{"tema_id":"212","string":"\u00e9tats financiers","created":"2017-04-07 20:25:10","code":null,"modified":"2017-06-11 12:53:06","notes":[{"@type":"Note d'application","@lang":"fr","@value":"Certification de conformit\u00e9, obligation de communication, copie gratuite, image fid\u00e8le de la situation financi\u00e8re, suffisamment d\u00e9taill\u00e9s "},{"@type":"Note bibliographique","@lang":"fr","@value":"110 Cct "}]}