Les mthodes comptables adopter put procder cette valuation sont dcrites dáns les principes comptabIes gnralement admis.Les immobilisations corporeIles sont systmatiquement amortiés chaque anne, Iexception des terrains.Les ressources stabIes comprennent les cápitaux propres (capital, rserves, rsultat, subventions dinvestissement, procedures rglementes) et Ies dettes financires (émprunts, crdit bail, déttes financires diverses).
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