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{"sheet":"Seuil de sig. du groupe","index":0,"n_rows":111,"n_cols":21,"rows_kept":111,"cut":false,"hidden":false,"merged":[[12,15,12,20],[12,4,12,6],[2,19,2,21],[27,16,28,20],[27,12,28,15],[14,15,18,20],[20,4,20,20],[25,12,25,20],[23,12,23,20],[10,12,10,20],[8,4,8,20],[4,4,6,7],[6,11,6,12],[4,11,4,19],[27,4,27,6],[25,4,25,6],[52,15,56,20],[30,4,30,20],[33,12,33,20],[48,8,48,20],[50,4,50,20],[49,8,49,12],[44,15,44,20],[37,12,37,20],[44,8,44,12],[35,12,35,20],[39,16,40,20],[39,12,40,15],[54,4,54,6],[42,4,42,19]]}
[null,null,null,null,null,"A","G",null,null,"A","G",null,null,"A","G",null,null,null,"A","G","Group"]
[{"$f":"COLUMN()","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Global"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROTÉGÉ A (lorsque rempli)"]
[null,null,null,null,null,null,null,null,null,null,null,"Modèle pour la répartition – voir BVG Audit 2333 à 2334"]
[null,null,null,null,"Seuil de signification du groupe",null,null,null,"Nom : "]
[]
[null,null,null,null,null,null,null,null,"Date de clôture : "]
[]
[null,null,null,null,"Seuil de signification global du groupe (obligatoire)"]
[]
[null,"a",null,null,"* * * Sélection de l’élément de référence approprié * * *",null,null,null,null,null,null,null,"* * * Sélectionnez l’élément de référence approprié avant de sélectionner la justification * * *"]
[]
[null,null,null,null,null,null,null,null,null,null,"Autre (si applicable):"]
[]
[null,"b",null,null,"Entrer la règle empirique  %",null,null,null,null,null,"Justification:"]
[]
[null,"c = a x b",null,null,"Seuil de signification global du groupe calculé",null,null,null,{"$f":"ABS(I11*I15)","v":0}]
[]
[null,null,null,null,"Entrer le seuil de signification global du groupe"]
[]
[null,null,null,null,"Seuil de signification pour les travaux du groupe (obligatoire)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"        Facteurs de détermination du seuil de signification pour les travaux"]
[null,"d",null,null,"Entrer le % de la réduction pour le groupe",null,null,null,null,null,null,null,"* * * Sélection de la fréquence des ajustements d’audit des exercices précédents * * *"]
[]
[null,null,null,null,"Seuil de signification pour les travaux du groupe calculé",null,null,null,{"$f":"I19*(1-I24)","v":0},null,null,null,"* * * Sélection du risque global de la mission * * *"]
[]
[null,"e= c x d",null,null,"Entrer le seuil de signification pour les travaux du groupe",null,null,null,null,null,null,null,"Autres facteurs qui ont une incidence sur la réduction :"]
[]
[]
[null,null,null,null,"Seuil de report au Sommaire des anomalies non corrigées (SANC) (facultatif)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"                 Facteurs de détermination du seuil de report au SANC"]
[null,"f",null,null,"Entrer le seuil de report au SANC en %",null,null,null,null,null,null,null,{"$f":"+IF(M24=E81,\"\",M24)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+IF(M26=E89,\"\",M26)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"* * * Sélection des attentes des entités au sujet de la communication des erreurs * * *"]
[]
[null,null,null,null,"Seuil de report au SANC",null,null,null,{"$f":"I34*Grp_Mat","v":0},null,null,null,"Autres facteurs qui ont une incidence sur le seuil de report au SANC :"]
[]
[]
[null,null,null,null,"Seuil de signification pour certaines catégories particulières d’opérations, certains soldes de comptes ou certaines informations à fournir (obligatoire, s'il y a lieu)"]
[]
[null,null,null,null,"Comptes au bilan ou état des résultats"]
[]
[null,null,null,null,"Seuil de signification"]
[]
[null,null,null,null,"Explication"]
[]
[null,null,null,null,"Seuils de signification du groupe mise à jour (obligatoire, s'il y a lieu)"]
[]
[null,null,null,null,"Seuil de signification global du groupe mise à jour",null,null,null,null,null,null,null,"Justification :"]
[]
[null,null,null,null,"Seuil de signification pour les travaux du groupe mise à jour"]
[]
[null,null,null,null,"Seuil de report au SANC mise à jour"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"* * * Sélectionnez l’élément de référence approprié avant de sélectionner la justification * * *"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entreprise à but lucratif (Bénéfice d’exploitation des activités poursuivies)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Autre (veuillez expliquer dans la section autre ci-dessous)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"* * * Sélection de la justification appropriée * * *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entité sans but lucratif (total des produits, total des charges ou total de l’actif)"]
[null,null,null,null,"* * * Sélection de l’élément de référence approprié * * *",null,null,null,null,null,null,null,null,null,null,null,null,"Le bénéfice / la perte avant impôts n'est pas considéré comme l'indicateur clé alors que le total des produits le sont"]
[null,"USD",null,null,"Bénéfice d’exploitation des activités poursuivies",null,null,null,0.05,null,null,null,0,null,null,0.1,0.2,"Autre (veuillez expliquer dans la section autre ci-dessous)"]
[null,"SGD",null,null,"Total des produits",null,null,null,5.0000000000000001E-3,null,null,null,0.05,null,null,0.09,0.19,"* * * Sélection de la justification appropriée * * *"]
[null,"JPY",null,null,"Total des charges",null,null,null,5.0000000000000001E-3,null,null,null,0.1,null,null,0.08,0.18,"Entité sans but lucratif (total des produits, total des charges ou total de l’actif)"]
[null,"Euro",null,null,"Moyenne du bénéfice net des 3-5 dernières années",null,null,null,5.0000000000000001E-3,null,null,null,0.2,null,null,7.0000000000000007E-2,0.17,"Le bénéfice / la perte avant impôts n'est pas considéré comme l'indicateur clé alors que le total des produits le sont"]
[null,"AUD",null,null,"Total des actifs",null,null,null,5.0000000000000001E-3,null,null,null,0.25,null,null,0.06,0.16,"Autre (veuillez expliquer dans la section autre ci-dessous)"]
[null,"HKD",null,null,"Valeur nette des actifs",null,null,null,5.0000000000000001E-3,null,null,null,0.3,null,null,0.05,0.15,"* * * Sélection de la justification appropriée * * *"]
[null,"RMB",null,null,"Autre élément (inscrire le nom de l'élément ci-dessous) :",null,null,null,5.0000000000000001E-3,null,null,null,0.35,null,null,null,0.14000000000000001,"Le bénéfice/perte net(te) fluctue beaucoup d’une année à l’autre (moyenne du bénéfice/perte net(te) des 3-5 dernières années)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Filiales à cent pour cent (bénéfice/perte d’exploitation avant impôt des activités poursuivies)"]
[null,null,null,null,"* * * Sélection de la justification * * *",null,null,null,null,null,null,null,null,null,null,null,null,"Autre (veuillez expliquer dans la section autre ci-dessous)"]
[null,"GBP",null,null,"L’entité est une entreprise à but lucratif (bénéfice d’exploitation avant impôt des activités poursuivies).",null,null,null,null,null,null,null,0.4,null,null,null,0.13,"* * * Sélection de la justification appropriée * * *"]
[null,"MYR",null,null,"L’entité est un organisme sans but lucratif (total des produits, total des charges, ou total des actifs).",null,null,null,null,null,null,null,0.45,null,null,null,0.12,"Entité sans but lucratif (total des produits, total des charges ou total de l’actif)"]
[null,null,null,null,"L’entité est une entité qui est fondée sur des actifs (actifs nets).",null,null,null,null,null,null,null,0.5,null,null,null,0.11,"Entité ayant peu d’activités et les utilisateurs portent une attention particulière au total de l’actif comme élément de référence"]
[null,null,null,null,"Le bénéfice net de l’entité fluctue beaucoup d’une année à l’autre (moyenne du bénéfice net des 3-5 dernières années).",null,null,null,null,null,null,null,null,null,null,null,0.1,"Le bénéfice / la perte avant impôts n'est pas considéré comme l'indicateur clé alors que le total des produits le sont"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Autre (veuillez expliquer dans la section autre ci-dessous)"]
[null,null,null,null,"* * * Sélection de la fréquence des ajustements d’audit des exercices précédents * * *",null,null,null,null,null,null,null,null,null,null,null,0.09,"Entité (fonds commun de placement) et les utilisateurs portent une attention particulière à l’actif net comme indicateur clé"]
[null,null,null,null,"Audit récurrent et antécédents d’ajustements d’audit fréquents",null,null,null,null,null,null,null,null,null,null,null,0.08,"Autre (veuillez expliquer dans la section autre ci-dessous)"]
[null,null,null,null,"Audit récurrent et antécédents d’ajustements d’audit limités ou aucun ajustement d’audit comptabilisé ni proposé",null,null,null,null,null,null,null,null,null,null,null,7.0000000000000007E-2,"Profit/loss fluctuates widely from year to year (adjust for unusual or infrequent items)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other (please explain in the Explanations area below)"]
[null,null,null,null,"* * * Sélection d'appui sur les contrôles* * * ",null,null,null,null,null,null,null,null,null,null,null,0.06,"Profit/loss before tax is not considered the key indicator while total EBITDA is"]
[null,null,null,null,"Audit récurrent pour lequel des faiblesses importantes dans les contrôles sont prévues ou sont connues.",null,null,null,null,null,null,null,null,null,null,null,0.05,"Other (please explain in the Explanations area below)"]
[null,null,null,null,"Audit récurrent pour lequel les contrôles ont été historiquement validés et déterminés comme fonctionnant avec efficacité.",null,null,null,null,null,null,null,null,null,null,null,0.04,"Autre (veuillez expliquer dans la section autre ci-dessous)"]
[]
[null,null,null,null,"* * * Sélection du risque global de la mission * * *",null,null,null,null,null,null,null,null,null,null,null,0.03]
[null,null,null,null,"Le risque global de la mission est jugé élevé (p. ex. secteur d’activité à risque élevé, pression du marché, premier audit).",null,null,null,null,null,null,null,null,null,null,null,0.02]
[null,null,null,null,"Le risque global de la mission est jugé modéré.",null,null,null,null,null,null,null,null,null,null,null,9.999999999999969E-3]
[null,null,null,null,"Le risque global de la mission est jugé faible (p. ex. cette entité ne présente pas un risque élevé).",null,null,null,null,null,null,null,null,null,null,null,5.0000000000000001E-3]
[]
[]
[null,null,null,null,"Très peu de différences d'audit ont été détectées lors des audits précédents"]
[null,null,null,null,"Des différences d'audit ont été détectées lors des audits précédents"]
[]
[]
[null,null,null,null,"Les contrôles internes ont été déterminés comme fonctionnant avec efficacité"]
[null,null,null,null,"Les contrôles internes ne semblent pas très efficaces"]
[]
[null,null,null,null,"* * * Sélection des attentes des entités au sujet de la communication des erreurs * * *"]
[null,null,null,null,"L’entité s’attend à ce que nous ne lui communiquions que les anomalies significatives."]
[null,null,null,null,"L’entité s’attend à ce que nous lui communiquions la plupart des anomalies, mais non les anomalies qui sont faibles."]
[null,null,null,null,"L’entité s’attend à ce que nous lui communiquions toutes les anomalies, y compris les anomalies très faibles."]
[]
[null,null,null,null,"Single Entity"]
[null,null,null,null,"Group"]
[]
[null,null,null,null,"Global"]
[null,null,null,null,"US"]

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[null,null," "]
[null,null,null,"Instructions"]
[null,null,null,"1.) L’information sur les composantes individuelles est entrée dans cet onglet. Cette information sera reportée dans l’onglet « Analyse des composantes » lorsque les données auront été entrées. Coller (ou entrer) les données sur les composantes (sans inclure les titres, les totaux partiels ou les totaux) dans le champ ombré. Il n’est pas nécessaire d’identifier spécifiquement les filiales non significatives sur cette feuille; elles peuvent être consignées ensemble dans le champ « Toutes les autres composantes » ou peuvent être omises des données.\nChaque composante est entrée dans la colonne Nom des composantes. Il faut entrer dans la colonne Élément de référence 1 l’information pour chaque composante dont l’élément de référence est le même que pour le groupe (voir l’onglet « Seuil de sig. du groupe »). L’utilisation de la colonne Élément de référence 2 est facultative. On peut y entrer les autres éléments de référence aux fins de comparaison, p. ex. les actifs ou les produits. Indiquer le nom de l’élément de référence dans le champ surligné en jaune [Entrer le nom], p. ex. Actifs.\n2.) Cliquer sur le bouton « Entrée des données terminée » lorsque vous aurez fini d’entrer les données.\n3.) S’il faut corriger les données après avoir cliqué sur le bouton « Entrée des données terminée », cliquer sur le bouton « Réviser les données ». \nLes corrections seront reportées également sur les feuilles Analyse des composantes et Seuil de sig. des composantes.\n4.) Cliquer sur « Supprimer les données sur les composantes » pour supprimer toutes les données sur les composantes de cette feuille et de toutes les feuilles de travail.\n5). Les colonnes portant le titre MP et Explications peuvent servir à entrer des marques de pointage et les explications correspondantes."]
[]
[null,null,null,"Feuille de données sur les composantes",null,null,"Différence entre le total inscrit pour l'élément de référence principal sur l'onglet 'Seuil de sig. Du groupe' et le total inscrit pour les composantes énumérées ci-dessous"]
[null,null,null,null,null,null,{"$f":"Grp_Bench-(SUM(E10:E408))","v":0}]
[null,null,null,"DONNÉES DES COMPOSANTES POUR RÉPARTITION"]
[null,null,null,"À noter - Le nombre de composantes entré dans cette colonne est directement utilisé dans le calcul du multiplicateur","Élément de référence 1 - Élément de référence utilisé pour calculer le seuil de signification du groupe","Élément de référence 2 - Élément de référence alternative (facultatif)","MP","Explications"]
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[2,null,null,null,null,null,null,null,null,null,"Name:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUBTOTAL(9,AM16:AM65536)","v":0},null,{"$f":"SUBTOTAL(9,AO16:AO65536)","v":0},null,{"$f":"SUBTOTAL(9,AQ16:AQ65536)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROTÉGÉ A (lorsque rempli)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remplir les feuilles Seuil de signification du groupe et Données sur les composantes avant de commencer l’Analyse des composantes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Feuille d’Analyse des composantes – Sélectionner la méthode de répartition, arrondir les montants répartis et apporter les autres ajustements nécessaires.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Analyse des composantes – Appliquer la réduction au seuil de signification pour les travaux"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Analyse des composantes – Dans cette section, vous devez trier les composantes en catégories en vue de la répartition du seuil de signification. Les colonnes d’information sur les composantes contiennent déjà l’information que vous avez entrée dans les deux colonnes des éléments de référence de la feuille « Données sur les composantes ».\n- Facteurs d’exclusion des composantes – Sélectionner les facteurs d’exclusion des composantes pertinents pour chaque composante à exclure des composantes du cadre de répartition. Cliquer sur n’importe laquelle des trois cases (ou sur toutes les cases) qui sont pertinentes pour chaque composante. Si vous cliquez sur une case d’exclusion, la composante sera exclue de la répartition initiale du seuil de signification global du groupe au moyen du multiplicateur. Cette étape peut ne pas apparaître si toutes les composantes qui ne seront incluses dans la répartition ont déjà été exclues dans l’onglet Données pour la répartition.\n- Cliquer sur « Trier les composantes » et revoir les catégories de composantes. Les composantes classées dans la section du haut « Incluses dans la répartition » seront incluses dans le calcul. Les composantes classées dans la section du bas « Non incluses dans la répartition » ne seront pas incluses dans le calcul.\n- S’il est nécessaire d’ajuster les catégories de certaines composantes, réviser les cases  Facteurs d’exclusion des composantes et cliquer de nouveau sur « Trier les composantes ».\n- Cliquer sur « Réviser les données » pour modifier les Données sur les composantes. Ces changements apparaîtront aussi dans la feuille de travail « Données sur les composantes ».\n- Les colonnes portant le titre MP peuvent être utilisées pour les marques de pointage. Un champ est prévu en bas des calculs pour expliquer les marques de pointage.\n"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Cliquer sur « Sélectionner un autre élément de référence pour la répartition », puis sélectionner l’élément de référence à utiliser pour la répartition dans le menu déroulant. La sélection comprend l’élément ou les éléments de référence entré(s) sur la feuille de travail « Données sur les composantes »; cependant, on utilisera généralement l’élément de référence sélectionné pour le seuil de signification global du groupe (qui est déjà entré). La répartition tient compte du nombre de composantes dans la catégorie « Incluses dans la répartition » et applique le multiple approprié du seuil de signification global dans le calcul. Le pourcentage en haut de la colonne est le multiplicateur du seuil de signification. (Voir le bouton des directives sur le multiple du Seuil de signification).\n- Revoir la répartition initiale du montant total du Seuil de signification global des composantes (c’est le seuil de signification du groupe  X le multiplicateur approprié selon le nombre de composantes).\n- Cliquer sur « ajustement de l’arrondissement », puis sélectionner le facteur d’arrondissement automatique ou l’arrondissement manuel.\n- Entrer les ajustements dans la colonne Ajustement. Cliquer sur « Ajustement(s) supplémentaire(s) » pour ajouter jusqu’à quatre autres colonnes d’ajustement. Les colonnes d’ajustement supplémentaires permettent de consigner les ajustements séparément et de donner un titre à chaque colonne (tel que risque, audits exigées par la loi, etc.) ou utiliser les marques de pointage pour expliquer les ajustements.\n- Déterminer si les ajustements totaux (y compris les arrondissements) et le seuil de signification global des composantes sont raisonnables.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-Cliquer sur « Réduction du seuil de signification pour les travaux » et sélectionner la « réduction du groupe » à appliquer à toutes les composantes ou sélectionner la « réduction adaptée à chaque composante », ce qui permet d’entrer un % de réduction distinct pour chaque composante. Si vous choisissez d’entrer une réduction adaptée à chaque composante, la réduction du groupe va tout d’abord apparaître dans les cellules et vous pourrez ensuite ajuster chaque réduction individuellement. Il faut consigner la justification des réductions adaptées qui diffèrent significativement de la réduction du groupe. Une fois l’adaptation des réductions terminée, le nombre de composantes comportant une réduction adaptée qui diffère de la réduction du groupe apparaîtra dans la page du sommaire du « Seuil de signification des composantes ».\n-Déterminer si le seuil de signification pour les travaux des composantes est raisonnable."]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"Feuille de travail des composantes"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Information sur les composantes",null,null,null,null,null,null,null,null,"Facteurs d'exclusion des composantes",null,null,null,null,null,null,null,null,"Total des seuils de signification globaux répartis"]
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[{"$f":"IF(C28<>\"\",MAX(A$27:A27)+1,\"\")","v":""},"Blank",{"$f":"IF(AND(D28=\"\",OR(P28<>\"\",R28<>\"\",U28<>\"\")),IF(AND(X28=FALSE,Y28=FALSE,Z28=FALSE),1000,2000)+ROW(),\"\")","v":""},1000,1000,1000,{"$f":"IF(LEFT(E28,1)<>LEFT(F28,1),1,0)","v":0},null,null,null,null,null,null,null,null,"Incluses dans la répartition",null,null,null,null,null,null,null,{"$f":"\"---\"","v":"---"},"---","---",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Determined by Allocation"]
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[{"$f":"IF(C30<>\"\",MAX(A$27:A29)+1,\"\")","v":""},"Blank",{"$f":"IF(AND(D30=\"\",OR(P29<>\"\",R30<>\"\",U30<>\"\")),IF(AND(X30=FALSE,#REF!=FALSE,Z30=FALSE),1000,2000)&\" \"&P29,\"\")","v":""},2000,2000,2000,0,null,null,null,"",null,null,null,null,"Non-incluses dans la répartition",null,null,{"$f":"IF(U30<>\"\",MAX(S$27:S29)+1,\"\")","v":""},null,null,null,null,"---","---","---",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Determined by Professional Judgment"]
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[null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,"",null,null,null,"#","Explications des marques de pointage (MP) ",null,null,null,null,null,null,null,null,null,null,null,null,"#","Explications des marques de pointage (MP) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"#","Explications des marques de pointage (MP)"]
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[]
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[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROTÉGÉ A (lorsque rempli)"]
[]
[null,null,null,null,null,null,null,null,null,null,"Seuil de signification des composantes",null,null,"Nom","Engagement: ",{"$f":"IF(Eng_Nm=\"\",\"Entrer le titre de la mission sur la feuille de travail du seuil de signification du groupe\",Eng_Nm)","v":"Entrer le titre de la mission sur la feuille de travail du seuil de signification du groupe"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date de clôture :",{"$f":"IF(OR(YE=\"JJ/MM/AAAA\", YE=\"\"),\"Entrer la date de clôture\",YE)","v":"Entrer la date de clôture"},null,null,null,null,"PRÊT POUR LA REVUE"]
[]
[null,null,null,null,null,null,null,null,null,"Sommaire du seuil de signification des composantes                              L'information de ce sommaire est prise des autres onglets de ce document."]
[]
[null,null,null,null,null,null,null,null,null,null,"Seuil de signification global du groupe [de la feuille de travail Seuil de signification du groupe]",null,null,null,null,null,null,null,null,{"$f":"Grp_Mat","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Nombre de composantes incluses dans la répartition [de la feuille de travail Analyse des composantes]",null,null,null,null,null,null,null,null,{"$f":"Comp_Numb","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Nombre de composantes qui ne sont pas incluses dans la répartition [de la feuille de travail Analyse des composantes]",null,null,null,null,null,null,null,null,{"$f":"COUNTA('Données sur les composantes'!D11:D393)-T19","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Total du seuil de signification global des composantes :"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Multiple du seuil de signification global du groupe [table dans BVG Audit 2334]",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(Comp_Mult),0,Comp_Mult)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Montant total du seuil de signification global des composantes [seuil de signification global du groupe x multiple du seuil de signification global du groupe]",null,null,null,null,null,null,null,{"$f":"T25*T17","v":0}]
[]
[null,null,null,null,null,{"$f":"VLOOKUP(1999,$B$40:$Y$1965,15,FALSE)","v":{"$error":"#N/A"}},null,null,null,null,"Somme des seuils de signification globaux des composantes ajustés de la répartition [de la feuille de travail Analyse des composantes]",null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(F29),0,F29)","v":0},"[voir précisions ci-dessous]"]
[]
[null,null,null,null,null,null,null,null,null,null,"Seuil de signification pour les travaux des composantes :"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Réduction du seuil de signification pour les travaux du groupe [de la feuille de travail Seuil de signification]",null,null,null,null,null,null,null,{"$f":"Grp_Hair","v":0}]
[]
[null,null,null,null,null,{"$f":"VLOOKUP(4999,$B$40:$Y$1965,21,FALSE)","v":{"$error":"#N/A"}},null,null,null,null,null,"Nombre de composantes ayant une réduction différente du groupe [de la feuille de travail Analyse des composantes]",null,null,null,null,null,null,null,0,"[voir précisions ci-dessous]"]
[]
[null,null,null,null,null,null,null,null,null,null,"Seuil de report au SANC [de la feuille de travail Seuil de signification du groupe]",null,null,null,null,null,null,null,null,{"$f":"SUD_Demin","v":0},null,{"$f":"'Seuil de sig. du groupe'!I34","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Seuil de signification détaillé des composantes "]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Répartition initiale du",null,"Seuil de signification global",null,"Réduction du seuil de",null,null,null,"Seuil de signification pour "]
[null,null,null,null,null,null,null,null,null,null,null,"Catégories du seuil de signification des composantes",null,"seuil de signification",null,"des composantes",null,"signification pour les travaux",null,null,null,"les travaux des composantes"]
[]
[]
[null,null,null,null,"D",null,null,null,null,null,null,null,null,"",null,"",null,"",null,"",null,""]
[null,null,null,null,"D",null,null,null,null,null,"Catégories :",null,null,"",null,"",null,"",null,"",null,""]
[null,null,null,null,"D",null,null,null,null,null,null,"Incluses dans la répartition : seuil de signification déterminé selon le Cadre de détermination facultatif du seuil de signification des composantes du BVG Audit 2334. Voir la feuille de  "]
[null,null,null,null,"D",null,null,null,null,null,null,"travail Analyse des composantes"]
[null,null,null,null,"D",null,null,null,null,null,null,"Non incluses dans la répartition : seuil de signification pour les états financiers déterminé par un jugement professionnel puisque les composantes étaient exclues du Cadre du seuil"]
[null,null,null,null,"D",null,null,null,null,null,null,"de signification des composantes. Voir les feuille de travail Analyse des composantes."]
[null,null,null,null,"D"]
[null,null,null,null,{"$f":"IF(C54=\"Y\",IF(OR(RIGHT(B54,3)=\"000\"),\"H\",IF(RIGHT(B54,3)=\"999\",\"B\",\"\")),\"\")","v":""}]
[null,null,null,null,""]
[null,null,null,null,""]
[null,null,null,null,""]
[null,null,null,null,""]
[null,null,null,null,""]

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["10,000","Round Value"]

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[{"$f":"IF(ISERROR(A1),0,VLOOKUP(A1,A8:C17,3,TRUE))","v":{"$error":"#N/A"}}]
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[]
["Component Range"]
["Min","Max","Multiple",0.5,0.25,0.1]
[1,null,1]
[2,null,1.57,1.5,1.8,1.9]
[3,null,2.11,2,2.5,2.9]
[4,null,3.11,3,3.5,3.75]
[5,null,3.24,3,4,4.75]
[6,10,3.24,3,4,5]
[11,20,4.2300000000000004,4,5,6]
[21,50,5.23,5,6,7]
[51,75,6.23,6,7,8]
[76,100,7.23,7,8,9]
[101,125,8.23,8,9,10]
[126,null,9.23,9,10,11]