 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af0\loch\f39 (b)\tab}les hypoth\'e8ses importantes utilis\'e9es pour d\'e9 terminer les justes valeurs repr\'e9sentent nos meilleures estimations, sont raisonnables et ont \'e9t\'e9 appliqu\'e9es de mani\'e8re uniforme;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid9071398\charrsid9071398 \par {\listtext\pard\plain\ltrpar \s309 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid9071398\charrsid9071398 \hich\af39\dbch\af0\loch\f39 (c)\tab}nous avons communiqu\'e9 de mani\'e8re appropri\'e9 e les informations sur les \'e9valuations \'e0 la juste valeur utilis\'e9es dans l'information financi\'e8re conform\'e9ment aux exigences sur les instruments financiers. Nous avons class\'e9 de mani\'e8re appropri\'e9e les \'e9valuation}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid9113257 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid9113257\charrsid9113257 de la juste valeur au niveau 1, au niveau 2 ou au niveau 3 de la hi\'e9rarchie de la juste valeur et avons divulgu\'e9 de mani\'e8re appropri\'e9e la cat\'e9 gorisation de ces instruments financiers; et tout changement dans le niveau pour lequel ils sont comptabilis\'e9 dans la hi\'e9rarchie des justes valeurs}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid13963705\charrsid13963705 \par {\*\bkmkstart _Hlk130205632}{\listtext\pard\plain\ltrpar \s309 \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid9071398\charrsid11742882 \hich\af39\dbch\af0\loch\f39 (d)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang1036\langfe1033\langnp1036\insrsid9071398\charrsid11742882 nous n'avons pas de plans ou d'intentions qui ne vous ont pas \'e9t\'e9 divulgu\'e9s, ce qui pourrait avoir une incidence sur la d\'e9termination de la n\'e9cessit\'e9 ou non d'une \'e9valuation \'e0 la juste valeur dans les informations financi\'e8res}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid9071398\charrsid15271636 {\*\bkmkend _Hlk130205632} \par }\pard \ltrpar\s309\ql \li1124\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1124\itap0\pararsid15271636 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid15271636\charrsid9071398 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4875654 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100bc6a0000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100bc6a0000}\hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid4875654 \par }\pard \ltrpar\ql \li1134\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 41.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Des informations exhaustives et ad\'e9\loch\f39 \hich\f39 quates sur les justes valeurs ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 fournies au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral dans les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 es CC appropri\'e9\loch\f39 s. \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100245a0000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100245a0000}\hich\af39\dbch\af31505\loch\f39 \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid16410986\charrsid2500110 \hich\af39\dbch\af31505\loch\f39 42.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid9134434\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16410986\charrsid2500110 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les principes et politiques comptables suivis durant l'ann\'e9\loch\f39 \hich\f39 e ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 constants avec les pratiques de l'ann\'e9\loch\f39 \hich\f39 e pass\'e9\loch\f39 e}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2500110 .}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16410986 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9134434\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9134434\charrsid2500110 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff01005c360000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff01005c360000}\hich\af39\dbch\af31505\loch\f39 \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 43.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Tous les montants ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 class\'e9\loch\f39 \hich\f39 s de fa\'e7\loch\f39 \hich\f39 on appropri\'e9\loch\f39 e sur les formul}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9583831\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 air}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 es CC. \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100bc270000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100bc270000}\hich\af39\dbch\af31505\loch\f39 \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid16648079\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 44.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16648079\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Nous vous avons communiqu\'e9\loch\f39 \hich\f39 tous les changements dont nous avons connaissance dans la conception et la mise en \'9c\loch\f39 \hich\f39 uvre ou le maintien du contr\'f4\loch\f39 \hich\f39 le interne sur l'information financi\'e8\loch\f39 \hich\f39 re au cours de la p\'e9\loch\f39 riode du 31 mars }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2500110\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 202}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7612801 \hich\af39\dbch\af31505\loch\f39 6}{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2500110\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16648079\charrsid5251944 \loch\af39\dbch\af31505\hich\f39 \'e0\hich\af39\dbch\af31505\loch\f39 \hich\f39 la date de la pr\'e9\loch\f39 \hich\f39 sente lettre. Nous estimons que nos contr\'f4\loch\f39 \hich\f39 les internes ont continu\'e9\loch\f39 \hich\f39 de fonctionner efficacement au cours de cette p\'e9\loch\f39 riode}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid5251944 .}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\jclisttab\tx1134\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010066140000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff010066140000}\hich\af39\dbch\af31505\loch\f39 \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par {\*\protstart ffff01003d7d0000}{\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid7676453\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 45.\tab} }\pard\plain \ltrpar\s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 Veuillez choisir une des phrases suivantes}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid13114448 \~}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 : }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid8861875\charrsid5251944 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid8861875\contextualspace {\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid8861875\charrsid7354995 \par }{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Nous avons divulgu\'e9}{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid14046349\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 au receveur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral}{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 toutes les informations dont nous avons connaissance et qui sont li\'e9\loch\f39 \hich\f39 es \'e0\loch\f39 \hich\f39 des incidents ou \'e0\loch\f39 \hich\f39 des violations de la cybers\'e9\loch\f39 \hich\f39 curit\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 qui pourraient avoir une incidence importante sur les informations financi\'e8\loch\f39 \hich\f39 res d\'e9\loch\f39 \hich\f39 clar\'e9\loch\f39 es par l\hich\f39 \rquote \loch\f39 organisation}{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid4274368\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 d\'e9\loch\f39 clarante}{ \rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 , soit individuellement, soit dans l\hich\f39 \rquote \loch\f39 ensemble.] }{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid8861875\charrsid7354995 \par \par }{\rtlch\fcs1 \ab\af4\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ou}{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid8861875\charrsid7354995 \par \par }{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 [Nous ne sommes au courant d\hich\f39 \rquote \loch\f39 \hich\f39 aucun incident ou violation de la cybers\'e9 \loch\f39 \hich\f39 curit\'e9\loch\f39 qui pourrait avoir un effet important sur les dossiers financiers de l\hich\f39 \rquote \loch\f39 organisation}{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid4274368\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 d\'e9\loch\f39 clarante}{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 .] \par }\pard \ltrpar\s300\ql \li927\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin927\itap0\pararsid7676453\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid7676453\charrsid7354995 {\*\protend ffff01003d7d0000} \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid7676453 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid7354995 {\*\protstart ffff0100e7740000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100e7740000}\hich\af39\dbch\af31505\loch\f39 \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid7676453\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7676453\charrsid7354995 \par }\pard\plain \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Note\~:\tab }{ \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les d\'e9\loch\f39 \hich\f39 clarations num\'e9\loch\f39 ros }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543 \hich\af39\dbch\af31505\loch\f39 38}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10371543\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \loch\af39\dbch\af31505\hich\f39 \'e0\loch\f39 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 4}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351 \hich\af39\dbch\af31505\loch\f39 5}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 sont obligatoires pour toutes les organisations d\'e9\loch\f39 clarantes.}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862 \par }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid3160267 \hich\af39\dbch\af31505\loch\f39 46.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267 \hich\af39\dbch\af31505\loch\f39 Il }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 \hich\f39 n'y a pas d'obligations li\'e9\loch\f39 \hich\f39 es \'e0\loch\f39 \hich\f39 la mise hors service d'immobilisations juridiquement ex\'e9\loch\f39 \hich\f39 cutoires qui ne vous aient pas d\'e9\loch\f39 \hich\f39 j\'e0\loch\f39 \hich\f39 \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 divulgu\'e9\loch\f39 es.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid3160267\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid3160267 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 {\*\protstart ffff0100ee0d0000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100ee0d0000}\hich\af39\dbch\af31505\loch\f39 \par }\pard \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid3160267\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 47.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les passifs li\'e9\loch\f39 \hich\f39 s aux obligations de la mise hors service d'immobilisations juridiquement ex\'e9\loch\f39 \hich\f39 cutoires ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 s, mesur\'e9 \loch\f39 \hich\f39 s et divulgu\'e9\loch\f39 \hich\f39 s, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 \hich\f39 ant, dans les informations financi\'e8\loch\f39 res.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid3160267 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid3160267\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid3160267 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid3160267 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 {\*\protstart ffff010014780000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff010014780000}\hich\af39\dbch\af31505\loch\f39 \par }\pard \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid3160267\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 48.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Les passifs li\'e9\loch\f39 \hich\f39 s aux immobilisations corporelles ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 constat\'e9\loch\f39 \hich\f39 s au besoin, conform\'e9\loch\f39 \hich\f39 ment au chapitre SP 3280, obligations li\'e9\loch\f39 \hich\f39 es \'e0\loch\f39 la mise hors service d'immobilisations.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid3160267 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid3160267\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid3160267 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid3160267 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 {\*\protstart ffff0100e0140000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100e0140000}\hich\af39\dbch\af31505\loch\f39 \par }\pard \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267 \par }\pard \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid13963705 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Note\~:\tab L}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267 \hich\af39\dbch\af31505\loch\f39 es}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 d\'e9\loch\f39 claration}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267 \hich\af39\dbch\af31505\loch\f39 s}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 num\'e9\loch\f39 ro}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267 \hich\af39\dbch\af31505\loch\f39 s}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351 \hich\af39\dbch\af31505\loch\f39 46 }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267 \loch\af39\dbch\af31505\hich\f39 \'e0\loch\f39 }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351 \hich\af39\dbch\af31505\loch\f39 48 }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267 \hich\af39\dbch\af31505\loch\f39 sont }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 obligatoire}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267 \hich\af39\dbch\af31505\loch\f39 s}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid3160267\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 seulement pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 s d\hich\f39 \rquote \'c9\loch\f39 \hich\f39 tat consolid\'e9\loch\f39 \hich\f39 es et autres entit\'e9\loch\f39 \hich\f39 s consolid\'e9\loch\f39 es.}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763 \par }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid13963705 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid7619982\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 49.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7619982\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 D}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13454802\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 ivulgations}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7619982\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 des instruments financiers}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13454802\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13454802\charrsid5251944 {\*\protstart ffff0100d66c0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 (veuillez choisir la d\'e9 \loch\f39 \hich\f39 claration qui s'applique \'e0\loch\f39 votre organisation)}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13454802\charrsid5251944 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13454802\contextualspace {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid13454802 \par }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid13454802\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 tat entreprises} {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid13454802\charrsid13454802 \hich\af39\dbch\af31505\loch\f39 \hich\f39 : les instruments financiers ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 enregistr\'e9 \loch\f39 \hich\f39 s et divulgu\'e9\loch\f39 \hich\f39 s de fa\'e7\loch\f39 \hich\f39 on appropri\'e9\loch\f39 \hich\f39 e conform\'e9\hich\af39\dbch\af31505\loch\f39 ment aux Normes internationales d\hich\f39 \rquote \loch\f39 \hich\f39 information financi\'e8\loch\f39 re (IFRS) \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid5797134\contextualspace {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid14897140 \par }{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid13454802\charrsid5797134 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 \hich\f39 s consolid\'e9\loch\f39 es}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid13454802\charrsid13454802 \hich\af39\dbch\af31505\loch\f39 : }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid7165763 \hich\af39\dbch\af31505\loch\f39 \hich\f39 En ce qui concerne les risques associ\'e9\loch\f39 \hich\f39 s aux instruments financiers du gouvernement et les informations requises par le Manuel de comptabilit\'e9\loch\f39 de CPA Canada pour le secteur public, chapitre SP 3450, Instruments financiers, nous confirmons ce qui suit:}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763 \par }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid13963705 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\lang3084\langfe1033\dbch\af31505\langnp3084\insrsid7165763\charrsid7165763 \hich\af0\dbch\af31505\loch\f0 (a)\tab}}\pard\plain \ltrpar \ql \fi-360\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls41\adjustright\rin0\lin720\itap0\pararsid15271636 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid7165763 \hich\af39\dbch\af31505\loch\f39 \hich\f39 tous les risques importants auxquels le gouvernement est expos\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 en raison de ses instruments financiers, y compris les expositions aux risques d\'e9\loch\f39 \hich\f39 coulant des actifs financiers transf\'e9\loch\f39 \hich\f39 r\'e9\loch\f39 \hich\f39 s, ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 divulgu\'e9\loch\f39 s}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid4332267\charrsid4332267 \hich\af39\dbch\af31505\loch\f39 \hich\f39 , ainsi qu'une analyse de ces risques, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\lang3084\langfe1033\dbch\af31505\langnp3084\insrsid7165763\charrsid7165763 \hich\af0\dbch\af31505\loch\f0 (b)\tab}}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid7165763 \hich\af39\dbch\af31505\loch\f39 \hich\f39 tous les risques significatifs li\'e9\loch\f39 \hich\f39 s \'e0\loch\f39 \hich\f39 chaque cat\'e9\loch\f39 \hich\f39 gorie d'actifs financiers, comptabilis\'e9\loch\f39 \hich\f39 s et non comptabilis\'e9\loch\f39 \hich\f39 s, ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 correctement divulgu\'e9\loch\f39 \hich\f39 s dans les informations financi\'e8\loch\f39 res }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid2840415 \hich\af39\dbch\af31505\loch\f39 de l\hich\f39 \rquote \loch\f39 organisation}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\lang3084\langfe1033\dbch\af31505\langnp3084\insrsid7165763\charrsid7165763 \hich\af0\dbch\af31505\loch\f0 (c)\tab}}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid7165763 \hich\af39\dbch\af31505\loch\f39 \hich\f39 l'analyse de sensibilit\'e9\loch\f39 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid10555825 \hich\af39\dbch\af31505\loch\f39 \hich\f39 par rapport \'e0}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid7165763 \hich\af39\dbch\af31505\loch\f39 \hich\f39 tous les risques de march\'e9\loch\f39 }{ \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid10555825 \hich\af39\dbch\af31505\loch\f39 \hich\f39 importants est bas\'e9\loch\f39 sur nos meilleures }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid10555825\charrsid10555825 \hich\af39\dbch\af31505\loch\f39 \hich\f39 estimations et a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 divulgu\'e9\loch\f39 \hich\f39 e conform\'e9\loch\f39 ment aux exigences et aux directives d'application de la norme SP 3450}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\lang3084\langfe1033\dbch\af31505\langnp3084\insrsid7165763\charrsid7165763 \hich\af0\dbch\af31505\loch\f0 (d)\tab}}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid7165763 \hich\af39\dbch\af31505\loch\f39 l\hich\f39 \rquote \loch\f39 \hich\f39 analyse du risque de liquidit\'e9\loch\f39 \hich\f39 pr\'e9\loch\f39 \hich\f39 sent\'e9\loch\f39 \hich\f39 e comprend les flux de tr\'e9\loch\f39 \hich\f39 sorerie contractuels de tous les passifs financiers non d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 \hich\f39 s et d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 \hich\f39 s du gouvernement. Les flux de tr\'e9 \loch\f39 \hich\f39 sorerie pour lesquels il existe une incertitude quant \'e0\loch\f39 \hich\f39 l'\'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ancier futur, en ra\hich\af39\dbch\af31505\loch\f39 \hich\f39 ison du choix de la contrepartie quant au moment o \'f9\loch\f39 \hich\f39 le montant est pay\'e9\loch\f39 \hich\f39 , sont inclus dans l'analyse des \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 \hich\f39 ances sur la base de la premi\'e8\loch\f39 \hich\f39 re date \'e0\loch\f39 \hich\f39 laquelle l'entit \'e9\loch\f39 \hich\f39 peut \'ea\loch\f39 tre tenue de payer}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\lang3084\langfe1033\dbch\af31505\langnp3084\insrsid7165763\charrsid7165763 \hich\af0\dbch\af31505\loch\f0 (e)\tab}}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid7165763 \hich\af39\dbch\af31505\loch\f39 \hich\f39 les s\'fb\loch\f39 \hich\f39 ret\'e9\loch\f39 \hich\f39 s et autres rehaussements de cr\'e9\loch\f39 \hich\f39 dit d\'e9\loch\f39 \hich\f39 tenus par le gouvernement ont tous \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 divulgu\'e9\loch\f39 s dans }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid3700043 \hich\af39\dbch\af31505\loch\f39 l\hich\f39 \rquote \loch\f39 \hich\f39 information financi\'e8\loch\f39 re et les formules CC}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid7165763 \hich\af39\dbch\af31505\loch\f39 \hich\f39 , y compris les meilleures estimations \'e0\loch\f39 \hich\f39 leur juste valeur. Chaque fois que le gouvernement a comptabilis\'e9\loch\f39 \hich\f39 des actifs financiers ou non financiers en prenant possession de garanties ou d'autres rehaussements de cr\'e9\loch\f39 \hich\f39 dit, des informations ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 fournies }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid4485347\charrsid4485347 \hich\af39\dbch\af31505\loch\f39 \hich\f39 conform\'e9\loch\f39 ment aux exigences et aux directives d'application de SP 3450}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid7165763 {\*\protend ffff0100d66c0000} \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7165763 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13856827 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13856827\charrsid7354995 {\*\protstart ffff0100c46a0000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100c46a0000}\hich\af39\dbch\af31505\loch\f39 \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7165763 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid13856827 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid7165763\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 50.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid5251944 \hich\af39\dbch\af31505\loch\f39 \hich\f39 En ce qui concerne les actifs financiers qui ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 compens\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 s avec des passifs financiers et le montant net d\'e9\loch\f39 \hich\f39 clar\'e9\loch\f39 \hich\f39 , nous confirmons que nous sommes satisfaits du droit l\'e9\loch\f39 \hich\f39 gal de compensation en vertu de la juridiction pertinente et confirmons que nous avons l'intention du r\'e9\loch\f39 \hich\f39 gler sur une base nette, ou de r\'e9\loch\f39 aliser \hich\af39\dbch\af31505\loch\f39 \hich\f39 l'actif et de r\'e9\loch\f39 \hich\f39 gler le passif simultan\'e9\loch\f39 \hich\f39 ment. Les informations relatives \'e0\loch\f39 \hich\f39 la compensation ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 fournies, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant. \par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13856827 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid13856827 \par }\pard \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13856827 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13856827\charrsid7354995 {\*\protstart ffff0100c8560000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100c8560000}\hich\af39\dbch\af31505\loch\f39 }{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13856827 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid13963705\charrsid7354995 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid11996254\charrsid16215176 \hich\af39\dbch\af31505\loch\f39 51.\tab}}\pard\plain \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid11238767\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11996254\charrsid16215176 \hich\af39\dbch\af31505\loch\f39 L\hich\f39 \rquote {\*\bkmkstart _Hlk128477627}\hich\af39\dbch\af31505\loch\f39 \hich\f39 organisation d\'e9\loch\f39 \hich\f39 clarante a proc\'e9\loch\f39 \hich\f39 d\'e9\loch\f39 \hich\f39 \'e0\loch\f39 \hich\f39 l'\'e9\loch\f39 \hich\f39 valuation de ses garanties d'emprunt pour d\'e9\loch\f39 \hich\f39 terminer si elles sont en substance des d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 \hich\f39 s; et a dress\'e9\loch\f39 \hich\f39 la liste des garanties d'emprunt qui r\'e9\loch\f39 \hich\f39 pondent \'e0\loch\f39 \hich\f39 la d\'e9\loch\f39 \hich\f39 finition des d\'e9\loch\f39 \hich\f39 riv\'e9\loch\f39 \hich\f39 s, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant{\*\bkmkend _Hlk128477627}.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11996254 \par }\pard \ltrpar\s300\ql \li567\ri0\widctlpar\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11166381\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11166381 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid8865142 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11166381\charrsid7354995 {\*\protstart ffff0100bb030000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff0100bb030000}\hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid11166381\charrsid11166381 \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid5251944\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11166381 \par {\listtext\pard\plain\ltrpar \s300 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\lang3084\langfe1033\loch\af39\hich\af39\dbch\af31505\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 52.\tab}}\pard \ltrpar \s300\ql \fi-539\li567\ri0\widctlpar\jclisttab\tx644\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin567\itap0\pararsid8865142\contextualspace {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 Constatation des revenus }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 {\*\protstart ffff01008a110000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 (veuillez choisir la d\'e9\loch\f39 \hich\f39 claration qui s'applique \'e0\loch\f39 votre organisation)}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid8865142 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874 \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 tat entreprises}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \loch\af0\dbch\af31505\hich\f0 \u8239\'a0}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 :}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 les revenus ont }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \loch\af39\dbch\af31505\hich\f39 \'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 t}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \loch\af39\dbch\af31505\hich\f39 \'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 s, \'e9\loch\f39 \hich\f39 valu\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 s et pr\'e9\loch\f39 \hich\f39 sent\'e9\loch\f39 \hich\f39 s de mani\'e8\loch\f39 \hich\f39 re appropri\'e9\loch\f39 \hich\f39 e conform\'e9\loch\f39 ment aux Normes internationales d\hich\f39 \rquote \loch\f39 \hich\f39 information financi\'e8\loch\f39 re (IFRS) \par }\pard \ltrpar\ql \li567\ri0\widctlpar\jclisttab\tx927\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid8865142 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874 \par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pour les soci\'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 s d'\'c9\loch\f39 \hich\f39 tat et autres entit\'e9\loch\f39 \hich\f39 s consolid\'e9\loch\f39 es}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \loch\af0\dbch\af31505\hich\f0 \u8239\'a0}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 :}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 Tous les revenus du gouvernement, }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \loch\af39\dbch\af31505\hich\f39 \'e0}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 l`exception des transactions sp}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \loch\af39\dbch\af31505\hich\f39 \'e9}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid16726874\charrsid16726874 \hich\af39\dbch\af31505\loch\f39 \hich\f39 cifiquement exclues du chapitre SP 3400 des normes comptables pour le secteur public, Revenus, ont \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 comptabilis\'e9\loch\f39 \hich\f39 s, \'e9\loch\f39 \hich\f39 valu\'e9\loch\f39 \hich\f39 s et pr\'e9\loch\f39 \hich\f39 sent\'e9\loch\f39 \hich\f39 s de mani\'e8\loch\f39 \hich\f39 re appropri\'e9\loch\f39 \hich\f39 e conform\'e9\loch\f39 ment au chapitre SP 3400.}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11166381\charrsid16726874 {\*\protend ffff01008a110000} \par }\pard\plain \ltrpar\s300\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11996254\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11996254 \par }\pard\plain \ltrpar\ql \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid8865142 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2240790\charrsid7354995 {\*\bkmkstart _Hlk156574320}{\*\bkmkstart _Hlk156573998} {\*\protstart ffff010015170000}\hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez pr\'e9\loch\f39 \hich\f39 ciser les exceptions, le cas \'e9\loch\f39 \hich\f39 ch\'e9\loch\f39 ant.]{\*\protend ffff010015170000}\hich\af39\dbch\af31505\loch\f39 }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \lang3084\langfe1033\langnp3084\insrsid667295\charrsid2240790 \par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5251944 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11996254\charrsid2240790 {\*\bkmkend _Hlk156574320} {\*\bkmkend _Hlk156573998} \par }\pard \ltrpar\ql \fi-851\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid7165763 {\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11996254\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Note\~:\tab }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11996254\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 L}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10893917 \hich\af39\dbch\af31505\loch\f39 es}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11996254\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 d \'e9\loch\f39 claration}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10893917 \hich\af39\dbch\af31505\loch\f39 s}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11996254\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 num\'e9\loch\f39 ro}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10893917 \hich\af39\dbch\af31505\loch\f39 s}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11996254\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351 \hich\af39\dbch\af31505\loch\f39 49 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10893917 \loch\af39\dbch\af31505\hich\f39 \'e0\loch\f39 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351 \hich\af39\dbch\af31505\loch\f39 52}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid12734351\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10893917 \hich\af39\dbch\af31505\loch\f39 sont}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11996254\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 obligatoire}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid10893917 \hich\af39\dbch\af31505\loch\f39 s}{ \rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11996254\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 pour toutes les organisations d\'e9\loch\f39 clarantes.}{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid7165763\charrsid7354995 \par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid667295 \par }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par \hich\af39\dbch\af31505\loch\f39 Au nom de }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 l'organisation d\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 clarante dont le nom figure \'e0\loch\f39 \hich\f39 la premi\'e8\loch\f39 re page. \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9986003 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid9986003\charrsid7354995 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par \par }\pard\plain \ltrpar\s305\ql \li0\ri0\widctlpar\tx5040\wrapdefault\faauto\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\ul\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010063470000} }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \tab ___________________________}{\rtlch\fcs1 \af39 \ltrch\fcs0 \f39\ul\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\s30\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af40\hich\af40\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff010063470000} \hich\af39\dbch\af31505\loch\f39 Dirigeant principal des finances\tab \tab \tab }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid12591710 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 Pr\'e9\loch\f39 \hich\f39 sident-directeur g\'e9\loch\f39 \hich\f39 n\'e9\loch\f39 ral \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2389723 \par \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid2389723\charrsid7354995 \par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\s305\ql \li0\ri0\widctlpar\tx5040\wrapdefault\faauto\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\ul\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff010030350000} }{\rtlch\fcs1 \af39\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \tab ___________________________}{\rtlch\fcs1 \af39 \ltrch\fcs0 \f39\ul\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\s30\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11032862 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af40\hich\af40\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protend ffff010030350000} \hich\af39\dbch\af31505\loch\f39 Date de signature\tab \tab \tab \tab \tab }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid12591710 \hich\af39\dbch\af31505\loch\f39 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Date de signature \par \par \par \par \par }\pard \ltrpar\s30\ql \fi-851\li851\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin851\itap0\pararsid11032862 {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 Note\~:}{\rtlch\fcs1 \ab\af39\afs22 \ltrch\fcs0 \b\f39\fs22\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \tab }{ \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 La responsabilit\'e9\loch\f39 \hich\f39 de signer la Lettre de d\'e9\loch\f39 claration }{ \rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \cs289\b\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ne peut}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 \'ea\loch\f39 \hich\f39 tre d\'e9\loch\f39 \hich\f39 l\'e9\loch\f39 \hich\f39 gu\'e9\hich\af39\dbch\af31505\loch\f39 \hich\f39 e pour des raisons de commodit\'e9\loch\f39 \hich\f39 administrative, par l'un ou l'autre des signataires officiels. Si l'agent responsable n'a pu signer la d\'e9\loch\f39 \hich\f39 claration pour raisons de maladie ou autres raisons involontaires, la Lettre de d\'e9\loch\f39 \hich\f39 claration devra alors \'ea\loch\f39 \hich\f39 tre sign\'e9\loch\f39 e pa\hich\af39\dbch\af31505\loch\f39 \hich\f39 r un signataire par int\'e9 \loch\f39 \hich\f39 rim qui, pr\'e9\loch\f39 \hich\f39 alablement, a \'e9\loch\f39 \hich\f39 t\'e9\loch\f39 \hich\f39 nomm\'e9\loch\f39 \hich\f39 repr\'e9\loch\f39 \hich\f39 sentant autoris\'e9. \par \par }\pard \ltrpar\s30\ql \li851\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin851\itap0\pararsid13596665 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 \hich\f39 La lettre ne peut pas \'ea\loch\f39 \hich\f39 tre sign\'e9\loch\f39 \hich\f39 e plus t\'f4\loch\f39 \hich\f39 t que la date de la lettre, et les signataires doivent tous la signer la m\'ea\loch\f39 \hich\f39 me journ\'e9\loch\f39 e. \par }\pard \ltrpar\s30\ql \fi-131\li851\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin851\itap0\pararsid11032862 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 \par }\pard\plain \ltrpar\s2\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid9986003 \rtlch\fcs1 \ab\af0\afs34\alang1025 \ltrch\fcs0 \b\fs34\cf20\lang1033\langfe1033\loch\af40\hich\af40\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab0\af0\afs22 \ltrch\fcs0 \cs289\f39\fs22\cf1\lang3084\langfe1033\langnp3084\insrsid11032862\charrsid7354995 {\*\protstart ffff0100aa090000} \hich\af39\dbch\af31505\loch\f39 \hich\f39 [Veuillez inscrire les d\'e9\loch\f39 tails de ces situations ici}{\rtlch\fcs1 \af4\afs22 \ltrch\fcs0 \f39\fs22\lang3084\langfe1033\langnp3084\insrsid8861875\charrsid7354995 \hich\af39\dbch\af31505\loch\f39 ]}{ \rtlch\fcs1 \af0 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