CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available" lang="fr" dir="ltr"> <head> <meta charset="UTF-8"> <title>Comptes annuels — Wikipédia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )frwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":[",\t."," \t,"],"wgDigitTransformTable":["",""], "wgDefaultDateFormat":"dmy","wgMonthNames":["","janvier","février","mars","avril","mai","juin","juillet","août","septembre","octobre","novembre","décembre"],"wgRequestId":"3b3acd60-fe2a-4d45-9184-7ba6329db705","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Comptes_annuels","wgTitle":"Comptes annuels","wgCurRevisionId":210560002,"wgRevisionId":210560002,"wgArticleId":5219379,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["Portail:Management/Articles liés","Portail:Économie/Articles liés","Portail:Sciences humaines et sociales/Articles liés","Portail:Société/Articles liés","Comptabilité générale"],"wgPageViewLanguage":"fr","wgPageContentLanguage":"fr","wgPageContentModel":"wikitext","wgRelevantPageName":"Comptes_annuels","wgRelevantArticleId":5219379,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[ ],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":true,"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"fr","pageLanguageDir":"ltr","pageVariantFallbacks":"fr"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":true,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":2000,"wgRelatedArticlesCompat":[],"wgCentralAuthMobileDomain":false,"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q192907","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false};RLSTATE ={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","site","mediawiki.page.ready","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.ArchiveLinks","ext.gadget.Wdsearch","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns", "ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.growthExperiments.SuggestedEditSession","wikibase.sidebar.tracking"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=fr&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=fr&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=fr&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.4"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Comptes annuels — Wikipédia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//fr.m.wikipedia.org/wiki/Comptes_annuels"> <link rel="alternate" type="application/x-wiki" title="Modifier" href="/w/index.php?title=Comptes_annuels&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipédia (fr)"> <link rel="EditURI" type="application/rsd+xml" href="//fr.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://fr.wikipedia.org/wiki/Comptes_annuels"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.fr"> <link rel="alternate" type="application/atom+xml" title="Flux Atom de Wikipédia" href="/w/index.php?title=Sp%C3%A9cial:Modifications_r%C3%A9centes&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Comptes_annuels rootpage-Comptes_annuels skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Aller au contenu</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Menu principal" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Menu principal</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Menu principal</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.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-main-menu.unpin">masquer</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigation </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Wikip%C3%A9dia:Accueil_principal" title="Accueil général [z]" accesskey="z"><span>Accueil</span></a></li><li id="n-thema" class="mw-list-item"><a href="/wiki/Portail:Accueil"><span>Portails thématiques</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Sp%C3%A9cial:Page_au_hasard" title="Affiche un article au hasard [x]" accesskey="x"><span>Article au hasard</span></a></li><li id="n-contact" class="mw-list-item"><a href="/wiki/Wikip%C3%A9dia:Contact"><span>Contact</span></a></li> </ul> </div> </div> <div id="p-Contribuer" class="vector-menu mw-portlet mw-portlet-Contribuer" > <div class="vector-menu-heading"> Contribuer </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-aboutwp" class="mw-list-item"><a href="/wiki/Aide:D%C3%A9buter"><span>Débuter sur Wikipédia</span></a></li><li id="n-help" class="mw-list-item"><a href="/wiki/Aide:Accueil" title="Accès à l’aide"><span>Aide</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikip%C3%A9dia:Accueil_de_la_communaut%C3%A9" title="À propos du projet, ce que vous pouvez faire, où trouver les informations"><span>Communauté</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Sp%C3%A9cial:Modifications_r%C3%A9centes" title="Liste des modifications récentes sur le wiki [r]" accesskey="r"><span>Modifications récentes</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Wikip%C3%A9dia:Accueil_principal" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipédia" src="/static/images/mobile/copyright/wikipedia-wordmark-fr.svg" style="width: 7.4375em; height: 1.125em;"> <img class="mw-logo-tagline" alt="l'encyclopédie libre" src="/static/images/mobile/copyright/wikipedia-tagline-fr.svg" width="120" height="13" style="width: 7.5em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Sp%C3%A9cial:Recherche" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Rechercher sur Wikipédia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Rechercher</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Rechercher sur Wikipédia" aria-label="Rechercher sur Wikipédia" autocapitalize="sentences" title="Rechercher sur Wikipédia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Spécial:Recherche"> </div> <button class="cdx-button cdx-search-input__end-button">Rechercher</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Outils personnels"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Apparence"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Modifier l'apparence de la taille, de la largeur et de la couleur de la police de la page" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Apparence" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Apparence</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_fr.wikipedia.org&uselang=fr" class=""><span>Faire un don</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Sp%C3%A9cial:Cr%C3%A9er_un_compte&returnto=Comptes+annuels" title="Nous vous encourageons à créer un compte utilisateur et vous connecter ; ce n’est cependant pas obligatoire." class=""><span>Créer un compte</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Sp%C3%A9cial:Connexion&returnto=Comptes+annuels" title="Nous vous encourageons à vous connecter ; ce n’est cependant pas obligatoire. [o]" accesskey="o" class=""><span>Se connecter</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Plus d’options" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Outils personnels" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Outils personnels</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="Menu utilisateur" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_fr.wikipedia.org&uselang=fr"><span>Faire un don</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Sp%C3%A9cial:Cr%C3%A9er_un_compte&returnto=Comptes+annuels" title="Nous vous encourageons à créer un compte utilisateur et vous connecter ; ce n’est cependant pas obligatoire."><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Créer un compte</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Sp%C3%A9cial:Connexion&returnto=Comptes+annuels" title="Nous vous encourageons à vous connecter ; ce n’est cependant pas obligatoire. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Se connecter</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages pour les contributeurs déconnectés <a href="/wiki/Aide:Premiers_pas" aria-label="En savoir plus sur la contribution"><span>en savoir plus</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Sp%C3%A9cial:Mes_contributions" title="Une liste des modifications effectuées depuis cette adresse IP [y]" accesskey="y"><span>Contributions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Sp%C3%A9cial:Mes_discussions" title="La page de discussion pour les contributions depuis cette adresse IP [n]" accesskey="n"><span>Discussion</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Sommaire" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Sommaire</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.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-toc.unpin">masquer</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Début</div> </a> </li> <li id="toc-La_normalisation_de_l'établissement_des_comptes_annuels" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#La_normalisation_de_l'établissement_des_comptes_annuels"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>La normalisation de l'établissement des comptes annuels</span> </div> </a> <ul id="toc-La_normalisation_de_l'établissement_des_comptes_annuels-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Le_caractère_obligatoire_de_la_tenue_de_comptes_annuels" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Le_caractère_obligatoire_de_la_tenue_de_comptes_annuels"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Le caractère obligatoire de la tenue de comptes annuels</span> </div> </a> <ul id="toc-Le_caractère_obligatoire_de_la_tenue_de_comptes_annuels-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Le_besoin_de_transparence_des_comptes_annuels" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Le_besoin_de_transparence_des_comptes_annuels"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Le besoin de transparence des comptes annuels</span> </div> </a> <ul id="toc-Le_besoin_de_transparence_des_comptes_annuels-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Références" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Références"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Références</span> </div> </a> <ul id="toc-Références-sublist" class="vector-toc-list"> </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" > <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 cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Basculer la table des matières</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Comptes annuels</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Aller à un article dans une autre langue. Disponible en 54 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-54" 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">54 langues</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Finansi%C3%ABle_staat" title="Finansiële staat – afrikaans" lang="af" hreflang="af" data-title="Finansiële staat" data-language-autonym="Afrikaans" data-language-local-name="afrikaans" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%A8%D9%8A%D8%A7%D9%86_%D9%85%D8%A7%D9%84%D9%8A" title="بيان مالي – arabe" lang="ar" hreflang="ar" data-title="بيان مالي" data-language-autonym="العربية" data-language-local-name="arabe" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Maliyy%C9%99_hesabat%C4%B1" title="Maliyyə hesabatı – azerbaïdjanais" lang="az" hreflang="az" data-title="Maliyyə hesabatı" data-language-autonym="Azərbaycanca" data-language-local-name="azerbaïdjanais" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2_%D0%BE%D1%82%D1%87%D0%B5%D1%82" title="Финансов отчет – bulgare" lang="bg" hreflang="bg" data-title="Финансов отчет" data-language-autonym="Български" data-language-local-name="bulgare" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%86%E0%A6%B0%E0%A7%8D%E0%A6%A5%E0%A6%BF%E0%A6%95_%E0%A6%AA%E0%A7%8D%E0%A6%B0%E0%A6%A4%E0%A6%BF%E0%A6%AC%E0%A7%87%E0%A6%A6%E0%A6%A8" title="আর্থিক প্রতিবেদন – bengali" lang="bn" hreflang="bn" data-title="আর্থিক প্রতিবেদন" data-language-autonym="বাংলা" data-language-local-name="bengali" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Finansijski_izvje%C5%A1taj" title="Finansijski izvještaj – bosniaque" lang="bs" hreflang="bs" data-title="Finansijski izvještaj" data-language-autonym="Bosanski" data-language-local-name="bosniaque" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Estats_financers" title="Estats financers – catalan" lang="ca" hreflang="ca" data-title="Estats financers" data-language-autonym="Català" data-language-local-name="catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/%C3%9A%C4%8Detn%C3%AD_z%C3%A1v%C4%9Brka" title="Účetní závěrka – tchèque" lang="cs" hreflang="cs" data-title="Účetní závěrka" data-language-autonym="Čeština" data-language-local-name="tchèque" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Jahresabschluss" title="Jahresabschluss – allemand" lang="de" hreflang="de" data-title="Jahresabschluss" 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/Financial_statement" title="Financial statement – anglais" lang="en" hreflang="en" data-title="Financial statement" data-language-autonym="English" data-language-local-name="anglais" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Jara_raporto" title="Jara raporto – espéranto" lang="eo" hreflang="eo" data-title="Jara raporto" data-language-autonym="Esperanto" data-language-local-name="espéranto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Estados_financieros" title="Estados financieros – espagnol" lang="es" hreflang="es" data-title="Estados financieros" data-language-autonym="Español" data-language-local-name="espagnol" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Raamatupidamisaruanne" title="Raamatupidamisaruanne – estonien" lang="et" hreflang="et" data-title="Raamatupidamisaruanne" data-language-autonym="Eesti" data-language-local-name="estonien" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Urteko_kontuak" title="Urteko kontuak – basque" lang="eu" hreflang="eu" data-title="Urteko kontuak" data-language-autonym="Euskara" data-language-local-name="basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B5%D9%88%D8%B1%D8%AA_%D9%85%D8%A7%D9%84%DB%8C" title="صورت مالی – persan" lang="fa" hreflang="fa" data-title="صورت مالی" data-language-autonym="فارسی" data-language-local-name="persan" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Tilinp%C3%A4%C3%A4t%C3%B6s" title="Tilinpäätös – finnois" lang="fi" hreflang="fi" data-title="Tilinpäätös" data-language-autonym="Suomi" data-language-local-name="finnois" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%93%D7%95%22%D7%97_%D7%9B%D7%A1%D7%A4%D7%99" title="דו"ח כספי – hébreu" lang="he" hreflang="he" data-title="דו"ח כספי" data-language-autonym="עברית" data-language-local-name="hébreu" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80%E0%A4%AF_%E0%A4%B5%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A4%A3" title="वित्तीय विवरण – hindi" lang="hi" hreflang="hi" data-title="वित्तीय विवरण" data-language-autonym="हिन्दी" data-language-local-name="hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/%C3%89ves_besz%C3%A1mol%C3%B3" title="Éves beszámoló – hongrois" lang="hu" hreflang="hu" data-title="Éves beszámoló" data-language-autonym="Magyar" data-language-local-name="hongrois" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D5%B7%D5%BE%D5%A1%D5%BA%D5%A1%D5%B0%D5%A1%D5%AF%D5%A1%D5%B6_%D5%B0%D5%A1%D5%B7%D5%BE%D5%A5%D5%BF%D5%BE%D5%B8%D6%82%D5%A9%D5%B5%D5%B8%D6%82%D5%B6" title="Հաշվապահական հաշվետվություն – arménien" lang="hy" hreflang="hy" data-title="Հաշվապահական հաշվետվություն" 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/Laporan_keuangan" title="Laporan keuangan – indonésien" lang="id" hreflang="id" data-title="Laporan keuangan" 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-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Financala_raportajo" title="Financala raportajo – ido" lang="io" hreflang="io" data-title="Financala raportajo" data-language-autonym="Ido" data-language-local-name="ido" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/%C3%81rsreikningur" title="Ársreikningur – islandais" lang="is" hreflang="is" data-title="Ársreikningur" data-language-autonym="Íslenska" data-language-local-name="islandais" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Bilancio_d%27esercizio" title="Bilancio d'esercizio – italien" lang="it" hreflang="it" data-title="Bilancio d'esercizio" 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/%E8%B2%A1%E5%8B%99%E8%AB%B8%E8%A1%A8" title="財務諸表 – japonais" lang="ja" hreflang="ja" data-title="財務諸表" 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-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C" title="재무제표 – coréen" lang="ko" hreflang="ko" data-title="재무제표" data-language-autonym="한국어" data-language-local-name="coréen" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B4%D0%B8%D0%BA_%D0%BE%D1%82%D1%87%D1%91%D1%82%D1%82%D1%83%D1%83%D0%BB%D1%83%D0%BA" title="Бухгалтердик отчёттуулук – kirghize" lang="ky" hreflang="ky" data-title="Бухгалтердик отчёттуулук" data-language-autonym="Кыргызча" data-language-local-name="kirghize" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Joresofschloss" title="Joresofschloss – luxembourgeois" lang="lb" hreflang="lb" data-title="Joresofschloss" data-language-autonym="Lëtzebuergesch" data-language-local-name="luxembourgeois" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Finansin%C4%97_ataskaita" title="Finansinė ataskaita – lituanien" lang="lt" hreflang="lt" data-title="Finansinė ataskaita" data-language-autonym="Lietuvių" data-language-local-name="lituanien" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Finan%C5%A1u_p%C4%81rskats" title="Finanšu pārskats – letton" lang="lv" hreflang="lv" data-title="Finanšu pārskats" data-language-autonym="Latviešu" data-language-local-name="letton" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%B8%D1%81%D0%BA%D0%BE_%D0%B8%D0%B7%D0%B2%D0%B5%D1%81%D1%82%D1%83%D0%B2%D0%B0%D1%9A%D0%B5" title="Финансиско известување – macédonien" lang="mk" hreflang="mk" data-title="Финансиско известување" data-language-autonym="Македонски" data-language-local-name="macédonien" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD" title="Санхүүгийн тайлан – mongol" lang="mn" hreflang="mn" data-title="Санхүүгийн тайлан" data-language-autonym="Монгол" data-language-local-name="mongol" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Penyata_kewangan" title="Penyata kewangan – malais" lang="ms" hreflang="ms" data-title="Penyata kewangan" 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-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80%E0%A4%AF_%E0%A4%B5%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A4%A3%E0%A4%B9%E0%A4%B0%E0%A5%82" title="वित्तीय विवरणहरू – népalais" lang="ne" hreflang="ne" data-title="वित्तीय विवरणहरू" data-language-autonym="नेपाली" data-language-local-name="népalais" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Jaarrekening" title="Jaarrekening – néerlandais" lang="nl" hreflang="nl" data-title="Jaarrekening" data-language-autonym="Nederlands" data-language-local-name="néerlandais" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Finansregnskap" title="Finansregnskap – norvégien bokmål" lang="nb" hreflang="nb" data-title="Finansregnskap" data-language-autonym="Norsk bokmål" data-language-local-name="norvégien bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Relato_finansiero" title="Relato finansiero – papiamento" lang="pap" hreflang="pap" data-title="Relato finansiero" data-language-autonym="Papiamentu" data-language-local-name="papiamento" class="interlanguage-link-target"><span>Papiamentu</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Sprawozdanie_finansowe" title="Sprawozdanie finansowe – polonais" lang="pl" hreflang="pl" data-title="Sprawozdanie finansowe" data-language-autonym="Polski" data-language-local-name="polonais" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Demonstra%C3%A7%C3%A3o_financeira" title="Demonstração financeira – portugais" lang="pt" hreflang="pt" data-title="Demonstração financeira" data-language-autonym="Português" data-language-local-name="portugais" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%B0%D1%8F_%D0%BE%D1%82%D1%87%D1%91%D1%82%D0%BD%D0%BE%D1%81%D1%82%D1%8C" title="Финансовая отчётность – russe" lang="ru" hreflang="ru" data-title="Финансовая отчётность" data-language-autonym="Русский" data-language-local-name="russe" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-scn mw-list-item"><a href="https://scn.wikipedia.org/wiki/Bilanciu" title="Bilanciu – sicilien" lang="scn" hreflang="scn" data-title="Bilanciu" data-language-autonym="Sicilianu" data-language-local-name="sicilien" class="interlanguage-link-target"><span>Sicilianu</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Financial_statements" title="Financial statements – Simple English" lang="en-simple" hreflang="en-simple" data-title="Financial statements" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/%C3%9A%C4%8Dtovn%C3%A1_z%C3%A1vierka" title="Účtovná závierka – slovaque" lang="sk" hreflang="sk" data-title="Účtovná závierka" data-language-autonym="Slovenčina" data-language-local-name="slovaque" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Deklarata_financiare" title="Deklarata financiare – albanais" lang="sq" hreflang="sq" data-title="Deklarata financiare" data-language-autonym="Shqip" data-language-local-name="albanais" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%B8%D1%98%D1%81%D0%BA%D0%B8_%D0%B8%D0%B7%D0%B2%D0%B5%D1%88%D1%82%D0%B0%D1%98" title="Финансијски извештај – serbe" lang="sr" hreflang="sr" data-title="Финансијски извештај" data-language-autonym="Српски / srpski" data-language-local-name="serbe" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/%C3%85rsredovisning" title="Årsredovisning – suédois" lang="sv" hreflang="sv" data-title="Årsredovisning" data-language-autonym="Svenska" data-language-local-name="suédois" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%A8%E0%AE%BF%E0%AE%A4%E0%AE%BF%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AF%82%E0%AE%B1%E0%AF%8D%E0%AE%B1%E0%AF%81%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AE%B3%E0%AF%8D" title="நிதிக்கூற்றுக்கள் – tamoul" lang="ta" hreflang="ta" data-title="நிதிக்கூற்றுக்கள்" data-language-autonym="தமிழ்" data-language-local-name="tamoul" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%87%E0%B8%9A%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B9%80%E0%B8%87%E0%B8%B4%E0%B8%99" title="งบการเงิน – thaï" lang="th" hreflang="th" data-title="งบการเงิน" data-language-autonym="ไทย" data-language-local-name="thaï" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Mali_bilan%C3%A7o" title="Mali bilanço – turc" lang="tr" hreflang="tr" data-title="Mali bilanço" data-language-autonym="Türkçe" data-language-local-name="turc" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%A4%D1%96%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%B0_%D0%B7%D0%B2%D1%96%D1%82%D0%BD%D1%96%D1%81%D1%82%D1%8C" title="Фінансова звітність – ukrainien" lang="uk" hreflang="uk" data-title="Фінансова звітність" data-language-autonym="Українська" data-language-local-name="ukrainien" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/B%C3%A1o_c%C3%A1o_t%C3%A0i_ch%C3%ADnh" title="Báo cáo tài chính – vietnamien" lang="vi" hreflang="vi" data-title="Báo cáo tài chính" 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-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8" title="财务报表 – wu" lang="wuu" hreflang="wuu" data-title="财务报表" data-language-autonym="吴语" data-language-local-name="wu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8" title="財務報表 – chinois" lang="zh" hreflang="zh" data-title="財務報表" data-language-autonym="中文" data-language-local-name="chinois" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8" title="財務報表 – cantonais" lang="yue" hreflang="yue" data-title="財務報表" data-language-autonym="粵語" data-language-local-name="cantonais" class="interlanguage-link-target"><span>粵語</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/Q192907#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" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Comptes_annuels" title="Voir le contenu de la page [c]" accesskey="c"><span>Article</span></a></li><li id="ca-talk" class="new vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Discussion:Comptes_annuels&action=edit&redlink=1" rel="discussion" class="new" title="Discussion au sujet de cette page de contenu (page inexistante) [t]" accesskey="t"><span>Discussion</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Modifier la variante de langue" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">français</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Affichages"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Comptes_annuels"><span>Lire</span></a></li><li id="ca-ve-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Comptes_annuels&veaction=edit" title="Modifier cette page [v]" accesskey="v"><span>Modifier</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Comptes_annuels&action=edit" title="Modifier le wikicode de cette page [e]" accesskey="e"><span>Modifier le code</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Comptes_annuels&action=history" title="Historique des versions de cette page [h]" accesskey="h"><span>Voir l’historique</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Outils de la page"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Outils" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Outils</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Outils</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.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-page-tools.unpin">masquer</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="Plus d’options" > <div class="vector-menu-heading"> Actions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Comptes_annuels"><span>Lire</span></a></li><li id="ca-more-ve-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Comptes_annuels&veaction=edit" title="Modifier cette page [v]" accesskey="v"><span>Modifier</span></a></li><li id="ca-more-edit" class="collapsible vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Comptes_annuels&action=edit" title="Modifier le wikicode de cette page [e]" accesskey="e"><span>Modifier le code</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Comptes_annuels&action=history"><span>Voir l’historique</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> Général </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Sp%C3%A9cial:Pages_li%C3%A9es/Comptes_annuels" title="Liste des pages liées qui pointent sur celle-ci [j]" accesskey="j"><span>Pages liées</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Sp%C3%A9cial:Suivi_des_liens/Comptes_annuels" rel="nofollow" title="Liste des modifications récentes des pages appelées par celle-ci [k]" accesskey="k"><span>Suivi des pages liées</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/Aide:Importer_un_fichier" title="Téléverser des fichiers [u]" accesskey="u"><span>Téléverser un fichier</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Sp%C3%A9cial:Pages_sp%C3%A9ciales" title="Liste de toutes les pages spéciales [q]" accesskey="q"><span>Pages spéciales</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Comptes_annuels&oldid=210560002" title="Adresse permanente de cette version de cette page"><span>Lien permanent</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Comptes_annuels&action=info" title="Davantage d’informations sur cette page"><span>Informations sur la page</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Sp%C3%A9cial:Citer&page=Comptes_annuels&id=210560002&wpFormIdentifier=titleform" title="Informations sur la manière de citer cette page"><span>Citer cette page</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Sp%C3%A9cial:UrlShortener&url=https%3A%2F%2Ffr.wikipedia.org%2Fwiki%2FComptes_annuels"><span>Obtenir l'URL raccourcie</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Sp%C3%A9cial:QrCode&url=https%3A%2F%2Ffr.wikipedia.org%2Fwiki%2FComptes_annuels"><span>Télécharger le code QR</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Imprimer / exporter </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=Sp%C3%A9cial:Livre&bookcmd=book_creator&referer=Comptes+annuels"><span>Créer un livre</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Sp%C3%A9cial:DownloadAsPdf&page=Comptes_annuels&action=show-download-screen"><span>Télécharger comme PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Comptes_annuels&printable=yes" title="Version imprimable de cette page [p]" accesskey="p"><span>Version imprimable</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> Dans d’autres projets </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q192907" title="Lien vers l’élément dans le dépôt de données connecté [g]" accesskey="g"><span>Élément Wikidata</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Outils de la page"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Apparence"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <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"><p>Actuellement, en France, les <b>comptes annuels</b> rassemblent le <a href="/wiki/Bilan_comptable" class="mw-redirect" title="Bilan comptable">bilan</a>, le <a href="/wiki/Compte_de_r%C3%A9sultat" class="mw-redirect" title="Compte de résultat">compte de résultat</a> et l'<a href="/wiki/Annexe_(comptabilit%C3%A9)" title="Annexe (comptabilité)">annexe</a> des comptes d'une entreprise, qui sont établis à la clôture de l'<a href="/wiki/Exercice_comptable" title="Exercice comptable">exercice</a>, selon l'article 130-1 du <a href="/wiki/Plan_comptable_(France)" class="mw-redirect" title="Plan comptable (France)">plan comptable général</a><sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite_crochet">[</span>1<span class="cite_crochet">]</span></a></sup>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="La_normalisation_de_l'établissement_des_comptes_annuels"><span id="La_normalisation_de_l.27.C3.A9tablissement_des_comptes_annuels"></span>La normalisation de l'établissement des comptes annuels</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Comptes_annuels&veaction=edit&section=1" title="Modifier la section : La normalisation de l'établissement des comptes annuels" class="mw-editsection-visualeditor"><span>modifier</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Comptes_annuels&action=edit&section=1" title="Modifier le code source de la section : La normalisation de l'établissement des comptes annuels"><span>modifier le code</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Les comptes annuels doivent être présentés selon des normes standardisées, afin d'assurer une comparabilité des comptes entre les personnes. Différentes méthodes de <a href="/wiki/Comptabilit%C3%A9" title="Comptabilité">comptabilité</a> sont possibles ; cependant le choix d'une méthode comptable doit être permanent, afin d'assurer la comparabilité des comptes d'une même entreprise dans le temps. </p><p>Ces normes sont élaborées par l'<a href="/wiki/Autorit%C3%A9_des_normes_comptables" title="Autorité des normes comptables">ANC</a>, puis homologuées par <a href="/wiki/Arr%C3%AAt%C3%A9_en_France" title="Arrêté en France">arrêté ministériel</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Le_caractère_obligatoire_de_la_tenue_de_comptes_annuels"><span id="Le_caract.C3.A8re_obligatoire_de_la_tenue_de_comptes_annuels"></span>Le caractère obligatoire de la tenue de comptes annuels</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Comptes_annuels&veaction=edit&section=2" title="Modifier la section : Le caractère obligatoire de la tenue de comptes annuels" class="mw-editsection-visualeditor"><span>modifier</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Comptes_annuels&action=edit&section=2" title="Modifier le code source de la section : Le caractère obligatoire de la tenue de comptes annuels"><span>modifier le code</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Certaines personnes physiques (commerçants) et morales sont soumises à une obligation légale d'établir des comptes annuels. </p> <div class="mw-heading mw-heading2"><h2 id="Le_besoin_de_transparence_des_comptes_annuels">Le besoin de transparence des comptes annuels</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Comptes_annuels&veaction=edit&section=3" title="Modifier la section : Le besoin de transparence des comptes annuels" class="mw-editsection-visualeditor"><span>modifier</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Comptes_annuels&action=edit&section=3" title="Modifier le code source de la section : Le besoin de transparence des comptes annuels"><span>modifier le code</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Les comptes annuels permettent une lecture plus facile des comptes : </p> <ul><li>Par les <a href="/wiki/Investisseurs" class="mw-redirect" title="Investisseurs">investisseurs</a>, qui ont besoin de connaître les performances de l'entreprise afin de déterminer si elle constitue un bon <a href="/wiki/Investissement" title="Investissement">investissement</a>.</li> <li>Par les prêteurs, les <a href="/wiki/Fournisseurs" class="mw-redirect" title="Fournisseurs">fournisseurs</a> et les <a href="/wiki/Salari%C3%A9s" class="mw-redirect" title="Salariés">salariés</a>, qui veulent être rassurés sur la solidité de l'entreprise.</li> <li>Par l'<a href="/wiki/Administration_fiscale" title="Administration fiscale">administration fiscale</a> qui veut vérifier le montant de l'<a href="/wiki/Imp%C3%B4t" title="Impôt">impôt</a>.</li></ul> <p>Par ailleurs les comptes d'une entreprise peuvent constituer un moyen de preuve. Enfin la comptabilité est un outil de <a href="/wiki/Gestion_d%27entreprise" title="Gestion d'entreprise">gestion</a> qui permet aux <a href="/wiki/Chef_d%27entreprise" title="Chef d'entreprise">dirigeants</a> de prendre des décisions stratégiques. </p> <div class="mw-heading mw-heading2"><h2 id="Références"><span id="R.C3.A9f.C3.A9rences"></span>Références</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Comptes_annuels&veaction=edit&section=4" title="Modifier la section : Références" class="mw-editsection-visualeditor"><span>modifier</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Comptes_annuels&action=edit&section=4" title="Modifier le code source de la section : Références"><span>modifier le code</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="references-small decimal" style=""><div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink noprint"><a href="#cite_ref-1">↑</a> </span><span class="reference-text"><a rel="nofollow" class="external free" href="http://www.minefe.gouv.fr/directions_services/CNCompta/pcg/pcg_maj0712.pdf">http://www.minefe.gouv.fr/directions_services/CNCompta/pcg/pcg_maj0712.pdf</a></span> </li> </ol></div> </div> <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: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" title="Portail:Management">Portail du management</a></span> </span></li> </ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Ce document provient de « <a dir="ltr" href="https://fr.wikipedia.org/w/index.php?title=Comptes_annuels&oldid=210560002">https://fr.wikipedia.org/w/index.php?title=Comptes_annuels&oldid=210560002</a> ».</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Cat%C3%A9gorie:Accueil" title="Catégorie:Accueil">Catégorie</a> : <ul><li><a href="/wiki/Cat%C3%A9gorie:Comptabilit%C3%A9_g%C3%A9n%C3%A9rale" title="Catégorie:Comptabilité générale">Comptabilité générale</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Catégories cachées : <ul><li><a href="/wiki/Cat%C3%A9gorie:Portail:Management/Articles_li%C3%A9s" title="Catégorie:Portail:Management/Articles liés">Portail:Management/Articles liés</a></li><li><a href="/wiki/Cat%C3%A9gorie:Portail:%C3%89conomie/Articles_li%C3%A9s" title="Catégorie:Portail:Économie/Articles liés">Portail:Économie/Articles liés</a></li><li><a href="/wiki/Cat%C3%A9gorie:Portail:Sciences_humaines_et_sociales/Articles_li%C3%A9s" title="Catégorie:Portail:Sciences humaines et sociales/Articles liés">Portail:Sciences humaines et sociales/Articles liés</a></li><li><a href="/wiki/Cat%C3%A9gorie:Portail:Soci%C3%A9t%C3%A9/Articles_li%C3%A9s" title="Catégorie:Portail:Société/Articles liés">Portail:Société/Articles liés</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> La dernière modification de cette page a été faite le 14 décembre 2023 à 22:12.</li> <li id="footer-info-copyright"><span style="white-space: normal"><a href="/wiki/Wikip%C3%A9dia:Citation_et_r%C3%A9utilisation_du_contenu_de_Wikip%C3%A9dia" title="Wikipédia:Citation et réutilisation du contenu de Wikipédia">Droit d'auteur</a> : les textes sont disponibles sous <a rel="nofollow" class="external text" href="https://creativecommons.org/licenses/by-sa/4.0/deed.fr">licence Creative Commons attribution, partage dans les mêmes conditions</a> ; d’autres conditions peuvent s’appliquer. Voyez les <a class="external text" href="https://foundation.wikimedia.org/wiki/Policy:Terms_of_Use/fr">conditions d’utilisation</a> pour plus de détails, ainsi que les <a href="/wiki/Wikip%C3%A9dia:Cr%C3%A9dits_graphiques" title="Wikipédia:Crédits graphiques">crédits graphiques</a>. En cas de réutilisation des textes de cette page, voyez <a href="/wiki/Sp%C3%A9cial:Citer/Comptes_annuels" title="Spécial:Citer/Comptes annuels">comment citer les auteurs et mentionner la licence</a>.<br /> Wikipedia® est une marque déposée de la <a rel="nofollow" class="external text" href="https://wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, organisation de bienfaisance régie par le paragraphe <a href="/wiki/501c" title="501c">501(c)(3)</a> du code fiscal des États-Unis.</span><br /></li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy/fr">Politique de confidentialité</a></li> <li id="footer-places-about"><a href="/wiki/Wikip%C3%A9dia:%C3%80_propos_de_Wikip%C3%A9dia">À propos de Wikipédia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikip%C3%A9dia:Avertissements_g%C3%A9n%C3%A9raux">Avertissements</a></li> <li id="footer-places-contact"><a href="//fr.wikipedia.org/wiki/Wikipédia:Contact">Contact</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Code de conduite</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Développeurs</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/fr.wikipedia.org">Statistiques</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Déclaration sur les témoins (cookies)</a></li> <li id="footer-places-mobileview"><a href="//fr.m.wikipedia.org/w/index.php?title=Comptes_annuels&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Version mobile</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-f69cdc8f6-jmw2b","wgBackendResponseTime":217,"wgPageParseReport":{"limitreport":{"cputime":"0.054","walltime":"0.089","ppvisitednodes":{"value":248,"limit":1000000},"postexpandincludesize":{"value":2715,"limit":2097152},"templateargumentsize":{"value":203,"limit":2097152},"expansiondepth":{"value":12,"limit":100},"expensivefunctioncount":{"value":0,"limit":500},"unstrip-depth":{"value":0,"limit":20},"unstrip-size":{"value":618,"limit":5000000},"entityaccesscount":{"value":1,"limit":400},"timingprofile":["100.00% 73.569 1 -total"," 78.14% 57.484 1 Modèle:Portail"," 38.32% 28.193 1 Modèle:Suivi_des_biographies"," 28.05% 20.633 1 Modèle:Catégorisation_badges"," 21.70% 15.964 1 Modèle:Références"," 7.73% 5.684 1 Modèle:Portail_management"," 5.79% 4.263 1 Modèle:Méta_lien_vers_portail"," 2.66% 1.957 1 Modèle:Méta_lien_vers_portail/Catégorisation"]},"scribunto":{"limitreport-timeusage":{"value":"0.021","limit":"10.000"},"limitreport-memusage":{"value":952197,"limit":52428800}},"cachereport":{"origin":"mw-web.codfw.main-f69cdc8f6-vh5cv","timestamp":"20241124035850","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Comptes annuels","url":"https:\/\/fr.wikipedia.org\/wiki\/Comptes_annuels","sameAs":"http:\/\/www.wikidata.org\/entity\/Q192907","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q192907","author":{"@type":"Organization","name":"Contributeurs aux projets Wikimedia"},"publisher":{"@type":"Organization","name":"Fondation Wikimedia, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2011-01-11T17:03:02Z","dateModified":"2023-12-14T21:12:37Z"}</script> </body> </html>