Tabla de Contenidos: “…Distribution des revenus des ménages -- Tableau 23. Niveau des pensions de vieillesse -- Graphique 23. Composition des revenus des ménages, par source -- ... et l'absorption est nettement supérieure à la production -- Tableau 24. …”

Tabla de Contenidos: “…HE IS ALSO NOW A RISK MANAGER -- Section I Financial analysis -- Part One Fundamental concepts in financial analysis -- 2 CASH FLOW -- 2.1 CLASSIFYING COMPANY CASH FLOWS -- 2.2 OPERATING AND INVESTMENT CYCLES -- 2.3 FINANCIAL RESOURCES -- 3 EARNINGS -- 3.1 ADDITIONS TO WEALTH AND DEDUCTIONS FROM WEALTH -- 3.2 DIFFERENT INCOME STATEMENT FORMATS -- 4 CAPITAL EMPLOYED AND INVESTED CAPITAL -- 4.1 THE BALANCE SHEET: DEFINITIONS AND CONCEPTS -- 4.2 A CAPITAL-EMPLOYED ANALYSIS OF THE BALANCE SHEET -- 4.3 A SOLVENCY-AND-LIQUIDITY ANALYSIS OF THE BALANCE SHEET -- 4.4 A DETAILED EXAMPLE OF A CAPITAL-EMPLOYED BALANCE SHEET -- 5 WALKING THROUGH FROM EARNINGS TO CASH FLOW -- 5.1 ANALYSIS OF EARNINGS FROM A CASH FLOW PERSPECTIVE -- 5.2 CASH FLOW STATEMENT -- 6 GETTING TO GRIPS WITH CONSOLIDATED ACCOUNTS -- 6.1 CONSOLIDATION METHODS -- 6.2 CONSOLIDATION-RELATED ISSUES -- 6.3 TECHNICAL ASPECTS OF CONSOLIDATION -- 7 HOW TO COPE WITH THE MOST COMPLEX POINTS IN FINANCIAL ACCOUNTS -- 7.1 ACCRUALS -- 7.2 CASH ASSETS -- 7.3 CONSTRUCTION CONTRACTS -- 7.4 CONVERTIBLE BONDS AND LOANS -- 7.5 CURRENCY TRANSLATION ADJUSTMENTS -- 7.6 DEFERRED TAX ASSETS AND LIABILITIES -- 7.7 DILUTION PROFIT AND LOSSES -- 7.8 FINANCIAL HEDGING INSTRUMENTS -- 7.9 IMPAIRMENT LOSSES -- 7.10 INTANGIBLE FIXED ASSETS -- 7.11 INVENTORIES -- 7.12 LEASES -- 7.13 OFF-BALANCE-SHEET COMMITMENTS -- 7.14 PENSIONS AND OTHER EMPLOYEE BENEFITS -- 7.15 PREFERENCE SHARES -- 7.16 PROVISIONS…”

“…Les Lignes directrices viennent en complément des principes de gouvernance des fonds de pensions inclus dans la Recommandation du Conseil sur les principes fondamentaux de réglementation des pensions professionnelles et des Principes de gouvernement d’entreprise de l'OCDE…”

“…La part des pensions du régime public dans les revenus de retraite a régressé. …”