code des douanes du burkina faso - On TRACK against Corruption

- 2 -7,75(35(0,(535,1&,3(6*(1(5$8;'85(*,0('(6'28$1(6

- 6 -$UWLFOH/RUJDQLVDWLRQ OD FRPSRVLWLRQ OHV FRQGLWLRQV GH IRQFWLRQQHPHQW GX FRPLWp HW OHV LQGHPQLWpV j DWWULEXHU DX[H[SHUWVVRQWIL[pHVSDUGHVDUUrWpVFRQMRLQWVGX0LQLVWqUHGHV)LQDQFHVHWGX0LQLVWUHFKDUJpGHO(FRQRPLH6HFWLRQ2ULJLQHGHVPDUFKDQGLVHV$UWLFOHƒ$OLPSRUWDWLRQOHVGURLWVGHGRXDQHVVRQWSHUoXVVXLYDQWORULJLQHGHVPDUFKDQGLVHVƒ/HSD\VGRULJLQHGXQSURGXLWHVWFHOXLRFHSURGXLWDpWpUpFROWpH[WUDLWGXVRORXIDEULTXpƒ/HVUqJOHVjVXLYUHSRXUGpWHUPLQHUORULJLQHGHVSURGXLWVUpFROWpVH[WUDLWVGXVRORXIDEULTXpVGDQVXQSD\VHWWUDYDLOOpVHQVXLWHGDQVXQDXWUHSD\VVRQWIL[pHVSDU$UUrWpVGX0LQLVWUHFKDUJpGHV)LQDQFHVHWGX0LQLVWUHFKDUJpGHO(FRQRPLHƒ/HVSURGXLWVLPSRUWpVQHEpQpILFLHQWGXWUDLWHPHQWGHIDYHXUDWWULEXpjOHXURULJLQHTXHVLOHVWUpJXOLqUHPHQWMXVWLILpGHFHWWHRULJLQHHWGHOLPSRUWDWLRQHQGURLWXUH'HV$UUrWpVFRQMRLQWVGX0LQLVWUHFKDUJpGHV)LQDQFHVHWGX0LQLVWUHFKDUJpGHO(FRQRPLHIL[HQWOHVFRQGLWLRQVGDQVOHVTXHOOHVOHVMXVWLILFDWLRQVGRULJLQHGRLYHQWrWUHSURGXLWHVHWOHVFDVRFHOOHVFLQHVRQWSDVH[LJpHVDLQVLTXHOHVGpURJDWLRQVWHPSRUDLUHVRXSHUPDQHQWHVjODFRQGLWLRQGXWUDQVSRUWHQGURLWXUH6HFWLRQ9DOHXUGHV0DUFKDQGLVHV3DUDJUDSKH$OLPSRUWDWLRQ$UWLFOHƒ$OLPSRUWDWLRQODYDOHXUjGpFODUHUHVWOHSUL[QRUPDOGHVPDUFKDQGLVHVFHVWjGLUHOHSUL[UpSXWpSRXYRLUrWUHIDLWSRXUFHVPDUFKDQGLVHVDXPRPHQWHWGDQVOHOLHXIL[pFLDSUqVORUVGXQHYHQWHHIIHFWXpHGDQVOHVFRQGLWLRQVGHSOHLQH FRQFXUUHQFH HQWUH XQ DFKHWHXU HW XQ YHQGHXU LQGpSHQGDQWV /RUVTXXQH YHQWH DXUD pWp HIIHFWXpH GDQV FHVFRQGLWLRQVOHSUL[QRUPDOSRXUUDrWUHGpWHUPLQpjSDUWLUGXSUL[GHIDFWXUHƒ/HSUL[QRUPDOGHVPDUFKDQGLVHVLPSRUWpHVHVWGpWHUPLQpVXUOHVEDVHVVXLYDQWHVDOHPRPHQWjSUHQGUHHQFRQVLGpUDWLRQHVWODGDWHGHQUHJLVWUHPHQWGHODGpFODUDWLRQDXEXUHDXGHGRXDQHEOHVPDUFKDQGLVHVVRQWUpSXWpHVrWUHOLYUpHVjODFKHWHXUDXOLHXGLQWURGXFWLRQGDQVOHWHUULWRLUHGRXDQLHUF/HYHQGHXUHVWUpSXWpVXSSRUWHUHWDYRLUFRPSULVGDQVOHSUL[OHVIUDLVGHWUDQVSRUWGHPDUFKDQGLVHVDLQVLTXHWRXVOHVDXWUHVIUDLVVHUDSSRUWDQWjODYHQWHHWjODOLYUDLVRQGHVPDUFKDQGLVHVDXOLHXGLQWURGXFWLRQGDQVOHWHUULWRLUHGRXDQLHUG6RQWH[FOXVGXSUL[OHVIUDLVDIIpUHQWVDXWUDQVSRUWVXUOHWHUULWRLUHGRXDQLHUDLQVLTXHOHVGURLWVHWWD[HVH[LJLEOHVGDQVFHWHUULWRLUHƒ8QHYHQWHHIIHFWXpHGDQVOHVFRQGLWLRQVGHSOHLQHFRQFXUUHQFHHQWUHXQDFKHWHXUHWXQYHQGHXULQGpSHQGDQWVHVWXQHYHQWHGDQVODTXHOOHD/HSDLHPHQWGXSUL[GHODPDUFKDQGLVHFRQVWLWXHODVHXOHSUHVWDWLRQHIIHFWLYHGHODFKHWHXUE/HSUL[FRQYHQXQHVWSDVLQIOXHQFpSDUGHVUHODWLRQVFRPPHUFLDOHVILQDQFLqUHVRXDXWUHVFRQWUDFWXHOOHVRXQRQTXLSRXUUDLHQWH[LVWHUHQGHKRUVGHFHOOHVFUppHVSDUODYHQWHHOOHPrPHHQWUHGXQHSDUWOHYHQGHXURXXQHSHUVRQQHSK\VLTXHRXPRUDOHDVVRFLpHHQYHQGHXUHWGDXWUHSDUWODFKHWHXURXXQHSHUVRQQHSK\VLTXHRXPRUDOHDVVRFLpHHQDIIDLUHVjODFKHWHXUF$XFXQHSDUWLHGXSURGXLWSURYHQDQWGHODFHVVLRQXOWpULHXUHRXGHOXWLOLVDWLRQGHODPDUFKDQGLVHQHUHYLHQGUDGLUHFWHPHQW RX LQGLUHFWHPHQW DX YHQGHXU RX j WRXWH SHUVRQQH SK\VLTXH RX PRUDOH DVVRFLpH DX YHQGHXU 'HX[SHUVRQQHV VRQW FRQVLGpUpHV FRPPH DVVRFLpHV HQ DIIDLUHV VL OXQH GHOOHV SRVVqGH XQ LQWpUrW TXHOFRQTXH GDQV OHFRPPHUFHGHODXWUHRXVLHOOHVSRVVqGHQWWRXWHVOHVGHX[XQLQWpUrWFRPPXQTXHOFRQTXHRXVLXQHWLHUFHSHUVRQQHSRVVqGHXQLQWpUrWGDQVOHFRPPHUFHGHFKDFXQHGHOOHVTXHFHVLQWpUrWVVRLHQWGLUHFWVRXLQGLUHFWVƒ/RUVTXHOHVPDUFKDQGLVHVjpYDOXHUDVRQWIDEULTXpHVVHORQXQSURFpGpEUHYHWpRXIRQWOREMHWGXQGHVVLQRXGXQPRGqOHGpSRVpVERXVRQWUHYrWXHVGXQHPDUTXHGHIDEULTXHRXGHFRPPHUFHRXVRQWLPSRUWpHVSRXUrWUHYHQGXHVVRXVXQHWHOOHPDUTXHODGpWHUPLQDWLRQGXSUL[QRUPDOVHIDLWHQFRQVLGpUDQWTXHFHSUL[QRUPDOFRPSUHQGODYDOHXUGXGURLWGXWLOLVDWLRQGX EUHYHW GX GHVVLQ RX GX PRGqOH GpSRVpV RX OD PDUTXH GH IDEULTXH RX GH FRPPHUFH UHODWLIV DX[ GLWHVPDUFKDQGLVHVƒ 7RXWH GpFODUDWLRQ GRLW rWUH DSSX\pH GXQH IDFWXUH 6L OD PDUFKDQGLVH HVW SDVVLEOH GH GURLWV DG YDORUHP ODIDFWXUHGRLWrWUHOpJDOLVpHSDUODXWRULWpGLSORPDWLTXHRXFRQVXODLUH%XUNLQDEp'HVDFFRUGVGHUpFLSURFLWpSHXYHQW

- 7 -SUpYRLU VRLW OD VXEVWLWXWLRQ j FHWWH OpJDOLVDWLRQ GXQ YLVD pPDQDQW GRUJDQLVPHV DJUppV VRLW OD VXSSUHVVLRQ GH ODIRUPDOLWpGHODOpJDOLVDWLRQRXGXYLVDƒ/HVHUYLFHGHV'RXDQHVSHXWH[LJHUHQRXWUHODSURGXFWLRQGHVPDUFKpVFRQWUDWVFRUUHVSRQGDQFHVUHODWLIVjORSpUDWLRQƒ /HV IDFWXUHV HW DXWUHV GRFXPHQWV VXVYLVpV QH OLHQW SDV ODSSUpFLDWLRQ GX VHUYLFH GHV 'RXDQHV QL FHOOH GX&RPLWpGHFRQFLOLDWLRQRXGH[SHUWLVHGRXDQLqUHƒ /RUVTXH OHV pOpPHQWV UHWHQXV SRXU OD GpWHUPLQDWLRQ GX SUL[ QRUPDO VRQW H[SULPpV GDQV XQH PRQQDLHpWUDQJqUHODFRQYHUVLRQGRLWrWUHHIIHFWXpHVXUODEDVHGXWDX[GHFKDQJHRIILFLHOHQYLJXHXUjODGDWHGHQUHJLVWUHPHQWGHODGpFODUDWLRQ3DUDJUDSKH$OH[SRUWDWLRQ$UWLFOHƒ $ OH[SRUWDWLRQ OD YDOHXU j GpFODUHU HVW OH SUL[ QRUPDO GH OD PDUFKDQGLVH DX SRLQW GH VRUWLH PDMRUpOHFDVpFKpDQWGHVIUDLVGHWUDQVSRUWMXVTXjODIURQWLqUHƒ/HVGLVSRVLWLRQVGHODUWLFOHVRQWDSSOLFDEOHVPXWDWLVPXWDQGLVjODYDOHXUjOH[SRUWDWLRQ&+$3,75(9,',6326,7,21663(&,$/(6$UWLFOHƒ3RXUODSSOLFDWLRQGXSUpVHQW&RGHVRQWFRQVLGpUpHVFRPPHPDUFKDQGLVHVVSpFLDOHVWRXWHVPDUFKDQGLVHVGRQWOLPSRUWDWLRQRXOH[SRUWDWLRQHVWVRXPLVHjGHVGLVSRVLWLRQVVSpFLDOHVƒ/RUVTXHOLPSRUWDWLRQRXOH[SRUWDWLRQHVWVRXPLVHjGHVGLVSRVLWLRQVVSpFLDOHVODPDUFKDQGLVHHVWSURKLEpHVLHOOHQHVWSDVDFFRPSDJQpHGXWLWUHUpJXOLHURXVLHOOHHVWSUpVHQWpHVRXVOHFRXYHUWGXQWLWUHLQDSSOLFDEOHƒ/HWLWUHGLPSRUWDWLRQRXGH[SRUWDWLRQQHSHXWHQDXFXQFDVIDLUHOREMHWGXQSUrWGXQHYHQWHGXQHFHVVLRQHWGXQHPDQLqUHJpQpUDOHGXQHWUDQVDFWLRQTXHOFRQTXHGHODSDUWGHVWLWXODLUHVDX[TXHOVHOOHDpWpQRPLQDWLYHPHQWDFFRUGpH$UWLFOHƒ 6RQW SURKLEpV j OHQWUpH WRXV SURGXLWV pWUDQJHUV QDWXUHOV RX IDEULTXpV SRUWDQW VRLW VXU HX[ VRLW VXU GHVHPEDOODJHVFDLVVHVEDOORWVHQYHORSSHVEDQGHVRXpWLTXHWWHVHWFXQHPDUTXHGHIDEULTXHRXGHFRPPHUFHXQQRPXQVLJQHRXXQHLQGLFDWLRQTXHOFRQTXHGHQDWXUHjIDLUHFURLUHTXLOVRQWXQHRULJLQHGLIIpUHQWHGHOHXUYpULWDEOHRULJLQHƒ 7RXWHIRLV OHV SURGXLWV pWUDQJHUV SRUWDQW GHV LQGLFDWLRQV IDXVVHV RX IDOODFLHXVHV GRULJLQH VHURQW DGPLV jOLPSRUWDWLRQVLOVRQWpWpUHYrWXVGXQHPHQWLRQFRUUHFWULFHDSSRVpHGDQVOHVFRQGLWLRQVIL[pHVSDUDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHV&+$3,75(9,,&21752/('8&200(5&((;7(5,(85(7'(65(/$7,216),1$1&,(5(6$9(&/(75$1*(5$UWLFOH,QGpSHQGDPPHQW GHV REOLJDWLRQV SUpYXHV SDU OH SUpVHQW &RGH OHV LPSRUWDWHXUV HW OHV H[SRUWDWHXUV GRLYHQW VHFRQIRUPHU j OD UpJOHPHQWDWLRQ GX FRQWU{OH GX FRPPHUFH H[WpULHXU DLQVL TXj OD OpJLVODWLRQ UHODWLYH DX[ UHODWLRQVILQDQFLqUHVDYHFOpWUDQJHU

- 8 -7,75(,,25*$1,6$7,21(7)21&7,211(0(17'86(59,&('(6'28$1(6

- 10 -DORUVTXHGHVYLROHQFHVRXGHVYRLHVGHIDLWVRQWH[HUFpHVVXUHX[RXORUVTXLOVVRQWPHQDFpVSDUGHVLQGLYLGXVDUPpVEORUVTXLOVQHSHXYHQWLPPRELOLVHUDXWUHPHQWOHVYpKLFXOHVHPEDUFDWLRQVHWDXWUHVPR\HQVGHWUDQVSRUWGRQWOHFRQGXFWHXUQREWHPSqUHSDVjORUGUHGDUUrWF ORUVTXLOV QH SHXYHQW DXWUHPHQW VRSSRVHU DX SDVVDJH GXQH UpXQLRQ GH SHUVRQQHV TXL QH VDUUrWHQW SDV DX[VRPPDWLRQVTXLOHXUVRQWDGUHVVpHVG ORUVTXLOV QH SHXYHQW FDSWXUHU YLYDQWV OHV DQLPDX[ HPSOR\pV SRXU OD IUDXGH RX TXH ORQ WHQWH GLPSRUWHU RXGH[SRUWHUIUDXGXOHXVHPHQWRXTXLFLUFXOHQWLUUpJXOLqUHPHQW$UWLFOH7RXWDJHQWGHVGRXDQHVTXLHVWGHVWLWXpGHVRQHPSORLRXTXLOHTXLWWHHVWWHQXGHUHPHWWUHLPPpGLDWHPHQWjVRQ$GPLQLVWUDWLRQ VD FRPPLVVLRQ GHPSORL OHV UHJLVWUHV VFHDX[ HW REMHWV GpTXLSHPHQW GRQW LO HVW FKDUJp SRXU VRQVHUYLFHHWGHUHQGUHVHVFRPSWHV$UWLFOHƒ,OHVWLQWHUGLWDX[DJHQWVGHV'RXDQHVVRXVOHVSHLQHVSUpYXHVSDUOH&RGHSpQDOFRQWUHOHVIRQFWLRQQDLUHVSXEOLFV TXL VH ODLVVHQW FRUURPSUH GH UHFHYRLU GLUHFWHPHQW RX LQGLUHFWHPHQW TXHOTXH JUDWLILFDWLRQ UpFRPSHQVH RXSUpVHQWƒ/HFRXSDEOHTXLGpQRQFHODFRUUXSWLRQHVWDEVRXVGHVSHLQHVDPHQGHVHWFRQILVFDWLRQV&+$3,75(,932892,56'(6$*(176'(6'28$1(66HFWLRQ'URLWGHYLVLWHGHV0DUFKDQGLVHVGHVPR\HQVGHWUDQVSRUWHWGHVSHUVRQQHV$UWLFOH3RXUODSSOLFDWLRQGHVGLVSRVLWLRQVGXSUpVHQW&RGHHWHQYXHGHODUHFKHUFKHGHODIUDXGHOHVDJHQWVGHVGRXDQHVSHXYHQWSURFpGHUjODYLVLWHGHVPDUFKDQGLVHVGHVPR\HQVGHWUDQVSRUWHWGHVSHUVRQQHV$UWLFOHƒ7RXWFRQGXFWHXUGHPR\HQGHWUDQVSRUWGRLWVHVRXPHWWUHDX[LQMRQFWLRQVGHVDJHQWVGHV'RXDQHVƒ&HVGHUQLHUVSHXYHQWIDLUHXVDJHGHWRXVHQJLQVDSSURSULpVSRXULPPRELOLVHUOHVPR\HQVGHWUDQVSRUWTXDQGOHVFRQGXFWHXUVQHVDUUrWHQWSDVjOHXUVLQMRQFWLRQV6HFWLRQ9LVLWHVGRPLFLOLDLUHV$UWLFOHƒ3RXUODUHFKHUFKHGHVPDUFKDQGLVHVGpWHQXHVIUDXGXOHXVHPHQWOHVDJHQWVGHVGRXDQHVSHXYHQWSURFpGHUjGHVYLVLWHVGRPLFLOLDLUHVHQVHIDLVDQWDFFRPSDJQHUGXQUHSUpVHQWDQWGHVDXWRULWpVFLYLOHVORFDOHVRXGXQRIILFLHUGHSROLFHMXGLFLDLUHƒ(QDXFXQFDVFHVYLVLWHVQHSHXYHQWrWUHIDLWHVSHQGDQWODQXLWƒ/HVDJHQWVGHVGRXDQHVSHXYHQWLQWHUYHQLUVDQVODVVLVWDQFHGXQUHSUpVHQWDQWGHVDXWRULWpVFLYLOHVRXORFDOHVRXGXQRIILFLHUGHSROLFHMXGLFLDLUHSRXUODUHFKHUFKHGHVPDUFKDQGLVHVTXLSRXUVXLYLHVjYXHVDQVLQWHUUXSWLRQGDQVOHVFRQGLWLRQVIL[pHVSDUODUWLFOHFLDSUqVVRQWLQWURGXLWHVGDQVXQHPDLVRQRXDXWUHVEkWLPHQWVPrPHVLVHQGHKRUVGXUD\RQƒ 6LO \ D UHIXV GRXYHUWXUH GHV SRUWHV OHV DJHQWV GHV GRXDQHV SHXYHQW OHV IDLUH RXYULU HQ SUpVHQFH GXQUHSUpVHQWDQWGHVDXWRULWpVFLYLOHVORFDOHVRXGXQRIILFLHUGHSROLFHMXGLFLDLUH

- 11 -6HFWLRQ'URLWGH&RPPXQLFDWLRQ3DUWLFXOLHUDX6HUYLFHGHV'RXDQHV$UWLFOHƒ/HVDJHQWVGHVGRXDQHVD\DQWDXPRLQVOHJUDGHGH&RQWU{OHXUSHXYHQWH[LJHUODFRPPXQLFDWLRQGHVSDSLHUVHWGRFXPHQWVGHWRXWHQDWXUHUHODWLIVDX[RSpUDWLRQVLQWpUHVVDQWOHXUVHUYLFHDGDQVOHVJDUHVGHFKHPLQGHIHUOHWWUHVGHYRLWXUHVIDFWXUHVIHXLOOHVGHFKDUJHPHQWOLYUHVUHJLVWUHVHWFEGDQVOHVORFDX[GHVFRPSDJQLHVGHQDYLJDWLRQDpULHQQHOHWWUHGHWUDQVSRUWQRWHVHWERUGHUHDX[GHOLYUDLVRQUHJLVWUHVGHPDJDVLQVHWFFGDQVOHVORFDX[GHVHQWUHSULVHVGHWUDQVSRUWSDUURXWHUHJLVWUHGHSULVHHQFKDUJHFDUQHWVGHQUHJLVWUHPHQWGHVFROLVFDUQHWVGHOLYUDLVRQIHXLOOHGHURXWHOHWWUHVGHYRLWXUHVERUGHUHDXGH[SpGLWLRQHWFG GDQV OHV ORFDX[ GHV DJHQFHV \ FRPSULV FHOOHV GLWHV GH WUDQVSRUWV UDSLGHV TXL VH FKDUJHQW GH OD UpFHSWLRQ GXJURXSDJH GH OH[SpGLWLRQ SDU WRXV PRGHV GH ORFRPRWLRQ IHU URXWH DLU HDX HW GH OD OLYUDLVRQ GH WRXV FROLVERUGHUHDX[GpWDLOOpVGH[SpGLWLRQVFROOHFWLYHVUpFpSLVVpVFDUQHWVGHOLYUDLVRQHWFHFKH]OHVFRPPLVVLRQQDLUHVRXWUDQVLWDLUHVIFKH] OHV FRQFHVVLRQQDLUHV GHQWUHS{W GRFNV HW PDJDVLQV JpQpUDX[ UHJLVWUHV HW GRVVLHUV GH GpS{W FDUQHWV GHZDUUDQWVHWQDQWLVVHPHQWVUHJLVWUHVGHQWUpHHWGHVRUWLHGHPDUFKDQGLVHVVLWXDWLRQGHVPDUFKDQGLVHVFRPSWDELOLWpPDWLqUHVHWFJFKH]OHVGHVWLQDWDLUHVRXH[SpGLWHXUVUpHOVGHVPDUFKDQGLVHVGpFODUpHVHQGRXDQHKHWHQJpQpUDOFKH]WRXWHVOHVSHUVRQQHVSK\VLTXHVRXPRUDOHVGLUHFWHPHQWRXLQGLUHFWHPHQWLQWpUHVVpHVjGHVRSpUDWLRQVUpJXOLqUHVRXLUUpJXOLqUHVUHOHYDQWGHODFRPSpWHQFHGXVHUYLFHGHVGRXDQHVƒ/HVGLYHUVGRFXPHQWVFLWpVFLGHVVXVGRLYHQWrWUHFRQVHUYpVSDUOHVLQWpUHVVpVSHQGDQWXQGpODLGHWURLVDQVjFRPSWHU GH OD GDWH GHQYRL GHV FROLV SRXU OHV H[SpGLWHXUV HW j FRPSWHU GH OD GDWH GH OHXU UpFHSWLRQ SRXU OHVGHVWLQDWDLUHVƒ$XFRXUVGHVFRQWU{OHVHWGHVHQTXrWHVRSpUpVFKH]FHVSHUVRQQHVRXVRFLpWpVYLVpHVDXSDUDJUDSKHSUHPLHUGXSUpVHQWDUWLFOHOHVDJHQWVGHVGRXDQHVGpVLJQpVSDUFHPrPHSDUDJUDSKHSHXYHQWSURFpGHUjODVDLVLHGHVGRFXPHQWVGHWRXWHQDWXUHFRPSWDELOLWpIDFWXUHVFRSLHVGHOHWWUHVFDUQHWVGHFKqTXHVWUDLWHVFRPSWHVHQEDQTXHHWFSURSUHVj IDFLOLWHUODFFRPSOLVVHPHQWGHOHXUPLVVLRQƒ/$GPLQLVWUDWLRQGHV'RXDQHVHVWDXWRULVpHVRXVUpVHUYHGHUpFLSURFLWpjIRXUQLUDX[DXWRULWpVTXDOLILpHVGHVSD\VpWUDQJHUVWRXVUHQVHLJQHPHQWVFHUWLILFDWVSURFqVYHUEDX[HWDXWUHVGRFXPHQWVVXVFHSWLEOHVGpWDEOLUODYLRODWLRQGHVORLVHWUqJOHPHQWVDSSOLFDEOHVjOHQWUpHRXjODVRUWLHGHOHXUWHUULWRLUH6HFWLRQ&RQWU{OHGRXDQLHUGHVHQYRLVSDUODSRVWH$UWLFOHƒ/HVDJHQWVGHVGRXDQHVRQWDFFqVGDQVOHVEXUHDX[GHSRVWH\FRPSULVOHVVDOOHVGHWULHQFRUUHVSRQGDQFHGLUHFWH DYHF OH[WpULHXU SRXU \ UHFKHUFKHU HQ SUpVHQFH GHV DJHQWV GHV SRVWHV OHV HQYRLV FORV RX QRQ GRULJLQHLQWpULHXUH RX H[WpULHXUH j OH[FHSWLRQ GHV HQYRLV HQ WUDQVLW UHQIHUPDQW RX SDUDLVVDQW UHQIHUPHU GHV REMHWV GH ODQDWXUHGHFHX[YLVpVDXSDUDJUDSKHHWGXSUpVHQWDUWLFOHƒ/$GPLQLVWUDWLRQGHV3RVWHVHW7pOpFRPPXQLFDWLRQHVWDXWRULVpHjVRXPHWWUHDXFRQWU{OHGRXDQLHUGDQVOHVFRQGLWLRQV SUpYXHV SDU OHV FRQYHQWLRQV HW DUUDQJHPHQWV GH O8QLRQ 3RVWDOH 8QLYHUVHOOH OHV HQYRLV IUDSSpV GHSURKLELWLRQV j OLPSRUWDWLRQ SDVVLEOHV GH GURLWV RX WD[HV SHUoXV SDU OH VHUYLFH GHV GRXDQHV RX VRXPLV j GHVUHVWULFWLRQVRXIRUPDOLWpVjOHQWUpHƒ,OQHSHXWHQDXFXQFDVrWUHSRUWpDWWHLQWHDXVHFUHWGHVFRUUHVSRQGDQFHV6HFWLRQ9pULILFDWLRQGLGHQWLWp$UWLFOH/HVDJHQWVGHVGRXDQHVSHXYHQWFRQWU{OHUOLGHQWLWpGHVSHUVRQQHVTXLHQWUHQWGDQVOHWHUULWRLUHGRXDQLHURXTXLHQVRUWHQWRXTXLFLUFXOHQWGDQVOHUD\RQGHVGRXDQHV

- 12 -7,75(,,,&21'8,7('(60$5&+$1',6(6(1'28$1(

- 13 -&+$3,75(35(0,(5,03257$7,216HFWLRQ7UDQVSRUWVSDUOHVYRLHVWHUUHVWUHV$UWLFOHƒ7RXWHVOHVPDUFKDQGLVHVLPSRUWpHVSDUOHVIURQWLqUHVWHUUHVWUHVGRLYHQWrWUHDXVVLW{WFRQGXLWHVDXSOXVSURFKDLQEXUHDXRXSRVWHGHGRXDQHSDUODURXWHODSOXVGLUHFWHGpVLJQpHSDUYRLHUpJOHPHQWDLUH ƒ(OOHVQHSHXYHQWrWUHLQWURGXLWHVGDQVOHVPDLVRQVHWDXWUHVEkWLPHQWVDYDQWGDYRLUpWpFRQGXLWHVDXEXUHDXHOOHVQHSHXYHQWGpSDVVHUFHOXLFLVDQVSHUPLV$UWLFOHƒ7RXWFRQGXFWHXUGHPDUFKDQGLVHVGRLWGqVVRQDUULYpHDXEXUHDXRXSRVWHGHGRXDQHUHPHWWUHDXVHUYLFHGHVGRXDQHVjWLWUHGHGpFODUDWLRQVRPPDLUHXQHIHXLOOHGHURXWHLQGLTXDQWOHVREMHWVTXLOWUDQVSRUWHƒ/HVPDUFKDQGLVHVVRXVDXWRULVDWLRQVSpFLDOHGRLYHQWrWUHSRUWpHVVXUFHWWHIHXLOOHGHURXWHVRXVOHXUYpULWDEOHGpQRPLQDWLRQSDUQDWXUHHWHVSqFHƒ/DGpFODUDWLRQVRPPDLUHQHVWSDVH[LJpHVLOHVPDUFKDQGLVHVVRQWGpFODUpHVHQGpWDLOGqVOHXUDUULYpHDXEXUHDXRXSRVWHƒ/HVPDUFKDQGLVHVTXLDUULYHQWDSUqVODIHUPHWXUHGXEXUHDXRXSRVWHGHGRXDQHVRQWGpSRVpHVVDQVIUDLVGDQVOHVGpSHQGDQFHVGXGLWEXUHDXRXSRVWHGHGRXDQHMXVTXDXPRPHQWGHVRQRXYHUWXUHGDQVFHFDVODGpFODUDWLRQVRPPDLUHGRLWrWUHUHPLVHDXVHUYLFHGHVGRXDQHVGqVORXYHUWXUHGXEXUHDXRXSRVWHVLOHVPDUFKDQGLVHVQHVRQWSDVLPPpGLDWHPHQWGpFODUpHVHQGpWDLO6HFWLRQ7UDQVSRUWSDUYRLH$pULHQQH$UWLFOHƒ/HVDpURQHIVTXLHIIHFWXHQWXQSDUFRXUVLQWHUQDWLRQDOGRLYHQWSRXUIUDQFKLUODIURQWLqUHVXLYUHODURXWHTXLOHXUHVWLPSRVpHƒ,OVQHSHXYHQWVHSRVHUTXHVXUOHV$pURSRUWVGRXDQLHUV$UWLFOHƒ/HVPDUFKDQGLVHVWUDQVSRUWpHVSDUDLUGRLYHQWrWUHLQVFULWHVVXUOHPDQLIHVWHRXpWDWJpQpUDOGXFKDUJHPHQWGHO$pURQHIƒ /H GRFXPHQW GRLW rWUH VLJQp SDU OH FRPPDQGDQW LO GRLW PHQWLRQQHU OHVSqFH HW OH QRPEUH GH FROLV OHXUVPDUTXHVHWQXPpURVODQDWXUHGHVPDUFKDQGLVHVHWOHVOLHX[GHFKDUJHPHQWƒ,OHVWLQWHUGLWGHSUpVHQWHUFRPPHXQLWpGDQVOHPDQLIHVWHSOXVLHXUVFROLVIHUPpVUpXQLVGHTXHOTXHPDQLqUHTXHFHVRLWƒ /HV PDUFKDQGLVHV VRXV DXWRULVDWLRQ VSpFLDOH GRLYHQW rWUH SRUWpHV DX PDQLIHVWH VRXV OHXU YpULWDEOHGpQRPLQDWLRQSDUQDWXUHHWHVSqFH$UWLFOHƒ/HFRPPDQGDQWGHODpURQHIGRLWSUpVHQWHUOHPDQLIHVWHDX[DJHQWVGHVGRXDQHVjWRXWHUpTXLVLWLRQƒ,OGRLWUHPHWWUHFHGRFXPHQWjWLWUHGHGpFODUDWLRQVRPPDLUHDXEXUHDXGHGRXDQHGHO$pURSRUWDYHFOHFDVpFKpDQWVDWUDGXFWLRQDXWKHQWLTXHGqVODUULYpHGHODSSDUHLORXVLODSSDUHLODUULYHDYDQWORXYHUWXUHGX%XUHDXGqVFHWWHRXYHUWXUH$UWLFOHƒ6RQWLQWHUGLWVWRXVGpFKDUJHPHQWVHWMHWVGHPDUFKDQGLVHVHQFRXUVGHURXWHƒ7RXWHIRLVOHFRPPDQGDQWGHODpURQHIDOHGURLWGHIDLUHMHWHUHQFRXUVGHURXWHOHFRXUULHUSRVWDOGDQVOHVOLHX[SRXUFHRIILFLHOOHPHQWGpVLJQpVDLQVLTXHOHVPDUFKDQGLVHVFKDUJpHVGRQWOHMHWHVWLQGLVSHQVDEOHDXVDOXWGHODpURQHI3 Voir annexe XII, Arrêté n° 348/MF-D du 24 Décembre 1965.

- 14 -$UWLFOH/HVFRPPDQGDQWVGHVDpURQHIVGHODYLDWLRQPLOLWDLUHQDWLRQDOHVRQWWHQXVGHUHPSOLUjOHQWUpHWRXWHVOHVIRUPDOLWpVDX[TXHOOHVVRQWDVVXMHWWLVOHVFRPPDQGDQWVGHVDpURQHIVGHWUDQVSRUWFLYLO$UWLFOH$XFXQHPDUFKDQGLVHQHSHXWrWUHGpFKDUJpHRXWUDQVERUGpHTXDYHFODXWRULVDWLRQpFULWHGHVDJHQWVGHVGRXDQHVHWTXHQOHXUSUpVHQFH&+$3,75(,,0$*$6,16(7$,5(6'('('28$1(0(17$UWLFOHƒ6DXIGLVSRVLWLRQVVSpFLDOHVFRQWUDLUHVOHVPDUFKDQGLVHVFRQGXLWHVHQGRXDQHGDQVOHVFRQGLWLRQVSUpYXHVDX[DUWLFOHVjFLGHVVXVSHXYHQWrWUHFRQVWLWXpHVHQPDJDVLQVRXDLUHVGHGpGRXDQHPHQWVXLYDQWOHVPRGDOLWpVIL[pHVDXSUpVHQWFKDSLWUHƒ/DFUpDWLRQGHPDJDVLQVHWDLUHVGHGpGRXDQHPHQWHVWVXERUGRQQpHjODXWRULVDWLRQGX'LUHFWHXU*pQpUDOGHV'RXDQHVTXLHQDJUppHOHPSODFHPHQWODFRQVWUXFWLRQHWODPpQDJHPHQWƒ /DXWRULVDWLRQ YLVpH DX q GX SUpVHQW DUWLFOH GpWHUPLQH OHV FRQGLWLRQV DX[TXHOOHV OH IRQFWLRQQHPHQW GHVPDJDVLQVHWDLUHVGHGpGRXDQHPHQWHVWVXERUGRQQpHWIL[HpYHQWXHOOHPHQWOHVFKDUJHVGHOH[SORLWDQWHQPDWLqUHGHIRXUQLWXUHGHQWUHWLHQHWGHUpSDUDWLRQGHVLQVWDOODWLRQVQpFHVVDLUHVjOH[pFXWLRQGXVHUYLFH$UWLFOHƒ/DGPLVVLRQGHVPDUFKDQGLVHVGDQVOHVPDJDVLQVRXVXUOHVDLUHVGHGpGRXDQHPHQWHVWVXERUGRQQpHDXGpS{WSDUOH[SORLWDQWGXQHGpFODUDWLRQVRPPDLUHRXGXQGRFXPHQWHQWHQDQWOLHXƒ&HWWHDGPLVVLRQWHPSRUDLUHDSRXUHIIHWGHSODFHUOHVPDUFKDQGLVHVVRXVODUHVSRQVDELOLWpGHOH[SORLWDQWYLVjYLVGHO$GPLQLVWUDWLRQGHV'RXDQHV$UWLFOHƒ/DGXUpHPD[LPXPGHVpMRXUGHVPDUFKDQGLVHVHQPDJDVLQRXVXUOHVDLUHVGHGpGRXDQHPHQWHVWIL[pHSDU$UUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHVƒ/RUVTXHDXSOXVWDUGjOH[SLUDWLRQGXGpODLSUpYXjODOLQpDHUGXSUpVHQWDUWLFOHOHVPDUFKDQGLVHVQRQWSDVIDLWOREMHWGXQHGpFODUDWLRQOHXUDVVLJQDQWXQUpJLPHGRXDQLHUOH[SORLWDQWHVWWHQXGHFRQGXLUHFHVPDUFKDQGLVHVGDQVOHVORFDX[GXQHQWUHS{WSXEOLFRHOOHVVRQWFRQVWLWXpHVGRIILFHHQGpS{W$UWLFOH/HV REOLJDWLRQV HW UHVSRQVDELOLWpV GH OH[SORLWDQW IRQW OREMHW GXQ HQJDJHPHQW GH VD SDUW &HW HQJDJHPHQW HVWFDXWLRQQp$UWLFOH/H'LUHFWHXU*pQpUDOGHV'RXDQHVGpWHUPLQHSDUGpFLVLRQDGPLQLVWUDWLYHOHVFRQGLWLRQVGDSSOLFDWLRQGXSUpVHQWFKDSLWUH&+$3,75(,,,(;3257$7,21$UWLFOHƒ/HVPDUFKDQGLVHVGHVWLQpHVjrWUHH[SRUWpHVGRLYHQWrWUHFRQGXLWHVjXQEXUHDXRXSRVWHGHGRXDQHSRXU\rWUHGpFODUpHVHQGpWDLOƒ6XUOHVIURQWLqUHVWHUUHVWUHVD /HV WUDQVSRUWHXUV YHQDQW GH OLQWpULHXU GX WHUULWRLUH GRXDQLHU QH SHXYHQW GqV OHXU HQWUpH GDQV OH UD\RQHPSUXQWHUTXHOHVURXWHVGpVLJQpHVSDUYRLHUpJOHPHQWDLUH E/HVWUDQVSRUWHXUVTXLRQWFKDUJpGHVPDUFKDQGLVHVGDQVOHUD\RQGHVGRXDQHVGRLYHQWVHUHQGUHDXEXUHDXRXSRVWHGHGRXDQHOHSOXVSURFKHGXOLHXGHFKDUJHPHQWSDUODURXWHODSOXVGLUHFWH$UWLFOH,OSHXWrWUHFUppGHVPDJDVLQVHWDLUHVGH[SRUWDWLRQVSRXUOHVPDUFKDQGLVHVGHVWLQpHVjrWUHH[SRUWpHV4 Voir Article VII - Arrête n° 348/MF-D du 24 Décembre 1965.

- 16 -&+$3,75(,'(&/$5$7,21(1'(7$,/6HFWLRQ&DUDFWqUH2EOLJDWRLUHGHOD'pFODUDWLRQ$UWLFOHƒ7RXWHVOHVPDUFKDQGLVHVLPSRUWpHVRXH[SRUWpHVGRLYHQWIDLUHOREMHWGXQHGpFODUDWLRQHQGpWDLOOHXUDVVLJQDQWXQUpJLPHGRXDQLHUƒ/H[HPSWLRQGHVGURLWVHWWD[HVjOHQWUpHRXODVRUWLHQHGLVSHQVHSDVGHOREOLJDWLRQSUpYXHDXSDUDJUDSKHSUpFpGHQW$UWLFOHƒ/DGpFODUDWLRQHQGpWDLOGRLWrWUHGpSRVpHGDQVXQEXUHDXGHGRXDQHRXYHUWjORSpUDWLRQGRXDQLqUHHQYLVDJpHƒ(OOHQHSHXWrWUHSUpVHQWpHDYDQWODUULYpHGHVPDUFKDQGLVHVDXEXUHDXƒ$OLPSRUWDWLRQHOOHGRLWrWUHGpSRVpHDORUVTXLOQ\DSDVGHGpFODUDWLRQVRPPDLUHGqVODUULYpHGHVPDUFKDQGLVHVDXEXUHDXRXVLOHVPDUFKDQGLVHVVRQWDUULYpHVDYDQWORXYHUWXUHGHVEXUHDX[GqVFHWWHRXYHUWXUHE'DQVOHFDVFRQWUDLUHGDQVXQGpODLGHWURLVMRXUVIUDQFVDSUqVOHGpS{WGHODGpFODUDWLRQVRPPDLUHƒ$OH[SRUWDWLRQHOOHGRLWrWUHGpSRVpHGDQVOHVPrPHFRQGLWLRQVTXHFHOOHVSUpYXHVDXSDUDJUDSKHDOLQpDDGXSUpVHQWDUWLFOH6HFWLRQ3HUVRQQHVKDELOLWpHVjGpFODUHUGHVPDUFKDQGLVHVFRPPLVVLRQQDLUHVHQGRXDQH$UWLFOH/HVPDUFKDQGLVHVLPSRUWpHVRXH[SRUWpHVGRLYHQWrWUHGpFODUpHVHQGpWDLOSDUOHVSHUVRQQHVSK\VLTXHVRXPRUDOHVRXVHUYLFHVD\DQWREWHQXODJUpPHQWGHFRPPLVVLRQQDLUHVHQGRXDQH/HVSURSULpWDLUHVGHVPDUFKDQGLVHVSHXYHQWrWUHDGPLVjGpFODUHUOHXUVPDUFKDQGLVHVGDQVOHVFRQGLWLRQVIL[pHVjODUWLFOHFLGHVVRXV$UWLFOHƒ 1XO QH SHXW IDLUH SURIHVVLRQ GDFFRPSOLUSRXUDXWUXLDXFXQHIRUPDOLWpGHGRXDQHVLOQDpWpDJUppFRPPHFRPPLVVLRQQDLUHHQGRXDQHHWLQVFULWjFHWLWUHVXUXQUHJLVWUHWHQXjOD'LUHFWLRQ*pQpUDOHGHV'RXDQHVƒ/HVSURSULpWDLUHVGHVPDUFKDQGLVHVQHSHXYHQWrWUHDGPLVjGpSRVHUHQOHXUQRPXQHGpFODUDWLRQHQGRXDQHTXHGDQVOXQGHVFDVVXLYDQWVDORUVTXLOQH[LVWHDXFXQFRPPLVVLRQQDLUHHQGRXDQHpWDEOLDXOLHXGHGpGRXDQHPHQWEORUVTXLOQHVDJLWSDVGRSpUDWLRQFRPPHUFLDOHƒ /HV FRQGLWLRQV GDJUpPHQW GH UHIXV GDJUpPHQW RX GH UHWUDLW GDJUpPHQW DLQVL TXH ORUJDQLVDWLRQ GH ODSURIHVVLRQGHFRPPLVVLRQQDLUHHQGRXDQHVRQWIL[pHVSDUYRLHUpJOHPHQWDLUH 6HFWLRQ)RUPH(QRQFLDWLRQVHW(QUHJLVWUHPHQWGHV'pFODUDWLRQVHQ'pWDLO$UWLFOHƒ/HVGpFODUDWLRQVHQGpWDLOGRLYHQWrWUHIDLWHVSDUpFULWƒ (OOHV GRLYHQW FRQWHQLU WRXWHV OHV LQGLFDWLRQV QpFHVVDLUHV SRXU ODSSOLFDWLRQ GHV PHVXUHV GRXDQLqUHV HW SRXUOpWDEOLVVHPHQWGHVVWDWLVWLTXHVGHGRXDQHƒ(OOHVGRLYHQWrWUHVLJQpHVSDUOHGpFODUDQWƒ /H 0LQLVWUH FKDUJp GHV )LQDQFHV GpWHUPLQH SDU DUUrWp OD IRUPH GHV GpFODUDWLRQV OHV pQRQFLDWLRQV TXHOOHVGRLYHQWFRQWHQLUHWOHVGRFXPHQWVTXLGRLYHQW\rWUHDQQH[pV,OSHXWDXWRULVHUGDQVFHUWDLQVFDVOHUHPSODFHPHQWGHODGpFODUDWLRQpFULWHSDUXQHGpFODUDWLRQYHUEDOH 5 Voir annexe - Raabo n° AN VI 014/MF/CAPRO/MTC du 5-12-1988.6 Voir annexe XIII - Arrêté n° 398/MF du 25-11-64.

- 17 -$UWLFOH/RUVTXHSOXVLHXUVDUWLFOHVVRQWUHSULVVXUODPrPHIRUPXOHGHGpFODUDWLRQFKDTXHDUWLFOHHVWFRQVLGpUpFRPPHD\DQWIDLWOREMHWGXQHGpFODUDWLRQLQGpSHQGDQWH$UWLFOH,OHVWLQWHUGLWGHSUpVHQWHUFRPPHXQLWpGDQVOHVGpFODUDWLRQVSOXVLHXUVFROLVIHUPpVUpXQLVGHTXHOTXHPDQLqUHTXHFHVRLW$UWLFOHƒ /HV SHUVRQQHV KDELOLWpHV j GpSRVHU OHV GpFODUDWLRQV HQ GpWDLO ORUVTXHOOHV QH VRQW SDV HQ SRVVHVVLRQ GHVpOpPHQWV QpFHVVDLUHV SRXU OHV pWDEOLU SHXYHQW rWUH DXWRULVpHV j H[DPLQHU OHV PDUFKDQGLVHV DYDQW GpFODUDWLRQ HW jSUpOHYHUGHVpFKDQWLOORQV(OOHVGRLYHQWDORUVSUpVHQWHUjODGRXDQHXQHGpFODUDWLRQSURYLVRLUHTXLQHSHXWHQDXFXQFDVOHVGLVSHQVHUGHOREOLJDWLRQGHGpFODUDWLRQHQGpWDLOƒ7RXWHPDQLSXODWLRQVXVFHSWLEOHGHPRGLILHUODSUpVHQWDWLRQGHVPDUFKDQGLVHVD\DQWIDLWOREMHWGHGpFODUDWLRQVSURYLVRLUHVHVWLQWHUGLWHƒ/DIRUPHGHVGpFODUDWLRQVSURYLVRLUHVHWOHVFRQGLWLRQVGDQVOHVTXHOOHVSHXWDYRLUOLHXOH[DPHQSUpDODEOHGHVPDUFKDQGLVHVVRQWGpWHUPLQpHVSDUGpFLVLRQDGPLQLVWUDWLYH $UWLFOHƒ/HVGpFODUDWLRQVHQGpWDLOUHFRQQXHVUHFHYDEOHVSDUOHVDJHQWVGHVGRXDQHVRQWLPPpGLDWHPHQWHQUHJLVWUpHVSDUHX[ƒ 6RQW FRQVLGpUpHV FRPPH LUUHFHYDEOHV OHV GpFODUDWLRQV LUUpJXOLqUHV GDQV OD IRUPH RX TXL QH VRQW SDVDFFRPSDJQpHVGHGRFXPHQWVGRQWODSURGXFWLRQHVWREOLJDWRLUH$UWLFOHƒ$SUqVOHXUHQUHJLVWUHPHQWOHVGpFODUDWLRQVQHSHXYHQWSOXVrWUHPRGLILpHVƒ 1pDQPRLQV OH MRXU PrPH GX GpS{W GH OD GpFODUDWLRQ HW DYDQW OH FRPPHQFHPHQW GH OD YpULILFDWLRQ OHVGpFODUDQWV SHXYHQW UHFWLILHU OHXUV GpFODUDWLRQV HQ GpWDLO TXDQW DX SRLGV DX QRPEUH j OD PHVXUH RX j OD YDOHXU jFRQGLWLRQGHSUpVHQWHUOHPrPHQRPEUHGHFROLVUHYrWXVGHVPrPHVPDUTXHVHWQXPpURVTXHFHX[SULPLWLYHPHQWpQRQFpVDLQVLTXHOHVPrPHVHVSqFHVGHPDUFKDQGLVHV&+$3,75(,,9(5,),&$7,21'(60$5&+$1',6(66HFWLRQ&RQGLWLRQVGDQVOHVTXHOOHVDOLHXODYpULILFDWLRQGHVPDUFKDQGLVHV $UWLFOHƒ $SUqV HQUHJLVWUHPHQW GH OD GpFODUDWLRQ HQ GpWDLO OH VHUYLFH GHV 'RXDQHV SURFqGH VLO OH MXJH XWLOH j ODYpULILFDWLRQGHWRXWRXSDUWLHGHVPDUFKDQGLVHVGpFODUpHVƒ(QFDVGHFRQWHVWDWLRQOHGpFODUDQWjOHGURLWGHUpFXVHUOHVUpVXOWDWVGHODYpULILFDWLRQSDUWLHOOHHWGHGHPDQGHUODYpULILFDWLRQLQWpJUDOHGHVpQRQFLDWLRQVGHODGpFODUDWLRQVXUOHVTXHOOHVSRUWHODFRQWHVWDWLRQ$UWLFOHƒ/DYpULILFDWLRQGHVPDUFKDQGLVHVGpFODUpHVQHSHXWrWUHIDLWHTXHGDQVOHVPDJDVLQVGHGRXDQHRXGDQVOHVOLHX[GpVLJQpVjFHWHIIHWSDUOHVHUYLFHGHVGRXDQHVƒ /H WUDQVSRUW GHV PDUFKDQGLVHV VXU OHV OLHX[ GH OD YpULILFDWLRQ OH GpEDOODJH OH UHPEDOODJH HW WRXWHV DXWUHVPDQLSXODWLRQVQpFHVVLWpHVSDUODYpULILFDWLRQVRQWHIIHFWXpVDX[IUDLVHWVRXVODUHVSRQVDELOLWpGXGpFODUDQWƒ/HVPDUFKDQGLVHVTXLRQWpWpFRQGXLWHVGDQVOHVPDJDVLQVGHODGRXDQHRXVXUOHVOLHX[GHODYpULILFDWLRQQHSHXYHQWrWUHGpSODFpHVVDQVODSHUPLVVLRQGXVHUYLFHGHVGRXDQHVƒ /HV SHUVRQQHV HPSOR\pHV SDU OH GpFODUDQW SRXU OD PDQLSXODWLRQ GHV PDUFKDQGLVHV HQ GRXDQH GRLYHQW rWUHDJUppHVSDUOHVHUYLFHGHVGRXDQHV$GpIDXWGHFHWDJUpPHQWODFFqVGHVPDJDVLQVGHODGRXDQHHWOHVOLHX[GpVLJQpVSRXUODYpULILFDWLRQOHXUHVWLQWHUGLW7 Voir annexe XXI - Décision N° 771/MF-D du 29-12-64.8 Voir annexe XIX - Arrêté n° 316/MFC-D du 31-05-69.

- 18 -$UWLFOHƒ/DYpULILFDWLRQDOLHXHQSUpVHQFHGXGpFODUDQWƒ/RUVTXHOHGpFODUDQWQHVHSUpVHQWHSDVSRXUDVVLVWHUjODYpULILFDWLRQOHVHUYLFHGHVGRXDQHVOXLQRWLILHSDUOHWWUH UHFRPPDQGpH VRQ LQWHQWLRQ GH FRPPHQFHU OHV RSpUDWLRQV GH YLVLWH RX GH OHV SRXUVXLYUH VLO OHV DYDLWVXVSHQGXHVƒ6LjOH[SLUDWLRQGXQGpODLGHKXLWMRXUVDSUqVFHWWHQRWLILFDWLRQFHOOHFLHVWUHVWpHVDQVHIIHWOHVPDUFKDQGLVHVVRQWFRQVWLWXpHVHQGpS{WGDQVOHVFRQGLWLRQVIL[pHVDX[DUWLFOHVHWVXLYDQWVGXSUpVHQWFRGH6HFWLRQ5qJOHPHQWGHVFRQWHVWDWLRQVSRUWDQWVXUOHVSqFHORULJLQHRXODYDOHXUGHVPDUFKDQGLVHV$UWLFOHƒ 'DQV OH FDV R OH VHUYLFH GHV GRXDQHV FRQWHVWH DX PRPHQW GH OD YpULILFDWLRQ GHV PDUFKDQGLVHV OHVpQRQFLDWLRQV GH OD GpFODUDWLRQ UHODWLYHV j OHVSqFH j ORULJLQH RX j OD YDOHXU HW R OH GpFODUDQW QDFFHSWH SDVODSSUpFLDWLRQGXVHUYLFHODFRQWHVWDWLRQHVWSRUWpHGHYDQWOH&RPLWpGH&RQFLOLDWLRQHWG([SHUWLVH'RXDQLqUHƒ7RXWHIRLVLOQ\DSDVOLHXGHUHFRXULUDXGLW&RPLWpORUVTXHODORLSUpYRLWXQHSURFpGXUHSDUWLFXOLqUHSRXUGpWHUPLQHUO·HVSqFHORULJLQHRXODYDOHXUGHVPDUFKDQGLVHVƒ 'DQV OH FDV GH UpH[SRUWDWLRQ HQ VXLWH GDGPLVVLRQ WHPSRUDLUH OHV FRQVWDWDWLRQV GHV ODERUDWRLUHV GH O(WDWFRQFHUQDQWODFRPSRVLWLRQGHVPDUFKDQGLVHVSUpVHQWpHVjODGpFKDUJHGHVFRPSWHVVRQWGpILQLWLYHV$UWLFOH/DGpFLVLRQGX&RPLWpGHFRQFLOLDWLRQHWG([SHUWLVH'RXDQLqUHGRLWSUpFLVHUODSRVLWLRQWDULIDLUHGHODPDUFKDQGLVHTXLDIDLWOREMHWGHODFRQWHVWDWLRQ6HFWLRQ$SSOLFDWLRQGHVUpVXOWDWVGHODYpULILFDWLRQ$UWLFOHƒ/HVGURLWVWD[HVHWDXWUHVPHVXUHVGRXDQLqUHVVRQWDSSOLTXpHVGDSUqVOHVUpVXOWDWVGHODYpULILFDWLRQHWOHFDVpFKpDQWFRQIRUPpPHQWjODGpFLVLRQGX&RPLWpGH&RQFLOLDWLRQHWG([SHUWLVH'RXDQLqUHƒ /RUVTXH OH VHUYLFH QH SURFqGH SDV j OD YpULILFDWLRQ GHV PDUFKDQGLVHV GpFODUpHV OHV GURLWV WD[HV HW DXWUHVPHVXUHVGRXDQLqUHVVRQWDSSOLTXpHVGDSUqVOHVpQRQFLDWLRQVGHODGpFODUDWLRQ&+$3,75(,,,/,48,'$7,21(7$&48,77(0(17'(6'52,76(77$;(66HFWLRQ/LTXLGDWLRQGHV'URLWVHW7D[HV$UWLFOHƒ6DXIDSSOLFDWLRQGHVGLVSRVLWLRQVSUpYXHVDX[DUWLFOHVHWGX3UpVHQW&RGHOHVGURLWVHWWD[HVjSHUFHYRLUVRQWFHX[TXLVRQWHQYLJXHXUjODGDWHGHQUHJLVWUHPHQWGHODGpFODUDWLRQHQGpWDLOƒ(QFDVGDEDLVVHPHQWGXWDX[GHVGURLWVGHGRXDQHOHGpFODUDQWSHXWGHPDQGHUODSSOLFDWLRQGXQRXYHDXWDULISOXV IDYRUDEOH TXH FHOXL TXL pWDLW HQ YLJXHXU j OD GDWH GHQUHJLVWUHPHQW GH OD GpFODUDWLRQ HQ GpWDLO SRXU ODFRQVRPPDWLRQVLODXWRULVDWLRQSUpYXHjODUWLFOHDOLQpDQDSDVHQFRUHpWpGRQQpH$UWLFOH(QFDVGHPRGLILFDWLRQGHVGURLWVHWWD[HVDSSOLFDEOHVDX[KXLOHVGHSpWUROHFLDSUqVHVVHQFHSpWUROHODPSDQWJDVRLOXQDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHVSHXWUHQGUHODPRGLILFDWLRQDSSOLFDEOHDX[SURGXLWVGpFODUpVSRXUODFRQVRPPDWLRQDYDQWODGDWHGXFKDQJHPHQWGHWDULIHWDSSDUWHQDQWHQFRUHjFHWWHGDWHDX[FRPSDJQLHVSpWUROLqUHVRXDX[JpUDQWVGHVVWDWLRQV&HWDUUrWpSUpFLVHUDQRWDPPHQWOHVFRQGLWLRQVGDQVOHVTXHOOHVFHVSURGXLWVGHYURQWIDLUHOREMHWGXQHGpFODUDWLRQjO$GPLQLVWUDWLRQDLQVLTXHOHPRQWDQWGXUHYHUVHPHQWH[LJpRXGXUHPERXUVHPHQWVXVFHSWLEOHGrWUHDFFRUGp9 Voir annexe XIX - Arrêté n° 316/MFC/D du 31-5-69.

- 19 -6HFWLRQ3DLHPHQWDXFRPSWDQW$UWLFOHƒ/HVGURLWVHWWD[HVOLTXLGpVSDUOHVHUYLFHGHVGRXDQHVVRQWSD\DEOHVDXFRPSWDQWƒ/HVDJHQWVFKDUJpVGHODSHUFHSWLRQGHVGURLWVHWWD[HVVRQWWHQXVGHQGRQQHUTXLWWDQFHƒ/HVUHJLVWUHVGHSDLHPHQWVGHVGURLWVHWWD[HVSHXYHQWrWUHFRQVWLWXpVSDUGHVIHXLOOHWVpWDEOLVSDUGHVSURFpGpVPpFDQRJUDSKLTXHVHWHQVXLWHUHOLpV$UWLFOHƒ/HVGURLWVHWWD[HVQHVRQWSDVGXVVXUOHVPDUFKDQGLVHVGRQWOHVHUYLFHGHVGRXDQHVDFFHSWHODEDQGRQjVRQSURILWƒ/HVPDUFKDQGLVHVGRQWODEDQGRQHVWDFFHSWpSDUOHVHUYLFHGHVGRXDQHVVRQWYHQGXHVDX[HQFKqUHVSXEOLTXHVGDQVOHVPrPHVFRQGLWLRQVTXHOHVPDUFKDQGLVHVDEDQGRQQpHVSDUWUDQVDFWLRQ 6HFWLRQ&UpGLWGHVGURLWVHWWD[HV$UWLFOHƒ/HVUHGHYDEOHVSHXYHQWrWUHDGPLVjSUpVHQWHUGHVREOLJDWLRQVG€PHQWFDXWLRQQpHVjTXDWUHPRLVGpFKpDQFHSRXUOHSDLHPHQWGHVGURLWVHWWD[HVUHFRXYUpVSDUOHVHUYLFHGHVGRXDQHVƒ/HVREOLJDWLRQVQHVRQWSDVDGPLVHVORUVTXHODVRPPHjSD\HUGDSUqVFKDTXHGpFRPSWHHVWLQIpULHXUHj) &)$ƒ(OOHVGRQQHQWOLHXjXQLQWpUrWGHFUpGLWHWjXQHUHPLVHVSpFLDOHGRQWOHWDX[HVWIL[pSDUXQDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHV ƒ/DUpSDUWLWLRQGHODUHPLVHVSpFLDOHHQWUHOHFRPSWDEOHHWOH7UpVRUHVWIL[pHSDU$UUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHV6HFWLRQ5HPERXUVHPHQWGHVGURLWVHWWD[HV$UWLFOH/HV GURLWV HW WD[HV SHUoXV SDU O$GPLQLVWUDWLRQ GHV GRXDQHV SHXYHQW rWUH UHPERXUVpV DX GpFODUDQW GDQV OHV FDVVSpFLDX[SUpYXVVRLWSDUOHSUpVHQWFRGHVRLWSDUGHVDUUrWpVGX0LQLVWUHFKDUJpGHV)LQDQFHVRXSRXUFDXVHGHUUHXUGHOLTXLGDWLRQGHODSDUWGXVHUYLFH&+$3,75(,9(1/(9(0(17'(60$5&+$1',6(66HFWLRQ5qJOHVJpQpUDOHV$UWLFOHƒ$XFXQHPDUFKDQGLVHQHSHXWrWUHUHWLUpHGHVEXUHDX[HWSRVWHVGHGRXDQHVLOHVGURLWVHWWD[HVQRQWSDVpWpSUpDODEOHPHQWSD\pVFRQVLJQpVRXJDUDQWLVƒ/HVPDUFKDQGLVHVQHSHXYHQWrWUHHQOHYpHVVDQVDXWRULVDWLRQGXVHUYLFHGHV'RXDQHVƒ'qVODGpOLYUDQFHGHFHWWHDXWRULVDWLRQOHVPDUFKDQGLVHVGRLYHQWrWUHHQOHYpHV10 Voir annexe VIII - Arrêté n° 239/F-D du 12-06-63.11 Voir annexe IX - Arrêté n° 33/MFC-DT-CP du 02-02-73.12 Voir annexe XVIII - Arrêté n° 301/MFC-D du 28-05-69.

- 20 -6HFWLRQ&UpGLWGHQOqYHPHQW$UWLFOHƒ/$GPLQLVWUDWLRQGHV'RXDQHVSHXWODLVVHUHQOHYHUOHVPDUFKDQGLVHVDXIXUHWjPHVXUHGHVYpULILFDWLRQVHWDYDQWOLTXLGDWLRQHWDFTXLWWHPHQWVGHVGURLWVHWWD[HVPR\HQQDQWVRXPLVVLRQG€PHQWFDXWLRQQpHHWVRXVOREOLJDWLRQSRXUOHVUHGHYDEOHVGHSD\HUXQHUHPLVHGRQWOHWDX[HVWIL[pSDUDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHVƒ/HGpODLDFFRUGpDX[GpFODUDQWVSRXUVHOLEpUHUGHVGURLWVHWWD[HVDIIpUHQWVDX[PDUFKDQGLVHVGRQWLOVSUHQQHQWDLQVLOLYUDLVRQDXVVLW{WDSUqVYpULILFDWLRQHVWGHTXLQ]HMRXUVIUDQFVDSUqVOLQVFULSWLRQGHVGpFODUDWLRQVDXUHJLVWUHGHOLTXLGDWLRQODGLWHLQVFULSWLRQGHYDQWrWUHIDLWHGDQVOHVKHXUHVTXLVXLYHQWODYLVLWHGHVPDUFKDQGLVHV$UWLFOH/HV$GPLQLVWUDWLRQV6HUYLFHVHW(WDEOLVVHPHQWV3XEOLFVSHXYHQWEpQpILFLHUGXQFUpGLWVSpFLDOGHQOqYHPHQWGHWURLVPRLVPR\HQQDQWOHGpS{WGXQHVRXPLVVLRQDJUppHSDUOHFRPSWDEOHVXSpULHXUHWUHQRXYHODEOHFKDTXHDQQpH$UWLFOHELVƒ3RXUOHVXLYLGHODSSOLFDWLRQGHVGLVSRVLWLRQVSUpYXHVDX[DUWLFOHVHWHWVXLWHjODPLVHHQSODFHGXV\VWqPH GRXDQLHU LQIRUPDWLVp 6

- 21 -7,75(95(*,0(6'28$1,(566863(16,)6(;3257$7,2167(0325$,5(6(;3257$7,21635($/$%/(6(7'5$:%$&.

- 22 -&+$3,75(,5(*,0(*(1(5$/'(6$&48,76$&$87,21$UWLFOHƒ/HVPDUFKDQGLVHVGRLYHQWrWUHSODFpHVVRXVOHFRXYHUWGDFTXLWVjFDXWLRQORUVTXHOOHVVRQWWUDQVSRUWpHVSDUOHVYRLHV WHUUHVWUHV RX DpULHQQHV GXQ SRLQW j XQ DXWUH GX WHUULWRLUH GRXDQLHU HQ VXVSHQVLRQ GH GURLWV WD[HV RXGLVSRVLWLRQVVSpFLDOHVƒ/DFTXLWjFDXWLRQHVWOHGRFXPHQWGRXDQLHUTXLFRQVWLWXHOHVXSSRUWGHVSURFpGXUHVGHVUpJLPHVVXVSHQVLIVƒ ,O FRXYUH DLQVL OHV RSpUDWLRQV GH WUDQVLW GHQWUHS{WG$GPLVVLRQWHPSRUDLUHGLPSRUWDWLRQHWGH[SRUWDWLRQWHPSRUDLUH$UWLFOH/DFTXLWjFDXWLRQ FRPSRUWH RXWUH OD GpFODUDWLRQ GpWDLOOpH GHV PDUFKDQGLVHV OHQJDJHPHQW VROLGDLUH GX SULQFLSDOREOLJpHWGHVDFDXWLRQGHVDWLVIDLUHGDQVOHVGpODLVIL[pVHWVRXVOHVSHLQHVGHGURLWVDX[REOLJDWLRQVSUpYXHVSDUOHVORLVHWUqJOHPHQWV$UWLFOH6L OHV PDUFKDQGLVHV QH VRQW SDV VRXV DXWRULVDWLRQ VSpFLDOH OD JDUDQWLH GH OD FDXWLRQ SHXW rWUH UHPSODFpH SDU ODFRQVLJQDWLRQGHVGURLWVHWWD[HV$UWLFOHƒ/HVHQJDJHPHQWVVRXVFULWVVRQWDQQXOpVHWOHFDVpFKpDQWOHVVRPPHVFRQVLJQpHVVRQWUHPERXUVpHVDXYXGXFHUWLILFDWGHGpFKDUJHGRQQpSDUOHVDJHQWVGHVGRXDQHVDWWHVWDQWTXHOHVREOLJDWLRQVVRXVFULWHVRQWpWpUHPSOLHVƒ3RXUSUpYHQLUOHVIUDXGHVODGpFKDUJHGHVDFTXLWVjFDXWLRQVRXVFULWVSRXUJDUDQWLUOH[SRUWDWLRQGHFHUWDLQHVPDUFKDQGLVHVSHXWrWUHVXERUGRQQpHjODSURGXFWLRQGXQFHUWLILFDWGpOLYUpSDUO$GPLQLVWUDWLRQGHV'RXDQHVGXSD\VGHGHVWLQDWLRQ$UWLFOHƒ/DGpFKDUJHQHVWDFFRUGpHTXHSRXUOHVTXDQWLWpVUHSUpVHQWpHVDXOLHXGHGHVWLQDWLRQƒ /HV TXDQWLWpV QRQ UHSUpVHQWpHV VRQW SDVVLEOHV GHV GURLWV HW WD[HV HQ YLJXHXU j ODGDWHGHQUHJLVWUHPHQWGHVDFTXLWV HW OHV SpQDOLWpV HQFRXUXHV VRQW GpWHUPLQpHV OH FDV pFKpDQW GDSUqV FHV PrPHV GURLWV HW WD[HV 6L OHVPDUFKDQGLVHVVRQWVSpFLDOHVOHSULQFLSDOREOLJpHWVDFDXWLRQVRQWWHQXVDXSDLHPHQWGHOHXUYDOHXUƒ/RUVTXHODSHUWHUpVXOWHGXQFDVGHIRUFHPDMHXUHG€PHQWFRQVWDWpOHVHUYLFHGHVGRXDQHVSHXWGLVSHQVHUOHSULQFLSDO REOLJp HW VD FDXWLRQ GX SDLHPHQW GHV GURLWV HW WD[HV GHQWUpH RX VL OHV PDUFKDQGLVHV VRQW VSpFLDOHV GXSDLHPHQWGHOHXUYDOHXU$UWLFOH/HVPRGDOLWpVGDSSOLFDWLRQGHVDUWLFOHVjFLGHVVXVVRQWIL[pHVSDU$UUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHV$UWLFOH/HVGLVSRVLWLRQVGXSUpVHQWFKDSLWUHVRQWDSSOLFDEOHVjWRXVOHVDFTXLWVjFDXWLRQSRXUOHVTXHOVOHSUpVHQWFRGHQDSDVSUpYXGDXWUHVUqJOHV&+$3,75(,,75$16,76HFWLRQ'LVSRVLWLRQVJpQpUDOHV$UWLFOH/DSSOLFDWLRQ GHV GURLWV WD[HV HW GLVSRVLWLRQV VSpFLDOHV HVW VXVSHQGXH SRXU OHV PDUFKDQGLVHV DFKHPLQpHV GXQEXUHDXGHGRXDQHVXUXQDXWUHVRXVOHUpJLPHGXWUDQVLW$UWLFOH/HV PDUFKDQGLVHV H[SpGLpHV HQ WUDQVLW TXL VRQW GpFODUpHV SRXU OD FRQVRPPDWLRQ DX EXUHDX GH GRXDQH GHGHVWLQDWLRQVRQWVRXPLVHVDX[GURLWVHWWD[HVHQYLJXHXUjODGDWHGHQUHJLVWUHPHQWGHODGpFODUDWLRQHQGpWDLOSRXUODFRQVRPPDWLRQ

- 23 -$UWLFOH'HVDUUrWpVGX0LQLVWUHFKDUJpGHV)LQDQFHVGpWHUPLQHQWOHVFRQGLWLRQVGDSSOLFDWLRQGHVGLVSRVLWLRQVGXSUpVHQWFKDSLWUH $UWLFOH/HVPDUFKDQGLVHVSDVVLEOHVGHGURLWVWD[HVRXGLVSRVLWLRQVVSpFLDOHVGLPSRUWDWLRQVRQWH[SpGLpHVHQWUDQVLWVRXVDFTXLWjFDXWLRQ$UWLFOH$ OHQWUpHOHVPDUFKDQGLVHVH[SpGLpHVVRXVOHUpJLPHGXWUDQVLWRUGLQDLUHVRQWGpFODUpHVHQGpWDLOHWYpULILpHVGDQVOHVPrPHVFRQGLWLRQVTXHOHVPDUFKDQGLVHVGpFODUpHVSRXUODFRQVRPPDWLRQ$UWLFOH'qVODUULYpHjGHVWLQDWLRQODFTXLWjFDXWLRQGRLWrWUHUHPLVDXEXUHDXGHGRXDQHRODGpFODUDWLRQGRLWrWUHIDLWHGXUpJLPHGRXDQLHUDVVLJQpDX[PDUFKDQGLVHV6HFWLRQ7UDQVIHUWGXQSUHPLHUEXUHDXVXUXQVHFRQG$UWLFOH/HVHUYLFHGHVGRXDQHVSHXWGLVSHQVHUGHODGpFODUDWLRQHQGpWDLODXSUHPLHUEXUHDXGHGRXDQHOHVPDUFKDQGLVHVTXLGRLYHQWrWUHH[SpGLpHVVXUXQGHX[LqPHEXUHDXSRXU\rWUHVRXPLVHVjFHWWHIRUPDOLWp$UWLFOH'DQVOHFDVSUpYXjODUWLFOHSUpFpGHQWOHVWUDQVSRUWHXUVGHPDUFKDQGLVHVGRLYHQWDXSUHPLHUEXUHDXGHQWUpHDSURGXLUHOHVWLWUHVGHWUDQVSRUWFRQFHUQDQWOHVPDUFKDQGLVHVEVRXVFULUHXQDFTXLWjFDXWLRQRXWRXWHDXWUHGpFODUDWLRQVRPPDLUHGRQWODIRUPHHVWGpWHUPLQpHSDUDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHVVXUODTXHOOHLOVGRLYHQWIDLUHILJXUHUOHQRPEUHHWOHVSqFHGHVFROLVOHXUVPDUTXHVHWQXPpURVDLQVLTXHOHSRLGVGHFKDFXQGHX[HWODQDWXUHGHVPDUFKDQGLVHVTXLOVFRQWLHQQHQW$UWLFOH/HV DJHQWV GHV GRXDQHV GX SUHPLHU EXUHDX GHQWUpH SHXYHQW SURFpGHU j OD YpULILFDWLRQ GHV pQRQFLDWLRQV GH ODGpFODUDWLRQVRPPDLUH/HVWLWUHVGHWUDQVSRUWGRLYHQW\rWUHDQQH[pV$UWLFOH/DGpFODUDWLRQVRPPDLUHQHSHXWrWUHUHFWLILpHSDUODGpFODUDWLRQHQGpWDLOGpSRVpHDXEXUHDXGHGHVWLQDWLRQ6HFWLRQ7UDQVLWLQWHUQDWLRQDO$UWLFOHƒ/HUpJLPHjODVHFWLRQ,,,GXSUpVHQWFKDSLWUHSHXWrWUHDFFRUGpjWLWUHJpQpUDODX[HQWUHSULVHVGHWUDQVSRUWGpVLJQpHVSDUDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHV,OSUHQGOHQRPGHWUDQVLWLQWHUQDWLRQDOƒ/HVHQWUHSULVHVEpQpILFLDLUHVGXWUDQVLWLQWHUQDWLRQDOGRLYHQWPHWWUHjODGLVSRVLWLRQGXVHUYLFHGHVGRXDQHVOHVPDJDVLQVROHVPDUFKDQGLVHVVHURQWUHoXHVHQDWWHQGDQWTXXQUpJLPHGRXDQLHUGpILQLWLIOHXUVRLWDVVLJQpDLQVLTXHOHVLQVWDOODWLRQVHWOHPDWpULHOQpFHVVDLUHjOHXUGpGRXDQHPHQWƒ/H0LQLVWUHFKDUJpGHV)LQDQFHVHWOH0LQLVWUHGHV7UDQVSRUWVGpWHUPLQHQWSDU$UUrWpFRQMRLQWOHVFRQGLWLRQVGHFRQVWUXFWLRQGHIHUPHWXUHHWGHVFHOOHPHQWGHVYpKLFXOHVGHWRXWHVVRUWHVXWLOLVpVSRXUOHWUDQVSRUWLQWHUQDWLRQDO13 Voir annexe XVI - Arrêté n° 1/MF-D du 06-01-1964.

- 24 -&+$3,75(,,,(175(327'('28$1(6HFWLRQ'LVSRVLWLRQVJpQpUDOHV$UWLFOHƒ/HUpJLPHGHOHQWUHS{WFRQVLVWHGDQVODIDFXOWpGHSODFHUGHVPDUFKDQGLVHVHQVXVSHQVLRQGHWRXVGURLWVHWWD[HV GRXDQLHUV HW ILVFDX[ HW DXWUHV PHVXUHV pFRQRPLTXHV GDQV XQ ORFDO SUpDODEOHPHQW DJUpp SDU OH VHUYLFH GHVGRXDQHVHWVRXPLVjVRQFRQWU{OHƒ,OH[LVWHGHX[PRGHVGHQWUHS{WDX%XUNLQD)DVR OHQWUHS{WGHVWRFNDJHHWOHQWUHS{WLQGXVWULHO /HQWUHS{WGHVWRFNDJHFRPSUHQGWURLVFDWpJRULHV OHQWUHS{WUpHOSXEOLFOHQWUHS{WILFWLISULYpOHQWUHS{WVSpFLDOUpHORXILFWLIƒ6RXVUpVHUYHGHVGLVSRVLWLRQVGHODUWLFOHFLDSUqVVRQWDGPLVVLEOHVHQHQWUHS{WV 7RXWHV PDUFKDQGLVHV VRXPLVHV j UDLVRQ GH OLPSRUWDWLRQ j GHV GURLWV WD[HV RX DXWRULVDWLRQV VSpFLDOHV VRLW jGDXWUHVPHVXUHVILVFDOHVpFRQRPLTXHVHWGRXDQLqUHV /HVPDUFKDQGLVHVSURYHQDQWGXPDUFKpLQWpULHXUGHVWLQpHVjOH[SRUWDWLRQ&HVPDUFKDQGLVHVSHXYHQWGDQVGHVFRQGLWLRQVGpWHUPLQpHVSDUDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHVHWGX&RPPHUFHrWUHSODFpHVGDQVGHVHQWUHS{WVVLWXpVGDQVOHVSRUWVGHV(WDWVIRUPDQWDYHFOH%XUNLQD)DVRXQHXQLRQGRXDQLqUH2UGRQQDQFHQƒ$UWLFOH6RQWH[FOXVGHOHQWUHS{WOHVSURGXLWVTXLFRQWUHYLHQQHQWDX[GLVSRVLWLRQVOpJLVODWLYHVHWUpJOHPHQWDLUHVVXUODUpSUHVVLRQGHVIUDXGHV 'DXWUHVH[FOXVLRQVSHXYHQWrWUHSURQRQFpHVSDUYRLHUpJOHPHQWDLUH$UWLFOH/HVPDUFKDQGLVHVDXWRULVpHVjEpQpILFLHUGXUpJLPHGHQWUHS{W\VRQWSODFpHVVRXVOHFRXYHUWGXQDFTXLWjFDXWLRQGpFODUDWLRQHQGpWDLOVRXPLVVLRQQpHHWFDXWLRQQpH$UWLFOHƒ/DGXUpHGHVpMRXUGHVPDUFKDQGLVHVHQHQWUHS{WHVWIL[pHj &LQTDQVSRXUOHQWUHS{WUpHO'L[KXLWPRLVSRXUOHQWUHS{WILFWLI7URLVDQVSRXUOHQWUHS{WVSpFLDO8QDQSRXUOHQWUHS{WLQGXVWULHO([FHSWLRQQHOOHPHQW FHV GXUpHV SHXYHQW rWUH VXU GHPDQGH GHV HQWUHSRVLWDLUHV SURURJpHV SDU OH VHUYLFH GHVGRXDQHVjFRQGLWLRQTXHOHVPDUFKDQGLVHVVRLHQWHQERQpWDW/HVFRQGLWLRQVGHIHUPHWXUHGHQWUHS{WVRQWIL[pHVSDUYRLHUpJOHPHQWDLUH$UWLFOH'XUDQW OHXU VpMRXU HQ HQWUHS{W OHV PDUFKDQGLVHV GRLYHQW rWUH UHSUpVHQWpHV j WRXWH UpTXLVLWLRQ GHV DJHQWV GHVGRXDQHVTXLSHXYHQWSURFpGHUjWRXVFRQWU{OHVHWUHFHQVHPHQWVTXLOVMXJHQWXWLOHV$UWLFOH/HVPDUFKDQGLVHVSODFpHVHQHQWUHS{WVRQWUpSXWpHVKRUVGXWHUULWRLUHGRXDQLHU$ODVRUWLHHOOHVVRQWWUDLWpHVVDXIGLVSRVLWLRQVVSpFLDOHVFRQWUDLUHVFRPPHOHVPDUFKDQGLVHVHQSURYHQDQFHGLUHFWHGHOpWUDQJHU$UWLFOHƒ/HVH[SpGLWLRQVGXQHQWUHS{WVXUXQDXWUHHQWUHS{WRXVXUXQEXUHDXGHGRXDQHHWOHVUpH[SRUWDWLRQVHQVXLWHGHQWUHS{WVHIIHFWXHQWVRXVOHUpJLPHGHWUDQVLWƒ/RUVTXHOH[SpGLWLRQDOLHXVRXVOHUpJLPHGHWUDQVLWLQWHUQDWLRQDOOHQWUHSRVLWDLUHH[SpGLWHXUHVWFRQWUDLQWGHSD\HUOHVGURLWVHWWD[HVVXUOHVGpILFLWVTXLVHUDLHQWFRQVWDWpVRXODYDOHXUGHFHVGpILFLWVVLOVDJLWGHPDUFKDQGLVHVVRXPLVHVjDXWRULVDWLRQVSpFLDOHƒ/HVH[SpGLWHXUVGRLYHQWMXVWLILHUGDQVOHGpODLIL[pSDUODSURGXFWLRQGXQFHUWLILFDWGHVGRXDQHVGXSD\VGHGHVWLQDWLRQ TXH OHV PDUFKDQGLVHV WUDQVSRUWpHV SDU DpURQHI HQ GpFKDUJH GH FRPSWHV GHQWUHS{W VRQW VRUWLHV GXWHUULWRLUHGRXDQLHU

- 25 -$UWLFOHƒ(QFDVGHPLVHjODFRQVRPPDWLRQHQVXLWHGHQWUHS{WOHVGURLWVHWWD[HVDSSOLFDEOHVVRQWFHX[HQYLJXHXUjODGDWHGHQUHJLVWUHPHQWGHODGpFODUDWLRQHQGpWDLOSRXUODFRQVRPPDWLRQƒ/RUVTXLOVGRLYHQWrWUHOLTXLGpVVXUGHVGpILFLWVOHVGURLWVHWWD[HVDSSOLFDEOHVVRQWFHX[HQYLJXHXUjODGDWHGHODGHUQLqUHVRUWLHG·HQWUHS{Wƒ/RUVTXLOVGRLYHQWrWUHOLTXLGpVVXUGHVPDUFKDQGLVHVVRXVWUDLWHVGHQWUHS{WOHVGURLWVHWWD[HVDSSOLFDEOHVVRQWFHX[HQYLJXHXUjODGDWHGHFRQVWDWDWLRQGHODVRXVWUDFWLRQƒ'DQVWRXVOHVFDVSRXUOHVPDUFKDQGLVHVWD[pHVRXVRXPLVHVjDXWRULVDWLRQVSpFLDOHODYDOHXUjFRQVLGpUHUHVWFHOOHGHVGLWHVPDUFKDQGLVHVjODGDWHUHWHQXHSRXUODSSOLFDWLRQGHVGURLWVHWWD[HV$UWLFOHƒ/RUVTXHGHVPDUFKDQGLVHVD\DQWVXELGHVPDQLSXODWLRQVRXGHVWUDQVIRUPDWLRQVHQHQWUHS{WVRQWGpFODUpHVSRXUODFRQVRPPDWLRQODSHUFHSWLRQGHVGURLWVHWWD[HVSHXWrWUHDXWRULVpHVXUODEDVHGHOHVSqFHRXGHVTXDQWLWpVUHFRQQXHVRXDGPLVHVSDUOHVHUYLFHGHVGRXDQHVjODGDWHGHOHXUHQWUpHHQHQWUHS{Wƒ /RUVTXH GHV PDUFKDQGLVHV SODFpHV HQ HQWUHS{W j OD GpFKDUJH GH FRPSWHV GDGPLVVLRQ WHPSRUDLUH VRQWGpFODUpHVSRXUODFRQVRPPDWLRQODSHUFHSWLRQGHVGURLWVHWWD[HVSHXWrWUHDXWRULVpHVXUODEDVHGHOHVSqFHHWGHVTXDQWLWpVUHFRQQXHVRXDGPLVHVSDUOHVHUYLFHGHVGRXDQHVjODGDWHGHOHXUPLVHHQDGPLVVLRQWHPSRUDLUHƒ(QFDVGDSSOLFDWLRQGHVGLVSRVLWLRQVFLGHVVXVpQRQFpHVOHVGURLWVHWWD[HVDSSOLFDEOHVVRQWFHX[HQYLJXHXUjODGDWHGHQUHJLVWUHPHQWGHODGpFODUDWLRQHQGpWDLOSRXUODFRQVRPPDWLRQODYDOHXUjFRQVLGpUHUpWDQWGpWHUPLQpHjODPrPH GDWH GDQV OHV FRQGLWLRQV IL[pHV j ODUWLFOH FLGHVVXV /HV DXWRULVDWLRQV QpFHVVDLUHV SRXU ODGPLVVLRQ DXEpQpILFHGHVGLVSRVLWLRQVFLGHVVXVpQRQFpHVVRQWDFFRUGpHVSDUO$GPLQLVWUDWLRQGHVGRXDQHV$UWLFOH/HVFRQGLWLRQVGDSSOLFDWLRQGXUpJLPHGHQWUHS{WVRQWIL[pHVSDUYRLHUpJOHPHQWDLUH 6HFWLRQ(QWUHS{WUpHO$UWLFOHƒ/HQWUHS{WUpHOHVWFRQFpGpSDUGpFUHWƒ/HGpFUHWGHFRQFHVVLRQGpWHUPLQHOHVFRQGLWLRQVLPSRVpHVDXFRQFHVVLRQQDLUHIL[HOHVWD[HVGHPDJDVLQDJHTXLOHVWDXWRULVpjSHUFHYRLUHWOHFDVpFKpDQWODSDUWLQLWLDOHGHVIUDLVGH[HUFLFHGHYDQWrWUHVXSSRUWpHSDUOXL$UWLFOHƒ /HPSODFHPHQW OD FRQVWUXFWLRQ HW ODPpQDJHPHQW GHV ORFDX[ GH OHQWUHS{W UpHO GRLYHQW rWUH DJUpHV SDU OH0LQLVWUHFKDUJpGHV)LQDQFHVƒ/HQWUHS{WFRPSRUWHOLQVWDOODWLRQjWLWUHJUDWXLWGHFRUSVGHJDUGHGHEXUHDX[HWGHORJHPHQWVUpVHUYpVDX[DJHQWVGHVGRXDQHVƒ/HVGpSHQVHVGHFRQVWUXFWLRQGHUpSDUDWLRQHWGHQWUHWLHQVRQWjODFKDUJHGXFRQFHVVLRQQDLUH$UWLFOHƒ/HQWUHS{WUpHOHVWJDUGpSDUOHVHUYLFHGHVGRXDQHVƒ7RXWHVOHVLVVXHVGHOHQWUHS{WVRQWIHUPpHVjGHX[FOpVGLIIpUHQWHVGRQWOXQHHVWGpWHQXHSDUOHVDJHQWVGHVGRXDQHV$UWLFOH/HVPDUFKDQGLVHVSHXYHQWVpMRXUQHUHQHQWUHS{WUpHOSHQGDQWFLQTDQV$UWLFOH'HVDUUrWpVGX0LQLVWUHFKDUJpGHV)LQDQFHVGpWHUPLQHQWOHVPDQLSXODWLRQVGRQWOHVSURGXLWVSODFpVHQHQWUHS{WUpHOSHXYHQWIDLUHOREMHWDLQVLTXHOHVFRQGLWLRQVDX[TXHOOHVFHVPDUFKDQGLVHVVRQWVXERUGRQQpHV$UWLFOHƒ/HVHQWUHSRVLWDLUHVGRLYHQWDFTXLWWHUOHVGURLWVHWWD[HVVXUOHVPDUFKDQGLVHVTXLOVQHSHXYHQWUHSUpVHQWHUDXVHUYLFHGHVGRXDQHVHQPrPHVTXDQWLWpV6LOHVPDUFKDQGLVHVVRQWVRXPLVHVjDXWRULVDWLRQVSpFLDOHLOVVRQWWHQXVDXSDLHPHQWGHOHXUYDOHXUƒ 7RXWHIRLV OHV GpILFLWV SURYHQDQW VRLW GH OH[WUDFWLRQ GHV SLHUUHV SRXVVLqUHV HW LPSXUHWpV VRLW GH FDXVHVQDWXUHOOHVVRQWDGPLVHQIUDQFKLVH14 Voir annexe XIV - Arrêté n° 1/MF-D du 04-01-65.

- 26 -ƒ/RUVTXHODSHUWHGHVPDUFKDQGLVHVSODFpHVHQHQWUHS{WUpHOUpVXOWHGXQFDVGHIRUFHPDMHXUHG€PHQWFRQVWDWpOHVHQWUHSRVLWDLUHVVRQWGLVSHQVpVGXSDLHPHQWGHVGURLWVHWWD[HVRXVLOHVPDUFKDQGLVHVVRQWVRXPLVHVjDXWRULVDWLRQVSpFLDOHGXSDLHPHQWGHOHXUYDOHXUƒ,OHQHVWGHPrPHORUVTXLO\DYROGHPDUFKDQGLVHVSODFpHVHQHQWUHS{WUpHOVLODSUHXYHGXYROHVWG€PHQWpWDEOLHƒ6LOHVPDUFKDQGLVHVVRQWDVVXUpHVLOGRLWrWUHMXVWLILpTXHODVVXUDQFHQHFRXYUHTXHODYDOHXUHQHQWUHS{WjGpIDXWGHFHWWHMXVWLILFDWLRQOHVGLVSRVLWLRQVGHVSDUDJUDSKHHWGXSUpVHQWDUWLFOHQHVRQWSDVDSSOLFDEOHV$UWLFOHƒ$OH[SLUDWLRQGXGpODLIL[pjODUWLFOHOHVPDUFKDQGLVHVSODFpHVHQHQWUHS{WUpHOGRLYHQWrWUHUpH[SRUWpHVRXVLHOOHVQHVRQWSDVVSpFLDOHVVRXPLVHVDX[GURLWVHWWD[HVGXVjOLPSRUWDWLRQƒ$GpIDXWVRPPDWLRQHVWIDLWHjOHQWUHSRVLWDLUHSDUOHWWUHUHFRPPDQGpHGDYRLUjVDWLVIDLUHjOXQHRXODXWUHGH FHV REOLJDWLRQV 6L OD VRPPDWLRQ UHVWH VDQV HIIHW GDQV OH GpODL GXQ PRLV OHV PDUFKDQGLVHV VRQW YHQGXHV DX[HQFKqUHVSXEOLTXHVSDUO$GPLQLVWUDWLRQGHV'RXDQHV/HSURGXLWGHODYHQWHGpGXFWLRQIDLWHGHVGURLWVHWWD[HVGDQVOHFDVGHPLVHjODFRQVRPPDWLRQHWGHVIUDLVGHPDJDVLQDJHRXGHWRXWHDXWUHQDWXUHVRQWYHUVpVHQGpS{WDX7UpVRUSRXU rWUH UHPLV DX SURSULpWDLUH VLO HVW UpFODPp GDQV OHV GHX[ DQV j SDUWLU GX MRXU GH OD YHQWH RX j GpIDXW GHUpFODPDWLRQGDQVFHGpODLGpILQLWLYHPHQWDFTXLVDX%XGJHWGHO(WDW/HVPDUFKDQGLVHVGRQWOLPSRUWDWLRQHVWVRXPLVHj DXWRULVDWLRQVSpFLDOHVQHSHXYHQWrWUHYHQGXHVTXHSRXUODUpH[SRUWDWLRQ6HFWLRQ(QWUHS{WVSpFLDO$UWLFOHƒ/HQWUHS{WVSpFLDOSHXWrWUHDXWRULVpDSRXUOHVPDUFKDQGLVHVGRQWODSUpVHQFHGDQVOHQWUHS{WUpHOSUpVHQWHGHVGDQJHUVRXHVWVXVFHSWLEOHGDOWpUHUODTXDOLWpGHVDXWUHVSURGXLWVE SRXU OHV PDUFKDQGLVHV GRQW OD FRQVHUYDWLRQ H[LJH GHV LQVWDOODWLRQV VSpFLDOHV /D OLVWH GHV SURGXLWV DGPLV HQHQWUHS{WVSpFLDOHVWIL[pHSDUYRLHUpJOHPHQWDLUHƒ/DXWRULVDWLRQGRXYULUXQHQWUHS{WVSpFLDOHVWDFFRUGpHSDUGpFLVLRQDGPLQLVWUDWLYHƒ/HVORFDX[GHOHQWUHS{WVSpFLDOVRQWIRXUQLVSDUOHFRQFHVVLRQQDLUH,OVGRLYHQWrWUHDJUppVSDUO$GPLQLVWUDWLRQGHV'RXDQHVHWVRQWIHUPpVGDQVOHVPrPHVFRQGLWLRQVTXHO(QWUHS{WUpHOƒ/HVIUDLVGH[HUFLFHGHOHQWUHS{WVSpFLDOVRQWjODFKDUJHGXFRQFHVVLRQQDLUH/HVGLVSRVLWLRQVSUpYXHVSRXUOHQWUHS{WUpHOSDUODUWLFOHSDUDJUDSKHFLGHVVXVVRQWDSSOLFDEOHVjOHQWUHS{WVSpFLDO$UWLFOH/HVHQWUHSRVLWDLUHVGRLYHQWSUHQGUHOHQJDJHPHQWFDXWLRQQpGHUpH[SRUWHUOHVPDUFKDQGLVHVRXVLHOOHVQHVRQWSDVSURKLEpHVGDFTXLWWHUOHVGURLWVHWWD[HVHQYLJXHXUDXPRPHQWRHOOHVVHURQWYHUVpHVjODFRQVRPPDWLRQHWFHGDQVOHGpODLIL[pSDUODUWLFOHFLDSUqV$UWLFOH/HVPDUFKDQGLVHVSHXYHQWVpMRXUQHUHQHQWUHS{WVSpFLDOSHQGDQWWURLVDQV$UWLFOH/HV UqJOHV IL[pHV SRXU OHQWUHS{W UpHO SDU OHV DUWLFOHV HW SDUDJUDSKH HU HW VRQW DSSOLFDEOHV jOHQWUHS{WVSpFLDO6HFWLRQ(QWUHS{WILFWLI$UWLFOHƒ'HVDUUrWpVGX0LQLVWUHFKDUJpGHV)LQDQFHVGpVLJQHQWOHVSURGXLWVDGPLVVLEOHVHQHQWUHS{WILFWLIHWOHVORFDOLWpVRGHVHQWUHS{WVILFWLIVSHXYHQWrWUHpWDEOLVƒ/HQWUHS{WILFWLIHVWFRQVWLWXpGDQVOHVPDJDVLQVGX&RPPHUFHVRXVODJDUDQWLHGXQHQJDJHPHQWFDXWLRQQpGHUpH[SRUWHUOHVPDUFKDQGLVHVRXVLFHOOHVFLQHVRQWSDVVRXPLVHVjDXWRULVDWLRQVSpFLDOHGHSD\HUOHVGURLWVHWWD[HVHQYLJXHXUDXPRPHQWRHOOHVVHURQWYHUVpHVjODFRQVRPPDWLRQHWFHGDQVOHGpODLIL[pSDUODUWLFOHFLDSUqV$UWLFOH/HVPDUFKDQGLVHVSHXYHQWVpMRXUQHUHQHQWUHS{WILFWLISHQGDQWGL[KXLWPRLV

- 27 -$UWLFOH/HVUqJOHVIL[pHVSRXUOHQWUHS{WUpHOSDUOHSUHPLHUSDUDJUDSKHGHODUWLFOHFLGHVVXVVRQWDSSOLFDEOHVjOHQWUHS{WILFWLIPrPHHQFDVGHYRORXGHVLQLVWUH$UWLFOH'HV DUUrWpV GX 0LQLVWUH FKDUJp GHV )LQDQFHV SHXYHQW VRXV FHUWDLQHV FRQGLWLRQV DXWRULVHU GHV PDQLSXODWLRQV HQHQWUHS{WILFWLIHWOHFDVpFKpDQWDOORXHUHQIUDQFKLVHGHVGURLWVHWWD[HVOHVGpILFLWVUpVXOWDQWGHFHVRSpUDWLRQV6HFWLRQ(QWUHS{WLQGXVWULHO$UWLFOH/HQWUHS{WLQGXVWULHOHVWXQpWDEOLVVHPHQWSODFpVRXVOHFRQWU{OHGHO$GPLQLVWUDWLRQGHV'RXDQHVROHVHQWUHSULVHVTXL WUDYDLOOHQW SRXU OH[SRUWDWLRQ RX j OD IRLV SRXU OH[SRUWDWLRQ HW OH PDUFKp LQWpULHXU SHXYHQW rWUH DXWRULVpHV jSURFpGHU SRXU FHV GHX[ GHVWLQDWLRQV j OD PLVH HQ RHXYUH GHV PDUFKDQGLVHV HQ VXVSHQVLRQ GHV GURLWV HW WD[HV GHGRXDQHVGRQWHOOHVVRQWSDVVLEOHVjUDLVRQGHOLPSRUWDWLRQ$UWLFOH/HQWUHS{WLQGXVWULHOQHSHXWrWUHpWDEOLTXHGDQVOHVORFDOLWpVVLqJHVGXQEXUHDXGHGRXDQHGHSOHLQH[HUFLFH$UWLFOH/HQWUHS{WLQGXVWULHOHVWDFFRUGpSDUDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHV&HWDUUrWpGpWHUPLQHQRWDPPHQWODQDWXUH HW OHVSqFH WDULIDLUH GHV SURGXLWV GRQW OLPSRUWDWLRQ HVW DXWRULVpH 3RXU OHV TXDQWLWpV VXVFHSWLEOHV GrWUHGpFODUpHVGXUDQWOHGpODLYLVpjODUWLFOHFLGHVVXVXQGpSDVVHPHQWGHSHXWrWUHDGPLVjWLWUHH[FHSWLRQQHOOHVSURGXLWVFRPSHQVDWHXUVjUHSUpVHQWHUHQSRXUFHQWDJHGHUpH[SRUWDWLRQREOLJDWRLUHQHSHXYHQWrWUHLQIpULHXUVj GHODTXDQWLWpGHVSURGXLWVFRPSHQVDWHXUV/RUVTXXQHHQWUHSULVHSRVVqGHSOXVLHXUVXVLQHVVHXOVOHVpWDEOLVVHPHQWVGpVLJQpVGDQVODUUrWpEpQpILFLHQWGXUpJLPH$UWLFOH/HVPDUFKDQGLVHVSHXYHQWVpMRXUQHUHQHQWUHS{WLQGXVWULHOSHQGDQWXQDQVDXIGpURJDWLRQDFFRUGpHSDUOH0LQLVWUHFKDUJpGHV)LQDQFHV$UWLFOH/HV PDUFKDQGLVHV VXVFHSWLEOHV GrWUH PLVHV HQ RHXYUH HQ HQWUHS{W LQGXVWULHO OHV SURGXLWV IDEULTXpV DGPLV j ODFRPSHQVDWLRQ GHV FRPSWHV HW OHV FRQGLWLRQV GDQV OHVTXHOOHV VRSqUH FHWWH FRPSHQVDWLRQ VRQW OHV PrPHV TXHQDGPLVVLRQWHPSRUDLUH$UWLFOH/HV PDUFKDQGLVHV DGPLVHV HQ HQWUHS{W LQGXVWULHO QH SHXYHQW VDXI GpURJDWLRQ VSpFLDOH GX 0LQLVWUH FKDUJp GHV)LQDQFHVrWUHUpH[SRUWpHVQLPLVHVjODFRQVRPPDWLRQHQOpWDW$UWLFOH/HVUqJOHVIL[pHVSDUODUWLFOHGX&RGHGHV'RXDQHVVRQWDSSOLFDEOHVjOHQWUHS{WLQGXVWULHOPrPHHQFDVGHYRORXGHIRUFHPDMHXUH,QGpSHQGDPPHQWGHODSSOLFDWLRQGHVGLVSRVLWLRQVSUpYXHVDX7LWUH9&KDSLWUH,,,6HFWLRQFLGHVVXVWRXWHLUUpJXODULWpRXLQREVHUYDWLRQGHVHQJDJHPHQWVVRXVFULWVSHXWHQWUDvQHUOHUHWUDLWGHODXWRULVDWLRQ&+$3,75(,9$'0,66,217(0325$,5($UWLFOHƒ /H 0LQLVWUH FKDUJp GHV )LQDQFHV HW OH 0LQLVWUH UHVSRQVDEOH GHV ,QGXVWULHV SHXYHQW SDU DUUrWpV FRQMRLQWVDFFRUGHU ODGPLVVLRQ WHPSRUDLUH SRXU GHV SURGXLWV GHVWLQpV j UHFHYRLU XQH WUDQVIRUPDWLRQ XQH RXYUDLVRQ RX XQFRPSOpPHQWGHPDLQGRHXYUHGDQVOHWHUULWRLUHGRXDQLHUƒ /H 'LUHFWHXU *pQpUDO GHV 'RXDQHV SHXW DFFRUGHU GHV DXWRULVDWLRQV GDGPLVVLRQ WHPSRUDLUH GDQV OHV FDVVXLYDQWV GHPDQGHVGLQWURGXFWLRQGREMHWVSRXUUpSDUDWLRQHVVDLVRXH[SpULHQFHV GHPDQGHVGLQWURGXFWLRQGHPEDOODJHVjUHPSOLUHWGHPEDOODJHVLPSRUWpVSOHLQVSRXUrWUHUpH[SRUWpVYLGHV

- 28 - GHPDQGHVGLQWURGXFWLRQGHPDWpULHOVWHFKQLTXHVLPSRUWpVSURYLVRLUHPHQWSDUOHVHQWUHSULVHV0LQLVWqUHVHQYXHGHODUHFKHUFKHHWGHODSURVSHFWLRQ GHPDQGHVGLQWURGXFWLRQSUpVHQWDQWXQFDUDFWqUHLQGLYLGXHOHWH[FHSWLRQQHOQRQVXVFHSWLEOHVGrWUHJpQpUDOLVpV GHPDQGHVGLQWURGXFWLRQGHPDWpULHOVGHQWUHSULVHVSRXUGHVWUDYDX[SUpVHQWDQWXQFDUDFWqUHLQFRQWHVWDEOHGXWLOLWpSXEOLTXH ODUUrWp RX OD GpFLVLRQ DFFRUGDQW ODGPLVVLRQ WHPSRUDLUH SHXW IL[HU OHV FRQGLWLRQV SDUWLFXOLqUHV j ORSpUDWLRQ2UGRQQDQFHQƒ$UWLFOHƒ6DXIDSSOLFDWLRQGHVGLVSRVLWLRQVGXSDUDJUDSKHGXSUpVHQWDUWLFOHOHVPDUFKDQGLVHVLPSRUWpHVVRXVOHUpJLPHGHODGPLVVLRQWHPSRUDLUHEpQpILFLHQWGHODVXVSHQVLRQGHVGURLWVHWWD[HVGRQWHOOHVVRQWSDVVLEOHVjOLPSRUWDWLRQjOH[FHSWLRQGHVWD[HVSRXUVHUYLFHVUHQGXVƒ3RXUOHVPDWpULHOVGHVWLQpVjOH[pFXWLRQGHVWUDYDX[XQHIUDFWLRQGXPRQWDQWGHVGURLWVHWWD[HVHVWDFTXLWWpHGDQVOHVFRQGLWLRQVIL[pHVSDUODGpFLVLRQDFFRUGDQWODGPLVVLRQWHPSRUDLUH2UGRQQDQFHQƒ$UWLFOHƒ/DGXUpHGHVpMRXUGHVPDUFKDQGLVHVVXUOHWHUULWRLUHGRXDQLHUHVWIL[pHSDUODUUrWpRXODGpFLVLRQDFFRUGDQWODGPLVVLRQWHPSRUDLUHHQIRQFWLRQGHODGXUpHUpHOOHGHVRSpUDWLRQVHWGDQVODOLPLWHGXQDQƒ /D GXUpH GH VpMRXU SULPLWLYHPHQW LPSDUWLH SHXW WRXWHIRLV j WLWUH H[FHSWLRQQHO rWUH SURURJpH SDUO$GPLQLVWUDWLRQGHV'RXDQHV$UWLFOH3RXUEpQpILFLHUGHODGPLVVLRQWHPSRUDLUHODSHUVRQQHTXLPHWHQRHXYUHRXHPSORLHOHVPDUFKDQGLVHVLPSRUWpHVGRLWVRXVFULUHXQDFTXLWjFDXWLRQSDUOHTXHOHOOHVHQJDJHD ­ WUDQVSRUWHU GLUHFWHPHQW OHV PDUFKDQGLVHV GDQV OHV ORFDX[ RX VXU OHV OLHX[ GpVLJQpV GDQV OD GpFODUDWLRQGLPSRUWDWLRQE ­ UHSUpVHQWHU OHV PDUFKDQGLVHV HQ OpWDW HQ FDV GH WUDQVIRUPDWLRQ RX GXWLOLVDWLRQ RX WUDQVIRUPpHVjWRXWHVUpTXLVLWLRQGXVHUYLFHGHVGRXDQHVF­XWLOLVHURXPHWWUHHQRHXYUHOHVPDUFKDQGLVHVSRXUOHVVHXOHVRSpUDWLRQVDXWRULVpHVG$QHSDVPHWWUHHQYHQWHQHSDVORXHUHWQHSDVFpGHUjWLWUHJUDWXLWRXRQpUHX[OHVPDUFKDQGLVHVGXUDQWOHXUVpMRXUVRXVFHUpJLPHH$UpH[SRUWHURXFRQVWLWXHUHQHQWUHS{WGHGRXDQHGDQVOHGpODLGpWHUPLQpOHVPDUFKDQGLVHVLPSRUWpHVRXOHVSURGXLWVTXLSURYLHQQHQWGHOHXUWUDQVIRUPDWLRQI$VXSSRUWHUOHVVDQFWLRQVDSSOLFDEOHVHQFDVGLQIUDFWLRQRXGHQRQGpFKDUJHGHVDFTXLWV2UGRQQDQFHQƒ$UWLFOH/HV H[SpGLWHXUV GRLYHQW MXVWLILHU GDQV OH GpODL IL[p SDU OD SURGXFWLRQ GXQ FHUWLILFDW GHV GRXDQHV GX SD\V GHGHVWLQDWLRQ TXH OHV PDUFKDQGLVHV H[SRUWpHV SDU $pURQHIV HQ GpFKDUJH GH FRPSWHV GDGPLVVLRQ WHPSRUDLUH VRQWVRUWLHVGXWHUULWRLUHGRXDQLHU$UWLFOH/RUVTXH OHV SURGXLWV DGPLV WHPSRUDLUHPHQW QRQW SDV pWp H[SRUWpV RX SODFpV HQ HQWUHS{W OD UpJXODULVDWLRQ GHVDFTXLWVGDGPLVVLRQWHPSRUDLUHSHXWrWUHDXWRULVpHjWLWUHH[FHSWLRQQHOPR\HQQDQWOHSDLHPHQWGHVGURLWVHWWD[HVHQYLJXHXUjODGDWHGHQUHJLVWUHPHQWGHVGLWVDFTXLWVPDMRUpVVLOHVGURLWVHWWD[HVQRQWSDVpWpFRQVLJQpVGHOLQWpUrWGHFUpGLWSUpYXSDUODUWLFOHFLGHVVXVFDOFXOpjSDUWLUGHFHWWHPrPHGDWH$UWLFOH'HV DUUrWpV FRQMRLQWV GX 0LQLVWUH FKDUJp GHV )LQDQFHV HW GX 0LQLVWUH &KDUJp GH O (FRQRPLH GpWHUPLQHQW OHVFRQGLWLRQVGDSSOLFDWLRQGHVGLVSRVLWLRQVGXSUpVHQWFKDSLWUH

- 29 -&+$3,75(9(;3257$7,2135($/$%/('5$:%$&.6HFWLRQ([SRUWDWLRQSUpDODEOH$UWLFOH/LPSRUWDWLRQHQIUDQFKLVHWRWDOHRXSDUWLHOOHGHVGURLWVHWWD[HVGHGRXDQHSHXWrWUHDFFRUGpHVHORQODSURFpGXUHSUpYXH FLGHVVXV SRXU ORFWURL GH O$GPLVVLRQ 7HPSRUDLUH DX[ SURGXLWV GH PrPH HVSqFH TXH FHX[ SULV j ODFRQVRPPDWLRQTXLRQWpWpXWLOLVpVjODIDEULFDWLRQGHPDUFKDQGLVHVSUpDODEOHPHQWH[SRUWpHV$UWLFOH3RXUEpQpILFLHUGHODIUDQFKLVHSUpYXHjODUWLFOHFLGHVVXVOHVLPSRUWDWHXUVGRLYHQWDMXVWLILHUGHODUpDOLVDWLRQGHOH[SRUWDWLRQSUpDODEOHEVDWLVIDLUHDX[REOLJDWLRQVSDUWLFXOLqUHVTXLVHURQWSUHVFULWHVSDUDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHV6HFWLRQ'UDZEDFN$UWLFOH/H UHPERXUVHPHQW WRWDO RX SDUWLHO GHV GURLWV HW WD[HV GH GRXDQH VXSSRUWpV SDU OHV SURGXLWV HQWUDQW GDQV ODIDEULFDWLRQGHVPDUFKDQGLVHVH[SRUWpHVSHXWrWUHDFFRUGpVHORQODSURFpGXUHSUpYXHSDUODUWLFOHFLGHVVXVSRXUORFWURLGHO$GPLVVLRQWHPSRUDLUH$UWLFOH3RXUEpQpILFLHUGXUHPERXUVHPHQWSUpYXjODUWLFOHFLGHVVXVOHVH[SRUWDWHXUVGRLYHQWDMXVWLILHUGHOLPSRUWDWLRQSUpDODEOHSRXUODFRQVRPPDWLRQGHSURGXLWVPLVHQRHXYUHEVDWLVIDLUHDX[REOLJDWLRQVSDUWLFXOLqUHVTXLVHURQWSUHVFULWVSDUDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHV6HFWLRQ'LVSRVLWLRQVFRPPXQHV$UWLFOH8Q DUUrWpFRQMRLQWGX0LQLVWUHFKDUJpGHV)LQDQFHVHWGX0LQLVWUH&KDUJpGHO(FRQRPLHGpWHUPLQHODOLVWHGHVSURGXLWVDGPLVVLEOHVDXEpQpILFHGHVGHX[UpJLPHVVXVYLVpV&+$3,75(9,(;3257$7,217(0325$,5( $UWLFOH'HVDUUrWpVGX0LQLVWUHFKDUJpGHV)LQDQFHVIL[HQWD OHV FRQGLWLRQV GDQV OHVTXHOOHV OH VHUYLFH GHV 'RXDQHV SHXW DXWRULVHU OH[SRUWDWLRQ WHPSRUDLUH GHV SURGXLWVHQYR\pVKRUVGXWHUULWRLUHGRXDQLHUSRXUUHFHYRLUXQFRPSOpPHQWGHPDLQGRHXYUHEOHVPRGDOLWpVVHORQOHVTXHOOHVFHVSURGXLWVVHURQWVRXPLVDXSDLHPHQWGHVGURLWVHWWD[HVGHQWUpHORUVGHOHXUUpLPSRUWDWLRQ15 Voir annexe XV- arrêté n° 132 du 3 Mai 1965.

- 30 -&+$3,75(9,,,03257$7,21(7(;3257$7,217(0325$,5('(62%-(763(56211(/6$33$57(1$17$8;92

- 31 -7,75(9,'(327'('28$1(

- 32 -&+$3,75(,&2167,787,216'(60$5&+$1',6(6(1'(327$UWLFOHƒ6RQWFRQVWLWXpHVGRIILFHHQGpS{WSDUOHVHUYLFHGHVGRXDQHVD/HVPDUFKDQGLVHVTXLDOLPSRUWDWLRQQRQWSDVpWpGpFODUpHVHQGpWDLOGDQVOHGpODLOpJDOE /HV PDUFKDQGLVHV TXL D\DQW IDLW OREMHW GXQH GpFODUDWLRQ HQ GpWDLO QRQW SX rWUH YpULILpHV HQ ODEVHQFH GXGpFODUDQWF/HVPDUFKDQGLVHVTXLUHVWHQWHQGRXDQHSRXUWRXWDXWUHPRWLIƒ/RUVTXHOHVPDUFKDQGLVHVVRQWVDQVYDOHXUYpQDOHODGRXDQHSHXWIDLUHSURFpGHUjOHXUGHVWUXFWLRQ$UWLFOHƒ/HVPDUFKDQGLVHVHQGpS{WGHGRXDQHGHPHXUHQWDX[ULVTXHVGHVSURSULpWDLUHVOHXUGpWpULRUDWLRQDOWpUDWLRQRXGpSHUGLWLRQSHQGDQWOHXUVpMRXUHQGpS{WQHSHXWGRQQHUOLHXjGRPPDJHVHWLQWpUrWVTXHOOHTXHQVRLWODFDXVHƒ/HVIUDLVGHWRXWHQDWXUHUpVXOWDQWGHODFRQVWLWXWLRQHWGXVpMRXUHQGpS{WVRQWjODFKDUJHGHVPDUFKDQGLVHV$UWLFOH/HV DJHQWV GHV 'RXDQHV QH SHXYHQW SURFpGHU j ORXYHUWXUH GHV FROLV FRQVWLWXpV HQ GpS{W GH GRXDQH HW j ODYpULILFDWLRQGHOHXUFRQWHQXTXHQSUpVHQFHGXSURSULpWDLUHRXGXGHVWLQDWDLUHRXjGpIDXWGXQSHUVRQQHGpVLJQpHjODUHTXrWHGXFKHIGH%XUHDXGHV'RXDQHVSDUOHMXJHGHSUHPLqUHLQVWDQFH&+$3,75(,,9(17(6'(60$5&+$1',6(6$UWLFOHƒ/HVPDUFKDQGLVHVTXLQRQWSDVpWpHQOHYpHVGDQVOHGpODLGHTXDWUHPRLVjGDWHUGHOHXULQVFULSWLRQDXUHJLVWUHGHGpS{WVRQWYHQGXHVDX[HQFKqUHVSXEOLTXHVƒ/HVPDUFKDQGLVHVSpULVVDEOHVRXHQPDXYDLVpWDWGHFRQVHUYDWLRQSHXYHQWrWUHYHQGXHVLPPpGLDWHPHQWDYHFODXWRULVDWLRQGXMXJHGHSUHPLqUHLQVWDQFHƒ/HVPDUFKDQGLVHVGXQHYDOHXULQIpULHXUHj)&)$TXLQHVRQWSDVHQOHYpHVjOH[SLUDWLRQGXGpODLGHTXDWUH PRLV YLVp DX SDUDJUDSKH SUHPLHU FLGHVVXV VRQWFRQVLGpUpHVFRPPHDEDQGRQQpHV/HVHUYLFHGHV'RXDQHVSHXW OHV YHQGUH DX[ HQFKqUHV SXEOLTXHV RX HQ IDLUH GRQ j GHV K{SLWDX[ KRVSLFHV RX DXWUH pWDEOLVVHPHQW GHELHQIDLVDQFH$UWLFOHƒ /D YHQWH GHV PDUFKDQGLVHV HVW HIIHFWXpH SDU OHV VRLQV GX VHUYLFH GHV GRXDQHV DX SOXV RIIUDQW HW GHUQLHUHQFKpULVVHXUƒ /HV PDUFKDQGLVHV VRQW YHQGXHV OLEUHV GH WRXV GURLWV HW WD[HV SHUoXV SDU OD GRXDQH DYHF IDFXOWp SRXUODGMXGLFDWDLUHGHQGLVSRVHUSRXUWRXWHVOHVGHVWLQDWLRQVDXWRULVpHVSDUOpJLVODWLRQHWODUpJOHPHQWDWLRQHQYLJXHXU$UWLFOHƒ/HSURGXLWGHODYHQWHHVWDIIHFWpSDURUGUHGHSULRULWpHWjGXHFRQFXUUHQFHD$XUqJOHPHQWGHVIUDLVHWDXWUHVGpSHQVHVDFFHVVRLUHVGHWRXWHQDWXUHHQJDJpVSDUODGRXDQHSRXUODFRQVWLWXWLRQHWOHVpMRXUHQGpS{WDLQVLTXHSRXUODYHQWHGHVPDUFKDQGLVHVE$XUHFRXYUHPHQWGHVGURLWVHWWD[HVGRQWVRQWSDVVLEOHVOHVPDUFKDQGLVHVHQUDLVRQGHODGHVWLQDWLRQTXLOHXUHVWGRQQpHƒ/RUVTXHOHSURGXLWGHODYHQWHHVWVXIILVDQWLOHVWSURFpGpDXUqJOHPHQWGHWRXVDXWUHVIUDLVSRXYDQWJUHYHUODPDUFKDQGLVH /H UHOLTXDW pYHQWXHO HVW YHUVp HQ GpS{W DX 7UpVRU R LO UHVWH SHQGDQW GHX[ DQV j OD GLVSRVLWLRQ GXSURSULpWDLUHGHVPDUFKDQGLVHVRXGHVD\DQWVGURLWV3DVVpFHGpODLLOHVWDFTXLVDX%XGJHWGHO(WDW7RXWHIRLVVLOHVWLQIpULHXUj)UDQFV&)$OHUHOLTXDWHVWSULVVDQVGpSHQVHVHQUHFHWWHGpILQLWLYHDX%XGJHWGHO(WDWƒ/RUVTXHOHSURGXLWGHODYHQWHHVWLQVXIILVDQWSRXUUpJOHUOHVFUpDQFHVpQXPpUpHVDXSDUDJUDSKHFLGHVVXVOHVVRPPHVVRQWYHUVpHVHQGpS{WDXWUpVRUHWUpSDUWLHVVLO\DOLHXVHORQODSURFpGXUHGHGLVWULEXWLRQSDUFRQWULEXWLRQjODGLOLJHQFHGHO$GPLQLVWUDWLRQ/HMXJHFRPSpWHQWHVWOHMXJHGLQVWDQFHGXOLHXGHGpS{W

- 33 -7,75(9,,23(5$7,21635,9,/(*,((6

- 34 -&+$3,75(,$'0,66,216(1)5$1&+,6(6$UWLFOHƒ3DUGpURJDWLRQDX[GLVSRVLWLRQVGHVDUWLFOHVHWFLGHVVXVOLPSRUWDWLRQHQIUDQFKLVHGHVGURLWVHWWD[HVSHXWrWUHDXWRULVpHHQIDYHXUDGHVPDUFKDQGLVHVRULJLQDLUHVGXWHUULWRLUHGRXDQLHURXQDWLRQDOLVpHVSDUOHSDLHPHQWGHVGURLWVHQUHWRXUGHOpWUDQJHUEGHVHQYRLVGHVWLQpVDX[$PEDVVDGHXUVDX[VHUYLFHVGLSORPDWLTXHVHWFRQVXODLUHVHWDX[PHPEUHVpWUDQJHUVGHFHUWDLQVRUJDQLVPHVLQWHUQDWLRQDX[RIILFLHOVVLpJHDQWDX%XUNLQD)DVRFGHVHQYRLVGHVWLQpVjOD&URL[5RXJHHWDX[DXWUHVRHXYUHVGHVROLGDULWpGHFDUDFWqUHQDWLRQDOGGHVHQYRLVH[FHSWLRQQHOVGpSRXUYXVGHWRXWFDUDFWqUHFRPPHUFLDOƒ /HV FRQGLWLRQV GDSSOLFDWLRQ GX SUpVHQW DUWLFOH VRQW IL[pH SDU DUUrWpV GX 0LQLVWUH FKDUJp GHV )LQDQFHV &HVDUUrWpVSHXYHQWVXERUGRQQHUODGPLVVLRQHQIUDQFKLVHjODFRQGLWLRQGHUpFLSURFLWpGHODSDUWGHVSD\VpWUDQJHUVHWGpFLGHUTXHOHVREMHWVD\DQWEpQpILFLpGHODIUDQFKLVHQHSRXUURQWSDVrWUHFpGpVjWLWUHRQpUHX[RXJUDWXLWRXDIIHFWpVj GDXWUHVGHVWLQDWLRQVSHQGDQWXQGpODLGpWHUPLQp&+$3,75(,,$9,7$,//(0(17'(6$(521()6$UWLFOH6RQWH[HPSWpVGHVGURLWVGHQWUpHOHVK\GURFDUEXUHVGHVWLQpVjODYLWDLOOHPHQWGHVDpURQHIVPLOLWDLUHVRXFLYLOTXLHIIHFWXHQWXQHQDYLJDWLRQDXGHOjGHVIURQWLqUHVGXWHUULWRLUHGRXDQLHU$UWLFOH/HV YLYUHV HW SURYLVLRQV GH ERUG DSSRUWpV SDU OHV DpURQHIV YHQDQW GH OpWUDQJHU QH SHXYHQW rWUH YHUVpV VXU OHWHUULWRLUHGRXDQLHUTXDSUqVGpFODUDWLRQHQGpWDLOHWDFTXLWWHPHQWGHVGURLWVHWWD[HV17 Voir annexe III. - Arrêté n° 404 du 2 Novembre 1962.18 Voir annexe XXII - Décret n° 67-246/PRES du 15/09/1967.

- 35 -7,75(9,,,&,5&8/$7,21(7'(7(17,21'(60$5&+$1',6(6$/,17(5,(85'87(55,72,5('28$1,(5

- 36 -&+$3,75(,&,5&8/$7,21(7'(7(17,21'(60$5&+$1',6(6'$16/(5$

- 37 -ƒ &HX[ TXL RQW GpWHQX WUDQVSRUWp YHQGX FpGp RX pFKDQJp OHV GLWHV PDUFKDQGLVHV HWFHX[TXLRQWpWDEOLOHVMXVWLILFDWLRQV GRULJLQH VRQW pJDOHPHQW WHQXV GH SUpVHQWHU OHV GRFXPHQWV YLVpV DX SDUDJUDSKH SUHPLHU FLGHVVXV jWRXWH UpTXLVLWLRQ GHV DJHQWV GHV GRXDQHV IRUPXOpH GDQV XQ GpODL GH WURLV DQV VRLW j SDUWLU GX PRPHQW R OHVPDUFKDQGLVHVRQWFHVVpGrWUHHQWUHOHXUVPDLQVVRLWjSDUWLUGHODGDWHGHGpOLYUDQFHGHVMXVWLILFDWLRQVGRULJLQH

- 38 -7,75(,;7$;(6',9(56(63(5&8(63$5/$'28$1($UWLFOH/HV WD[HV DXWUHV TXH FHOOHV TXL VRQW LQVFULWHV DX WDULI GHV 'RXDQHV HW GRQW OH VHUYLFH GHV 'RXDQHV HVW FKDUJpGDVVXUHUODSHUFHSWLRQVRQWOLTXLGpHVHWSHUoXHVHWOHXUUHFRXYUHPHQWSRXUVXLYLFRPPHHQPDWLqUHGHGRXDQH

- 39 -7,75(;&217(17,(8;

- 40 -&+$3,75(,'(),1,7,21'(6,1)5$&7,216'28$1,(5(6$UWLFOH3DU LQIUDFWLRQV GRXDQLqUHV RQ HQWHQG OHV LQIUDFWLRQV DX[ SUHVFULSWLRQV GX SUpVHQW FRGH HW FHOOHV GHV ORLV HWUqJOHPHQWVGRXDQLHUVGpILQLVSDUODUWLFOHSUHPLHUFLGHVVXV&+$3,75(,,&2167$7$7,21'(6,1)5$&7,216'28$1,(5(66HFWLRQ&RQVWDWDWLRQSDUSURFqVYHUEDOGH6DLVLH3DUDJUDSKH3HUVRQQHVDSSHOpHVjRSpUHUGHVVDLVLHV'URLWVHW2EOLJDWLRQVGHV6DLVLVVDQWV$UWLFOHƒ/HVLQIUDFWLRQVGRXDQLqUHVSHXYHQWrWUHFRQVWDWpHVSDUXQDJHQWGHVGRXDQHVRXGHWRXWHDXWUHDGPLQLVWUDWLRQƒ&HX[TXLFRQVWDWHQWXQHLQIUDFWLRQGRXDQLqUHRQWOHGURLWGHVDLVLUWRXVREMHWVSDVVLEOHVGHFRQILVFDWLRQGHUHWHQLUOHVH[SpGLWLRQVHWWRXVDXWUHVGRFXPHQWVUHODWLIVDX[REMHWVVDLVLVHWGHSURFpGHUjODUHWHQXHSUpYHQWLYHGHVREMHWVDIIHFWpVjODV€UHWpGHVSpQDOLWpVƒ,OVQHSHXYHQWSURFpGHUjODFDSWXUHGHVSUpYHQXVTXHQFDVGHIODJUDQWGpOLW3DUDJUDSKH)RUPDOLWpVJpQpUDOHVHWREOLJDWRLUHVjSHLQHGHQXOOLWpGHVSURFqVYHUEDX[GHVDLVLH$UWLFOHƒD$XWDQWTXHOHVFLUFRQVWDQFHVOHSHUPHWWHQWOHVPDUFKDQGLVHVHWPR\HQVGHWUDQVSRUWVDLVLVVRQWFRQGXLWVHWGpSRVpVDX%XUHDXDX3RVWHRXjOD%ULJDGHGH'RXDQHOHSOXVSURFKHGXOLHXGHODVDLVLHE /RUVTXRQ QH SHXWOHVFRQGXLUHLPPpGLDWHPHQWDXEXUHDXDXSRVWHRXjODEULJDGHRXORUVTXLOQ\DSDVGHEXUHDXGHSRVWHRXGHEULJDGHGDQVODORFDOLWpOHVREMHWVVDLVLVSHXYHQWrWUHFRQILpVjODJDUGHGXSUpYHQXRXGXQWLHUVVXUOHVOLHX[GHODVDLVLHRXGDQVXQHDXWUHORFDOLWpƒ/HVDJHQWVTXLRQWFRQVWDWpXQHLQIUDFWLRQUpGLJHQWOHSURFqVYHUEDOVDQVGLYHUWLUjGDXWUHVDFWHVHWDXSOXVWDUGLPPpGLDWHPHQWDSUqVOHWUDQVSRUWHWOHGpS{WGHVREMHWVVDLVLVƒ D /H SURFqVYHUEDO SHXW rWUH UpGLJp DX OLHX GH GpS{W GHV REMHWV VDLVLV RX DX OLHX GH OD FRQVWDWDWLRQ GHOLQIUDFWLRQ,OSHXWpJDOHPHQWrWUHUpGLJpDXVLqJHGHODEULJDGHGH*HQGDUPHULHDXEXUHDXGXQIRQFWLRQQDLUHGHV)LQDQFHVDXEXUHDXGXFKHIGHSRVWHDGPLQLVWUDWLIRXGX0DLUHE(QFDVGHVDLVLHGDQVXQHPDLVRQOHSURFqVYHUEDOSHXW\rWUHYDODEOHPHQWUpGLJp$UWLFOH/HVSURFqVYHUEDX[pQRQFHQWODGDWHHWODFDXVHGHODVDLVLHODGpFODUDWLRQTXLHQDpWpIDLWHDXSUpYHQXOHVQRPVTXDOLWpV HW GHPHXUHV GHV VDLVLVVDQWV HW GH OD SHUVRQQH FKDUJpH GHV SRXUVXLWHV OD QDWXUH GHV REMHWV VDLVLV HW OHXUTXDQWLWpODSUpVHQFHGXSUpYHQXjOHXUGHVFULSWLRQRXODVRPPDWLRQTXLOXLDpWpIDLWHG\DVVLVWHUOHQRPHWODTXDOLWpGXJDUGLHQOHOLHXGHODUpGDFWLRQGXSURFqVYHUEDOHWOKHXUHGHVDFO{WXUH$UWLFOHƒ/RUVTXHOHVPDUFKDQGLVHVVDLVLHVQHVRQWSDVVRXVDXWRULVDWLRQVSpFLDOHLOHVWRIIHUWPDLQOHYpHGHVPR\HQVGHWUDQVSRUWVRXVFDXWLRQVROYDEOHRXVRXVFRQVLJQDWLRQGHODYDOHXUƒ&HWWHRIIUHDLQVLTXHODUpSRQVHVRQWPHQWLRQQpHVDXSURFqVYHUEDO$UWLFOHƒ6LOHSUpYHQXHVWSUpVHQWOHSURFqVYHUEDOpQRQFHTXLOOXLHQDpWpGRQQpOHFWXUHTXLODpWpLQWHUSHOOpGHOHVLJQHUHWTXLOHQDUHoXWRXWGHVXLWHFRSLHƒ/RUVTXHOHSUpYHQXHVWDEVHQWODFRSLHHVWDIILFKpHGDQVOHVYLQJWTXDWUHKHXUHVjODSRUWHGXEXUHDXRXGHODEULJDGHGHGRXDQHRXGHODPDLULHGXOLHXGHUpGDFWLRQGXSURFqVYHUEDOVLOQH[LVWHGDQVFHOLHXQLEXUHDXQLEULJDGHRXSRVWHGHGRXDQH

- 41 -ƒ 'DQV OXQ HWODXWUHFDVFHSURFqVYHUEDOFRPSRUWHFLWDWLRQjFRPSDUDvWUHGHYDQWOHWULEXQDOGDQVXQGpODLPD[LPXP GH KXLW MRXUV RXWUH OHV GpODLV RUGLQDLUHV GH GLVWDQFH VDXI HQ PDWLqUH FRUUHFWLRQQHOOH R OD FLWDWLRQ HVWGRQQpHGDQVOHVFRQGLWLRQVLQGLTXpHVjODUWLFOHFLDSUqV$UWLFOHƒ/HVSURFqVYHUEDX[VRQWDIILUPpVGHYDQWOHMXJHGLQVWDQFHGDQVOHGpODLGRQQpSRXUFRPSDUDvWUHODIILUPDWLRQpQRQFHTXLOHQDpWpGRQQpOHFWXUHjODIILUPDQWƒ(QPDWLqUHFRUUHFWLRQQHOOHOHVVDLVLVVDQWVRQWWURLVMRXUVSRXUDIILUPHUOHXUVSURFqVYHUEDX[ƒ/HVDJHQWVGHVGRXDQHVHWOHVIRQFWLRQQDLUHVDVVHUPHQWpVGHVDXWUHV$GPLQLVWUDWLRQVVRQWWRXWHIRLVGLVSHQVpVGHODIRUPDOLWpGHODIILUPDWLRQ3DUDJUDSKH)RUPDOLWpVUHODWLYHVjTXHOTXHVVDLVLHVSDUWLFXOLqUHV$6DLVLHVSRUWDQWVXUOHIDX[HWVXUODOWpUDWLRQGHVH[SpGLWLRQV$UWLFOHƒ6LOHPRWLIGHODVDLVLHSRUWHVXUOHIDX[RXODOWpUDWLRQGHVH[SpGLWLRQVOHSURFqVYHUEDOpQRQFHOHJHQUHGHIDX[OHVDOWpUDWLRQVRXVXUFKDUJHVƒ/HVGLWHVH[SpGLWLRQVVLJQpHVHWSDUDSKpHVQHYDULHWXUSDUOHVVDLVLVVDQWVVRQWDQQH[pHVDXSURFqVYHUEDOTXLFRQWLHQWODVRPPDWLRQIDLWHDXSUpYHQXGHOHVVLJQHUHWVDUpSRQVH%6DLVLHVjGRPLFLOH$UWLFOHƒ(QFDVGHVDLVLHjGRPLFLOHOHVPDUFKDQGLVHVQRQVRXPLVHVjDXWRULVDWLRQVSpFLDOHQHVRQWSDVGpSODFpHVVRXVUpVHUYHTXHOHSUpYHQXGRQQHFDXWLRQVROYDEOHGHOHXUYDOHXU6LOHSUpYHQXQHIRXUQLWSDVGHFDXWLRQRXVLOVDJLWGREMHWVRXPLVjDXWRULVDWLRQVSpFLDOHOHVPDUFKDQGLVHVVRQWWUDQVSRUWpHVDXSOXVSURFKDLQEXUHDXRXFRQILpHVjXQWLHUVJDUGLHQFRQVWLWXpVRLWVXUOHVOLHX[GHODVDLVLHVRLWGDQVXQHDXWUHORFDOLWpƒ /H UHSUpVHQWDQW GHV DXWRULWpV FLYLOHV GX OLHX GH VDLVLH RX ORIILFLHU GH 3ROLFH -XGLFLDLUH LQWHUYHQX GDQV OHVFRQGLWLRQVIL[pHVjODUWLFOHFLGHVVXVGRLWDVVLVWHUjODUpGDFWLRQGXSURFqVYHUEDOHQFDVGHUHIXVLOVXIILWSRXUODUpJXODULWpGHVRSpUDWLRQVTXHOH3URFqVYHUEDOFRQWLHQQHODPHQWLRQGHODUpTXLVLWLRQHWGXUHIXV&6DLVLHHQGHKRUVGXUD\RQ$UWLFOH(QGHKRUVGXUD\RQOHVGLVSRVLWLRQVGHVDUWLFOHVSUpFpGHQWVVRQWDSSOLFDEOHVWDQWDX[LQIUDFWLRQVUHOHYpHVGDQVOHVEXUHDX[HQWUHS{WVHWDXWUHVOLHX[VRXPLVjODVXUYHLOODQFHGXVHUYLFHGHVGRXDQHVTXDX[LQIUDFWLRQVFRQVWDWpHVjODFLUFXODWLRQRXjODGpWHQWLRQ3DUDJUDSKH,95qJOHVjREVHUYHUDSUqVODUpGDFWLRQGXSURFqVYHUEDOGHVDLVLH$UWLFOHƒ$SUqVDIILUPDWLRQVLO\DOLHXOHVSURFqVYHUEDX[FRQVWDWDQWOHVGpOLWVGHGRXDQHVRQWUHPLVDX3URFXUHXUGX)DVRRXDX0DJLVWUDWTXLHQUHPSOLWOHVIRQFWLRQVHWOHVSUpYHQXVFDSWXUpVVRQWWUDGXLWVGHYDQWFH0DJLVWUDWƒ $ FHW HIIHW OHV DXWRULWpV FLYLOHV HW PLOLWDLUHV VRQW WHQXHV GH SUrWHU PDLQ IRUWH DX[ DJHQWV GHV GRXDQHV j ODSUHPLqUHUpTXLVLWLRQƒ 6DXI DSSOLFDWLRQ GHV GLVSRVLWLRQV GH ODUWLFOH FLDSUqV OHV SUpYHQXV FDSWXUpV VLOV VRQW GH QDWLRQDOLWppWUDQJqUHGRLYHQWrWUHPDLQWHQXVHQGpWHQWLRQSUpYHQWLYHMXVTXjODGDWHGXMXJHPHQWRXGHODWUDQVDFWLRQHQWUDvQDQWODEDQGRQGHVSRXUVXLWHVGHO$GPLQLVWUDWLRQGHV'RXDQHV6HFWLRQ&RQVWDWDWLRQSDUSURFqVYHUEDOGHFRQVWDW$UWLFOHƒ /HV UpVXOWDWV GHV FRQWU{OHV RSpUpV GDQV OHV FRQGLWLRQV SUpYXHV j ODUWLFOH FLGHVVXV HW GXQH PDQLqUHJpQpUDOHFHX[GHVHQTXrWHVHWLQWHUURJDWRLUHVHIIHFWXpVSDUOHVDJHQWVGHVGRXDQHVVRQWFRQVLJQpVGDQVOHVSURFqVYHUEDX[GHFRQVWDWƒ &HV SURFqVYHUEDX[ pQRQFHQW OD GDWH HW OH OLHX GHV FRQWU{OHV HW GHV HQTXrWHV HIIHFWXpV OD QDWXUH GHVFRQVWDWDWLRQVIDLWHVHWGHVUHQVHLJQHPHQWVUHFXHLOOLVODVDLVLHGHVGRFXPHQWVVLO\DOLHXDLQVLTXHOHVQRPVTXDOLWpVHWUpVLGHQFHDGPLQLVWUDWLYHGHVDJHQWVYHUEDOLVDWHXUV,OVLQGLTXHQWHQRXWUHTXHFHX[FKH]TXLOHQTXrWHRXOHFRQWU{OHD pWpHIIHFWXpRQWpWpLQIRUPpVGHODGDWHHWGXOLHXGHODUpGDFWLRQGHFHUDSSRUWHWTXHVRPPDWLRQOHXUDpWpIDLWH

- 42 -GDVVLVWHUjFHWWHUpGDFWLRQ6LFHVSHUVRQQHVVRQWSUpVHQWHVjFHWWHUpGDFWLRQLOVSUpFLVHQWTXHOHFWXUHOHXUHQDpWpIDLWHHWTXHOOHVRQWpWpLQWHUSHOOpHVGHOHVLJQHU6HFWLRQ'LVSRVLWLRQVFRPPXQHVDX[SURFqVYHUEDX[GHVDLVLHHWDX[SURFqVYHUEDX[GHFRQVWDW3DUDJUDSKH7LPEUHHWHQUHJLVWUHPHQW$UWLFOHƒ /HV SURFqVYHUEDX[ GH GRXDQH DLQVL TXH OHV VRXPLVVLRQV HW WUDQVDFWLRQV HQ WHQDQW OLHX VRQW GLVSHQVpV GHVIRUPDOLWpVGHWLPEUHHWGHQUHJLVWUHPHQW ƒ/HVVRXPLVVLRQVHWWUDQVDFWLRQVHQWHQDQWOLHXVRQWVRXPLVHVDX[IRUPDOLWpVGHWLPEUHGHGLPHQVLRQGRQWOHSUL[HVWjODFKDUJHGHVSUpYHQXV3DUDJUDSKH)RUFHSUREDQWHGHVSURFqVYHUEDX[UpJXOLHUVHWYRLHVRXYHUWHVDX[SUpYHQXVFRQWUHFHWWHIRLOpJDOH$UWLFOHƒ/HVSURFqVYHUEDX[GHGRXDQHUpGLJpVSDUGHX[DJHQWVGHV'RXDQHVRXGHWRXWHDXWUHDGPLQLVWUDWLRQIRQWIRLMXVTXjLQVFULSWLRQGHIDX[GHVFRQVWDWDWLRQVPDWpULHOOHVTXLOVUHODWHQWƒ,OVQHIRQWIRLTXHMXVTXjSUHXYHFRQWUDLUHGHOH[DFWLWXGHHWGHODVLQFpULWpGHVDYHX[HWGpFODUDWLRQVTXLOVUDSSRUWHQW$UWLFOHƒ/HVSURFqVYHUEDX[GHGRXDQHUpGLJpVSDUXQVHXODJHQWIRQWIRLMXVTXjSUHXYHFRQWUDLUHƒ(QPDWLqUHGLQIUDFWLRQVFRQVWDWpHVSDU3URFqVYHUEDOGHFRQVWDWjODVXLWHGXQFRQWU{OHGpFULWXUHVODSUHXYHFRQWUDLUHQHSHXWrWUHUDSSRUWpHTXDXPR\HQGHGRFXPHQWVGHGDWHFHUWDLQHDQWpULHXUHjFHOOHGHOHQTXrWHHIIHFWXpHSDUOHVDJHQWVYHUEDOLVDWHXUV$UWLFOH/HVWULEXQDX[QHSHXYHQWDGPHWWUHFRQWUHOHV3URFqVYHUEDX[GHGRXDQHGDXWUHVQXOOLWpVTXHFHOOHVUpVXOWDQWGHORPLVVLRQGHVIRUPDOLWpVSUHVFULWHVSDUOHVDUWLFOHVƒjHWFLGHVVXV$UWLFOHƒ&HOXLTXLYHXWVLQVFULUHHQIDX[FRQWUHXQSURFqVYHUEDOHVWWHQXGHQIDLUHGpFODUDWLRQSDUpFULWHQSHUVRQQHRX SDU IRQGp GH SRXYRLU VSpFLDO DX SOXV WDUG j ODXGLHQFH LQGLTXpH SDU OD VRPPDWLRQ GH FRPSDUDvWUH GHYDQW OHWULEXQDOTXLGRLWFRQQDvWUHGHOLQIUDFWLRQƒ,OGRLWGDQVOHVKXLWMRXUVVXLYDQWVIDLUHDXJUHIIHGXGLWWULEXQDOOHGpS{WGHVPR\HQVGHIDX[HWGHVQRPVHWTXDOLWpVGHVWpPRLQVTXLOYHXWIDLUHHQWHQGUHOHWRXWVRXVSHLQHGHGpFKpDQFHGHOLQVFULSWLRQGHIDX[ƒ&HWWHGpFODUDWLRQHVWUHoXHHWVLJQpHSDUOHMXJHHWOHJUHIILHUGDQVOHFDVROHGpFODUDQWQHVDLWpFULUHQLVLJQHU$UWLFOHƒ'DQVOHFDVGXQHLQVFULSWLRQGHIDX[FRQWUHXQ3URFqVYHUEDOFRQVWDWDQWODIUDXGHVLOLQVFULSWLRQHVWIDLWHGDQVOH GpODL HW VXLYDQW OD IRUPH SUHVFULWH SDU ODUWLFOH SUpFpGHQW HW HQ VXSSRVDQW TXH OHV PR\HQV GH IDX[ VLOV pWDLHQWSURXYpV GpWUXLVHQW OH[LVWHQFH GH OD IUDXGH j OpJDUG GH OLQVFULYDQW OH MXJH IDLW OHV GLOLJHQFHV FRQYHQDEOHV SRXU \VWDWXHUVDQVGpODLƒ,OHVWVXUVLVDXMXJHPHQWGHOLQIUDFWLRQMXVTXDSUqVOHMXJHPHQWGHOLQVFULSWLRQGHIDX[OHWULEXQDOVDLVLGHOLQIUDFWLRQRUGRQQHDORUVSURYLVRLUHPHQWODYHQWHGHVPDUFKDQGLVHVVXMHWjGpSpULVVHPHQWHWGHVDQLPDX[TXLDXURQWVHUYLDXWUDQVSRUW$UWLFOH/RUVTXXQHLQVFULSWLRQGHIDX[QDSDVpWpIDLWHGDQVOHGpODLHWVXLYDQWOHVIRUPHVGpWHUPLQpHVSDUODUWLFOHFLGHVVXVLOHVWVDQV\DYRLUDXFXQpJDUGSURFpGpjOLQVWUXFWLRQHWDXMXJHPHQWGHODIIDLUH20 Ordonnance n° 69-013/PRES/MF-C-DOM du 4-4-1969.

- 43 -&+$3,75(,,,328568,7(66HFWLRQ'LVSRVLWLRQV*pQpUDOHV$UWLFOHƒ7RXVGpOLWVHWFRQWUDYHQWLRQVSUpYXVSDUOHVORLVHWUqJOHPHQWVGRXDQLHUVSHXYHQWrWUHSRXUVXLYLVHWSURXYpVSDUWRXWHVOHVYRLHVGHGURLWVDORUVPrPHTXDXFXQHVDLVLHQDXUDLWSXrWUHDIIHFWpHGDQVOHUD\RQGHVGRXDQHVRXKRUVGXUD\RQRXTXHOHVPDUFKDQGLVHVD\DQWIDLWOREMHWGXQHGpFODUDWLRQQDXUDLHQWGRQQpOLHXjDXFXQHREVHUYDWLRQƒ $ FHW HIIHW LO SRXUUD rWUH YDODEOHPHQW IDLW pWDW j WLWUH GH SUHXYH GHV UHQVHLJQHPHQWV FHUWLILFDWV SURFqVYHUEDX[HWDXWUHVGRFXPHQWVIRXUQLVRXpWDEOLVSDUOHVDXWRULWpVGHVSD\VpWUDQJHUV$UWLFOHƒ/DFWLRQSRXUODSSOLFDWLRQGHVSHLQHVHVWH[HUFpHSDUOH0LQLVWqUH3XEOLFƒ/DFWLRQSRXUODSSOLFDWLRQGHVVDQFWLRQVILVFDOHVHVWH[HUFpHSDUO$GPLQLVWUDWLRQGHV'RXDQHV/H0LQLVWqUH3XEOLFSHXWH[HUFHUDFFHVVRLUHPHQWODFWLRQSRXUODSSOLFDWLRQGHVVDQFWLRQVILVFDOHV$UWLFOH4XLOVDJLVVHGXQHLQVWDQFHFLYLOHRXFRPPHUFLDOHRXGXQHLQIRUPDWLRQPrPHWHUPLQpHSDUXQQRQOLHXODXWRULWpMXGLFLDLUHGRLWGRQQHUFRQQDLVVDQFHDXVHUYLFHGHV'RXDQHVGHWRXWHLQGLFDWLRQTXHOOHSHXWUHFXHLOOLUGHQDWXUHjIDLUHSUpVXPHUXQHIUDXGHFRPPLVHHQPDWLqUHGRXDQLqUHRXGXQHPDQRHXYUHTXHOFRQTXHD\DQWHXSRXUREMHWRXD\DQWHXSRXUUpVXOWDWGHQIUHLQGUHOHVGLVSRVLWLRQVVRLWOpJLVODWLYHVVRLWUpJOHPHQWDLUHVVHUDWWDFKDQWjODSSOLFDWLRQGX&RGHGHV'RXDQHV$UWLFOH/HSURFXUHXUGX)DVRRXOH0DJLVWUDWTXLHQUHPSOLWOHVIRQFWLRQVHVWWHQXGHIDLUHGRIILFHWRXWHVOHVSRXUVXLWHVQpFHVVDLUHVSRXUGpFRXYULUOHVHQWUHSUHQHXUVDVVXUHXUVHWJpQpUDOHPHQWWRXVOHVLQWpUHVVpVjODFRQWUHEDQGH$UWLFOH/RUVTXHODXWHXUGXQHLQIUDFWLRQGRXDQLqUHYLHQWjGpFpGHUDYDQWOLQWHUYHQWLRQGXQMXJHPHQWGpILQLWLIRXGXQHWUDQVDFWLRQO$GPLQLVWUDWLRQGHV'RXDQHVHVWIRQGpHjH[HUFHUFRQWUHODVXFFHVVLRQGLUHFWHXQHDFWLRQWHQGDQWjIDLUHSURQRQFHUSDUOHWULEXQDOODFRQILVFDWLRQGHVREMHWVSDVVLEOHVGHFHWWHVDQFWLRQRXOHXUFRQWUHYDOHXUDXPRPHQWGHODVDLVLH6HFWLRQ3RXUVXLWHSDU9RLHGH&RQWUDLQWH3DUDJUDSKH(PSORLGHODFRQWUDLQWH$UWLFOH/DGPLQLVWUDWLRQGHV'RXDQHVSHXWGpFHUQHUFRQWUDLQWHSRXUUHFRXYUHPHQWGHVGURLWVHWWD[HVGHWRXWHQDWXUHTXHOHVHUYLFHGHV'RXDQHVHVWFKDUJpGHSHUFHYRLUSRXUOHSDLHPHQWGHVGURLWVDPHQGHVHWDXWUHVVRPPHVGXHVHQFDVGLQH[pFXWLRQGHVHQJDJHPHQWVFRQWHQXVGDQVOHVDFTXLWVjFDXWLRQHWVRXPLVVLRQVHWGXQHPDQLqUHJpQpUDOHGDQVWRXVOHVFDVRHOOHHVWHQPHVXUHGpWDEOLUTXXQHVRPPHTXHOFRQTXHHVWGXHDXVHUYLFHGHV'RXDQHV$UWLFOH(OOHSHXWpJDOHPHQWGpFHUQHUFRQWUDLQWHGDQVOHFDVSUpYXjODUWLFOHFLGHVVXV3DUDJUDSKH7LWUHV$UWLFOH/DFRQWUDLQWHGRLWFRPSRUWHUFRSLHGXWLWUHTXLpWDEOLWODFUpDQFH$UWLFOHƒ/HVFRQWUDLQWHVVRQWYLVpHVVDQVIUDLVSDUOHMXJHGLQVWDQFHƒ/HVMXJHVQHSHXYHQWVRXVTXHOTXHSUpWH[WHTXHFHVRLWUHIXVHUOHYLVDGHWRXWHVFRQWUDLQWHVTXLOHXUVRQWSUpVHQWpHVVRXVSHLQHGrWUHHQOHXUSURSUHHWSULYpQRPUHVSRQVDEOHVGHVREMHWVSRXUOHVTXHOVHOOHVVRQWGpFHUQpHV

- 44 -$UWLFOH/HVFRQWUDLQWHVVRQWVLJQLILpHVGDQVOHVFRQGLWLRQVSUpYXHVjO·DUWLFOHFLDSUqV6HFWLRQ([WLQFWLRQGHVGURLWVGHSRXUVXLWHVHWGHUpSUHVVLRQ3DUDJUDSKH7UDQVDFWLRQ$UWLFOHƒ/HVHUYLFHGHV'RXDQHVHVWDXWRULVpjWUDQVLJHUDYHFOHVSHUVRQQHVSRXUVXLYLHVSRXULQIUDFWLRQGRXDQLqUH ƒ/DWUDQVDFWLRQSHXWLQWHUYHQLUDYDQWRXDSUqVMXJHPHQWGpILQLWLIƒ'DQVOHVHFRQGFDVODWUDQVDFWLRQODLVVHVXEVLVWHUOHVSHLQHVFRUSRUHOOHV3DUDJUDSKH3UHVFULSWLRQGHODFWLRQ$UWLFOH/DFWLRQGXVHUYLFHGHV'RXDQHVHQUpSUHVVLRQGHVLQIUDFWLRQVGRXDQLqUHVVHSUHVFULWGDQVOHVPrPHVGpODLVHWGDQVOHVPrPHVFRQGLWLRQVTXHODFWLRQSXEOLTXHHQPDWLqUHGHGpOLWVGHGURLWFRPPXQ3DUDJUDSKH3UHVFULSWLRQGHVGURLWVSDUWLFXOLHUVGHODGPLQLVWUDWLRQGHVGRXDQHVHWGHVUHGHYDEOHV$ 3UHVFULSWLRQFRQWUHOHVUHGHYDEOHV$UWLFOH$XFXQHSHUVRQQHQHVWUHFHYDEOHjIRUPHUFRQWUHO$GPLQLVWUDWLRQGHV'RXDQHVGHVGHPDQGHVHQUHVWLWXWLRQGHGURLWV HW GH PDUFKDQGLVHV HW SDLHPHQW GH OR\HU GHX[ DQV DSUqV SDLHPHQW GHV GURLWV GpS{W GHV PDUFKDQGLVHV RXpFKpDQFHGHVOR\HUV$UWLFOH/HVHUYLFHGHV'RXDQHVHVWGpFKDUJpHQYHUVOHVUHGHYDEOHVWURLVDQVDSUqVFKDTXHDQQpHH[SLUpHGHODJDUGHGHVUHJLVWUHVGHUHFHWWHVHWDXWUHVGHODGLWHDQQpHVDQVSRXYRLUrWUHWHQXGHOHVUHSUpVHQWHUVLO\DYDLWGHVLQVWDQFHVHQFRUHVXEVLVWDQWHVSRXUOHVLQVWUXFWLRQVHWMXJHPHQWVGHVTXHOVOHVGLWVUHJLVWUHVHWSLqFHVIXVVHQWQpFHVVDLUHV%3UHVFULSWLRQ&RQWUHO$GPLQLVWUDWLRQGHV'RXDQHV$UWLFOH/HVHUYLFHGHV'RXDQHVHVWQRQUHFHYDEOHjIRUPHUDXFXQHGHPDQGHHQSDLHPHQWGHVGURLWVGHX[DQVDSUqVTXHOHVGLWVGURLWVDXUDLHQWG€rWUHSD\pV&&DVROHV3UHVFULSWLRQVGH&RXUWHGXUpHQHVRQWSDV$SSOLTXpHV$UWLFOHƒ/HVSUHVFULSWLRQVYLVpHVDX[DUWLFOHVHWFLGHVVXVQRQWSDVOLHXHWGHYLHQQHQWWUHQWHQDLUHVTXDQGLO\ DDYDQWOHVWHUPHVSUpYXVFRQWUDLQWHGpFHUQpHHWVLJQLILpHGHPDQGHIRUPpHHQMXVWLFHFRQGDPQDWLRQSURPHVVHFRQYHQWLRQRXREOLJDWLRQSDUWLFXOLqUHHWVSpFLDOHUHODWLYHjOREMHWTXLHVWUpSpWpƒ ,O HQ HVW GH PrPH j OpJDUG GH OD SUHVFULSWLRQ YLVpH j ODUWLFOH ORUVTXH FHVW SDU XQ DFWH IUDXGXOHX[ GXUHGHYDEOHTXHO$GPLQLVWUDWLRQDLJQRUpOH[LVWHQFHGXIDLWJpQpUDWHXUGHVRQGURLWHWQDSXH[HUFHUODFWLRQTXLOOXLDSSDUWHQDLWGHQWUHSUHQGUHSRXUHQSRXUVXLYUHOH[pFXWLRQ&+$3,75(,9352&('85('(9$17/(675,%81$8;6HFWLRQ7ULEXQDX[FRPSpWHQWVHQPDWLqUHGHGRXDQH3DUDJUDSKH&RPSpWHQFHGDWWULEXWLRQ$UWLFOH/HV 7ULEXQDX[ GLQVWDQFH FRQQDLVVHQW GHV FRQWUDYHQWLRQV GRXDQLqUHV HW GH WRXWHV OHV TXHVWLRQV GRXDQLqUHVVRXOHYpHVSDUYRLHGH[FHSWLRQ21 Voir annexe VII décret 080 du 9 Février 1963.

- 45 -$UWLFOHƒ/HV7ULEXQDX[FRUUHFWLRQQHOVFRQQDLVVHQWGHWRXVOHVGpOLWVGHGRXDQHHWGHWRXWHVOHVTXHVWLRQVGRXDQLqUHVVRXOHYpHVSDUYRLHGH[FHSWLRQƒ,OVFRQQDLVVHQWpJDOHPHQWGHVFRQWUDYHQWLRQVGHGRXDQHFRQQH[HVDFFHVVRLUHVRXVHUDWWDFKDQWjXQGpOLWGHGRXDQHRXGHGURLWFRPPXQ$UWLFOH/HV7ULEXQDX[GLQVWDQFHFRQQDLVVHQWGHVFRQWHVWDWLRQVFRQFHUQDQWOHSDLHPHQWRXOHUHPERXUVHPHQWGHVGURLWVGHV RSSRVLWLRQV j FRQWUDLQWH HW GHV DXWUHV DIIDLUHV GH GRXDQH QHQWUDQW SDV GDQV OD FRPSpWHQFH GHV MXULGLFWLRQVUpSUHVVLYHV3DUDJUDSKH&RPSpWHQFH7HUULWRULDOH$UWLFOHƒ/HVLQVWDQFHVUpVXOWDQWGLQIUDFWLRQVGRXDQLqUHVFRQVWDWpHVSDU3URFqVYHUEDOGHVDLVLHVRQWSRUWpHVGHYDQWOH7ULEXQDOGDQVOHUHVVRUWGXTXHOHVWVLWXpOH%XUHDXRX3RVWHGHGRXDQHOHSOXVSURFKHGXOLHXGHFRQVWDWDWLRQGHOLQIUDFWLRQƒ/HVRSSRVLWLRQVjFRQWUDLQWHVRQWIRUPpHVGHYDQWOH7ULEXQDOGDQVOHUHVVRUWGXTXHOHVWVLWXpOHEXUHDXRXOHSRVWHGHGRXDQHRODFRQWUDLQWHDpWpGpFHUQpHƒ/HVUqJOHVRUGLQDLUHVGHFRPSpWHQFHHQYLJXHXUVXUOHWHUULWRLUHGX)DVRVRQWDSSOLFDEOHVDX[DXWUHVLQVWDQFHV6HFWLRQ3URFpGXUHGHYDQWOHVMXULGLFWLRQVFLYLOHV3DUDJUDSKH&LWDWLRQjFRPSDUDvWUH$UWLFOH'DQVOHVLQVWDQFHVUpVXOWDQWGHFRQWUDYHQWLRQVDX[ORLVHWUqJOHPHQWVGRXDQLHUVODFLWDWLRQjFRPSDUDvWUHGHYDQWOH7ULEXQDOHVWGRQQpHVRLWSDUOHSURFqVYHUEDOPrPHTXLFRQVWDWHXQHFRQWUDYHQWLRQGDQVODIRUPHHWOHGpODLLQGLTXpVj ODUWLFOH ƒ FLGHVVXV VRLW FRPPH SRXU OHV DXWUHV LQVWDQFHV FRQIRUPpPHQW DX[ GLVSRVLWLRQV GX &RGH GHSURFpGXUHFLYLOH3DUDJUDSKH-XJHPHQW$UWLFOHƒ$XMRXULQGLTXpSRXUODFRPSDUXWLRQOHMXJHHQWHQGODSDUWLHVLHOOHHVWSUpVHQWHHWHVWWHQXGHUHQGUHWRXWGHVXLWHVRQMXJHPHQWƒ6LOHVFLUFRQVWDQFHVQpFHVVLWHQWXQGpODLFHGpODLVDXIOHFDVSUpYXjODUWLFOHFLGHVVXVQHSHXWH[FpGHUWURLVMRXUVHWOHMXJHPHQWGHUHQYRLGRLWDXWRULVHUODYHQWHSURYLVRLUHGHVPDUFKDQGLVHVVXMHWWHVjGpSpULVVHPHQWHWGHVDQLPDX[VHUYDQWDXWUDQVSRUW3DUDJUDSKH$SSHOGHVMXJHPHQWVUHQGXVSDUOHV7ULEXQDX[$UWLFOH7RXVMXJHPHQWVUHQGXVSDUOHV7ULEXQDX[HQPDWLqUHGRXDQLqUHVRQWVXVFHSWLEOHVTXHOOHTXHVRLWOLPSRUWDQFHGXOLWLJHGrWUHVRXPLVjODMXULGLFWLRQGDSSHOFRQIRUPpPHQWDX[UqJOHVGXFRGHGHSURFpGXUHFLYLOH3DUDJUDSKH6LJQLILFDWLRQGHVMXJHPHQWVHWDXWUHVDFWHVGHSURFpGXUH$UWLFOHƒ/HVVLJQLILFDWLRQVDXVHUYLFHGHVGRXDQHVVRQWIDLWHVjODJHQWTXLOHUHSUpVHQWHƒ/HVVLJQLILFDWLRQVjODXWUHSDUWLHVRQWIDLWHVFRQIRUPpPHQWDX[UqJOHVGXFRGHGHSURFpGXUHFLYLOH6HFWLRQ3URFpGXUHGHYDQWOHVMXULGLFWLRQVUpSUHVVLYHV$UWLFOH/HV GLVSRVLWLRQV GH GURLW FRPPXQ VXU OLQVWUXFWLRQ GHV IODJUDQWV GpOLWV GHYDQW OHV WULEXQDX[ FRUUHFWLRQQHOV VRQWDSSOLFDEOHVGDQVOHFDVSUpYXSDUODUWLFOHFLGHVVXV

- 46 -$UWLFOH/D PLVH HQ OLEHUWp SURYLVRLUH GHV SUpYHQXV DUUrWpV VLOV VRQW GH QDWLRQDOLWp pWUDQJqUH GRLW rWUH VXERUGRQQpH jOREOLJDWLRQGHIRXUQLUXQFDXWLRQQHPHQWJDUDQWLVVDQWOHSDLHPHQWGHVFRQGDPQDWLRQVSpFXQLDLUHVHQFRXUXHV$UWLFOH/HVUqJOHVGHSURFpGXUHHQYLJXHXUVXUOHWHUULWRLUHGX)DVRVRQWDSSOLFDEOHVDX[FLWDWLRQVMXJHPHQWVRSSRVLWLRQVHWDSSHOV6HFWLRQ3RXUYRLVHQFDVVDWLRQ$UWLFOH/HVUqJOHVHQYLJXHXUVXUOH7HUULWRLUHGX)$62FRQFHUQDQWOHVSRXUYRLVHQFDVVDWLRQHQPDWLqUHFLYLOHHWHQPDWLqUHFULPLQHOOHVRQWDSSOLFDEOHVDX[DIIDLUHVGHGRXDQH6HFWLRQ'LVSRVLWLRQVGLYHUVHV3DUDJUDSKH5pJLPHGHSURFpGXUHFRPPXQHjWRXWHVOHVLQVWDQFHV$,QVWUXFWLRQHWIUDLV$UWLFOH(QSUHPLqUHLQVWDQFHHWVXUDSSHOOLQVWUXFWLRQHVWYHUEDOHVXUVLPSOHPpPRLUHHWVDQVIUDLVGHMXVWLFHjUpSpWHUGHSDUWQLGDXWUH%([SORLWV$UWLFOH/HV $JHQWV GHV GRXDQHV SHXYHQW IDLUH HQ PDWLqUH GRXDQLqUH WRXV H[SORLWV HW DXWUHV DFWHV GH MXVWLFH GH ODFRPSpWHQFHGHVKXLVVLHUVLOVSHXYHQWWRXWHIRLVVHVHUYLUGHWHOKXLVVLHUTXHERQOHXUVHPEOHUDQRWDPPHQWSRXUOHVYHQWHVGREMHWVVDLVLVFRQILVTXpVRXDEDQGRQQpV 3DUDJUDSKH'pIHQVHVIDLWHVDX[-XJHV$UWLFOHƒ /HV -XJHV QH SHXYHQW j SHLQH GHQ UpSRQGUH HQ OHXU SURSUH HW SULYp QRP PRGpUHU QL OHV GURLWV QL OHVFRQILVFDWLRQVHWDPHQGHVQRQSOXVTXHQRUGRQQHUOHPSORLDXSUpMXGLFHGXVHUYLFHGHVGRXDQHVƒ,OOHXUHVWH[SUHVVpPHQWGpIHQGXGH[FXVHUOHVFRQWUHYHQDQWVVXUOLQWHQWLRQ$UWLFOH,OQHSHXWrWUHGRQQpPDLQOHYpHGHVPDUFKDQGLVHVVDLVLHVTXHQMXJHDQWGpILQLWLYHPHQWOHWRXWVRXVSHLQHGHQXOOLWpGHVMXJHPHQWV$UWLFOH,O HVW GpIHQGX j WRXV MXJHV VRXV OHV SHLQHV SUpYXHV SDU ODUWLFOH FLGHVVXV GH GRQQHU FRQWUH OHV FRQWUDLQWHVDXFXQHVGpIHQVHVRXVXUVpDQFHVTXLVHURQWQXOOHVHWGHQXOHIIHW$UWLFOH/HV-XJHVGHV7ULEXQDX[HWOHXUV*UHIILHUVQHSHXYHQWGpOLYUHUGHVDFTXLWVGHSDLHPHQWRXjFDXWLRQSDVVDYDQWVUpFHSWLRQVRXGpFKDUJHVGHVRXPLVVLRQVQLUHQGUHDXFXQMXJHPHQWSRXUWHQLUOLHXGHVH[SpGLWLRQV3DUDJUDSKH'LVSRVLWLRQVSDUWLFXOLqUHVDX[LQVWDQFHVUpVXOWDQWGLQIUDFWLRQVGRXDQLqUHV$ 3UHXYHVGHQRQFRQWUDYHQWLRQ$UWLFOH'DQVWRXWHDFWLRQVXUXQHVDLVLHOHVSUHXYHVGHQRQFRQWUDYHQWLRQVRQWjODFKDUJHGXVDLVL22 Voir annexe VIII - arrêté n°239/F-D du 12-06-63.

- 47 -% $FWLRQHQJDUDQWLH$UWLFOHƒ/DFRQILVFDWLRQGHVPDUFKDQGLVHVVDLVLHVSHXWrWUHSRXUVXLYLHFRQWUHOHVFRQGXFWHXUVRXGpFODUDQWVVDQVTXHOHVHUYLFHGHVGRXDQHVVRLWWHQXGHPHWWUHHQFDXVHOHVSURSULpWDLUHVTXDQGPrPHLOVOXLVHUDLHQWLQGLTXpVƒ7RXWHIRLVVLOHVSURSULpWDLUHVLQWHUYHQDLHQWRXpWDLHQWDSSHOpVHQJDUDQWLHSDUFHX[VXUOHVTXHOVOHVVDLVLHVRQWpWpIDLWHVOHV7ULEXQDX[VWDWXHUDLHQWDLQVLTXHGHGURLWVXUOHVLQWHUYHQWLRQVRXVXUOHVDSSHOVHQJDUDQWLH& &RQILVFDWLRQGHVREMHWVVDLVLVVXULQFRQQXVHWGHVPLQXWLHV$UWLFOHƒ/HVHUYLFHGHVGRXDQHVSHXWGHPDQGHUDXWULEXQDOVXUVLPSOHUHTXrWHODFRQILVFDWLRQHQQDWXUHGHVREMHWVVDLVLVVXUGHVLQFRQQXVRXVXUGHVLQGLYLGXVTXLQRQWSDVIDLWOREMHWGHSRXUVXLWHVHQUDLVRQGXSHXGLPSRUWDQFHGHODIUDXGH ƒ,OHVWVWDWXpVXUODGLWHGHPDQGHSDUXQHVHXOHRUGRQQDQFHPrPHVLODUHTXrWHVHUDSSRUWHjSOXVLHXUVVDLVLHVIDLWHVVpSDUpPHQW' 5HYHQGLFDWLRQGHVREMHWVVDLVLV$UWLFOHƒ/HVREMHWVVDLVLVRXFRQILVTXpVQHSHXYHQWrWUHUHYHQGLTXpVSDUOHVSURSULpWDLUHVQLOHSUL[TXLOVRLWFRQVLJQpRXQRQUpFODPpSDUOHVFUpDQFLHUVPrPHSULYLOpJLpVVDXIOHXUUHFRXUVFRQWUHOHVDXWHXUVGHODIUDXGHƒ/HVGpODLVGDSSHOGHWLHUFHRSSRVLWLRQHWGHYHQWHH[SLUpVWRXWHVUpSpWLWLRQVHWDFWLRQVVRQWQRQUHFHYDEOHV()DXVVHVGpFODUDWLRQV$UWLFOH6RXVUpVHUYHGHVGLVSRVLWLRQVGHODUWLFOHFLGHVVXVODYpULWpRXODIDXVVHWpGHVGpFODUDWLRQVGRLWrWUHMXJpHVXUFHTXLDpWpSULPLWLYHPHQW&+$3,75(9(;(&87,21'(6-8*(0(176'(6&2175$,17(6(7'(62%/,*$7,216(10$7,(5('28$1,(5(6HFWLRQ6€UHWpVJDUDQWLVVDQWOH[pFXWLRQ3DUDJUDSKH'URLWVGHUpWHQWLRQ$UWLFOH'DQV WRXV OHV FDV GH FRQVWDWDWLRQ GLQIUDFWLRQ GRXDQLqUH IODJUDQWH OHV PR\HQV GH WUDQVSRUW HW OHV PDUFKDQGLVHVOLWLJLHXVHVQRQSDVVLEOHVGHFRQILVFDWLRQSHXYHQWSRXUV€UHWpGHVSpQDOLWpVHQFRXUXHVrWUHUHWHQXHVMXVTXjFHTXLOVRLWIRXUQLFDXWLRQRXYHUVpFRQVLJQDWLRQGXPRQWDQWGHVGLWHVSpQDOLWpV3DUDJUDSKH3ULYLOqJHVHWK\SRWKqTXHVVXEURJDWLRQ$UWLFOH/H 6HUYLFH GHV 'RXDQHV D SRXU OHV GURLWV FRQILVFDWLRQ DPHQGH HW UHVWLWXWLRQ SULYLOqJH HW SUpIpUHQFH j WRXVOHVFUpDQFLHUV VXU OHV PHXEOHV HW HIIHWV PRELOLHUV GHV UHGHYDEOHV j OH[FHSWLRQ GHV IUDLV GH MXVWLFH HW DXWUHV IUDLVSULYLOpJLpVGHFHTXLHVWG€SRXUVL[PRLVGHOR\HUVHXOHPHQWHWVDXIDXVVLODUHYHQGLFDWLRQG€PHQWIRUPpHSDUOHVSURSULpWDLUHVGHVPDUFKDQGLVHVHQQDWXUHTXLVRQWHQFRUHHPEDOOpHVƒ&HVHUYLFHDSDUHLOOHPHQWK\SRWKqTXHVXUOHVLPPHXEOHVGHVUHGHYDEOHVPDLVSRXUOHVGURLWVVHXOHPHQWƒ /HV FRQWUDLQWHV GRXDQLqUHV HPSRUWHQW K\SRWKqTXH GH OD PrPH PDQLqUH HW DX[ PrPHV FRQGLWLRQV TXH OHVFRQGDPQDWLRQVpPDQDQWGHODXWRULWpMXGLFLDLUH23 Voir annexe XVII - arrêté n°417/MF-D du 29-12-64.

- 48 -$UWLFOHƒ /HV &RPPLVVLRQQDLUHV HQ GRXDQH DJUppV TXL RQW DFTXLWWp SRXU XQ WLHUV GHV GURLWV WD[HV RX DPHQGHVGRXDQLqUHV VRQW VXEURJpV DX SULYLOqJH GX VHUYLFH GHV GRXDQHV TXHOOHV TXH VRLHQW OHV PRGDOLWpV GH UHFRXYUHPHQWREVHUYpHVSDUHX[jOpJDUGGHFHWLHUVƒ7RXWHIRLVFHWWHVXEURJDWLRQQHSHXWHQDXFXQFDVrWUHRSSRVpHDX[$GPLQLVWUDWLRQVGHO(WDW6HFWLRQ9RLHVGH[pFXWLRQ3DUDJUDSKH5qJOHVJpQpUDOHV$UWLFOHƒ/H[pFXWLRQGHVMXJHPHQWVHWDUUrWVUHQGXVHQPDWLqUHGRXDQLqUHSHXWDYRLUOLHXSDUWRXWHVYRLHVGHGURLWƒ/HVMXJHPHQWVHWDUUrWVSRUWDQWFRQGDPQDWLRQSRXULQIUDFWLRQDX[ORLVHWUqJOHPHQWVGRXDQLHUVVRQWHQRXWUHH[pFXWpVSDUFRUSVƒ/HVFRQWUDLQWHVVRQWH[pFXWRLUHVSDUWRXWHVYRLHVGHGURLWVDXISDUFRUSV/H[pFXWLRQGHVFRQWUDLQWHVQHSHXWrWUHVXVSHQGXHSDUDXFXQHRSSRVLWLRQRXDXWUHDFWHƒ /RUVTXXQ FRQWUHYHQDQW YLHQW j GpFpGHU DYDQW GDYRLU HIIHFWXp OH UqJOHPHQW GHV DPHQGHV FRQILVFDWLRQV HWDXWUHVFRQGDPQDWLRQVSpFXQLDLUHVSURQRQFpHVFRQWUHOXLSDUMXJHPHQWGpILQLWLIRXVWLSXOpHVGDQVOHVWUDQVDFWLRQVRXVRXPLVVLRQVFRQWHQWLHXVHVDFFHSWpHVSDUOXLOHUHFRXYUHPHQWSHXWHQrWUHSRXUVXLYLFRQWUHODVXFFHVVLRQGLUHFWHSDUWRXWHVYRLHVGHGURLWVDXISDUFRUSVƒ/HVDPHQGHVHWFRQILVFDWLRQVGRXDQLqUHVTXHOTXHVRLWOHWULEXQDOTXLOHVDSURQRQFpHVVHSUHVFULYHQWGDQVOHVPrPHV GpODLV TXH OHV SHLQHV FRUUHFWLRQQHOOHV GH GURLW FRPPXQ HW GDQV OHV PrPHV FRQGLWLRQV TXH OHV GRPPDJHVLQWpUrWV$UWLFOH/H 6HUYLFH GHV 'RXDQHV HVW DXWRULVp j QH IDLUH DXFXQ SDLHPHQW HQ YHUWX GHV MXJHPHQWV DWWDTXpV SDU OHV YRLHVGRSSRVLWLRQ GDSSHO RX GH FDVVDWLRQ j PRLQV TXDX SUpDODEOH FHX[ DX SURILW GHVTXHOV OHVGLWV MXJHPHQWV RQW pWpUHQGXVQDLHQWGRQQpERQQHHWVXIILVDQWHFDXWLRQSRXUV€UHWpGHVVRPPHVjHX[DGMXJpHV$UWLFOH/RUVTXHODPDLQOHYpHGHVREMHWVVDLVLVSRXULQIUDFWLRQDX[ORLVHWUqJOHPHQWVGRQWOH[pFXWLRQHVWFRQILpHDXVHUYLFHGHVGRXDQHVHVWDFFRUGpHSDUMXJHPHQWVFRQWUHOHVTXHOVXQHYRLHGHUHFRXUVHVWLQWURGXLWHODUHPLVHQHQHVWIDLWHjFHX[ DX SURILW GHVTXHOV OHVGLWV MXJHPHQWV RQW pWp UHQGXV TXH VRXV ERQQH HW VXIILVDQWH FDXWLRQ GH OHXU YDOHXU /DPDLQOHYpHQHSHXWMDPDLVrWUHDFFRUGpHSRXUOHVPDUFKDQGLVHVGRQWOHQWUpHHVWVRXPLVHjDXWRULVDWLRQVSpFLDOH$UWLFOH7RXWHV VDLVLHV GX SURGXLW GHV GURLWV IDLWHV HQWUH OHV PDLQV GHV UHFHYHXUV RX HQ FHOOHV GHV UHGHYDEOHV HQYHUV OHVHUYLFHGHVGRXDQHVVRQWQXOOHVHWGHQXOHIIHW1RQREVWDQWOHVGLWHVVDLVLHVOHVUHGHYDEOHVVRQWFRQWUDLQWVDXSDLHPHQWGHVVRPPHVSDUHX[GXHV$UWLFOH'DQVOHFDVGDSSRVLWLRQGHVFHOOpVVXUOHVHIIHWVHWSDSLHUVGHVFRPSWDEOHVOHVUHJLVWUHVGHUHFHWWHVHWDXWUHVGHODQQpHFRXUDQWHQHGRLYHQWSDVrWUHUHQIHUPpVVRXVOHVVFHOOpV/HVGLWVUHJLVWUHVVRQWVHXOHPHQWDUUrWpVHWSDUDSKpVSDUOHMXJHTXLOHVUHPHWjODJHQWFKDUJpGHODUHFHWWHSDUOLQWpULPOHTXHOHQGHPHXUHJDUDQWFRPPHGpSRVLWDLUHGHMXVWLFHHWLOHQHVWIDLWPHQWLRQGDQVOHSURFqVYHUEDOGDSSRVLWLRQGHVVFHOOpV$UWLFOH'DQVOHVFDVTXLUHTXLqUHQWFpOpULWpOHWULEXQDOSHXWVXUODUHTXrWHGXVHUYLFHGHVGRXDQHVDXWRULVHUODVDLVLHjWLWUHFRQVHUYDWRLUH GHV HIIHWV PRELOLHUV GHV SUpYHQXV VRLW HQ YHUWX GXQ MXJHPHQW GH FRQGDPQDWLRQ VRLW PrPH DYDQWMXJHPHQWƒ/RUGRQQDQFHGXMXJHHVWH[pFXWRLUHQRQREVWDQWRSSRVLWLRQRXDSSHO,OSHXWrWUHGRQQpPDLQOHYpHGHODVDLVLHVLOHVDLVLIRXUQLWXQHFDXWLRQMXJpHVXIILVDQWHƒ/HVGHPDQGHVHQYDOLGLWpRXHQPDLQOHYpHGHODVDLVLHVRQWGHODFRPSpWHQFHGXWULEXQDOGLQVWDQFH

- 49 -3DUDJUDSKH([HUFLFHDQWLFLSpGHODFRQWUDLQWHSDUFRUSV$UWLFOH7RXWLQGLYLGXFRQGDPQpSRXUFRQWUHEDQGHHVWQRQREVWDQWDSSHORXSRXUYRLHQFDVVDWLRQPDLQWHQXHQGpWHQWLRQMXVTXjFHTXLODLWDFTXLWWpOHPRQWDQWGHVFRQGDPQDWLRQVSpFXQLDLUHVSURQRQFpHVFRQWUHOXLFHSHQGDQWODGXUpHGHODGpWHQWLRQQHSHXWH[FpGHUFHOOHIL[pHSDUODOpJLVODWLRQUHODWLYHjODFRQWUDLQWHSDUFRUSV3DUDJUDSKH$OLpQDWLRQGHVPDUFKDQGLVHVVDLVLHVSRXULQIUDFWLRQVDX[ORLVHWUqJOHPHQWVGHGRXDQH$9HQWHDYDQWMXJHPHQWGHVPDUFKDQGLVHVSpULVVDEOHVHWPR\HQVGHWUDQVSRUW$UWLFOHƒ(QFDVGHVDLVLHGHPR\HQVGHWUDQVSRUWGRQWODUHPLVHVRXVFDXWLRQDpWpRIIHUWHSDUSURFqVYHUEDOHWQDSDVpWpDFFHSWpHSDUODSDUWLHDLQVLTXHQFDVGHVDLVLHGREMHWVTXLQHSHXYHQWrWUHFRQVHUYpVVDQVFRXULUOHULVTXHGHGpWpULRUDWLRQLOHVWjODGLOLJHQFHGXVHUYLFHGHVGRXDQHVHWHQYHUWXGHODSHUPLVVLRQGXMXJHFRPSpWHQWSURFpGpjODYHQWHDX[HQFKqUHVGHVREMHWVVDLVLVƒ/RUGRQQDQFHSRUWDQWSHUPLVGHYHQGUHHVWVLJQLILpHGDQVOHMRXUjODSDUWLHDGYHUVHDYHFGpFODUDWLRQTXLOVHUDLPPpGLDWHPHQWSURFpGpjODYHQWHPrPHHQODEVHQFHGXVDLVLDWWHQGXOHSpULOHQODGHPHXUHƒ/RUGRQQDQFHHVWH[pFXWpHQRQREVWDQWRSSRVLWLRQRXDSSHOƒ/HSURGXLWGHODYHQWHHVWGpSRVpGDQVODFDLVVHGXUHFHYHXUGHVGRXDQHVSRXUHQrWUHGLVSRVpDLQVLTXLOVHUDVWDWXpHQGpILQLWLYHSDUOHWULEXQDOFKDUJpGHVHSURQRQFHUVXUODVDLVLH%$OLpQDWLRQGHVPDUFKDQGLVHVFRQILVTXpHVRXDEDQGRQQpHVSDUWUDQVDFWLRQ$UWLFOHƒ/HVREMHWVFRQILVTXpVRXDEDQGRQQpVVRQWDOLpQpVSDUOHVHUYLFHGHVGRXDQHVGDQVOHVFRQGLWLRQVIL[pHVSDUDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHVORUVTXHOHMXJHPHQWGHFRQILVFDWLRQHVWSDVVpHQIRUFHGHFKRVHMXJpVRXHQFDVGHMXJHPHQWSDUGpIDXWORUVTXHOH[pFXWLRQSURYLVRLUHDpWpRUGRQQpHSDUOHMXJHPHQWGHFRQILVFDWLRQRXDSUqVUDWLILFDWLRQGHODEDQGRQFRQVHQWLSDUWUDQVDFWLRQ ƒ 7RXWHIRLV OHV MXJHPHQWV HW RUGRQQDQFHV SRUWDQW FRQILVFDWLRQ GH PDUFKDQGLVHV VDLVLHV VXU GHV SDUWLFXOLHUVLQFRQQXVHWSDUHX[DEDQGRQQpHVHWQRQUpFODPpHVQHVRQWH[pFXWpVTXHFLQTMRXUVDSUqVOHXUDIILFKDJHjODSRUWHGXEXUHDXRXSRVWHGHGRXDQH3DVVpFHGpODLDXFXQHGHPDQGHHQUpSpWLWLRQQHVWUHFHYDEOH6HFWLRQ5pSDUWLWLRQGXSURGXLWGHVDPHQGHVHWFRQILVFDWLRQV$UWLFOHƒ/DSDUWDWWULEXpHDX%XGJHWGHO(WDWGDQVOHVSURGXLWVGDPHQGHVHWGHFRQILVFDWLRQVUpVXOWDQWGDIIDLUHVVXLYLHVj ODUHTXrWHGXVHUYLFHGHVGRXDQHVHVWGHGXSURGXLWQHWGHVVDLVLHVƒ/HVFRQGLWLRQVGDQVOHVTXHOOHVOHUHVWHHVWUpSDUWLVRQWGpWHUPLQpHVSDUDUUrWpGX0LQLVWUHFKDUJpGHV)LQDQFHV &+$3,75(9,5(63216$%,/,7((762/,'$5,7(6HFWLRQ5HVSRQVDELOLWpSpQDOH3DUDJUDSKH'pWHQWHXUV$UWLFOHƒ/HGpWHQWHXUGHPDUFKDQGLVHVGHIUDXGHHVWUpSXWpUHVSRQVDEOHGHODIUDXGHƒ 7RXWHIRLV OHV WUDQVSRUWHXUV SXEOLFV QH VRQW SDV FRQVLGpUpV HX[ HW OHXUV SUpSRVpV RX DJHQWV FRPPHFRQWUHYHQDQWV ORUVTXH SDU XQH GpVLJQDWLRQ H[DFWH HW UpJXOLqUH GH OHXUV FRPPHWWDQWV LOV PHWWHQW OH VHUYLFH GHVGRXDQHVHQPHVXUHGH[HUFHUXWLOHPHQWGHVSRXUVXLWHVFRQWUHOHVYpULWDEOHVDXWHXUVGHODIUDXGH24 Voir arrêté n°239 du 12 juin 1963 - Annexe n° VIII.25 Voir arrêté n° 118/MF-DGD du 14-11-1978.

- 50 -3DUDJUDSKH&RPPDQGDQWVGDpURQHIV$UWLFOHƒ /HV &RPPDQGDQWV GDpURQHIV VRQW UpSXWpV UHVSRQVDEOHV GHV RPLVVLRQV HW LQH[DFWLWXGHV UHOHYpHV GDQV OHVPDQLIHVWHVHWGXQHPDQLqUHJpQpUDOHGHVLQIUDFWLRQVFRPPLVHVjERUGGHOHXUDSSDUHLOƒ7RXWHIRLVOHVSHLQHVGHPSULVRQQHPHQWpGLFWpHVSDUOHSUpVHQW&RGHQHVRQWDSSOLFDEOHVDX[&RPPDQGDQWVGHVDpURQHIVPLOLWDLUHVHWFRPPHUFLDX[TXHQFDVGHIDXWHVSHUVRQQHOOHV3DUDJUDSKH'pFODUDQWV$UWLFOH/HVVLJQDWDLUHVGHGpFODUDWLRQVVRQWUHVSRQVDEOHVGHVRPLVVLRQVLQH[DFWLWXGHVHWDXWUHVLUUpJXODULWpVUHOHYpHVGDQVOHVGpFODUDWLRQVVDXIOHXUUHFRXUVFRQWUHOHXUVFRPPHWWDQWV3DUDJUDSKH&RPPLVVLRQQDLUHVHQGRXDQHDJUppV$UWLFOHƒ /HV &RPPLVVLRQQDLUHV HQ GRXDQH DJUppV VRQW UHVSRQVDEOHV GHV RSpUDWLRQV GH GRXDQH HIIHFWXpHV SDU OHXUVVRLQVƒ /HV SHLQHV GHPSULVRQQHPHQW pGLFWpHV SDU OH SUpVHQW &RGH QH OHXU VRQW DSSOLFDEOHV TXHQ FDV GH IDXWHSHUVRQQHOOH3DUDJUDSKH6RXPLVVLRQQDLUHV$UWLFOHƒ/HV6RXPLVVLRQQDLUHVVRQWUHVSRQVDEOHVGHOLQH[pFXWLRQGHVHQJDJHPHQWVVRXVFULWVVDXIOHXUUHFRXUVFRQWUHOHVWUDQVSRUWHXUVHWDXWUHVPDQGDWDLUHVƒ$FHWHIIHWOHVHUYLFHDXTXHOOHVPDUFKDQGLVHVVRQWUHSUpVHQWpHVQHGRQQHGpFKDUJHTXHSRXUOHVTXDQWLWpVjOpJDUGGHVTXHOOHVOHVHQJDJHPHQWVRQWpWpUHPSOLVGDQVOHGpODLHWOHVSpQDOLWpVUpSULPDQWOLQIUDFWLRQVRQWSRXUVXLYLHVDXEXUHDXGHFRQVWDWDWLRQFRQWUHOHVVRXPLVVLRQQDLUHVHWOHXUVFDXWLRQV3DUDJUDSKH&RPSOLFHV$UWLFOHƒ 6RQW FRQVLGpUpV FRPPH FRPSOLFHV FHX[ TXL RQW VFLHPPHQW SDU SURYRFDWLRQ LQVWUXFWLRQV IRXUQLWXUH GHPR\HQVDLGHRXDVVLVWDQFHIDFLOLWpODFFRPSOLVVHPHQWGXQGpOLWGRXDQLHU,OVVRQWSDVVLEOHVGHVPrPHVSHLQHVTXHODXWHXUGXGpOLW3DUDJUDSKH,QWpUHVVpVjODIUDXGH$UWLFOHƒ&HX[TXLRQWSDUWLFLSpFRPPHLQWpUHVVpVGXQHPDQLqUHTXHOFRQTXHjXQGpOLWGHFRQWUHEDQGHRXjXQGpOLWGLPSRUWDWLRQRXGH[SRUWDWLRQVDQVGpFODUDWLRQVRQWSDVVLEOHVGHVPrPHVSHLQHVTXHOHVDXWHXUVGHOLQIUDFWLRQHWHQRXWUHGHVSHLQHVSULYDWLYHVGHGURLWVpGLFWpHVSDUODUWLFOHFLDSUqVƒ6RQWUpSXWpVLQWpUHVVpVD/HVHQWUHSUHQHXUVPHPEUHVGHQWUHSULVHVDVVXUHXUVDVVXUpVEDLOOHXUVGHIRQGVSURSULpWDLUHVGHVPDUFKDQGLVHVHWHQJpQpUDOFHX[TXLRQWXQLQWpUrWGLUHFWjODIUDXGHE FHX[ TXL RQW FRRSpUp GXQH PDQLqUH TXHOFRQTXH j XQ HQVHPEOH GDFWHV DFFRPSOLV SDU XQ FHUWDLQ QRPEUHGLQGLYLGXVDJLVVDQWGHFRQFHUWGDSUqVXQSODQGHIUDXGHDUUrWpSRXUDVVXUHUOHUpVXOWDWSRXUVXLYLHQFRPPXQFFHX[TXLRQWVFLHPPHQWVRLWFRXYHUWOHVDJLVVHPHQWVGHVIUDXGHXUVRXWHQWpGHOHXUSURFXUHUOLPPXQLWpVRLWDFKHWpRXGpWHQXGHVPDUFKDQGLVHVSURYHQDQWGXQGpOLWGHFRQWUHEDQGHRXGLPSRUWDWLRQVDQVGpFODUDWLRQƒ/LQWpUrWjODIUDXGHQHSHXWrWUHLPSXWpjFHOXLTXLDDJLHQFDVGHQpFHVVLWpRXSDUVXLWHGHUUHXULQYLQFLEOH6HFWLRQ5HVSRQVDELOLWpFLYLOH3DUDJUDSKH5HVSRQVDELOLWpGHO$GPLQLVWUDWLRQGHV'RXDQHV$UWLFOH/H6HUYLFHGHV'RXDQHVHVWUHVSRQVDEOHGXIDLWGHVHVHPSOR\pVGDQVOH[HUFLFHHWSRXUUDLVRQGHOHXUVIRQFWLRQVVHXOHPHQWVDXIVRQUHFRXUVFRQWUHHX[RXOHXUVFDXWLRQV

- 51 -$UWLFOH/RUVTXXQH VDLVLH RSpUpH HQ YHUWX GH ODUWLFOH FLGHVVXVQHVWSDVIRQGpHOHSURSULpWDLUHGHVPDUFKDQGLVHVDGURLWjXQHLQGHPQLWpGRQWOHPRQWDQWHVWpJDOjSRXUSDUPRLVGHODYDOHXUGHVREMHWVVDLVLVGHSXLVOpSRTXHGHODUHWHQXHMXVTXjFHOOHGHODUHPLVHRXGHORIIUHTXLOXLHQDpWpIDLWH$UWLFOH6LOQHVWSRLQWFRQVWDWpTXLO\DLWPRWLIGHVDLVLHLOGRLWrWUHSD\pODVRPPHGH)UDQFVjFHOXLDXGRPLFLOHGXTXHOOHVUHFKHUFKHVRQWpWpIDLWHVHQYHUWXGHODUWLFOHFLGHVVXVVDXISOXVJUDQGVGRPPDJHVHWLQWpUrWVDX[TXHOVOHVFLUFRQVWDQFHVGHODYLVLWHSHXYHQWpYHQWXHOOHPHQWGRQQHUOLHX3DUDJUDSKH5HVSRQVDELOLWpGHVSURSULpWDLUHVGHVPDUFKDQGLVHV$UWLFOH/HVSURSULpWDLUHVGHVPDUFKDQGLVHVVRQWUHVSRQVDEOHVFLYLOHPHQWGXIDLWGHOHXUVHPSOR\pVHQFHTXLFRQFHUQHOHVGURLWVFRQILVFDWLRQVDPHQGHVHWGpSHQV3DUDJUDSKH5HVSRQVDELOLWpVROLGDLUHGHVFDXWLRQV$UWLFOH/HVFDXWLRQVVRQWWHQXHVDXPrPHWLWUHTXHOHVSULQFLSDX[REOLJpVGHSD\HUOHVGURLWVHWWD[HVSpQDOLWpVSpFXQLDLUHVHWDXWUHVVRPPHVGXHVSDUOHVUHGHYDEOHVTXLOVRQWFDXWLRQQpV6HFWLRQ6ROLGDULWp$UWLFOHƒ /HV FRQGDPQDWLRQV FRQWUH SOXVLHXUV SHUVRQQHV SRXU XQ PrPH IDLW GH IUDXGH VRQW VROLGDLUHV WDQW SRXU OHVSpQDOLWpVSpFXQLDLUHVWHQDQWOLHXGHFRQILVFDWLRQTXHSRXUODPHQGHHWOHVGpSHQVƒ,OQHQHVWDXWUHPHQWTXjOpJDUGGHVLQIUDFWLRQVDX[DUWLFOHVHWFLGHVVXVTXLVRQWVDQFWLRQQpHVSDUGHVDPHQGHVLQGLYLGXHOOHV$UWLFOH/HV SURSULpWDLUHV GHV PDUFKDQGLVHV GH IUDXGH FHX[ TXL VH VRQW FKDUJpV GH OHV LPSRUWHU RX GH OHV H[SRUWHU OHVLQWpUHVVpVjODIUDXGHOHVFRPSOLFHVHWDGKpUHQWVVRQWWRXVVROLGDLUHVHWFRQWUDLJQDEOHVSDUFRUSVSRXUOHSDLHPHQWGHVDPHQGHVGHVVRPPHVWHQDQWOLHXGHFRQILVFDWLRQHWGHVGpSHQV&+$3,75(9,,',6326,7,2165(35(66,9(66HFWLRQ&ODVVLILFDWLRQGHVLQIUDFWLRQVGRXDQLqUHVHWSHLQHVSULQFLSDOHV3DUDJUDSKH*pQpUDOLWpV$UWLFOH,OH[LVWHTXDWUHFODVVHVGHFRQWUDYHQWLRQVGRXDQLqUHVHWWURLVFODVVHVGHGpOLWVGRXDQLHUV$UWLFOH7RXWHWHQWDWLYHGHGpOLWGRXDQLHUHVWFRQVLGpUpHFRPPHOHGpOLW3DUDJUDSKH&RQWUDYHQWLRQVGRXDQLqUHV$3UHPLqUHFODVVH$UWLFOHƒ(VWSDVVLEOHGXQHDPHQGHGHj)UDQFVWRXWHLQIUDFWLRQDX[GLVSRVLWLRQVGHVORLVHWUqJOHPHQWVGRXDQLHUVORUVTXHFHWWHLUUpJXODULWpQHVWSDVSOXVVpYqUHPHQWUpSULPpHSDUOHSUpVHQW&RGHƒ7RPEHQWHQSDUWLFXOLHUVRXVOHFRXSGHVGLVSRVLWLRQVGHODOLQpDSUpFpGHQW

- 52 -DWRXWHLQH[DFWLWXGHSRUWDQWVXUOXQHGHVLQGLFDWLRQVTXHOHVGpFODUDWLRQVGRLYHQWFRQWHQLUORUVTXHOLUUpJXODULWpQDDXFXQHLQIOXHQFHVXUODSSOLFDWLRQGHVGURLWVRXGHVSURKLELWLRQVE WRXWH RPLVVLRQGLQVFULSWLRQDX[UpSHUWRLUHVWRXWUHIXVGHFRPPXQLFDWLRQGHSLqFHVWRXWHGLVVLPXODWLRQGHSLqFHVRXGRSpUDWLRQVGDQVOHFDVSUpYXjODUWLFOHFLGHVVXVFWRXWHLQIUDFWLRQDX[GLVSRVLWLRQVGHVDUWLFOHVHWFLGHVVXV%'HX[LqPHFODVVH$UWLFOHƒ(VWSDVVLEOHGXQHDPHQGHpJDOHDXWULSOHGHVGURLWVHWWD[HVpOXGpVRXFRPSURPLVVDQVSUpMXGLFHGXSDLHPHQWGHV GURLWV HW WD[HV H[LJLEOHV WRXWH LQIUDFWLRQ DX[ GLVSRVLWLRQV GHV ORLV HW UqJOHPHQWV GRXDQLHUV ORUVTXH FHWWHLUUpJXODULWp D SRXU EXW RX SRXU UpVXOWDW GpOXGHU RX GH FRPSURPHWWUH OH UHFRXYUHPHQW GXQ GURLW RX GXQH WD[HTXHOFRQTXHHWTXHOOHQHVWSDVVSpFLDOHPHQWUpSULPpHSDUOHSUpVHQW&RGHƒ7RPEHQWHQSDUWLFXOLHUVRXVOHFRXSGHVGLVSRVLWLRQVGXSDUDJUDSKHSUpFpGHQWOHVLQIUDFWLRQVFLDSUqVTXDQGHOOHVVHUDSSRUWHQWjGHVPDUFKDQGLVHVGHODFDWpJRULHGHFHOOHVTXLVRQWSDVVLEOHVGHGURLWVRXWD[HVDOHVGpILFLWVGDQVOHQRPEUHGHVFROLVGpFODUpVPDQLIHVWpVRXWUDQVSRUWpVVRXVSDVVDYDQWRXVRXVDFTXLWjFDXWLRQEOHVGpILFLWVVXUODTXDQWLWpGHVPDUFKDQGLVHVSODFpHVVRXVXQUpJLPHVXVSHQVLIFODQRQUHSUpVHQWDWLRQGHVPDUFKDQGLVHVSODFpHVHQHQWUHS{WILFWLIRXHQHQWUHS{WVSpFLDOG OD SUpVHQWDWLRQ j GHVWLQDWLRQ VRXV VFHOOHPHQW URPSX RX DOWpUp GH PDUFKDQGLVHV H[SpGLpHV VRXV SORPEV RXFDFKHWVGHGRXDQHHOLQH[pFXWLRQWRWDOHRXSDUWLHOOHGHVHQJDJHPHQWVVRXVFULWVGDQVOHVDFTXLWVjFDXWLRQHWVRXPLVVLRQVIOHVH[FpGHQWVVXUOHSRLGVOHQRPEUHRXODPHVXUHGpFODUpVƒ 6RQW pJDOHPHQW VDQFWLRQQpHV GHV SHLQHV FRQWUDYHQWLRQQHOOHV GH OD qPH FODVVH WRXWHV LQIUDFWLRQV DX[GLVSRVLWLRQVGHVORLVHWUqJOHPHQWVFRQFHUQDQWOH[SRUWDWLRQSUpDODEOHRXOHGUDZEDFNORUVTXHFHVLUUpJXODULWpVQHVRQWSDVSOXVVpYqUHPHQWUpSULPpHVSDUOHSUpVHQW&RGH&7URLVLqPHFODVVH$UWLFOH6RQWSDVVLEOHVGHODFRQILVFDWLRQGHVPDUFKDQGLVHVOLWLJLHXVHVHWGXQHDPHQGHGHj)UDQFVDWRXWIDLWGHFRQWUHEDQGHDLQVLTXHWRXWIDLWGLPSRUWDWLRQRXGH[SRUWDWLRQVDQVGpFODUDWLRQORUVTXHOLQIUDFWLRQSRUWH VXU GHV PDUFKDQGLVHV GH OD FDWpJRULH GHFHOOHVTXLQHVRQWQLVRXPLVHVjDXWRULVDWLRQVSpFLDOHRXIRUWHPHQWWD[pHVjOHQWUpHQLVRXPLVHVjDXWRULVDWLRQVSpFLDOHjODVRUWLHEWRXWHIDXVVHGpFODUDWLRQGDQVOHVSqFHODYDOHXURXORULJLQHGHVPDUFKDQGLVHVLPSRUWpHVH[SRUWpHVRXSODFpHVVRXVXQUpJLPHVXVSHQVLIORUVTXXQGURLWGHGRXDQHRXXQHWD[HTXHOFRQTXHVHWURXYHpOXGpRXFRPSURPLVSDUFHWWHIDXVVHGpFODUDWLRQFWRXWHIDXVVHGpFODUDWLRQGDQVODGpVLJQDWLRQGXGHVWLQDWDLUHUpHORXGHOH[SpGLWHXUUpHOGWRXWHIDXVVHGpFODUDWLRQWHQGDQWjREWHQLULQG€PHQWOHEpQpILFHGHODIUDQFKLVHSUpYXHjODUWLFOHGXSUpVHQW&RGHHWRXWGpWRXUQHPHQWGHPDUFKDQGLVHVQRQVRXPLVHVjDXWRULVDWLRQVSpFLDOHGHOHXUGHVWLQDWLRQSULYLOpJLpHI OD SUpVHQWDWLRQ FRPPH XQLWp GDQV OHV PDQLIHVWHV HW GpFODUDWLRQV GH SOXVLHXUV EDOOHV RX DXWUHV FROLV IHUPpVUpXQLVGHTXHOTXHPDQLqUHTXHFHVRLWJODEVHQFHGHPDQLIHVWHRXODQRQUHSUpVHQWDWLRQGHORULJLQDOGXPDQLIHVWHWRXWHRPLVVLRQGHPDUFKDQGLVHVGDQV OHV PDQLIHVWHV RX GDQV OHV GpFODUDWLRQV VRPPDLUHV WRXWH GLIIpUHQFH GDQV OD QDWXUH GHV PDUFKDQGLVHVPDQLIHVWpHVRXGpFODUpHV'4XDWULqPHFODVVH$UWLFOHƒ (VW SDVVLEOH GXQH DPHQGH pJDOH DX WULSOH GH OD YDOHXU GHV PDUFKDQGLVHV OLWLJLHXVHV WRXWH LQIUDFWLRQ DX[GLVSRVLWLRQVGHVORLVHWUqJOHPHQWVGRXDQLHUVORUVTXHFHWWHLUUpJXODULWpVHUDSSRUWHjGHVPDUFKDQGLVHVGHODFDWpJRULHGHFHOOHVTXLVRQWVRXPLVHVjDXWRULVDWLRQVSpFLDOHjOHQWUpHRXjODVRUWLHHWTXHOOHQHVWSDVVSpFLDOHPHQWUpSULPpHSDUOHSUpVHQW&RGHƒ7RPEHQWHQSDUWLFXOLHUVRXVOHFRXSGHVGLVSRVLWLRQVGXSDUDJUDSKHSUpFpGHQWOHVLQIUDFWLRQVYLVpHVjODUWLFOHFLGHVVXVORUVTXHOOHVVHUDSSRUWHQWjGHVPDUFKDQGLVHVGHODFDWpJRULHGHFHOOHVTXLVRQWVRXPLVHVjDXWRULVDWLRQVSpFLDOHjOHQWUpHRXjODVRUWLH3DUDJUDSKH'pOLWVGRXDQLHUV$3UHPLqUHFODVVH$UWLFOH6RQWSDVVLEOHVGHODFRQILVFDWLRQGHOREMHWGHIUDXGHGHODFRQILVFDWLRQGHVPR\HQVGHWUDQVSRUWGHODFRQILVFDWLRQGHV REMHWV VHUYDQW j PDVTXHU OD IUDXGH GXQH DPHQGH pJDOH DX GRXEOH GH OD YDOHXU GH OREMHW GH IUDXGH HW GXQHPSULVRQQHPHQW SRXYDQW VpOHYHU j WURLV PRLV WRXW IDLW GH FRQWUHEDQGH DLQVL TXH WRXW IDLW GLPSRUWDWLRQ RX

- 53 -GH[SRUWDWLRQVDQVGpFODUDWLRQORUVTXHFHVLQIUDFWLRQVVHUDSSRUWHQWjGHVPDUFKDQGLVHVGHODFDWpJRULHGHFHOOHVTXLVRQWVRXPLVHVjDXWRULVDWLRQVSpFLDOHRXIRUWHPHQWWD[pHVjOHQWUpHRXVRXPLVHVjDXWRULVDWLRQVSpFLDOHjODVRUWLH%'HX[LqPHFODVVH$UWLFOH6RQWSDVVLEOHVGHVVDQFWLRQVILVFDOHVSUpYXHVjODUWLFOHSUpFpGHQWHWGXQHPSULVRQQHPHQWGHVL[PRLVjGHX[DQVOHVGpOLWVGHFRQWUHEDQGHFRPPLVSDUXQHUpXQLRQGHWURLVLQGLYLGXVHWSOXVMXVTXjVL[LQFOXVLYHPHQWTXHWRXVSRUWHQWRXQRQGHVPDUFKDQGLVHVGHIUDXGH&7URLVLqPHFODVVH$UWLFOH6RQWSDVVLEOHVGHODFRQILVFDWLRQGHOREMHWGHIUDXGHGHODFRQILVFDWLRQGHVPR\HQVGHWUDQVSRUWGHODFRQILVFDWLRQGHVREMHWVVHUYDQWjPDVTXHUODIUDXGHGXQHDPHQGHpJDOHDXTXDGUXSOHGHODYDOHXUGHVREMHWVFRQILVTXpVHWGXQHPSULVRQQHPHQWGHXQDQjFLQTD/HVGpOLWVGHFRQWUHEDQGHFRPPLVVRLWSDUSOXVGHVL[LQGLYLGXVVRLWSDUWURLVLQGLYLGXVRXSOXVjGRVGDQLPDORXjYpORFLSqGHTXHWRXVSRUWHQWRXQRQGHVPDUFKDQGLVHVGHIUDXGHEOHVGpOLWVGHFRQWUHEDQGHSDUDpURQHIRXSDUYpKLFXOHDWWHOpRXDXWRSURSXOVp3DUDJUDSKH&RQWUHEDQGH$UWLFOHƒ/DFRQWUHEDQGHVHQWHQGGHVLPSRUWDWLRQVRXH[SRUWDWLRQVHQGHKRUVGHVEXUHDX[DLQVLTXHGHWRXWHYLRODWLRQGHVGLVSRVLWLRQVOpJDOHVRXUpJOHPHQWDLUHVUHODWLYHVjODGpWHQWLRQHWDXWUDQVSRUWGHVPDUFKDQGLVHVjOLQWpULHXUGXWHUULWRLUHGRXDQLHUƒ&RQVWLWXHQWHQSDUWLFXOLHUGHVIDLWVGHFRQWUHEDQGHDODYLRODWLRQGHVGLVSRVLWLRQVGHVDUWLFOHVHWFLGHVVXVEOHVVRXVWUDFWLRQVRXVXEVWLWXWLRQVHQFRXUVGHWUDQVSRUWGHPDUFKDQGLVHVH[SpGLpHVVRXVUpJLPHVXVSHQVLIHWWRXWHVIUDXGHVGRXDQLqUHVUHODWLYHVjFHVWUDQVSRUWVFODYLRODWLRQGHVGLVSRVLWLRQVVRLWOpJLVODWLYHVVRLWUpJOHPHQWDLUHVVXERUGRQQDQWOH[SRUWDWLRQRXODUpH[SRUWDWLRQj DXWRULVDWLRQVSpFLDOHRXjODFFRPSOLVVHPHQWGHIRUPDOLWpVSDUWLFXOLqUHVORUVTXHODIUDXGHDpWpIDLWHRXWHQWpHHQGHKRUVGHVEXUHDX[RXTXHOOHQHVWSDVVSpFLDOHPHQWUpSULPpHSDUXQHDXWUHGLVSRVLWLRQGXSUpVHQW&RGHG 6RQW DVVLPLOpHV j GHV DFWHV GH FRQWUHEDQGH OHV LPSRUWDWLRQV RX H[SRUWDWLRQV VDQV GpFODUDWLRQ ORUVTXH OHVPDUFKDQGLVHVSDVVDQWSDUXQEXUHDXGHGRXDQHVRQWVRXVWUDLWHVjODYLVLWHGXVHUYLFHGHVGRXDQHVSDUGLVVLPXODWLRQGDQV GHV FDFKHWWHV VSpFLDOHPHQW DPpQDJpHV RX GDQV GHV FDYLWpV RX HVSDFHV YLGHV TXL QH VRQW SDV QRUPDOHPHQWGHVWLQpHVDXORJHPHQWGHVPDUFKDQGLVHV$UWLFOH/HVPDUFKDQGLVHVGHODFDWpJRULHGHFHOOHVTXLVRQWVRXPLVHVjDXWRULVDWLRQVSpFLDOHRXIRUWHPHQWWD[pHVjOHQWUpHVRQW UpSXWpHV DYRLU pWp LQWURGXLWHV HQ FRQWUHEDQGH HW OHV PDUFKDQGLVHV GH OD FDWpJRULH GH FHOOHV GRQW OD VRUWLHHVWVRXPLVHjDXWRULVDWLRQVSpFLDOHVRQWUpSXWpHVIDLUHOREMHWGXQHWHQWDWLYHGH[SRUWDWLRQHQFRQWUHEDQGHGDQVWRXVOHVFDVGLQIUDFWLRQFLDSUqVLQGLTXpVD ORUVTXHOOHV VRQW WURXYpHV VXU OH WHUULWRLUH VDQV rWUH PXQLHV GXQ DFTXLW GH SDLHPHQW SDVVDYDQW RX DXWUHH[SpGLWLRQYDODEOHSRXUODURXWHTXHOOHVVXLYHQWHWSRXUOHWHPSVGDQVOHTXHOVHIDLWOHWUDQVSRUWjPRLQVTXHOOHVQHYLHQQHQWGHOLQWpULHXUGXWHUULWRLUHGRXDQLHUSDUODURXWHTXLFRQGXLWGLUHFWHPHQWDXEXUHDXRXSRVWHGHGRXDQHOHSOXVSURFKHHWVRLHQWDFFRPSDJQpHVGHVGRFXPHQWVFRPPHUFLDX[HWGHWUDQVSRUWMXVWLILDQWOHXURULJLQHEORUVTXHPrPHpWDQWDFFRPSDJQpHVGXQHH[SpGLWLRQSRUWDQWOREOLJDWLRQH[SUHVVHGHODIDLUHYLVHUjXQEXUHDXRXSRVWHGHGRXDQHGHSDVVDJHHOOHVRQWGpSDVVpFHEXUHDXRXSRVWHVDQVTXHODGLWHREOLJDWLRQDLWpWpUHPSOLHF ORUVTXH D\DQW pWp DPHQpHV DX EXUHDX RX SRVWH HOOHV VH WURXYHQW GpSRXUYXHV GHV GRFXPHQWV LQGLTXpV DX[DUWLFOHVHWFLGHVVXVGORUVTXHOOHVVRQWWURXYpHVVXUOHWHUULWRLUHHQLQIUDFWLRQjODUWLFOHFLGHVVXV$UWLFOHƒ/HVPDUFKDQGLVHVVRQWUpSXWpHVDYRLUpWpLPSRUWpHVHQFRQWUHEDQGHjGpIDXWGHMXVWLILFDWLRQVGRULJLQHRXVLOHVGRFXPHQWVSUpVHQWpVVRQWIDX[LQH[DFWVLQFRPSOHWVRXQRQDSSOLFDEOHVƒ(OOHVVRQWVDLVLHVHQTXHOTXHOLHXTXHOOHVVHWURXYHQWHWOHVSHUVRQQHVYLVpHVDX[SDUDJUDSKHVHUHWqPHGHODUWLFOHVRQWSRXUVXLYLHVHWSXQLHVFRQIRUPpPHQWDX[GLVSRVLWLRQVGHVDUWLFOHVHWFLGHVVXVƒ /RUVTXLOV DXURQW HX FRQQDLVVDQFH TXH FHOXL TXL OHXU D GpOLYUpOHVMXVWLILFDWLRQVGRULJLQHQHSRXYDLWOHIDLUHYDODEOHPHQWRXTXHFHOXLTXLOHXUDYHQGXFpGppFKDQJpRXFRQILpOHVPDUFKDQGLVHVQpWDLWSDVHQPHVXUHGHMXVWLILHUGHOHXUGpWHQWLRQUpJXOLqUHOHVGpWHQWHXUVHWWUDQVSRUWHXUVVHURQWFRQGDPQpVDX[PrPHVSHLQHVHWOHVPDUFKDQGLVHVVHURQWVDLVLHVFRQILVTXpHVGDQVOHVPrPHVFRQGLWLRQVTXHFLGHVVXVTXHOOHVTXHVRLHQWOHVMXVWLILFDWLRQVTXLDXURQWSXrWUHSURGXLWHV

- 54 -3DUDJUDSKH,PSRUWDWLRQVHWH[SRUWDWLRQVVDQVGpFODUDWLRQ$UWLFOH&RQVWLWXHQWGHVLPSRUWDWLRQVRXH[SRUWDWLRQVVDQVGpFODUDWLRQVDOHVLPSRUWDWLRQVRXH[SRUWDWLRQVSDUOHVEXUHDX[RXSRVWHVGHGRXDQHVDQVGpFODUDWLRQHQGpWDLORXVRXVOHFRXYHUWGXQHGpFODUDWLRQHQGpWDLOQRQDSSOLFDEOHDX[PDUFKDQGLVHVSUpVHQWpHVEOHVVRXVWUDFWLRQVRXVXEVWLWXWLRQVGHPDUFKDQGLVHVVRXVGRXDQHFOHGpIDXWGHGpS{WGDQVOHGpODLLPSDUWLGHVGpFODUDWLRQVUHODWLYHVDX[HQOqYHPHQWVLPPpGLDWV$UWLFOH6RQW UpSXWpHV IDLUH OREMHW GXQH LPSRUWDWLRQ VDQV GpFODUDWLRQ OHV PDUFKDQGLVHV GpFODUpHV SRXU OH[SRUWDWLRQWHPSRUDLUHRXSRXUOREWHQWLRQGXQSDVVDYDQWGHFLUFXODWLRQHQFDVGHQRQUHSUpVHQWDWLRQRXGHGLIIpUHQFHVGDQVODQDWXUHRXOHVSqFHHQWUHOHVGLWHVPDUFKDQGLVHVHWFHOOHVGpFODUpHVDXGpSDUW$UWLFOH6RQWUpSXWpVLPSRUWDWLRQRXH[SRUWDWLRQVDQVGpFODUDWLRQVOHVFROLVH[FpGHQWOHQRPEUHGpFODUp$UWLFOH6RQWUpSXWpHVLPSRUWDWLRQRXH[SRUWDWLRQVDQVGpFODUDWLRQGHPDUFKDQGLVHVVRXPLVHjDXWRULVDWLRQVSpFLDOHD7RXWHLQIUDFWLRQDX[GLVSRVLWLRQVGHODUWLFOHFLGHVVXVDLQVLTXHOHIDLWGDYRLUREWHQXRXWHQWpGREWHQLUODGpOLYUDQFH GXQ GHV WLWUHV YLVpV j ODUWLFOH SUpFLWp VRLW SDU FRQWUHIDoRQ GH VFHDX[ SXEOLFV VRLW SDU IDXVVHVGpFODUDWLRQVRXSDUWRXVDXWUHVPR\HQVIUDXGXOHX[EWRXWHIDXVVHGpFODUDWLRQD\DQWSRXUEXWRXSRXUHIIHWGpOXGHUODSSOLFDWLRQGHVPHVXUHVVSpFLDOHV&HSHQGDQWOHVPDUFKDQGLVHVVRXPLVHVjDXWRULVDWLRQVSpFLDOHjOHQWUpHRXjODVRUWLHTXLRQWpWpGpFODUpHVVRXVXQHGpQRPLQDWLRQIDLVDQWUHVVRUWLUOHXUFDUDFWqUHVSpFLDOQHVRQWSDVVDLVLHVFHOOHV GHVWLQpHV j OLPSRUWDWLRQ VRQW UHQYR\pHV j OpWUDQJHU FHOOHV GRQW OD VRUWLH HVW GHPDQGpH UHVWHQW VXU OHWHUULWRLUHGRXDQLHUF /HV IDXVVHV GpFODUDWLRQV GDQV OHVSqFH OD YDOHXU RX ORULJLQH GHV PDUFKDQGLVHV RX GDQV OD GpVLJQDWLRQ GXGHVWLQDWDLUHUpHORXGHOH[SpGLWHXUUpHOORUVTXHFHVLQIUDFWLRQVRQWpWpFRPPLVHVjODLGHGHIDFWXUHVFHUWLILFDWVRXWRXVDXWUHVGRFXPHQWVIDX[LQH[DFWVLQFRPSOHWVRXQRQDSSOLFDEOHVG OHV IDXVVHV GpFODUDWLRQV RX PDQRHXYUHV D\DQW SRXU EXW RX SRXU HIIHW GREWHQLU HQ WRXW RX SDUWLH XQUHPERXUVHPHQW XQH H[RQpUDWLRQ XQ GURLW UpGXLW RX XQ DYDQWDJH TXHOFRQTXH DWWDFKp j OLPSRUWDWLRQ RX jOH[SRUWDWLRQ$UWLFOH6RQWUpSXWpVLPSRUWDWLRQVVDQVGpFODUDWLRQVGHPDUFKDQGLVHVVRXPLVHVjDXWRULVDWLRQVSpFLDOHDOLPPDWULFXODWLRQGDQVOHVVpULHVQRUPDOHVGDXWRPRELOHVGHPRWRF\FOHWWHVRXGDpURQHIVVDQVDFFRPSOLVVHPHQWSUpDODEOHGHVIRUPDOLWpVGRXDQLqUHVEOHGpWRXUQHPHQWGHPDUFKDQGLVHVVRXPLVHVjDXWRULVDWLRQVSpFLDOHGHOHXUGHVWLQDWLRQSULYLOpJLpHFOHGpWRXUQHPHQWGHSURGXLWVSpWUROLHUVGXQHGHVWLQDWLRQSULYLOpJLpHGXSRLQWGHYXHILVFDO$UWLFOHƒ(VWUpSXWpHH[SRUWDWLRQVDQVGpFODUDWLRQGHPDUFKDQGLVHVVRXPLVHVjDXWRULVDWLRQVVSpFLDOHVWRXWHLQIUDFWLRQDX[ GLVSRVLWLRQV VRLW OpJLVODWLYHV VRLW UpJOHPHQWDLUHV SRUWDQW DSSOLFDWLRQ GH PHVXUHV VSpFLDOHV GH[SRUWDWLRQ RX GHUpH[SRUWDWLRQRXELHQVXERUGRQQDQWOH[SRUWDWLRQRXODUpH[SRUWDWLRQjODFFRPSOLVVHPHQWGHIRUPDOLWpSDUWLFXOLqUHVORUVTXH OD IUDXGH D pWp IDLWH RX WHQWpH SDU OHV EXUHDX[ HW TXHOOH QHVW SDV VSpFLDOHPHQW UpSULPpH SDU XQH DXWUHGLVSRVLWLRQGXSUpVHQW&RGHƒ&HOXLTXLSUrWHUDLWVRQQRPSRXUVRXVWUDLUHDX[HIIHWVGHFHVGLVSRVLWLRQVFHX[TXLDXUDLHQWpWpDWWHLQWVHQFRXUWOHVPrPHVSHLQHVƒ'DQVOHFDVROHVPDUFKDQGLVHVD\DQWpWpH[SRUWpHVSDUGpURJDWLRQjXQHPHVXUHVSpFLDOHjGHVWLQDWLRQGXQSD\VGpWHUPLQpVRQWDSUqVDUULYpHGDQVFHSD\VUpH[SpGLpHVVXUXQSD\VWLHUVOH[SRUWDWHXUHVWSDVVLEOHGHVSHLQHVGHOH[SRUWDWLRQVDQVGpFODUDWLRQVLOHVWpWDEOLTXHFHWWHUpH[SpGLWLRQDpWpHIIHFWXpHVXUVHVLQVWUXFWLRQVjVRQLQVWLJDWLRQRXDYHFVDFRPSOLFLWpRXHQFRUHVLOHVWGpPRQWUpTXLOHQDWLUpSURILWRXTXLODYDLWFRQQDLVVDQFHGHODUpH[SpGLWLRQSURMHWpHDXPRPHQWGHOH[SRUWDWLRQ

- 55 -6HFWLRQ3HLQHVFRPSOpPHQWDLUHV3DUDJUDSKH&RQILVFDWLRQ$UWLFOH,QGpSHQGDPPHQWGHVDXWUHVVDQFWLRQVSUpYXHVSDUOHSUpVHQW&RGHVRQWFRQILVTXpVDOHVPDUFKDQGLVHVTXLRQWpWpRXGHYDLHQWrWUHVXEVWLWXpHVGDQVOHVFDVSUpYXVDX[DUWLFOHVDEHWEEOHVPDUFKDQGLVHVSUpVHQWpHVDXGpSDUWGDQVOHFDVSUpYXSDUODUWLFOHFLGHVVXVFOHVPR\HQVGHWUDQVSRUWGDQVOHFDVSUpYXSDUODUWLFOHFLGHVVXV3DUDJUDSKH$VWUHLQWH$UWLFOH,QGpSHQGDPPHQWGHODPHQGHHQFRXUXHSRXUUHIXVGHFRPPXQLFDWLRQGDQVOHVFRQGLWLRQVSUpYXHVjODUWLFOHFLGHVVXVOHVFRQWUHYHQDQWVGRLYHQWrWUHFRQGDPQpVjUHSUpVHQWHUOHVOLYUHVSLqFHVHWGRFXPHQWVQRQFRPPXQLTXpVVRXVXQHDVWUHLQWHGH)UDQFVDXPLQLPXPSRXUFKDTXHMRXUGHUHWDUG&HWWHDVWUHLQWHFRPPHQFHjFRXULUGXMRXU PrPH GH OD VLJQDWXUH SDU OHV SDUWLHV RX GH OD QRWLILFDWLRQ GX SURFqVYHUEDO GUHVVp SRXU FRQVWDWHU OH UHIXVGH[pFXWHUOHMXJHPHQWUpJXOLqUHPHQWVLJQLILpHOOHQHFHVVHTXHGXMRXURLOHVWFRQVWDWpDXPR\HQGXQHPHQWLRQLQVFULWHSDUXQDJHQWGHFRQWU{OHVXUXQGHVSULQFLSDX[OLYUHVGHODVRFLpWpRXGHOpWDEOLVVHPHQWTXHO$GPLQLVWUDWLRQD pWpPLVHjPrPHGREWHQLUODFRPPXQLFDWLRQRUGRQQpH3DUDJUDSKH3HLQHVSULYDWLYHVGHGURLWV$UWLFOH(QVXVGHVVDQFWLRQVSUpYXHVSDUOHSUpVHQW&RGHFHX[TXLVRQWMXJpVFRXSDEOHVGDYRLUSDUWLFLSpFRPPHLQWpUHVVpVGXQHPDQLqUHTXHOFRQTXHjXQGpOLWGHFRQWUHEDQGHRXjXQGpOLWGLPSRUWDWLRQRXGH[SRUWDWLRQVDQVGpFODUDWLRQVRQWGpFODUpVLQFDSDEOHVGrWUHpOHFWHXUVRXpOXVDX[FKDPEUHVGHFRPPHUFHHWWULEXQDX[GHFRPPHUFHWDQWHWDXVVLORQJWHPSVTXLOVQDXURQWSDVpWpUHOHYpVGHFHWWHLQFDSDFLWp$UWLFOHƒ4XLFRQTXHHVWMXGLFLDLUHPHQWFRQYDLQFXGDYRLUDEXVpGXQUpJLPHVXVSHQVLISHXWSDUGpFLVLRQGX'LUHFWHXU*pQpUDOGHV'RXDQHVrWUHH[FOXGXEpQpILFHGXUpJLPHGHODGPLVVLRQWHPSRUDLUHHWrWUHSULYpGHODIDFXOWpGXWUDQVLWHWGHOHQWUHS{WDLQVLTXHGHWRXWFUpGLWGHGURLWVRXGHQOqYHPHQWƒ &HOXL TXL SUrWHUDLW VRQ QRP SRXU VRXVWUDLUH DX[ HIIHWV GH FHV GLVSRVLWLRQV FHX[ TXL DXUDLHQW pWp DWWHLQWVHQFRXUWOHVPrPHVSHLQHV6HFWLRQ&DVSDUWLFXOLHUVGDSSOLFDWLRQGHVSHLQHV3DUDJUDSKH&RQILVFDWLRQ$UWLFOH/RUVTXHOHVREMHWVVXVFHSWLEOHVGHFRQILVFDWLRQQRQWSXrWUHVDLVLVRXORUVTXHD\DQWpWpVDLVLVODGRXDQHHQIDLWODGHPDQGHOHWULEXQDOSURQRQFHSRXUWHQLUOLHXGHODFRQILVFDWLRQODFRQGDPQDWLRQDXSDLHPHQWGXQHVRPPHpJDOHjODYDOHXUUHSUpVHQWpHSDUOHVGLWVREMHWVHWFDOFXOpHGDSUqVOHFRXUVGXPDUFKpLQWpULHXUjOpSRTXHRXODIUDXGHDpWpFRPPLVH3DUDJUDSKH0RGDOLWpVVSpFLDOHVGHFDOFXOGHVSpQDOLWpVSpFXQLDLUHV$UWLFOH/RUVTXLOQHVWSDVSRVVLEOHGHGpWHUPLQHUOHPRQWDQWGHVGURLWVHWWD[HVUpHOOHPHQWH[LJLEOHVRXODYDOHXUUpHOOHGHVPDUFKDQGLVHVOLWLJLHXVHVOHVSpQDOLWpVVRQWOLTXLGpHVVXUODEDVHGHVGURLWVHWWD[HVDSSOLFDEOHVjODFDWpJRULHODSOXVIRUWHPHQWWD[pHVGHVPDUFKDQGLVHVGHPrPHQDWXUHHWGDSUqVODYDOHXUPR\HQQHLQGLTXpHSDUODGHUQLqUHVWDWLVWLTXHGRXDQLqUHPHQVXHOOH$UWLFOHƒ (Q DXFXQ FDV OHV DPHQGHV PXOWLSOHV GH GURLWV RX PXOWLSOHV GH OD YDOHXU SURQRQFpHV SRXU ODSSOLFDWLRQ GXSUpVHQW&RGHQHSHXYHQWrWUHLQIpULHXUHVDDXGRXEOHGHODYDOHXUGHVPDUFKDQGLVHVGHIUDXGH

- 56 -E $ )UDQFV SDU FROLV ORUVTXLO QHVW SDV SRVVLEOH GH GpWHUPLQHU OD QDWXUH H[DFWH GHV PDUFKDQGLVHVOLWLJLHXVHVƒ/RUVTXXQHIDXVVHGpFODUDWLRQGDQVODGpVLJQDWLRQGXGHVWLQDWDLUHUpHODpWpFRQVWDWpHDSUqVHQOqYHPHQWGHVPDUFKDQGLVHVOHVSHLQHVSURQRQFpHVQHSHXYHQWrWUHLQIpULHXUHVDXGRXEOHGHODYDOHXUGHVPDUFKDQGLVHVGpFODUpHV$UWLFOH/RUVTXHOHWULEXQDODDFTXLVODFRQYLFWLRQTXHGHVRIIUHVSURSRVLWLRQVGDFKDWRXGHYHQWHFRQYHQWLRQVGHWRXWHQDWXUHSRUWDQWVXUOHVSURSRVLWLRQVGDFKDWRXGHYHQWHFRQYHQWLRQVGHWRXWHQDWXUHSRUWDQWVXUOHVREMHWVGHIUDXGHRQWpWpIDLWHVRXFRQWUDFWpHVjXQSUL[VXSpULHXUDXFRXUVGXPDUFKpLQWpULHXUjOpSRTXHRXODIUDXGHDpWpFRPPLVHLOSHXWVHIRQGHUVXUFHSUL[SRXUOHFDOFXOGHVSHLQHVIL[pHVSDUOHSUpVHQW&RGHHQIRQFWLRQGHODYDOHXUGHVGLWVREMHWV$UWLFOH'DQV OH FDV GLQIUDFWLRQV SUpYXHV j ODUWLFOH G FLGHVVXV OHV SpQDOLWpV VRQW GpWHUPLQpHV GDSUqV OD YDOHXUDWWULEXpHSRXUOHFDOFXOGXUHPERXUVHPHQWGHOH[RQpUDWLRQGXGURLWUpGXLWRXGHODYDQWDJHUHFKHUFKpVRXREWHQXVVLFHWWHYDOHXUHVWVXSpULHXUHjODYDOHXUUpHOOH3DUDJUDSKH&RQFRXUVGLQIUDFWLRQV$UWLFOHƒ 7RXW IDLW WRPEDQW VRXV OH FRXS GH GLVSRVLWLRQV UpSUHVVLYHV GLVWLQFWHV pGLWpHV SDU OH SUpVHQW &RGH GRLW rWUHHQYLVDJpVRXVODSOXVKDXWHDFFHSWDWLRQSpQDOHGRQWLOHVWVXVFHSWLEOHƒ(QFDVGHSOXUDOLWpGHFRQWUDYHQWLRQVRXGHGpOLWVGRXDQLHUVOHVFRQGDPQDWLRQVSpFXQLDLUHVVRQWSURQRQFpHVSRXUFKDFXQHGHVLQIUDFWLRQVG€PHQWpWDEOLHV$UWLFOH6DQVSUpMXGLFHGHODSSOLFDWLRQGHVSpQDOLWpVpGLFWpHVSDUOHSUpVHQW&RGHOHVGpOLWVGLQMXUHVYRLHVGHIDLWUpEHOOLRQFRUUXSWLRQRXSUpYDULFDWLRQHWFHX[GHFRQWUHEDQGHDYHFDWWURXSHPHQWHWSRUWGDUPHVRQWSRXUVXLYLVMXJpVHWSXQLVFRQIRUPpPHQWDXGURLWFRPPXQ$UWLFOH/DSUpVHQWHORLVHUDH[pFXWpHFRPPHORLGHO(WDW$LQVLIDLWHWGpOLEpUpHQVpDQFHSXEOLTXHj28$*$'28*28OH'pFHPEUHLE SECRETAIRE DE SEANCELE PRESIDENTBatio Isaïe TRAOREDr Bongnessan Arsène YE

- 57 -6RPPDLUHGHV$QQH[HV$UUrWp Qƒ 0)&,0' GX GpFHPEUH IL[DQW OH WUDFp GH OD OLPLWH LQWpULHXUH GX UD\RQ GHVGRXDQHVVXUOHVIURQWLqUHVGX%85.,1$)$62$UUrWp Qƒ 0)' GX GpFHPEUH PRGLILp SDU O·DUUrWp Qƒ 0)'*'GXPDUVIL[DQWOHVURXWHVOpJDOHVjO·LPSRUWDWLRQHWjO·H[SRUWDWLRQ$UUrWpQƒ)'GXMXLQIL[DQWOHVFRQGLWLRQVG·DOLpQDWLRQSDUOHVHUYLFHGHVGRXDQHVGHVREMHWVFRQILVTXpVRXDEDQGRQQpVSDUWUDQVDFWLRQ

- 58 -$55(7(1ƒ 0)&,0' '8 '(&(0%5(),;$17/(75$&('(/$/,0,7(,17(5,(85('85$

- 59 -8QHOLJQHLGpDOHUHOLDQWVXFFHVVLYHPHQW.DPSWL1L]HO*EHLQGL7RXQGRXUD0LWLHUHGRXJRX/DURXWHGpSDUWHPHQWDOH1LDQJRORNR6RXEDNDQLpGRXJRX6LQGRX 8QH OLJQH LGpDOH UHOLDQW 6LQGRX 0DKRQ6DPRURJRXDQ.RXURXPD )R %DODYp 'DVVp *RQL.RERQNRXUD7RXJDQ7DQJD\D7RHVVLQ'MLER/DURXWHGpSDUWHPHQWDOH'MLER$ULELQGD'RUL/HFKHPLQUXUDO'RUL.RULD6DPSHOJD'LRXJDGLR6HEED8QHOLJQHUHOLDQWVXFFHVVLYHPHQW6HEED0DQVLOD.RQWLDQD%DVWLERXJRX.DQWFKDUL/DURXWHQDWLRQDOH.DQFKDUL'LDSDJDHWODURXWHUpJLRQDOH'LDSDJD.RPSRQJRX$57,&/(6RQWHWGHPHXUHQWDEURJpHVWRXWHVGLVSRVLWLRQVDQWpULHXUHV$57,&/(/H'LUHFWHXUGHV'RXDQHVHVWFKDUJpGHO·H[pFXWLRQGXSUpVHQWDUUrWpTXLVHUDSXEOLpDX-RXUQDO2IILFLHOHWDIILFKpjODSRUWHGXEXUHDXGHFKDTXHSRVWHDGPLQLVWUDWLIGRQWOHWHUULWRLUHHVWHQWRXWRXSDUWLHFRPSULVGDQVOHUD\RQ)DLWj2XDJDGRXJRXOH'pFHPEUH

- 60 -$55(7(1ƒ 0)' '8'(&(0%5(02',),(3$5/·$55(7(1ƒ 0)'*''80$56),;$17/(65287(6/(*$/(6$/·,03257$7,21(7$/·(;3257$7,21/(0,1,675('(6),1$1&(69XOD&RQVWLWXWLRQGX%85.,1$)$62SURPXOJXpHSDUGpFUHWQƒ35(6GXQRYHPEUH9XOHGpFUHWQƒ35(6GXGpFHPEUHIL[DQWODFRPSRVLWLRQGXJRXYHUQHPHQW9X OH GpFUHW 35(6 GX 'pFHPEUH SRUWDQW GpILQLWLRQ GHV VHFWHXUV PLQLVWpULHOV LPSDUWLV DX3UpVLGHQWGHOD5pSXEOLTXHHWDX[PLQLVWUHV9XOHFRGHGHV'RXDQHVHWQRWDPPHQWOHVDUWLFOHVHW9XOHGpFUHW35(673GX $R€WSRUWDQWFODVVHPHQWGHVURXWHVDX%85.,1$)$629XO·DUUrWpQƒ0)'GXPDLIL[DQWODQRPHQFODWXUHGHVEXUHDX[HWSRVWHVGHGRXDQHVHWOHVWH[WHVVXEVpTXHQWVTXLO·RQWPRGLILp9XOHGpFUHW0)'GXMXLOOHWGpOLPLWDQWOHUD\RQGHV'RXDQHVVXUOHVIURQWLqUHVGHOD&{WHG·,YRLUHGX0DOLHWGX1LJHU9XO·DUUrWpQƒ0)&,0'GXGpFHPEUHGpOLPLWDQWOHUD\RQGHV'RXDQHVVXUOHVIURQWLqUHVGX%85.,1$)$626XUSURSRVLWLRQGX'LUHFWHXUGHV'RXDQHV$55(7($57,&/(6DXIGDQVOHFDVSUpYXjO·DUWLFOHFLDSUqVOHWUDQVSRUWGHVPDUFKDQGLVHVHQSURYHQDQFHRXjGHVWLQDWLRQGHO·pWUDQJHUQHSHXWrWUHHIIHFWXpTXHSDUOHVURXWHVHWFKHPLQVFLGHVVRXVGpVLJQpV)5217,(5('8%(1,13267('(7$16$5*$,03257$7,215RXWH5pJLRQDOHQƒGHODIURQWLqUHj7DQVDUJDSDU.RPSRQJRXFKHPLQUXUDOGH%RWWRXj7DQVDUJDHQSDVVDQW0DGMDUH7DSRDGMHUPDHW'LDSDJD(;3257$7,21SDVGHURXWHVOpJDOHjO·H[SRUWDWLRQ%85($835,1&,3$/'(qPH&$7(*25,('(1$',$*28,03257$7,21URXWHQDWLRQDOHQƒGHODIURQWLqUH3RUJDj7LQGDQJRX(;3257$7,21URXWHQDWLRQDOHQƒGH

- 61 -%85($835,1&,3$/GHqPH&$7(*25,('(%,7728,03257$7,21URXWHQDWLRQDOHQƒGHODIURQWLqUHGH%LWWRX(;3257$7,21 'H OD OLPLWH LQWpULHXUH GH UD\RQ MXVTX·j %LWWRX SDU OD URXWH QDWLRQDOH Qƒ 7HQNRGRJR%LWWRX3267('(628'28*8,,03257$7,21FKHPLQUXUDOGHODIURQWLqUHGX7RJRj6RXGRXJXLHQSDVVDQWSDU=DPEHGp(;3257$7,21'HODOLPLWHLQWpULHXUHGXUD\RQMXVTX·j6RXGRXJXLSDUOHFKHPLQUXUDO&RPLQ

- 62 -3267('(1$.2,03257$7,21URXWHUpJLRQDOHQƒDOODQWGHODIURQWLqUHjSUR[LPLWpGHOD9ROWD1RLUHj1DNRFKHPLQUXUDODOODQWGHODIURQWLqUHjSUR[LPLWpGH%DELOpj1DNRHQSDVVDQWSDU'DSROD(;3257$7,21'HODOLPLWHLQWpULHXUHGXUD\RQMXVTX·j1DNRSDUODURXWHUpJLRQDOHQƒ'HODOLPLWHLQWpULHXUHGXUD\RQMXVTX·j1DNRSDUOHFKHPLQUXUDODOODQWGH7LDQNRXUDj1DNR3267('(%$7,(,03257$7,21'HODIURQWLqUHjSUR[LPLWpGH:Dj%DWLpSDUODURXWHSDUODUpJLRQDOHQƒ(;3257$7,21'HODOLPLWHLQWpULHXUHGXUD\RQMXVTX·j%DWLp6RLWSDUODURXWH*DRXD7RONDERXD%DWLp6RLWSDUOHFKHPLQUXUDO3DQGLDR0LGHEGRHWODURXWHUpJLRQDOH0LGHEGR%DWLp)5217,(5('(/$&27('·,92,5(3267('(%$7,(,03257$7,21'HODIURQWLqUHjSUR[LPLWpGH.DODPRQj%DWLpSDUODURXWHGpSDUWHPHQWDOHQƒHQSDVVDQWSDU%RXVVRXNRXOD(;3257$7,21'HODOLPLWHLQWpULHXUHGXUD\RQMXVTX·j%DWLpVRLWSDUODURXWH*DRXD7RONDERXD%DWLpVRLWSDUOHFKHPLQUXUDO3DQGLDR0LGHEGRHWODURXWHUpJLRQDOH0LGHEGR%DWLp%85($835,1&,3$/'(qPH&$7(*25,('(.$037,,03257$7,21'HODIURQWLpUHj.DPSWLSDUODURXWHQDWLRQDOHQƒ*DOJRXOL%RGD(;3257$7,21SDVGHURXWHOpJDOH%85($835,1&,3$/qPH&$7(*25,('(1,$1*2/2.2,03257$7,21'HODIURQWLqUH/HUDEDj1LDQJRORNRSDUODURXWHQDWLRQDOHQƒ'HODIURQWLqUH/HUDEDj1LDQJRORNRSDUODYRLHIHUUpH(;3257$7,213DVGHURXWHOpJDOH)5217,(5('80$/,%85($835,1&,3$/'(qPH&$7(*25,(GH.2/2.2,03257$7,21'HODIURQWLqUHj.RORNRSDUOD5RXWH1DWLRQDOHQƒ2URGDUD²6LNDVVR(;3257$7,21'HODOLPLWHLQWpULHXUHGXUD\RQj.RORNRSDUOD5RXWHQDWLRQDOHQƒ0DKRQ².RORNR%85($835,1&,3$/'('(8;,(0(&$7(*25,('()$5$0$1$,03257$7,21'HODIURQWLqUHGH){SDUOD5RXWH1DWLRQDOHQƒSDVVDQWSDU)DUDPDQD'RURQD(;3257$7,213DVGHURXWHOpJDOH%5,*$'(02%,/('(62,1,03257$7,21'HODIURQWLqUHj6RLQSDUOD5RXWHQDWLRQDOHQƒSDVVDQWSDUNRORNDQ²'MLEDVVR²

- 63 -(;3257$7,21'HODOLPLWHLQWpULHXUHGXUD\RQMXVTX·jVRLQSDUOD5RXWH1DWLRQDOHQƒ1RXQD²6RLQRXSDUODEUHWHOOH.RORQGRXUD²6RLQ%5,*$'(02%,/('(728*$1,03257$7,21'HODIURQWLqUHj7RXJDQSDUOD5RXWH5pJLRQDOHQƒ0DOL²/RXWD²'RXQNRX²'LVVL².RX\(;3257$7,213DVGHURXWHOpJDOH%85($86(&21'$,5('(7+,28,03257$7,21'HODIURQWLqUHj7KLRXSDUOD5RXWH1DWLRQDOHQƒSDVVDQWSDU7RX(;3257$7,21'HODOLPLWHLQWpULHXUHGXUD\RQj7KLRXSDUOD5RXWH1DWLRQDOHQƒ2XDKLJRX\D7KLRX3267('('-,%2,03257$7,21'HODIURQWLqUHj'MLERHQSDVVDQWVRLWƒ3DUOHFKHPLQUXUDOGH'LRQRXJDj'MLERƒ3DUOHFKHPLQUXUDOSDVVDQWSDU6DOEDHW6R(;3257$7,213DVGHURXWHOpJDOH)5217,(5(0$/,1,*(5%5,*$'(02%,/('('25,,03257$7,21'HODIURQWLqUHj'RULSDUOD5RXWH'pSDUWHPHQWDOHQƒSDVVDQWSDU0DUNR\Hƒ'HODIURQWLqUHj'RULSDUOD5RXWH1DWLRQDOHQƒSDVVDQWSDU7DR².DWFKLUJD(;3257$7,213DVGHURXWHOpJDOH)5217,(5('81,*(53267('(6(%%$,03257$7,21'HODIURQWLqUHj6HEEDHQSDVVDQWVRLWD3DUOHFKHPLQUXUDO1GLDED²'HVVH²6HEEDE3DUOHFKHPLQUXUDO

- 64 -(;3257$7,21'HODOLPLWHLQWpULHXUHGXUD\RQMXVTX·j%RWRXSDUOHFKHPLQUXUDO.DQWFKDUL²6DPEDOJRX²%RVVRQJDUL%RWRX'HODOLPLWHLQWpULHXUHGXUD\RQMXVTX·j%RWRXSDUOHFKHPLQUXUDO'LDSDJD²7DSRDG\HUPD²3RUL²%RWRX3267('(6(

- 65 -$55(7(1ƒ )' '8-8,1),;$17/(6&21',7,216'·$/,(1$7,213$5/(6(59,&('(6'28$1(6'(62%-(76&21),648(628$%$1'211(63$575$16$&7,21/(0,1,675('(6),1$1&(698OHFRGHGHVGRXDQHVHWQRWDPPHQWO·DUWLFOH$55(7($57,&/(/·DGPLQLVWUDWLRQGHVGRXDQHVSURFqGHHOOHPrPHjO·DOLpQDWLRQDYHFSXEOLFLWpHWFRQFXUUHQFHGHVREMHWVFRQILVTXpVSRXULQIUDFWLRQVDX[ORLVHWUqJOHPHQWVGRQWHOOHDVVXUHO·DSSOLFDWLRQRXTXLOXLVRQWDEDQGRQQpVSDUWUDQVDFWLRQ$57,&/(ƒ/·DGMXGLFDWLRQDOLHXHQSULQFLSHDX[HQFKqUHVYHUEDOHVHOOHSHXWrWUHpJDOHPHQWUpDOLVpHSDUYRLHGHVRXPLVVLRQVFDFKHWpHVRXSDUWRXWDXWUHSURFpGpFRPSRUWDQWODFRQFXUUHQFHƒ7RXWHDGMXGLFDWLRQHVWSUpFpGpHG·XQHSXEOLFLWpHQUDSSRUWDYHFO·LPSRUWDQFHGHVREMHWVjDOLpQHU/HVDGMXGLFDWLRQV VRQW SRUWpHV j OD FRQQDLVVDQFH GX SXEOLF GL[ MRXUV DX PRLQV DYDQW OHXU GDWH SDU YRLHG·DIILFKHV(OOHVSHXYHQWIDLUHO·REMHWG·DQQRQFHVGDQVODSUHVVHRXGHFRPPXQLTXpVUDGLRGLIIXVpVƒ 3RXU OHV PRWLIV GH GpIHQVH QDWLRQDOH G·XWLOLWp SXEOLTXH RX G·RSSRUWXQLWp OD FRQFXUUHQFH SHXW rWUHOLPLWpHGDQVOHVFRQGLWLRQVGpWHUPLQpHVSDUOH'LUHFWHXU*pQpUDOGHV'RXDQHV$57,&/(ƒ/·DGPLQLVWUDWLRQGHVGRXDQHVIL[HOHOLHXHWODGDWHGHO·DGMXGLFDWLRQHQWHQDQWFRPSWHQRWDPPHQWGHODQDWXUHGHVTXDQWLWpVHWGHO·HPSODFHPHQWGHVREMHWVjYHQGUHƒ ,O HVW SURFpGp j O·DGMXGLFDWLRQ VRLW DX OLHX R VRQW VLWXpV OHVGLWV REMHWV VRLW GDQV OHV FHQWUHVVSpFLDOHPHQWFKRLVLVSDUO·$GPLQLVWUDWLRQGHVGRXDQHVG·DSUqVODVLWXDWLRQJpRJUDSKLTXHHWO·LPSRUWDQFHpFRQRPLTXH GH OD UpJLRQ 'DQV FH GHUQLHU FDV REMHWV VRQW YHQGXV VRLW VDQV GpSODFHPHQW 6RLW DSUqVWUDQVSRUWHIIHFWLIVRLWVXUpFKDQWLOORQVƒ/HVREMHWVjYHQGUHVRQWHQSULQFLSHWULpVHWJURXSpVSDUFDWpJRULHVLGHQWLTXHVRXDQDORJXHV$57,&/(ƒ/·DGMXGLFDWLRQHVWHIIHFWXpHVRLWSDUOHFKHIGXEXUHDXGHVGRXDQHVGDQVOHUHVVRUWGXTXHOODYHQWHDOLHXVRLWSDUOHVDJHQWVVSpFLDOHPHQWGpVLJQpVSDUOHGLUHFWHXUGHVGRXDQHVƒ/H'LUHFWHXU*pQpUDOGHV'RXDQHVSHXWIDLUHDSSHODXFRQFRXUVG·RIILFLHUVPLQLVWpULHOV$57,&/(ƒ$GpIDXWG·RIIUHVRXG·HQFKqUHVVXIILVDQWHVOHVREMHWVVRQWUHWLUpVGHODYHQWHƒ)DXWHGHSDLHPHQWFRPSWDQWOHVREMHWVVRQWUHYHQGXVVXUOHFKDPSjODIROOHHQFKqUHGHO·DGMXGLFDWDLUH

- 66 -ƒ /HV ORWV DGMXJpV HW SD\pV GRQW OH SUHQHXU Q·DXUD SDV HIIHFWXp O·HQOqYHPHQW GDQV OHV GpODLV LPSDUWLVVHURQWDSUqVXQHPLVHHQGHPHXUHDGUHVVpHjO·LQWpUHVVpVRLWSODFpVVRXVOHUpJLPHGXGpS{WGHGRXDQHVRLWHQFDVGHGDQJHUG·LQFHQGLHRXGHJrQHODLVVpVjODVHXOHDSSUpFLDWLRQGXVHUYLFHGHVGRXDQHVGpWUXLWVRXHQYR\pVGDQVXQHGpFKDUJHSXEOLTXHDX[IUDLVHWULVTXHVGHVDGMXGLFDWDLUHVƒ/HVDGMXGLFDWLRQVGRLYHQWrWUHFRQVWDWpHVSDUGHVSURFqVYHUEDX[

- 67 -$57,&/(ƒ/·DGPLQLVWUDWLRQGHVGRXDQHVHVWKDELOLWpHjFRQVHQWLUSRXUGHVFRQVLGpUDWLRQVGHGpIHQVHQDWLRQDOHG·XWLOLWpSXEOLTXHRXG·RSSRUWXQLWpGHVFHVVLRQVDPLDEOHVWDQWjGHVSDUWLFXOLHUVTX·jGHVVHUYLFHVSXEOLFVƒ /HV FHVVLRQV DPLDEOHV QH SHXYHQW rWUHUpDOLVpHVjWLWUHJUDWXLWRXjXQSUL[LQIpULHXUjODYDOHXUGHVREMHWVƒ/·DGPLQLVWUDWLRQGHV'RXDQHVHVWWRXWHIRLVDXWRULVpHDjIDLUHGRQjGHVK{SLWDX[GHVPDUFKDQGLVHVG·XQHYDOHXULQIpULHXUHjIUDQFVEjFpGHUDX[PXVpHVQDWLRQDX[JUDWXLWHPHQWRXjXQSUL[LQIpULHXUjOHXUYDOHXUYpQDOHOHVREMHWVGHFDUDFWqUHKLVWRULTXHDUWLVWLTXHRXGRFXPHQWDLUHVXVFHSWLEOHVG·rWUHFODVVpVGDQVOHGRPDLQHSXEOLFƒ/HVFHVVLRQVDPLDEOHVDXWUHVTXHFHOOHVYLVpHVjO·DOLQpDDGXSDUDJUDSKHFLGHVVXVVRQWFRQVWDWpHVDXPR\HQVGHVRXPLVVLRQVRXGHSURFqVYHUEDX[GHFHVVLRQDSSURXYpVSDUOHGLUHFWHXUGHVGRXDQHV$57,&/(ƒ/HVPDUFKDQGLVHVVRQWDOLpQpHVOLEUHVGHWRXVGURLWVHWWD[HVSHUoXVSDUODGRXDQHDYHFIDFXOWpSRXUO·DGMXGLFDWDLUHRXOHFHVVLRQQDLUHG·HQGLVSRVHUSRXUWRXWHVOHVGHVWLQDWLRQVDXWRULVpHVSDUODOpJLVODWLRQHWODUpJOHPHQWDWLRQHQYLJXHXUƒ/HVPDUFKDQGLVHVYHQGXHVDSUqVH[SRVLWLRQVRQWDFTXLVHVGDQVO·pWDWRHOOHVVHWURXYHQWVDQVJDUDQWLHDXFXQHGHODSDUWGHO·$GPLQLVWUDWLRQHWVDQVTX·DXFXQHUpFODPDWLRQQHSXLVVHrWUHDGPLVHSRXUTXHOTXHFDXVHTXHFHVRLWQRWDPPHQWSRXUGpIDXWGHTXDOLWpGHSRLGVGHPHVXUHGHQRPEUHRXG·HUUHXUVGDQVODGpQRPLQDWLRQGHODPDUFKDQGLVHGDQVVDFRQVLVWDQFHRXGDQVVDFRPSRVLWLRQ$57,&/(ƒ/·DGPLQLVWUDWLRQGHVGRXDQHVSHXWIDLUHSURFpGHUjODGHVWUXFWLRQGHVGHQUpHVIDOVLILpHVRXLPSURSUHVjODFRQVRPPDWLRQGHVSURGXLWVQXLVLEOHVjODVDQWpSXEOLTXHHWGHVREMHWVVXVFHSWLEOHVGHSRUWHUDWWHLQWHDX[ERQQHVP±XUVRXjO·RUGUHSXEOLFƒ/HVGHVWUXFWLRQVGRLYHQWrWUHFRQVWDWpHVSDUGHVSURFqVYHUEDX[$57,&/(6RXVOHVVDQFWLRQVpGLFWpHVSDUO·DUWLFOHGHODORL$/GXDR€WOHVDJHQWVSUpSRVpVDX[YHQWHVQH SHXYHQW V·LPPLVFHU GLUHFWHPHQW RX LQGLUHFWHPHQW GDQV O·DFKDW QL DFFHSWHU DXFXQH UpWURFHVVLRQ GHVREMHWVGRQWODYHQWHOHXUHVWFRQILpH$57,&/(6RQWHWGHPHXUHQWDEURJpHVWRXWHVGLVSRVLWLRQVDQWpULHXUHV$57,&/(/H'LUHFWHXU*pQpUDOGHV'RXDQHVHVWFKDUJpGHO·H[pFXWLRQGXSUpVHQWDUUrWpTXLVHUDHQUHJLVWUpSXEOLpHWFRPPXQLTXpSDUWRXWRXEHVRLQVHUD