{"id":8682,"date":"2021-01-21T00:00:00","date_gmt":"2021-01-21T05:00:00","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/blog\/document-denregistrement-universel-un-guide-complet-pour-bien-faire\/"},"modified":"2025-05-20T22:55:09","modified_gmt":"2025-05-21T03:55:09","slug":"document-denregistrement-universel-un-guide-complet-pour-bien-faire","status":"publish","type":"post","link":"https:\/\/uat.labrador-transparency.com\/fr\/2021\/01\/document-denregistrement-universel-un-guide-complet-pour-bien-faire\/","title":{"rendered":"Document d\u2019enregistrement universel : un guide complet pour bien faire"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/billet-amf-deu-2.jpeg\" alt=\"\" class=\"wp-image-8627\"\/><\/figure>\n\n\n\n<p><em>Jeudi 21\/01\/2021<\/em><\/p>\n\n\n\n<p><strong><em>L\u2019AMF a sorti le grand jeu en ce tout d\u00e9but d\u2019ann\u00e9e 2021. Quelques jours avant d\u2019avoir confirm\u00e9 le report optionnel d\u2019un an de la publication des comptes au format Esef, l\u2019Autorit\u00e9 a publi\u00e9 son guide d\u2019\u00e9laboration du document d\u2019enregistrement universel (DEU). Un outil de travail pr\u00e9cieux pour les \u00e9metteurs dont les documents sont cens\u00e9s \u00eatre un concentr\u00e9 de \u00ab&nbsp;Mat\u00e9rialit\u00e9, Compl\u00e9tude, Coh\u00e9rence, Compr\u00e9hensibilit\u00e9 et Comparabilit\u00e9&nbsp;\u00bb.<\/em><\/strong><\/p>\n\n\n\n<p>Apr\u00e8s une premi\u00e8re ann\u00e9e d\u2019application de la r\u00e9glementation Prospectus 3, la nouvelle \u00e9dition du&nbsp;<a href=\"https:\/\/www.amf-france.org\/fr\/sites\/default\/files\/private\/2021-01\/2021-02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Guide d\u2019\u00e9laboration des documents d\u2019enregistrement universels (DEU)<\/a>&nbsp;regroupe les recommandations de l\u2019AMF et les orientations de l\u2019ESMA. Ces derni\u00e8res datent de juillet et, en attendant la traduction officielle, L\u2019AMF a fait le travail. Saluons l\u2019attention toute particuli\u00e8re que l\u2019AMF a port\u00e9 \u00e0 la pr\u00e9sentation de son guide, avec un recours \u00e0 la couleur et aux encadr\u00e9s, pour offrir des rep\u00e8res de lecture et faciliter l\u2019accessibilit\u00e9 \u00e0 l\u2019information.<\/p>\n\n\n\n<p><strong>Articulation entre supports pour plus de coh\u00e9rence&nbsp;<\/strong><\/p>\n\n\n\n<p>Dans sa premi\u00e8re partie, le Guide pr\u00e9sente les principes g\u00e9n\u00e9raux relatifs \u00e0 l\u2019\u00e9laboration du DEU&nbsp;: format, contenu, langue, diffusion\u2026 L\u2019articulation a \u00e9t\u00e9 pr\u00e9cis\u00e9e entre le DEU et les autres supports d\u2019information publi\u00e9s par les \u00e9metteurs (rapport financier annuel, rapport de gestion, rapport int\u00e9gr\u00e9, d\u00e9claration de performance extra-financi\u00e8re, rapport sur le gouvernement d\u2019entreprise, etc.). Un ma\u00eetre mot&nbsp;: la coh\u00e9rence. Coh\u00e9rence sur la pr\u00e9sentation de la strat\u00e9gie, des mod\u00e8les d\u2019affaires, avec des indicateurs cl\u00e9s usuels, que l\u2019on retrouve d\u2019ailleurs dans l\u2019information financi\u00e8re p\u00e9riodique. Des renvois pr\u00e9cis d\u2019une partie \u00e0 l\u2019autre, d\u2019une rubrique \u00e0 l\u2019autre, sont \u00e9galement recommand\u00e9s pour \u00e9viter redites et r\u00e9p\u00e9titions. Sauf pour le chapitre Risques qui doit regrouper l\u2019ensemble des risques.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>Un ma\u00eetre mot : la coh\u00e9rence. Coh\u00e9rence sur la pr\u00e9sentation de la strat\u00e9gie, des mod\u00e8les d\u2019affaires, avec des indicateurs cl\u00e9s usuels.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p>La deuxi\u00e8me partie d\u00e9roule les diff\u00e9rentes rubriques du DEU, telles que pr\u00e9vues par la r\u00e8glementation europ\u00e9enne, accompagn\u00e9es des recommandations de l\u2019ESMA et de l\u2019AMF.&nbsp; Cette derni\u00e8re a au passage rassembl\u00e9 dans ce guide deux documents d\u00e9sormais obsol\u00e8tes, le guide d\u2019\u00e9laboration des documents de r\u00e9f\u00e9rence et le guide d\u2019\u00e9laboration des documents de r\u00e9f\u00e9rence adapt\u00e9 aux valeurs moyennes. La troisi\u00e8me partie int\u00e8gre les positions et recommandations de l\u2019AMF sp\u00e9cifiques aux informations financi\u00e8res pro forma.<\/p>\n\n\n\n<p><strong>L\u2019AMF montre l\u2019exemple<\/strong><\/p>\n\n\n\n<p>Parmi les nombreuses recommandations, trois sont \u00e0 souligner. La premi\u00e8re concerne les tables de concordance pour lesquelles l\u2019AMF a int\u00e9gr\u00e9 deux mod\u00e8les (\u00e0 suivre) : Rapport financier annuel et Rapport de gestion. Cette derni\u00e8re est tr\u00e8s compl\u00e8te et reprend l\u2019ensemble des autres rapports qui peuvent \u00eatre int\u00e9gr\u00e9s ou joints (Rapport sur le gouvernement d\u2019entreprise ou DPEF). L\u2019objectif est simple&nbsp;: faciliter la recherche d\u2019informations. Les \u00e9metteurs ont semble-t-il ici une bonne marge de progression.<\/p>\n\n\n\n<p>La deuxi\u00e8me porte sur la mise \u00e0 jour de la doctrine relative \u00e0 la pr\u00e9sentation des r\u00e9mun\u00e9rations&nbsp;(ordonnance du 27 novembre 2019). L\u00e0 encore, l\u2019AMF fait \u0153uvre de p\u00e9dagogie avec la pr\u00e9sentation des tableaux mis \u00e0 jour que doivent produire les \u00e9metteurs.<\/p>\n\n\n\n<p>La troisi\u00e8me porte sur le ratio d\u2019\u00e9quit\u00e9 et reprend le&nbsp;Rapport 2020 sur le gouvernement d\u2019entreprise et la r\u00e9mun\u00e9ration des dirigeants. Il s\u2019agit ici des mises \u00e0 jour des r\u00e9glementations europ\u00e9enne et nationale.<\/p>\n\n\n\n<p>De nombreuses autres recommandations, sur les facteurs de risques, les objectifs, les pr\u00e9visions de r\u00e9sultat, etc. compl\u00e8tent le guide d\u2019\u00e9laboration des prospectus. Nous ne manquerons d\u2019en reparler ici tr\u00e8s prochainement&nbsp;!<\/p>\n\n\n\n<p><em>A lire aussi : <a href=\"https:\/\/www.labrador-transparency.com\/ca-se-discute\/la-digitalisation-de-linformation-financiere-concerne-toutes-les-entreprises\/\" target=\"_blank\" rel=\"noreferrer noopener\">La digitalisation de l\u2019information financi\u00e8re concerne toutes les entreprises<\/a><\/em><\/p>\n\n\n\n<p><strong>Quelques \u00e9volutions sur les modalit\u00e9s de d\u00e9p\u00f4t<\/strong><\/p>\n\n\n\n<p>Les modalit\u00e9s de d\u00e9p\u00f4t \u00e9voluent \u00e0 la marge, apr\u00e8s la d\u00e9cision de report d\u2019un an de l\u2019ESEF. Un report optionnel, car un \u00e9metteur peut tout \u00e0 fait, d\u00e8s cette ann\u00e9e, d\u00e9poser au format XHTML. Ils sont d\u2019ailleurs nombreux \u00e0 saisir cette opportunit\u00e9 de test grandeur nature. Mais attention, il faut alors respecter les exigences de ce r\u00e8glement. Et si, comme l\u2019affirmaient 76 % des \u00e9metteurs*, les \u00e9metteurs choisissent de mettre un PDF \u00e0 disposition en plus du format d\u00e9pos\u00e9 \u00e0 l\u2019AMF, il est recommand\u00e9 de mentionner sur la couverture du PDF que ce deuxi\u00e8me document est une reproduction de la version d\u00e9pos\u00e9e aupr\u00e8s du r\u00e9gulateur.<\/p>\n\n\n\n<p>Une V2 de ce guide devrait sortir courant f\u00e9vrier. Elle int\u00e9grera des mises \u00e0 jour de traduction du c\u00f4t\u00e9 de l\u2019ESMA, mais aussi des changements de num\u00e9rotation du Code de Commerce, qui a \u00e9t\u00e9 quelque peu modifi\u00e9 avec la derni\u00e8re ordonnance et son d\u00e9cret d\u2019application du mois dernier. \u00c0 suivre\u2026<\/p>\n\n\n\n<p><em>Be\u00f1at Caujolle<\/em><\/p>\n\n\n\n<p>*Source \u00e9tude Labrador \u2013 Grant Thornton \u2013 Mai 2020<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 has-custom-font-size has-medium-font-size\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/www.labrador-transparency.com\/etudes-publications\/consultation-esef-2020\/\" style=\"border-radius:0px;background-color:#ff291e\">T\u00e9l\u00e9charger l&rsquo;\u00e9tude<\/a><\/div>\n<\/div>\n\n\n\n<p><em><strong>Pour toute question ou demande de renseignements, contactez-nous : labradorleblog@labrador-company.com<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jeudi 21\/01\/2021 L\u2019AMF a sorti le grand jeu en ce tout d\u00e9but d\u2019ann\u00e9e 2021. Quelques jours avant d\u2019avoir confirm\u00e9 le report optionnel d\u2019un an de la publication des comptes au format Esef, l\u2019Autorit\u00e9 a publi\u00e9 son guide d\u2019\u00e9laboration du document d\u2019enregistrement universel (DEU). Un outil de travail pr\u00e9cieux pour les \u00e9metteurs dont les documents sont [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":8683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-8682","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-categorise"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Document d\u2019enregistrement universel : un guide complet pour bien faire | Labrador Transparency<\/title>\n<meta name=\"description\" content=\"L\u2019AMF, avant d\u2019avoir confirm\u00e9 le report optionnel d\u2019un an de la publication au format ESEF, l\u2019Autorit\u00e9 publie son guide d\u2019\u00e9laboration DEU...\" \/>\n<meta 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