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HONORAIRES DES CONTROLEURS LEGAUX DES COMPTES ET DES MEMBRES DE LEURS RESEAUX
Mise en application de l'article 222-8 du règlement général de l'AMF
Exercices couverts : du 1er janvier 2007 au 31 décembre 2007
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
| |Ernst & Young | | | | Fidorg Audit | | | | Autres | | | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
| |Montant (E HT) | | % | |Montant (E HT) | | % | |Montant (E HT) | | % | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
| | 2007 | 2006 |2007 |2006 | 2007 | 2006 |2007 |2006 | 2007 | 2006 |2007 |2006 |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|Audit | | | | | | | | | | | | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
| | | | | | | | | | | | | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|q Commissariat aux comptes, certification, examen des comptes individuels et consolidés | 2 912 968 |2 124 818 | 81% | 61% | 23 000 |19 000 |100% |100% | 47 000 |431 446 |100% |100% |
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| | | | | | | | | | | | | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|¦ Emetteur | 166 000 | 155 000 | 6% | 7% | 21 000 |17 000 | 91% | 89% | - | - | - | - |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|¦ Filiales intégrées globalement | 2 746 968 |1 969 818 | 94% | 93% | 2 000 | 2 000 | 9% | 11% | 47 000 |431 446 |100% |100% |
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| | | | | | | | | | | | | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|q Autres diligences et prestations directement liées à la mission du commissaire aux comptes | 701 760 |1 357 579 | 19% | 38% | - | - | - | - | - | - | - | - |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
| | | | | | | | | | | | | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|¦ Emetteur | | - | | - | - | - | - | - | - | - | - | - |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|¦ Filiales intégrées globalement | 701 760 |1 357 579 |100% |100% | - | - | - | - | - | - | - | - |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
| | | | | | | | | | | | | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|Sous-total | 3 614 728 |3 482 397 |100% |100% | 23 000 |19 000 |100% |100% | 47 000 |431 446 |100% |100% |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|Autres prestations rendues par les réseaux aux filiales intégrées globalement | | | | | | | | | | | | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
| | | | | | | | | | | | | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|q Juridique, fiscal, social | - | - | - | - | - | - | - | - | - | - | - | - |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|q Autres (préciser si > 10% des honoraires d'audit) | - | - | - | - | - | - | - | - | - | - | - | - |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
| | | | | | | | | | | | | |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|Sous-total | | - | - | - | - | - | - | - | - | - | - | - |
+---------------------------------------------------------------------------------------------+---------------+----------+-----+-----+---------------+-------+-----+-----+---------------+--------+-----+-----+
|TOTAL | 3 614 728 |3 482 397 |100% |100% | 23 000 |19 000 |100% |100% | 47 000 |431 446 |100% |100% |
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Copyright Hugin
The appendixes relating to the press release are available on:
http://www.companynewsgroup.com/documents/PJ/CO/2008/136290_88_F3AM_communique-honoraires-cac-2007-viel.pdf
Information réglementée :
Type : Nouvelle information
Thème(s):
Honoraires des contrôleurs légaux des comptes