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class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Article connexe</span> </div> </a> <ul id="toc-Article_connexe-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Sommaire" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table des matières" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Basculer la table des matières" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet 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Disponible en 27 langues." > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-27" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">27 langues</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B4%D8%B1%D9%83%D8%A9_%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D9%85%D8%AD%D8%AF%D9%88%D8%AF%D8%A9" title="شركة عمومية محدودة – arabe" lang="ar" hreflang="ar" data-title="شركة عمومية محدودة" data-language-autonym="العربية" data-language-local-name="arabe" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%AA%E0%A6%BE%E0%A6%AC%E0%A6%B2%E0%A6%BF%E0%A6%95_%E0%A6%B8%E0%A7%80%E0%A6%AE%E0%A6%BF%E0%A6%A4%E0%A6%A6%E0%A6%BE%E0%A6%AF%E0%A6%BC_%E0%A6%95%E0%A7%8B%E0%A6%AE%E0%A7%8D%E0%A6%AA%E0%A6%BE%E0%A6%A8%E0%A6%BF" title="পাবলিক সীমিতদায় কোম্পানি – bengali" lang="bn" hreflang="bn" data-title="পাবলিক সীমিতদায় কোম্পানি" data-language-autonym="বাংলা" data-language-local-name="bengali" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Public_limited_company" title="Public limited company – tchèque" lang="cs" hreflang="cs" data-title="Public limited company" data-language-autonym="Čeština" data-language-local-name="tchèque" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Public_limited_company" title="Public limited company – danois" lang="da" hreflang="da" data-title="Public limited company" data-language-autonym="Dansk" data-language-local-name="danois" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de badge-Q70894304 mw-list-item" title=""><a href="https://de.wikipedia.org/wiki/Public_Limited_Company" title="Public Limited Company – allemand" lang="de" hreflang="de" data-title="Public Limited Company" data-language-autonym="Deutsch" data-language-local-name="allemand" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Public_limited_company" title="Public limited company – anglais" lang="en" hreflang="en" data-title="Public limited company" data-language-autonym="English" data-language-local-name="anglais" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Avatud_aktsiaselts" title="Avatud aktsiaselts – estonien" lang="et" hreflang="et" data-title="Avatud aktsiaselts" data-language-autonym="Eesti" data-language-local-name="estonien" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B4%D8%B1%DA%A9%D8%AA_%D8%B9%D9%85%D9%88%D9%85%DB%8C_%D9%85%D8%B3%D8%A6%D9%88%D9%84%DB%8C%D8%AA_%D9%85%D8%AD%D8%AF%D9%88%D8%AF" title="شرکت عمومی مسئولیت محدود – persan" lang="fa" hreflang="fa" data-title="شرکت عمومی مسئولیت محدود" data-language-autonym="فارسی" data-language-local-name="persan" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%AA%E0%A4%AC%E0%A5%8D%E0%A4%B2%E0%A4%BF%E0%A4%95_%E0%A4%B2%E0%A4%BF%E0%A4%AE%E0%A4%BF%E0%A4%9F%E0%A5%87%E0%A4%A1_%E0%A4%95%E0%A4%82%E0%A4%AA%E0%A4%A8%E0%A5%80" title="पब्लिक लिमिटेड कंपनी – hindi" lang="hi" hreflang="hi" data-title="पब्लिक लिमिटेड कंपनी" data-language-autonym="हिन्दी" data-language-local-name="hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D5%B6%D6%80%D5%A1%D5%B5%D5%AB%D5%B6_%D5%BD%D5%A1%D5%B0%D5%B4%D5%A1%D5%B6%D5%A1%D6%83%D5%A1%D5%AF_%D5%A8%D5%B6%D5%AF%D5%A5%D6%80%D5%B8%D6%82%D5%A9%D5%B5%D5%B8%D6%82%D5%B6" title="Հանրային սահմանափակ ընկերություն – arménien" lang="hy" hreflang="hy" data-title="Հանրային սահմանափակ ընկերություն" data-language-autonym="Հայերեն" data-language-local-name="arménien" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Perseroan_terbatas_terbuka" title="Perseroan terbatas terbuka – indonésien" lang="id" hreflang="id" data-title="Perseroan terbatas terbuka" data-language-autonym="Bahasa Indonesia" data-language-local-name="indonésien" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Public_limited_company" title="Public limited company – italien" lang="it" hreflang="it" data-title="Public limited company" data-language-autonym="Italiano" data-language-local-name="italien" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E5%85%AC%E9%96%8B%E6%9C%89%E9%99%90%E4%BC%9A%E7%A4%BE" title="公開有限会社 – japonais" lang="ja" hreflang="ja" data-title="公開有限会社" data-language-autonym="日本語" data-language-local-name="japonais" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B8%E0%B2%BE%E0%B2%B0%E0%B3%8D%E0%B2%B5%E0%B2%9C%E0%B2%A8%E0%B2%BF%E0%B2%95_%E0%B2%A8%E0%B2%BF%E0%B2%AF%E0%B2%AE%E0%B2%BF%E0%B2%A4_%E0%B2%95%E0%B2%82%E0%B2%AA%E0%B3%86%E0%B2%A8%E0%B2%BF" title="ಸಾರ್ವಜನಿಕ ನಿಯಮಿತ ಕಂಪೆನಿ – kannada" lang="kn" hreflang="kn" data-title="ಸಾರ್ವಜನಿಕ ನಿಯಮಿತ ಕಂಪೆನಿ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EA%B3%B5%EA%B0%9C%EC%9C%A0%ED%95%9C%ED%9A%8C%EC%82%AC" title="공개유한회사 – coréen" lang="ko" hreflang="ko" data-title="공개유한회사" data-language-autonym="한국어" data-language-local-name="coréen" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Syarikat_awam_berhad" title="Syarikat awam berhad – malais" lang="ms" hreflang="ms" data-title="Syarikat awam berhad" data-language-autonym="Bahasa Melayu" data-language-local-name="malais" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Public_limited_company" title="Public limited company – néerlandais" lang="nl" hreflang="nl" data-title="Public limited company" data-language-autonym="Nederlands" data-language-local-name="néerlandais" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%AA%E0%A8%AC%E0%A8%B2%E0%A8%BF%E0%A8%95_%E0%A8%B2%E0%A8%BF%E0%A8%AE%E0%A8%BF%E0%A8%9F%E0%A9%87%E0%A8%A1_%E0%A8%95%E0%A9%B0%E0%A8%AA%E0%A8%A8%E0%A9%80" title="ਪਬਲਿਕ ਲਿਮਿਟੇਡ ਕੰਪਨੀ – pendjabi" lang="pa" hreflang="pa" data-title="ਪਬਲਿਕ ਲਿਮਿਟੇਡ ਕੰਪਨੀ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="pendjabi" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9E%D1%82%D0%BA%D1%80%D1%8B%D1%82%D0%B0%D1%8F_%D0%BF%D1%83%D0%B1%D0%BB%D0%B8%D1%87%D0%BD%D0%B0%D1%8F_%D0%BA%D0%BE%D0%BC%D0%BF%D0%B0%D0%BD%D0%B8%D1%8F_%D1%81_%D0%BE%D0%B3%D1%80%D0%B0%D0%BD%D0%B8%D1%87%D0%B5%D0%BD%D0%BD%D0%BE%D0%B9_%D0%BE%D1%82%D0%B2%D0%B5%D1%82%D1%81%D1%82%D0%B2%D0%B5%D0%BD%D0%BD%D0%BE%D1%81%D1%82%D1%8C%D1%8E" title="Открытая публичная компания с ограниченной ответственностью – russe" lang="ru" hreflang="ru" data-title="Открытая публичная компания с ограниченной ответственностью" data-language-autonym="Русский" data-language-local-name="russe" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Public_Limited_Company" title="Public Limited Company – albanais" lang="sq" hreflang="sq" data-title="Public Limited Company" data-language-autonym="Shqip" data-language-local-name="albanais" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sv badge-Q70893996 mw-list-item" title=""><a href="https://sv.wikipedia.org/wiki/Public_limited_company" title="Public limited company – suédois" lang="sv" hreflang="sv" data-title="Public limited company" data-language-autonym="Svenska" data-language-local-name="suédois" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-sw mw-list-item"><a href="https://sw.wikipedia.org/wiki/Kampuni_ya_umma" title="Kampuni ya umma – swahili" lang="sw" hreflang="sw" data-title="Kampuni ya umma" data-language-autonym="Kiswahili" data-language-local-name="swahili" class="interlanguage-link-target"><span>Kiswahili</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%9A%E0%B8%A3%E0%B8%B4%E0%B8%A9%E0%B8%B1%E0%B8%97%E0%B8%A1%E0%B8%AB%E0%B8%B2%E0%B8%8A%E0%B8%99%E0%B8%88%E0%B8%B3%E0%B8%81%E0%B8%B1%E0%B8%94" title="บริษัทมหาชนจำกัด – thaï" lang="th" hreflang="th" data-title="บริษัทมหาชนจำกัด" data-language-autonym="ไทย" data-language-local-name="thaï" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%92%D1%96%D0%B4%D0%BA%D1%80%D0%B8%D1%82%D0%B0_%D0%BF%D1%83%D0%B1%D0%BB%D1%96%D1%87%D0%BD%D0%B0_%D0%BA%D0%BE%D0%BC%D0%BF%D0%B0%D0%BD%D1%96%D1%8F_%D0%B7_%D0%BE%D0%B1%D0%BC%D0%B5%D0%B6%D0%B5%D0%BD%D0%BE%D1%8E_%D0%B2%D1%96%D0%B4%D0%BF%D0%BE%D0%B2%D1%96%D0%B4%D0%B0%D0%BB%D1%8C%D0%BD%D1%96%D1%81%D1%82%D1%8E" title="Відкрита публічна компанія з обмеженою відповідальністю – ukrainien" lang="uk" hreflang="uk" data-title="Відкрита публічна компанія з обмеженою відповідальністю" data-language-autonym="Українська" data-language-local-name="ukrainien" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Ochiq_turdagi_aksiyadorlik_jamiyati" title="Ochiq turdagi aksiyadorlik jamiyati – ouzbek" lang="uz" hreflang="uz" data-title="Ochiq turdagi aksiyadorlik jamiyati" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="ouzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/C%C3%B4ng_ty_tr%C3%A1ch_nhi%E1%BB%87m_h%E1%BB%AFu_h%E1%BA%A1n_%C4%91%E1%BA%A1i_ch%C3%BAng" title="Công ty trách nhiệm hữu hạn đại chúng – vietnamien" lang="vi" hreflang="vi" data-title="Công ty trách nhiệm hữu hạn đại chúng" data-language-autonym="Tiếng Việt" data-language-local-name="vietnamien" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E5%85%AC%E7%9C%BE%E6%9C%89%E9%99%90%E5%85%AC%E5%8F%B8" title="公眾有限公司 – chinois" lang="zh" hreflang="zh" data-title="公眾有限公司" data-language-autonym="中文" data-language-local-name="chinois" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q5225895#sitelinks-wikipedia" title="Modifier les liens interlangues" class="wbc-editpage">Modifier les liens</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Espaces de noms"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" 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<div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Apparence</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">déplacer vers la barre latérale</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">masquer</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">Un article de Wikipédia, l'encyclopédie libre.</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="fr" dir="ltr"><div class="bandeau-container metadata bandeau-article bandeau-niveau-ebauche"><div class="bandeau-cell bandeau-icone" style="display:table-cell;padding-right:0.5em"><span style="white-space:nowrap;word-spacing:5px"><span class="noviewer" typeof="mw:File"><a href="/wiki/Fichier:Circle-icons-contacts.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/33/Circle-icons-contacts.svg/40px-Circle-icons-contacts.svg.png" decoding="async" width="35" height="35" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/33/Circle-icons-contacts.svg/60px-Circle-icons-contacts.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/33/Circle-icons-contacts.svg/120px-Circle-icons-contacts.svg.png 2x" data-file-width="512" data-file-height="512" /></a></span> <span class="noviewer" typeof="mw:File"><a href="/wiki/Fichier:P_parthenon.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f4/P_parthenon.svg/40px-P_parthenon.svg.png" decoding="async" width="39" height="35" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f4/P_parthenon.svg/60px-P_parthenon.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f4/P_parthenon.svg/120px-P_parthenon.svg.png 2x" data-file-width="400" data-file-height="360" /></a></span></span></div><div class="bandeau-cell" style="display:table-cell;padding-right:0.5em"> <p><strong class="bandeau-titre">Cet article est une <a href="/wiki/Aide:%C3%89bauche" title="Aide:Ébauche">ébauche</a> concernant le <a href="/wiki/Management" title="Management">management</a> et le <a href="/wiki/Droit" title="Droit">droit</a>.</strong> </p> <div class="nomobile"> Vous pouvez partager vos connaissances en l’améliorant (<b><a href="/wiki/Aide:Comment_modifier_une_page" title="Aide:Comment modifier une page">comment ?</a></b>) selon les recommandations des <a href="/wiki/Projet:Accueil" title="Projet:Accueil">projets correspondants</a>.</div> </div></div> <div class="bandeau-container metadata bandeau-article bandeau-niveau-modere"><figure class="mw-halign-right noviewer" typeof="mw:File"><a href="/wiki/Mod%C3%A8le:%C3%80_sourcer" title="Si ce bandeau n'est plus pertinent, retirez-le. Cliquez ici pour en savoir plus."><img alt="Si ce bandeau n'est plus pertinent, retirez-le. Cliquez ici pour en savoir plus." src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Info_Simple.svg/12px-Info_Simple.svg.png" decoding="async" width="12" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Info_Simple.svg/18px-Info_Simple.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/38/Info_Simple.svg/24px-Info_Simple.svg.png 2x" data-file-width="512" data-file-height="512" /></a><figcaption>Si ce bandeau n'est plus pertinent, retirez-le. Cliquez ici pour en savoir plus.</figcaption></figure><div class="bandeau-cell bandeau-icone" style="display:table-cell;padding-right:0.5em"><span class="noviewer" typeof="mw:File"><a href="/wiki/Fichier:2017-fr.wp-orange-source.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a1/2017-fr.wp-orange-source.svg/60px-2017-fr.wp-orange-source.svg.png" decoding="async" width="45" height="45" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a1/2017-fr.wp-orange-source.svg/120px-2017-fr.wp-orange-source.svg.png 1.5x" data-file-width="512" data-file-height="512" /></a></span></div><div class="bandeau-cell" style="display:table-cell;padding-right:0.5em"> <p><strong class="bandeau-titre">Cet article <a href="/wiki/Wikip%C3%A9dia:Citez_vos_sources" title="Wikipédia:Citez vos sources">ne cite pas suffisamment ses sources</a></strong> <small>(<time class="nowrap" datetime="2017-04" data-sort-value="2017-04">avril 2017</time>).</small> </p> <div class="nomobile"> <p>Si vous disposez d'ouvrages ou d'articles de référence ou si vous connaissez des sites web de qualité traitant du thème abordé ici, merci de compléter l'article en donnant les <b>références utiles à sa <a href="/wiki/Wikip%C3%A9dia:V%C3%A9rifiabilit%C3%A9" title="Wikipédia:Vérifiabilité">vérifiabilité</a></b> et en les liant à la section « <a href="/wiki/Aide:Ins%C3%A9rer_une_r%C3%A9f%C3%A9rence" title="Aide:Insérer une référence">Notes et références</a> ». </p> <b>En pratique :</b> <a href="/wiki/Wikip%C3%A9dia:Citez_vos_sources#Qualité_des_sources" title="Wikipédia:Citez vos sources">Quelles sources sont attendues ?</a> <a href="/wiki/Aide:Ins%C3%A9rer_une_r%C3%A9f%C3%A9rence_(%C3%89diteur_visuel)" title="Aide:Insérer une référence (Éditeur visuel)">Comment ajouter mes sources ?</a></div> </div></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/Fichier:Barnum.aktie.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/54/Barnum.aktie.jpg/250px-Barnum.aktie.jpg" decoding="async" width="220" height="167" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/54/Barnum.aktie.jpg/330px-Barnum.aktie.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/54/Barnum.aktie.jpg/500px-Barnum.aktie.jpg 2x" data-file-width="603" data-file-height="457" /></a><figcaption>Certificat de Barnum & Bailey Limited</figcaption></figure> <p>Une <b>public limited company</b> (dont l'abréviation légale est <b>Plc</b>), traduisible par « société ouverte à responsabilité limitée » ou « société publique à responsabilité limitée », est une forme d'entreprise dans plusieurs pays du <a href="/wiki/Monde_anglo-saxon" class="mw-redirect" title="Monde anglo-saxon">monde anglo-saxon</a> et du <a href="/wiki/Commonwealth" title="Commonwealth">Commonwealth</a> notamment au <a href="/wiki/Royaume-Uni" title="Royaume-Uni">Royaume-Uni</a> ou également en <a href="/wiki/Irlande_(pays)" title="Irlande (pays)">Irlande</a>. Il s'agit d'une entreprise dont les parts ont été vendues par <a href="/wiki/Offre_au_public_de_titres_financiers" title="Offre au public de titres financiers">offre au public de titres financiers</a>. Elle peut être comparée aux <a href="/wiki/Soci%C3%A9t%C3%A9_anonyme" title="Société anonyme">sociétés anonymes (SA)</a> du système juridique français. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Caractéristiques"><span id="Caract.C3.A9ristiques"></span>Caractéristiques</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Public_limited_company&veaction=edit&section=1" title="Modifier la section : Caractéristiques" class="mw-editsection-visualeditor"><span>modifier</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Public_limited_company&action=edit&section=1" title="Modifier le code source de la section : Caractéristiques"><span>modifier le code</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Les caractéristiques de la Plc sont : </p> <ul><li>au minimum deux <a href="/wiki/Action_(finance)" title="Action (finance)">actionnaires</a> ;</li> <li>un <a href="/wiki/Capital" title="Capital">capital</a> minimum de <span title="22 679,618 5 Kg" style="cursor:help">50 000</span> livres (environ 72 886 euros), ou 30 000 euros en Irlande, entièrement souscrit avec obligation d’en libérer le quart ;</li> <li>fonctionnement équivalent à celui de la <a href="/wiki/Soci%C3%A9t%C3%A9_%C3%A0_responsabilit%C3%A9_limit%C3%A9e" title="Société à responsabilité limitée">société à responsabilité limitée</a> (Private Limited Company), mais un conseil d’administration composé de deux administrateurs minimum, personne physique ou personne morale, actionnaire ou non ;</li> <li>des formalités administratives supplémentaires (<i>trading certificate</i>) ;</li> <li>la présence d’un <a href="/wiki/Commissaire_aux_comptes" title="Commissaire aux comptes">commissaire aux comptes</a> (<i>auditor</i>) ;</li> <li>la responsabilité des actionnaires limitée au montant des apports ;</li> <li>le régime social et fiscal des <a href="/wiki/Salari%C3%A9" class="mw-redirect" title="Salarié">salariés</a> pour l’administrateur exerçant en plus de son mandat une fonction technique précise (exemple : <i>managing director</i>).</li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes_et_références"><span id="Notes_et_r.C3.A9f.C3.A9rences"></span>Notes et références</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Public_limited_company&veaction=edit&section=2" title="Modifier la section : Notes et références" class="mw-editsection-visualeditor"><span>modifier</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Public_limited_company&action=edit&section=2" title="Modifier le code source de la section : Notes et références"><span>modifier le code</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="references-small decimal" style=""> </div> <div class="mw-heading mw-heading2"><h2 id="Voir_aussi">Voir aussi</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Public_limited_company&veaction=edit&section=3" title="Modifier la section : Voir aussi" class="mw-editsection-visualeditor"><span>modifier</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Public_limited_company&action=edit&section=3" title="Modifier le code source de la section : Voir aussi"><span>modifier le code</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Article_connexe">Article connexe</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Public_limited_company&veaction=edit&section=4" title="Modifier la section : Article connexe" class="mw-editsection-visualeditor"><span>modifier</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Public_limited_company&action=edit&section=4" title="Modifier le code source de la section : Article connexe"><span>modifier le code</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Limited_company" title="Limited company">Limited company</a></li> <li><a href="/wiki/Incorporation_au_Canada" title="Incorporation au Canada">Incorporation au Canada</a></li></ul> <ul id="bandeau-portail" class="bandeau-portail"><li><span class="bandeau-portail-element"><span class="bandeau-portail-icone"><span class="noviewer" typeof="mw:File"><a href="/wiki/Portail:Droit" title="Portail du droit"><img alt="icône décorative" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f4/P_parthenon.svg/40px-P_parthenon.svg.png" decoding="async" width="27" height="24" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f4/P_parthenon.svg/60px-P_parthenon.svg.png 2x" data-file-width="400" data-file-height="360" /></a></span></span> <span class="bandeau-portail-texte"><a href="/wiki/Portail:Droit" title="Portail:Droit">Portail du droit</a></span> </span></li> <li><span class="bandeau-portail-element"><span class="bandeau-portail-icone"><span class="noviewer" typeof="mw:File"><a href="/wiki/Portail:Management" title="Portail du management"><img alt="icône décorative" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3a/Sierpinski_arrowhead_3d_stage_5.png/24px-Sierpinski_arrowhead_3d_stage_5.png" decoding="async" width="24" height="24" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3a/Sierpinski_arrowhead_3d_stage_5.png/35px-Sierpinski_arrowhead_3d_stage_5.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3a/Sierpinski_arrowhead_3d_stage_5.png/47px-Sierpinski_arrowhead_3d_stage_5.png 2x" data-file-width="364" data-file-height="371" /></a></span></span> <span class="bandeau-portail-texte"><a href="/wiki/Portail:Management" 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