INSERT INTO `wp_postmeta` VALUES (6715,2519,'_wp_page_template','default'),(6716,2519,'_elementor_edit_mode','builder'),(6717,2519,'_elementor_template_type','wp-page'),(6718,2519,'_elementor_version','3.1.1'),(6719,2519,'_elementor_data','[{\"id\":\"2784cf1\",\"elType\":\"section\",\"settings\":{\"gap\":\"extended\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"190\",\"left\":\"0\",\"isLinked\":false},\"padding_tablet\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"90\",\"left\":\"0\",\"isLinked\":false},\"padding_mobile\":{\"unit\":\"px\",\"top\":\"60\",\"right\":\"0\",\"bottom\":\"110\",\"left\":\"0\",\"isLinked\":false},\"reverse_order_tablet\":\"reverse-tablet\",\"reverse_order_mobile\":\"reverse-mobile\"},\"elements\":[{\"id\":\"6b0b1f4\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":75,\"_inline_size_tablet\":100},\"elements\":[{\"id\":\"6191f05\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/service-box6.jpg\",\"id\":907},\"image_size\":\"full\",\"image_border_radius\":{\"unit\":\"px\",\"top\":\"5\",\"right\":\"5\",\"bottom\":\"5\",\"left\":\"5\",\"isLinked\":true},\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"42\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"fa0c07e\",\"elType\":\"widget\",\"settings\":{\"title\":\"Cr\\u00e9ation d\'entreprise\",\"header_size\":\"h3\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"22\",\"left\":\"0\",\"isLinked\":false},\"typography_typography\":\"custom\",\"typography_font_size_mobile\":{\"unit\":\"px\",\"size\":30,\"sizes\":[]},\"typography_font_weight\":\"600\",\"title_color\":\"#1C74BC\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"508a439\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><a title=\\\"Cr\\u00e9er sa soci\\u00e9t\\u00e9 en ligne\\\" href=\\\"https:\\/\\/www.captaincontrat.com\\/categorie\\/creer-entreprise\\\" rel=\\\" noopener\\\">Cr\\u00e9er son entreprise<\\/a> est un projet qui demande de la pr\\u00e9paration et de la r\\u00e9flexion : autant sur soi-m\\u00eame que sur le projet en lui-m\\u00eame. Trouver une bonne id\\u00e9e ne suffit pas, il faut se poser les bonnes questions et concevoir un plan solide. La cr\\u00e9ation de votre entreprise doit\\u00a0 respecter certaines \\u00e9tapes afin de d\\u00e9marrer sereinement votre activit\\u00e9.<\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"-9\",\"right\":\"-28\",\"bottom\":\"38\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false},\"text_color\":\"#000000\",\"_margin\":{\"unit\":\"px\",\"top\":\"4\",\"right\":\"9\",\"bottom\":\"-9\",\"left\":\"-4\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"7550a35\",\"elType\":\"widget\",\"settings\":{\"space\":{\"unit\":\"px\",\"size\":77,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"1a21bc1\",\"elType\":\"widget\",\"settings\":{\"title\":\"CAUSES D\\u2019ECHEC DES ENTREPRISES NOUVELLES\",\"title_color\":\"#1C74BC\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"954a936\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"8083fb5\",\"elType\":\"widget\",\"settings\":{\"title\":\"Probl\\u00e8mes commerciaux\",\"header_size\":\"h4\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"title_color\":\"#EE1C25\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"036d2b0\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<ul><li>March\\u00e9 mal cibl\\u00e9<\\/li><li>Client\\u00e8le potentielle sur\\u00e9valu\\u00e9e<\\/li><li>D\\u00e9lais de paiement clients sous \\u00e9valu\\u00e9s<\\/li><li>Gamme de produits insuffisante<\\/li><li>Politique marketing peu ad\\u00e9quate<\\/li><\\/ul>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"3c60328\",\"elType\":\"widget\",\"settings\":{\"title\":\"Probl\\u00e8mes de gestion\\n\\n\",\"header_size\":\"h4\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"title_color\":\"#EE1C25\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"c1c30b7\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<ul><li><p>Sous-\\u00e9valuation des besoins financiers<\\/p><\\/li><li><p>Plan d\\u2019investissement mal \\u00e9chelonn\\u00e9 dans le temps<\\/p><\\/li><li><p>Sous-estimation des co\\u00fbts de revient<\\/p><\\/li><li><p>Mauvaise gestion des ressources humaines<\\/p><\\/li><\\/ul>\",\"text_color\":\"#000000\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"58521e0\",\"elType\":\"widget\",\"settings\":{\"title\":\"Probl\\u00e8mes techniques\\n\\n\",\"header_size\":\"h4\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"title_color\":\"#EE1C25\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"c5cf591\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<ul><li><p>Mauvaise conception du produit<\\/p><\\/li><li><p>Absence d\\u2019\\u00e9volution technique du produit ou de service<\\/p><\\/li><li><p>Comp\\u00e9tence technique non mise \\u00e0 jour<\\/p><\\/li><li><p>Erreur dans le choix du mat\\u00e9riel<\\/p><\\/li><\\/ul>\",\"text_color\":\"#000000\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"9dc0823\",\"elType\":\"widget\",\"settings\":{\"title\":\"Probl\\u00e8mes techniques \\n\\n\",\"header_size\":\"h4\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"title_color\":\"#EE1C25\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"42f2c3e\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<section class=\\\"elementor-section elementor-top-section elementor-element elementor-element-cb809cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\\\" data-id=\\\"cb809cd\\\" data-element_type=\\\"section\\\"><div class=\\\"elementor-container elementor-column-gap-default\\\"><div class=\\\"elementor-row\\\"><div class=\\\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d370d9 ot-flex-column-vertical\\\" data-id=\\\"8d370d9\\\" data-element_type=\\\"column\\\"><div class=\\\"elementor-column-wrap elementor-element-populated\\\"><div class=\\\"elementor-widget-wrap\\\"><div class=\\\"elementor-element elementor-element-eba3155 elementor-widget elementor-widget-text-editor\\\" data-id=\\\"eba3155\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"text-editor.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-text-editor elementor-clearfix\\\"><ul><li>M\\u00e9sentente entre les associes<\\/li><li>Probl\\u00e8mes familiaux<\\/li><li>Malhonn\\u00eatet\\u00e9 d\\u2019un partenaire<\\/li><\\/ul><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/section><section class=\\\"elementor-section elementor-top-section elementor-element elementor-element-a54be38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\\\" data-id=\\\"a54be38\\\" data-element_type=\\\"section\\\"><div class=\\\"elementor-container elementor-column-gap-default\\\"><div class=\\\"elementor-row\\\"><div class=\\\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d5ce28 ot-flex-column-vertical\\\" data-id=\\\"0d5ce28\\\" data-element_type=\\\"column\\\"><div class=\\\"elementor-column-wrap elementor-element-populated\\\"><div class=\\\"elementor-widget-wrap\\\"><div class=\\\"elementor-element elementor-element-1cab7e2 elementor-widget elementor-widget-spacer\\\" data-id=\\\"1cab7e2\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"spacer.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-spacer\\\">\\u00a0<\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/section>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"-5\",\"bottom\":\"-4\",\"left\":\"-15\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"-24\",\"right\":\"-24\",\"bottom\":\"-24\",\"left\":\"-24\",\"isLinked\":false},\"text_color\":\"#000000\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"3ddfdbd\",\"elType\":\"widget\",\"settings\":{\"title\":\"LES 10 ETAPES DE CREATION D\\u2019ENTREPRISES\",\"title_color\":\"#1C74BC\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"a3758c7\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"c7220ef\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<section class=\\\"elementor-section elementor-top-section elementor-element elementor-element-cb809cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\\\" data-id=\\\"cb809cd\\\" data-element_type=\\\"section\\\"><div class=\\\"elementor-container elementor-column-gap-default\\\"><div class=\\\"elementor-row\\\"><div class=\\\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d370d9 ot-flex-column-vertical\\\" data-id=\\\"8d370d9\\\" data-element_type=\\\"column\\\"><div class=\\\"elementor-column-wrap elementor-element-populated\\\"><div class=\\\"elementor-widget-wrap\\\"><div class=\\\"elementor-element elementor-element-eba3155 elementor-widget elementor-widget-text-editor\\\" data-id=\\\"eba3155\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"text-editor.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-text-editor elementor-clearfix\\\"><p><strong>1.L\\u2019 IDEE<\\/strong><\\/p><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/section><section class=\\\"elementor-section elementor-top-section elementor-element elementor-element-a54be38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\\\" data-id=\\\"a54be38\\\" data-element_type=\\\"section\\\"><div class=\\\"elementor-container elementor-column-gap-default\\\"><div class=\\\"elementor-row\\\"><div class=\\\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d5ce28 ot-flex-column-vertical\\\" data-id=\\\"0d5ce28\\\" data-element_type=\\\"column\\\"><div class=\\\"elementor-column-wrap elementor-element-populated\\\"><div class=\\\"elementor-widget-wrap\\\"><div class=\\\"elementor-element elementor-element-1cab7e2 elementor-widget elementor-widget-spacer\\\" data-id=\\\"1cab7e2\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"spacer.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-spacer\\\"><div class=\\\"elementor-element elementor-element-12ff236 elementor-widget elementor-widget-text-editor\\\" data-id=\\\"12ff236\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"text-editor.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-text-editor elementor-clearfix\\\"><p><strong>2.LE PROJET PERSONNEL<\\/strong><\\/p><p><strong>3.ETUDE\\u00a0 COMMERCIALE<\\/strong><\\/p><p><strong>4.ETUDE TECHNIQUE<\\/strong><\\/p><p><strong>5.ETUDE FINANCIERE<\\/strong><\\/p><p><strong>6.PLAN DE FINANCEMENT<\\/strong><\\/p><p><strong>7.CHOISIR UN STATUT JURIDIQUE<\\/strong><\\/p><p><strong>8.LES FORMALITES DE CREATION<\\/strong><\\/p><p><strong>9.INSTALLER L\\u2019ENTREPRISE<\\/strong><\\/p><p><strong>10.DEMARRER\\u00a0 L\\u2019 ACTIVITE<\\/strong><\\/p><\\/div><\\/div><\\/div><div class=\\\"elementor-element elementor-element-37990df elementor-widget elementor-widget-spacer\\\" data-id=\\\"37990df\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"spacer.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-spacer\\\">\\u00a0<\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/section>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"-5\",\"bottom\":\"5\",\"left\":\"50\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"-24\",\"right\":\"-24\",\"bottom\":\"-11\",\"left\":\"-24\",\"isLinked\":false},\"text_color\":\"#000000\",\"_animation\":\"fadeInLeft\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false},{\"id\":\"66d8a4c\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":25,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"01b2f8e\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"388d72b\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"54dd58d\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"70d0b23\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"402a70c\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"df6115d\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"88e18e0\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"6f19085\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"2d46fdb\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"d5f2cb2\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"6e86112\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"6c1bc64\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"b727cfc\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"49fcb72\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#000000\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#000000\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"52b73d5\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#000000\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#000000\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"4307bab\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false}]'),(6721,2520,'_wp_page_template','default'),(6722,2520,'_elementor_edit_mode','builder'),(6723,2520,'_elementor_template_type','wp-page'),(6724,2520,'_elementor_version','3.1.1'),(6725,2520,'_elementor_data','[{\"id\":\"2784cf1\",\"elType\":\"section\",\"settings\":{\"gap\":\"extended\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"190\",\"left\":\"0\",\"isLinked\":false},\"padding_tablet\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"90\",\"left\":\"0\",\"isLinked\":false},\"padding_mobile\":{\"unit\":\"px\",\"top\":\"60\",\"right\":\"0\",\"bottom\":\"110\",\"left\":\"0\",\"isLinked\":false},\"reverse_order_tablet\":\"reverse-tablet\",\"reverse_order_mobile\":\"reverse-mobile\"},\"elements\":[{\"id\":\"6b0b1f4\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":75,\"_inline_size_tablet\":100},\"elements\":[{\"id\":\"6191f05\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/service-box6.jpg\",\"id\":907},\"image_size\":\"full\",\"image_border_radius\":{\"unit\":\"px\",\"top\":\"5\",\"right\":\"5\",\"bottom\":\"5\",\"left\":\"5\",\"isLinked\":true},\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"42\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"fa0c07e\",\"elType\":\"widget\",\"settings\":{\"title\":\"Cr\\u00e9ation d\'entreprise\",\"header_size\":\"h3\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"22\",\"left\":\"0\",\"isLinked\":false},\"typography_typography\":\"custom\",\"typography_font_size_mobile\":{\"unit\":\"px\",\"size\":30,\"sizes\":[]},\"typography_font_weight\":\"600\",\"title_color\":\"#1C74BC\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"14\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"508a439\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><a title=\\\"Cr\\u00e9er sa soci\\u00e9t\\u00e9 en ligne\\\" href=\\\"https:\\/\\/www.captaincontrat.com\\/categorie\\/creer-entreprise\\\" rel=\\\" noopener\\\">Cr\\u00e9er son entreprise<\\/a> est un projet qui demande de la pr\\u00e9paration et de la r\\u00e9flexion : autant sur soi-m\\u00eame que sur le projet en lui-m\\u00eame. Trouver une bonne id\\u00e9e ne suffit pas, il faut se poser les bonnes questions et concevoir un plan solide. La cr\\u00e9ation de votre entreprise doit\\u00a0 respecter certaines \\u00e9tapes afin de d\\u00e9marrer sereinement votre activit\\u00e9.<\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"-9\",\"right\":\"-28\",\"bottom\":\"38\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false},\"text_color\":\"#000000\",\"_margin\":{\"unit\":\"px\",\"top\":\"4\",\"right\":\"4\",\"bottom\":\"4\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"7550a35\",\"elType\":\"widget\",\"settings\":{\"space\":{\"unit\":\"px\",\"size\":77,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"1a21bc1\",\"elType\":\"widget\",\"settings\":{\"title\":\"CAUSES D\\u2019ECHEC DES ENTREPRISES NOUVELLES\",\"title_color\":\"#1C74BC\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"14\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"954a936\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"8083fb5\",\"elType\":\"widget\",\"settings\":{\"title\":\"Probl\\u00e8mes commerciaux\",\"header_size\":\"h4\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"title_color\":\"#EE1C25\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"036d2b0\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<ul><li>March\\u00e9 mal cibl\\u00e9<\\/li><li>Client\\u00e8le potentielle sur\\u00e9valu\\u00e9e<\\/li><li>D\\u00e9lais de paiement clients sous \\u00e9valu\\u00e9s<\\/li><li>Gamme de produits insuffisante<\\/li><li>Politique marketing peu ad\\u00e9quate<\\/li><\\/ul>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"3c60328\",\"elType\":\"widget\",\"settings\":{\"title\":\"Probl\\u00e8mes de gestion\\n\\n\",\"header_size\":\"h4\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"title_color\":\"#EE1C25\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"c1c30b7\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<ul><li><p>Sous-\\u00e9valuation des besoins financiers<\\/p><\\/li><li><p>Plan d\\u2019investissement mal \\u00e9chelonn\\u00e9 dans le temps<\\/p><\\/li><li><p>Sous-estimation des co\\u00fbts de revient<\\/p><\\/li><li><p>Mauvaise gestion des ressources humaines<\\/p><\\/li><\\/ul>\",\"text_color\":\"#000000\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"58521e0\",\"elType\":\"widget\",\"settings\":{\"title\":\"Probl\\u00e8mes techniques\\n\\n\",\"header_size\":\"h4\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"title_color\":\"#EE1C25\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"c5cf591\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<ul><li><p>Mauvaise conception du produit<\\/p><\\/li><li><p>Absence d\\u2019\\u00e9volution technique du produit ou de service<\\/p><\\/li><li><p>Comp\\u00e9tence technique non mise \\u00e0 jour<\\/p><\\/li><li><p>Erreur dans le choix du mat\\u00e9riel<\\/p><\\/li><\\/ul>\",\"text_color\":\"#000000\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"9dc0823\",\"elType\":\"widget\",\"settings\":{\"title\":\"Probl\\u00e8mes techniques \\n\\n\",\"header_size\":\"h4\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"title_color\":\"#EE1C25\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"42f2c3e\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<section class=\\\"elementor-section elementor-top-section elementor-element elementor-element-cb809cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\\\" data-id=\\\"cb809cd\\\" data-element_type=\\\"section\\\"><div class=\\\"elementor-container elementor-column-gap-default\\\"><div class=\\\"elementor-row\\\"><div class=\\\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d370d9 ot-flex-column-vertical\\\" data-id=\\\"8d370d9\\\" data-element_type=\\\"column\\\"><div class=\\\"elementor-column-wrap elementor-element-populated\\\"><div class=\\\"elementor-widget-wrap\\\"><div class=\\\"elementor-element elementor-element-eba3155 elementor-widget elementor-widget-text-editor\\\" data-id=\\\"eba3155\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"text-editor.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-text-editor elementor-clearfix\\\"><ul><li>M\\u00e9sentente entre les associes<\\/li><li>Probl\\u00e8mes familiaux<\\/li><li>Malhonn\\u00eatet\\u00e9 d\\u2019un partenaire<\\/li><\\/ul><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/section><section class=\\\"elementor-section elementor-top-section elementor-element elementor-element-a54be38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\\\" data-id=\\\"a54be38\\\" data-element_type=\\\"section\\\"><div class=\\\"elementor-container elementor-column-gap-default\\\"><div class=\\\"elementor-row\\\"><div class=\\\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d5ce28 ot-flex-column-vertical\\\" data-id=\\\"0d5ce28\\\" data-element_type=\\\"column\\\"><div class=\\\"elementor-column-wrap elementor-element-populated\\\"><div class=\\\"elementor-widget-wrap\\\"><div class=\\\"elementor-element elementor-element-1cab7e2 elementor-widget elementor-widget-spacer\\\" data-id=\\\"1cab7e2\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"spacer.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-spacer\\\">\\u00a0<\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/section>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"-24\",\"right\":\"-24\",\"bottom\":\"-24\",\"left\":\"-24\",\"isLinked\":false},\"text_color\":\"#000000\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"3ddfdbd\",\"elType\":\"widget\",\"settings\":{\"title\":\"LES 10 ETAPES DE CREATION D\\u2019ENTREPRISES\",\"title_color\":\"#1C74BC\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"14\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"a3758c7\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"c7220ef\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<section class=\\\"elementor-section elementor-top-section elementor-element elementor-element-cb809cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\\\" data-id=\\\"cb809cd\\\" data-element_type=\\\"section\\\"><div class=\\\"elementor-container elementor-column-gap-default\\\"><div class=\\\"elementor-row\\\"><div class=\\\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d370d9 ot-flex-column-vertical\\\" data-id=\\\"8d370d9\\\" data-element_type=\\\"column\\\"><div class=\\\"elementor-column-wrap elementor-element-populated\\\"><div class=\\\"elementor-widget-wrap\\\"><div class=\\\"elementor-element elementor-element-eba3155 elementor-widget elementor-widget-text-editor\\\" data-id=\\\"eba3155\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"text-editor.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-text-editor elementor-clearfix\\\"><p><strong>1.L\\u2019 IDEE<\\/strong><\\/p><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/section><section class=\\\"elementor-section elementor-top-section elementor-element elementor-element-a54be38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\\\" data-id=\\\"a54be38\\\" data-element_type=\\\"section\\\"><div class=\\\"elementor-container elementor-column-gap-default\\\"><div class=\\\"elementor-row\\\"><div class=\\\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d5ce28 ot-flex-column-vertical\\\" data-id=\\\"0d5ce28\\\" data-element_type=\\\"column\\\"><div class=\\\"elementor-column-wrap elementor-element-populated\\\"><div class=\\\"elementor-widget-wrap\\\"><div class=\\\"elementor-element elementor-element-1cab7e2 elementor-widget elementor-widget-spacer\\\" data-id=\\\"1cab7e2\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"spacer.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-spacer\\\"><div class=\\\"elementor-element elementor-element-12ff236 elementor-widget elementor-widget-text-editor\\\" data-id=\\\"12ff236\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"text-editor.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-text-editor elementor-clearfix\\\"><p><strong>2.LE PROJET PERSONNEL<\\/strong><\\/p><p><strong>3.ETUDE\\u00a0 COMMERCIALE<\\/strong><\\/p><p><strong>4.ETUDE TECHNIQUE<\\/strong><\\/p><p><strong>5.ETUDE FINANCIERE<\\/strong><\\/p><p><strong>6.PLAN DE FINANCEMENT<\\/strong><\\/p><p><strong>7.CHOISIR UN STATUT JURIDIQUE<\\/strong><\\/p><p><strong>8.LES FORMALITES DE CREATION<\\/strong><\\/p><p><strong>9.INSTALLER L\\u2019ENTREPRISE<\\/strong><\\/p><p><strong>10.DEMARRER\\u00a0 L\\u2019 ACTIVITE<\\/strong><\\/p><\\/div><\\/div><\\/div><div class=\\\"elementor-element elementor-element-37990df elementor-widget elementor-widget-spacer\\\" data-id=\\\"37990df\\\" data-element_type=\\\"widget\\\" data-widget_type=\\\"spacer.default\\\"><div class=\\\"elementor-widget-container\\\"><div class=\\\"elementor-spacer\\\">\\u00a0<\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/div><\\/section>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"-5\",\"bottom\":\"5\",\"left\":\"50\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"-24\",\"right\":\"-24\",\"bottom\":\"-11\",\"left\":\"-24\",\"isLinked\":false},\"text_color\":\"#000000\",\"_animation\":\"fadeInLeft\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false},{\"id\":\"66d8a4c\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":25,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"01b2f8e\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"388d72b\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"54dd58d\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"70d0b23\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"402a70c\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"df6115d\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"88e18e0\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"6f19085\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"2d46fdb\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"d5f2cb2\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"6e86112\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"6c1bc64\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"b727cfc\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"49fcb72\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#000000\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#000000\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"52b73d5\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#000000\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#000000\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"4307bab\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false}]'),(6727,2185,'_elementor_controls_usage','a:9:{s:5:\"image\";a:3:{s:5:\"count\";i:1;s:15:\"control_percent\";i:1;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:13:\"section_image\";a:2:{s:5:\"image\";i:1;s:10:\"image_size\";i:1;}}s:5:\"style\";a:1:{s:19:\"section_style_image\";a:1:{s:19:\"image_border_radius\";i:1;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:1:{s:8:\"_padding\";i:1;}}}}s:7:\"heading\";a:3:{s:5:\"count\";i:9;s:15:\"control_percent\";i:1;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:13:\"section_title\";a:2:{s:5:\"title\";i:9;s:11:\"header_size\";i:7;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:2:{s:8:\"_padding\";i:5;s:7:\"_margin\";i:7;}}s:5:\"style\";a:1:{s:19:\"section_title_style\";a:4:{s:21:\"typography_typography\";i:1;s:27:\"typography_font_size_mobile\";i:1;s:22:\"typography_font_weight\";i:1;s:11:\"title_color\";i:7;}}}}s:11:\"text-editor\";a:3:{s:5:\"count\";i:6;s:15:\"control_percent\";i:2;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:14:\"section_editor\";a:1:{s:6:\"editor\";i:6;}}s:8:\"advanced\";a:2:{s:14:\"_section_style\";a:3:{s:8:\"_padding\";i:3;s:15:\"_padding_mobile\";i:1;s:7:\"_margin\";i:6;}s:15:\"section_effects\";a:1:{s:10:\"_animation\";i:1;}}s:5:\"style\";a:1:{s:13:\"section_style\";a:1:{s:10:\"text_color\";i:5;}}}}s:6:\"spacer\";a:3:{s:5:\"count\";i:3;s:15:\"control_percent\";i:0;s:8:\"controls\";a:1:{s:7:\"content\";a:1:{s:14:\"section_spacer\";a:1:{s:5:\"space\";i:1;}}}}s:6:\"column\";a:3:{s:5:\"count\";i:6;s:15:\"control_percent\";i:1;s:8:\"controls\";a:2:{s:6:\"layout\";a:1:{s:6:\"layout\";a:3:{s:12:\"_inline_size\";i:6;s:19:\"_inline_size_tablet\";i:2;s:19:\"_inline_size_mobile\";i:4;}}s:8:\"advanced\";a:1:{s:16:\"section_advanced\";a:1:{s:13:\"margin_tablet\";i:1;}}}}s:7:\"divider\";a:3:{s:5:\"count\";i:4;s:15:\"control_percent\";i:2;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:15:\"section_divider\";a:1:{s:4:\"text\";i:4;}}s:5:\"style\";a:1:{s:21:\"section_divider_style\";a:3:{s:5:\"color\";i:4;s:3:\"gap\";i:4;s:6:\"weight\";i:2;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:2:{s:12:\"_css_classes\";i:2;s:7:\"_margin\";i:2;}}}}s:7:\"section\";a:3:{s:5:\"count\";i:3;s:15:\"control_percent\";i:2;s:8:\"controls\";a:2:{s:6:\"layout\";a:2:{s:14:\"section_layout\";a:2:{s:6:\"layout\";i:2;s:3:\"gap\";i:3;}s:17:\"section_structure\";a:1:{s:9:\"structure\";i:3;}}s:8:\"advanced\";a:2:{s:16:\"section_advanced\";a:3:{s:7:\"padding\";i:2;s:14:\"padding_tablet\";i:1;s:14:\"padding_mobile\";i:1;}s:19:\"_section_responsive\";a:2:{s:20:\"reverse_order_tablet\";i:1;s:20:\"reverse_order_mobile\";i:1;}}}}s:9:\"icon-list\";a:3:{s:5:\"count\";i:1;s:15:\"control_percent\";i:6;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:12:\"section_icon\";a:1:{s:9:\"icon_list\";i:1;}}s:5:\"style\";a:3:{s:17:\"section_icon_list\";a:1:{s:13:\"space_between\";i:1;}s:18:\"section_icon_style\";a:2:{s:10:\"icon_color\";i:1;s:9:\"icon_size\";i:1;}s:18:\"section_text_style\";a:8:{s:10:\"text_color\";i:1;s:16:\"text_color_hover\";i:1;s:11:\"text_indent\";i:1;s:26:\"icon_typography_typography\";i:1;s:27:\"icon_typography_font_family\";i:1;s:25:\"icon_typography_font_size\";i:1;s:27:\"icon_typography_font_weight\";i:1;s:30:\"icon_typography_text_transform\";i:1;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:1:{s:8:\"_padding\";i:1;}}}}s:8:\"icon-box\";a:3:{s:5:\"count\";i:3;s:15:\"control_percent\";i:9;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:12:\"section_icon\";a:6:{s:10:\"title_text\";i:3;s:16:\"description_text\";i:3;s:8:\"position\";i:3;s:10:\"title_size\";i:3;s:13:\"selected_icon\";i:3;s:4:\"link\";i:2;}}s:5:\"style\";a:2:{s:18:\"section_style_icon\";a:5:{s:13:\"primary_color\";i:3;s:9:\"icon_size\";i:3;s:6:\"rotate\";i:3;s:10:\"icon_space\";i:3;s:17:\"icon_space_mobile\";i:3;}s:21:\"section_style_content\";a:12:{s:18:\"title_bottom_space\";i:3;s:27:\"title_typography_typography\";i:3;s:26:\"title_typography_font_size\";i:3;s:28:\"title_typography_font_weight\";i:3;s:33:\"description_typography_typography\";i:3;s:32:\"description_typography_font_size\";i:3;s:34:\"description_typography_font_weight\";i:3;s:11:\"title_color\";i:3;s:28:\"title_typography_font_family\";i:3;s:17:\"description_color\";i:3;s:34:\"description_typography_font_family\";i:3;s:17:\"text_align_mobile\";i:3;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:2:{s:7:\"_margin\";i:3;s:14:\"_margin_mobile\";i:2;}}}}}'),(6730,1946,'_wp_old_date','2021-03-18'),(6731,1338,'_wp_old_date','2021-03-18'),(6732,1762,'_wp_old_date','2021-03-18'),(6733,1759,'_wp_old_date','2021-03-18'),(6734,1967,'_wp_old_date','2021-03-18'),(6735,1968,'_wp_old_date','2021-03-18'),(6736,1760,'_wp_old_date','2021-03-18'),(6737,1969,'_wp_old_date','2021-03-18'),(6738,1970,'_wp_old_date','2021-03-18'),(6739,2009,'_wp_old_date','2021-03-18'),(6740,2010,'_wp_old_date','2021-03-18'),(6741,1752,'_wp_old_date','2021-03-18'),(6742,1753,'_wp_old_date','2021-03-18'),(6743,1754,'_wp_old_date','2021-03-18'),(6744,1755,'_wp_old_date','2021-03-18'),(6745,1980,'_wp_old_date','2021-03-18'),(6746,1978,'_wp_old_date','2021-03-18'),(6747,1979,'_wp_old_date','2021-03-18'),(6748,1756,'_wp_old_date','2021-03-18'),(6749,1757,'_wp_old_date','2021-03-18'),(6750,1761,'_wp_old_date','2021-03-18'),(6751,1758,'_wp_old_date','2021-03-18'),(6752,2476,'_wp_old_date','2021-03-18'),(6753,2521,'_wp_page_template','default'),(6754,2521,'_elementor_edit_mode','builder'),(6755,2521,'_elementor_template_type','wp-page'),(6756,2521,'_elementor_version','3.1.1'),(6757,2521,'_elementor_data','[{\"id\":\"2784cf1\",\"elType\":\"section\",\"settings\":{\"gap\":\"extended\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"10\",\"left\":\"0\",\"isLinked\":false},\"padding_tablet\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"90\",\"left\":\"0\",\"isLinked\":false},\"padding_mobile\":{\"unit\":\"px\",\"top\":\"60\",\"right\":\"0\",\"bottom\":\"110\",\"left\":\"0\",\"isLinked\":false},\"reverse_order_tablet\":\"reverse-tablet\",\"reverse_order_mobile\":\"reverse-mobile\"},\"elements\":[{\"id\":\"6b0b1f4\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":70.9249999999999971578290569595992565155029296875,\"_inline_size_tablet\":100},\"elements\":[{\"id\":\"9f07605\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/03\\/etude-et-analyse.jpg\",\"id\":2460}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"ddfb0e2\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong><em>L\'analyse financi\\u00e8re d\'une soci\\u00e9t\\u00e9 ne peut \\u00eatre dissoci\\u00e9e d\'un diagnostic strat\\u00e9gique la concernant. En effet l\'environnement dans lequel se trouve l\'entreprise (march\\u00e9, concurrence\\u2026) ainsi que ses caract\\u00e9ristiques propres (forces et faiblesses).<\\/em><\\/strong><\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"text_color\":\"#000000\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"508a439\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong><em>Cette analyse pourra \\u00e9galement servir en termes de prospective. En effet, dans le cadre d\'\\u00e9valuation de soci\\u00e9t\\u00e9s, l\'analyse strat\\u00e9gique permettra de mieux appr\\u00e9cier les \\u00e9volutions du march\\u00e9 sur lequel \\u00e9volue l\'entreprise ainsi que les meilleurs choix en termes de financement, de diversification\\u2026.<\\/em><\\/strong><\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false},\"text_color\":\"#000000\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"42d997c\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>\\u00a0<\\/p><p>I-\\u00a0\\u00a0\\u00a0\\u00a0 Le diagnostic strat\\u00e9gique.\\u00a0<\\/p><p>a-\\u00a0\\u00a0\\u00a0 Les outils.<\\/p><p>b-\\u00a0\\u00a0\\u00a0 L\'analyse.<\\/p><p>II-\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 L\'analyse financi\\u00e8re : les ratios \\u00e0 conna\\u00eetre.<\\/p><p>a-\\u00a0\\u00a0\\u00a0 G\\u00e9n\\u00e9ralit\\u00e9s.<\\/p><p>b-\\u00a0\\u00a0\\u00a0 Les chiffres cl\\u00e9s de l\'entreprise.<\\/p><p>c-\\u00a0\\u00a0\\u00a0\\u00a0 Les ratios de structure.<\\/p><p>-\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 Les postes de l\'actif<\\/p><p>-\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 Les postes du passif<\\/p><p>d-\\u00a0\\u00a0\\u00a0 Les ratios de synth\\u00e8se.<\\/p><p>Ill-Analyse financi\\u00e8re: fonds de roulement, tr\\u00e9sorerie, besoin en fonds de roulement, CAF et EBE\\u00a0<\\/p><p>a-\\u00a0\\u00a0\\u00a0 Fonds de roulement: d\\u00e9finition.<\\/p><p>b-\\u00a0\\u00a0\\u00a0 Relation entre fonds de roulement, besoin en fonds de roulement et tr\\u00e9sorerie.<\\/p><p>c-\\u00a0\\u00a0\\u00a0\\u00a0 EBE et CAF: les outils pour la valorisation des soci\\u00e9t\\u00e9s.<\\/p>\",\"text_color\":\"#000000\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"95ea3eb\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"}],\"isInner\":false},{\"id\":\"1790fd4\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":28.974000000000000198951966012828052043914794921875,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"7b5d129\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"859d6bd\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"4c0d016\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"e016805\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"e8c68e8\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"6e9beec\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"36b5ff6\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"a19cd7f\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"99da441\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"419430f\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"8b62f0a\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"7bc8ef6\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"35543b8\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"43e2881\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"17f308c\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"cd6e053\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false}]');
INSERT INTO `wp_postmeta` VALUES (6759,2522,'_wp_page_template','default'),(6760,2522,'_elementor_edit_mode','builder'),(6761,2522,'_elementor_template_type','wp-page'),(6762,2522,'_elementor_version','3.1.1'),(6763,2522,'_elementor_data','[{\"id\":\"2784cf1\",\"elType\":\"section\",\"settings\":{\"gap\":\"extended\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"10\",\"left\":\"0\",\"isLinked\":false},\"padding_tablet\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"90\",\"left\":\"0\",\"isLinked\":false},\"padding_mobile\":{\"unit\":\"px\",\"top\":\"60\",\"right\":\"0\",\"bottom\":\"110\",\"left\":\"0\",\"isLinked\":false},\"reverse_order_tablet\":\"reverse-tablet\",\"reverse_order_mobile\":\"reverse-mobile\"},\"elements\":[{\"id\":\"6b0b1f4\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":70.9249999999999971578290569595992565155029296875,\"_inline_size_tablet\":100},\"elements\":[{\"id\":\"9f07605\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/03\\/etude-et-analyse.jpg\",\"id\":2460}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"ddfb0e2\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong><em>L\'analyse financi\\u00e8re d\'une soci\\u00e9t\\u00e9 ne peut \\u00eatre dissoci\\u00e9e d\'un diagnostic strat\\u00e9gique la concernant. En effet l\'environnement dans lequel se trouve l\'entreprise (march\\u00e9, concurrence\\u2026) ainsi que ses caract\\u00e9ristiques propres (forces et faiblesses).<\\/em><\\/strong><\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"text_color\":\"#000000\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"508a439\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong><em>Cette analyse pourra \\u00e9galement servir en termes de prospective. En effet, dans le cadre d\'\\u00e9valuation de soci\\u00e9t\\u00e9s, l\'analyse strat\\u00e9gique permettra de mieux appr\\u00e9cier les \\u00e9volutions du march\\u00e9 sur lequel \\u00e9volue l\'entreprise ainsi que les meilleurs choix en termes de financement, de diversification\\u2026.<\\/em><\\/strong><\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false},\"text_color\":\"#000000\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"42d997c\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>\\u00a0<\\/p><p>I-\\u00a0\\u00a0\\u00a0\\u00a0 Le diagnostic strat\\u00e9gique.\\u00a0<\\/p><p>a-\\u00a0\\u00a0\\u00a0 Les outils.<\\/p><p>b-\\u00a0\\u00a0\\u00a0 L\'analyse.<\\/p><p>II-\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 L\'analyse financi\\u00e8re : les ratios \\u00e0 conna\\u00eetre.<\\/p><p>a-\\u00a0\\u00a0\\u00a0 G\\u00e9n\\u00e9ralit\\u00e9s.<\\/p><p>b-\\u00a0\\u00a0\\u00a0 Les chiffres cl\\u00e9s de l\'entreprise.<\\/p><p>c-\\u00a0\\u00a0\\u00a0\\u00a0 Les ratios de structure.<\\/p><p>-\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 Les postes de l\'actif<\\/p><p>-\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 Les postes du passif<\\/p><p>d-\\u00a0\\u00a0\\u00a0 Les ratios de synth\\u00e8se.<\\/p><p>Ill-Analyse financi\\u00e8re: fonds de roulement, tr\\u00e9sorerie, besoin en fonds de roulement, CAF et EBE\\u00a0<\\/p><p>a-\\u00a0\\u00a0\\u00a0 Fonds de roulement: d\\u00e9finition.<\\/p><p>b-\\u00a0\\u00a0\\u00a0 Relation entre fonds de roulement, besoin en fonds de roulement et tr\\u00e9sorerie.<\\/p><p>c-\\u00a0\\u00a0\\u00a0\\u00a0 EBE et CAF: les outils pour la valorisation des soci\\u00e9t\\u00e9s.<\\/p>\",\"text_color\":\"#000000\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"95ea3eb\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"}],\"isInner\":false},{\"id\":\"1790fd4\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":28.974000000000000198951966012828052043914794921875,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"7b5d129\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"859d6bd\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"4c0d016\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"e016805\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"e8c68e8\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"6e9beec\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"36b5ff6\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"a19cd7f\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"99da441\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"419430f\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"8b62f0a\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"7bc8ef6\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"35543b8\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"43e2881\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"17f308c\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"cd6e053\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false}]'),(6765,2523,'_wp_page_template','default'),(6766,2523,'_elementor_edit_mode','builder'),(6767,2523,'_elementor_template_type','wp-page'),(6768,2523,'_elementor_version','3.1.1'),(6769,2523,'_elementor_data','[{\"id\":\"2784cf1\",\"elType\":\"section\",\"settings\":{\"gap\":\"extended\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"10\",\"left\":\"0\",\"isLinked\":false},\"padding_tablet\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"90\",\"left\":\"0\",\"isLinked\":false},\"padding_mobile\":{\"unit\":\"px\",\"top\":\"60\",\"right\":\"0\",\"bottom\":\"110\",\"left\":\"0\",\"isLinked\":false},\"reverse_order_tablet\":\"reverse-tablet\",\"reverse_order_mobile\":\"reverse-mobile\"},\"elements\":[{\"id\":\"6b0b1f4\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":70.925,\"_inline_size_tablet\":100},\"elements\":[{\"id\":\"9f07605\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/03\\/etude-et-analyse.jpg\",\"id\":2460},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"19\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"ddfb0e2\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong><em>L\'analyse financi\\u00e8re d\'une soci\\u00e9t\\u00e9 ne peut \\u00eatre dissoci\\u00e9e d\'un diagnostic strat\\u00e9gique la concernant. En effet l\'environnement dans lequel se trouve l\'entreprise (march\\u00e9, concurrence\\u2026) ainsi que ses caract\\u00e9ristiques propres (forces et faiblesses).<\\/em><\\/strong><\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"25\",\"left\":\"0\",\"isLinked\":false},\"text_color\":\"#000000\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"15\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"508a439\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong><em>Cette analyse pourra \\u00e9galement servir en termes de prospective. En effet, dans le cadre d\'\\u00e9valuation de soci\\u00e9t\\u00e9s, l\'analyse strat\\u00e9gique permettra de mieux appr\\u00e9cier les \\u00e9volutions du march\\u00e9 sur lequel \\u00e9volue l\'entreprise ainsi que les meilleurs choix en termes de financement, de diversification\\u2026.<\\/em><\\/strong><\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false},\"text_color\":\"#000000\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"15\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"42d997c\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>\\u00a0<\\/p><p>I-\\u00a0\\u00a0\\u00a0\\u00a0 Le diagnostic strat\\u00e9gique.\\u00a0<\\/p><p>a-\\u00a0\\u00a0\\u00a0 Les outils.<\\/p><p>b-\\u00a0\\u00a0\\u00a0 L\'analyse.<\\/p><p>II-\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 L\'analyse financi\\u00e8re : les ratios \\u00e0 conna\\u00eetre.<\\/p><p>a-\\u00a0\\u00a0\\u00a0 G\\u00e9n\\u00e9ralit\\u00e9s.<\\/p><p>b-\\u00a0\\u00a0\\u00a0 Les chiffres cl\\u00e9s de l\'entreprise.<\\/p><p>c-\\u00a0\\u00a0\\u00a0\\u00a0 Les ratios de structure.<\\/p><p>-\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 Les postes de l\'actif<\\/p><p>-\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 Les postes du passif<\\/p><p>d-\\u00a0\\u00a0\\u00a0 Les ratios de synth\\u00e8se.<\\/p><p>Ill-Analyse financi\\u00e8re: fonds de roulement, tr\\u00e9sorerie, besoin en fonds de roulement, CAF et EBE\\u00a0<\\/p><p>a-\\u00a0\\u00a0\\u00a0 Fonds de roulement: d\\u00e9finition.<\\/p><p>b-\\u00a0\\u00a0\\u00a0 Relation entre fonds de roulement, besoin en fonds de roulement et tr\\u00e9sorerie.<\\/p><p>c-\\u00a0\\u00a0\\u00a0\\u00a0 EBE et CAF: les outils pour la valorisation des soci\\u00e9t\\u00e9s.<\\/p>\",\"text_color\":\"#000000\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"95ea3eb\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"}],\"isInner\":false},{\"id\":\"1790fd4\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":28.974,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"7b5d129\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"859d6bd\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"4c0d016\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"e016805\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"e8c68e8\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"6e9beec\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"36b5ff6\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"a19cd7f\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"99da441\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"419430f\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"8b62f0a\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"7bc8ef6\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"35543b8\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"43e2881\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"17f308c\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"cd6e053\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false}]'),(6771,2455,'_elementor_controls_usage','a:9:{s:5:\"image\";a:3:{s:5:\"count\";i:1;s:15:\"control_percent\";i:1;s:8:\"controls\";a:2:{s:7:\"content\";a:1:{s:13:\"section_image\";a:1:{s:5:\"image\";i:1;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:1:{s:7:\"_margin\";i:1;}}}}s:11:\"text-editor\";a:3:{s:5:\"count\";i:3;s:15:\"control_percent\";i:1;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:14:\"section_editor\";a:1:{s:6:\"editor\";i:3;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:3:{s:8:\"_padding\";i:2;s:7:\"_margin\";i:3;s:15:\"_padding_mobile\";i:1;}}s:5:\"style\";a:1:{s:13:\"section_style\";a:1:{s:10:\"text_color\";i:3;}}}}s:6:\"spacer\";a:3:{s:5:\"count\";i:1;s:15:\"control_percent\";i:0;s:8:\"controls\";a:0:{}}s:6:\"column\";a:3:{s:5:\"count\";i:6;s:15:\"control_percent\";i:1;s:8:\"controls\";a:2:{s:6:\"layout\";a:1:{s:6:\"layout\";a:3:{s:12:\"_inline_size\";i:6;s:19:\"_inline_size_tablet\";i:2;s:19:\"_inline_size_mobile\";i:4;}}s:8:\"advanced\";a:1:{s:16:\"section_advanced\";a:1:{s:13:\"margin_tablet\";i:1;}}}}s:7:\"heading\";a:3:{s:5:\"count\";i:2;s:15:\"control_percent\";i:1;s:8:\"controls\";a:1:{s:7:\"content\";a:1:{s:13:\"section_title\";a:2:{s:5:\"title\";i:2;s:11:\"header_size\";i:2;}}}}s:7:\"divider\";a:3:{s:5:\"count\";i:4;s:15:\"control_percent\";i:2;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:15:\"section_divider\";a:1:{s:4:\"text\";i:4;}}s:5:\"style\";a:1:{s:21:\"section_divider_style\";a:3:{s:5:\"color\";i:4;s:3:\"gap\";i:4;s:6:\"weight\";i:2;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:2:{s:12:\"_css_classes\";i:2;s:7:\"_margin\";i:2;}}}}s:7:\"section\";a:3:{s:5:\"count\";i:3;s:15:\"control_percent\";i:2;s:8:\"controls\";a:2:{s:6:\"layout\";a:2:{s:14:\"section_layout\";a:2:{s:6:\"layout\";i:2;s:3:\"gap\";i:3;}s:17:\"section_structure\";a:1:{s:9:\"structure\";i:3;}}s:8:\"advanced\";a:2:{s:16:\"section_advanced\";a:3:{s:7:\"padding\";i:2;s:14:\"padding_tablet\";i:1;s:14:\"padding_mobile\";i:1;}s:19:\"_section_responsive\";a:2:{s:20:\"reverse_order_tablet\";i:1;s:20:\"reverse_order_mobile\";i:1;}}}}s:9:\"icon-list\";a:3:{s:5:\"count\";i:1;s:15:\"control_percent\";i:6;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:12:\"section_icon\";a:1:{s:9:\"icon_list\";i:1;}}s:5:\"style\";a:3:{s:17:\"section_icon_list\";a:1:{s:13:\"space_between\";i:1;}s:18:\"section_icon_style\";a:2:{s:10:\"icon_color\";i:1;s:9:\"icon_size\";i:1;}s:18:\"section_text_style\";a:8:{s:10:\"text_color\";i:1;s:16:\"text_color_hover\";i:1;s:11:\"text_indent\";i:1;s:26:\"icon_typography_typography\";i:1;s:27:\"icon_typography_font_family\";i:1;s:25:\"icon_typography_font_size\";i:1;s:27:\"icon_typography_font_weight\";i:1;s:30:\"icon_typography_text_transform\";i:1;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:1:{s:8:\"_padding\";i:1;}}}}s:8:\"icon-box\";a:3:{s:5:\"count\";i:3;s:15:\"control_percent\";i:9;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:12:\"section_icon\";a:6:{s:10:\"title_text\";i:3;s:16:\"description_text\";i:3;s:8:\"position\";i:3;s:10:\"title_size\";i:3;s:13:\"selected_icon\";i:3;s:4:\"link\";i:2;}}s:5:\"style\";a:2:{s:18:\"section_style_icon\";a:5:{s:13:\"primary_color\";i:3;s:9:\"icon_size\";i:3;s:6:\"rotate\";i:3;s:10:\"icon_space\";i:3;s:17:\"icon_space_mobile\";i:3;}s:21:\"section_style_content\";a:12:{s:18:\"title_bottom_space\";i:3;s:27:\"title_typography_typography\";i:3;s:26:\"title_typography_font_size\";i:3;s:28:\"title_typography_font_weight\";i:3;s:33:\"description_typography_typography\";i:3;s:32:\"description_typography_font_size\";i:3;s:34:\"description_typography_font_weight\";i:3;s:11:\"title_color\";i:3;s:28:\"title_typography_font_family\";i:3;s:17:\"description_color\";i:3;s:34:\"description_typography_font_family\";i:3;s:17:\"text_align_mobile\";i:3;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:2:{s:7:\"_margin\";i:3;s:14:\"_margin_mobile\";i:2;}}}}}'),(6772,2524,'_wp_page_template','default'),(6773,2524,'_elementor_edit_mode','builder'),(6774,2524,'_elementor_template_type','wp-page'),(6775,2524,'_elementor_version','3.1.1'),(6776,2524,'_elementor_data','[{\"id\":\"2c774f8\",\"elType\":\"section\",\"settings\":{\"gap\":\"extended\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"90\",\"left\":\"0\",\"isLinked\":false},\"padding_mobile\":{\"unit\":\"px\",\"top\":\"60\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"904e2fa\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":73.5079999999999955662133288569748401641845703125,\"_inline_size_tablet\":100},\"elements\":[{\"id\":\"3c3d54a\",\"elType\":\"widget\",\"settings\":{\"title\":\"\",\"header_size\":\"h3\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"22\",\"left\":\"0\",\"isLinked\":false},\"typography_typography\":\"custom\",\"typography_font_size_mobile\":{\"unit\":\"px\",\"size\":32,\"sizes\":[]},\"typography_font_weight\":\"600\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"e09e9bc\",\"elType\":\"widget\",\"settings\":{\"title\":\"G\\u00e9n\\u00e9ralit\\u00e9s\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"f63b248\",\"elType\":\"widget\",\"settings\":{\"title\":\"\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"dec0c01\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>1.D\\u00e9finition de l\\u2019audit<\\/p><p>2.Le pourquoi de l\\u2019audit<\\/p><p>3.Qualit\\u00e9s requises pour exercer le m\\u00e9tier d\\u2019audit<\\/p><p>4.Le statut de l\\u2019auditeur<\\/p><p>5.Les diff\\u00e9rents types d\\u2019audit<\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"6e2ce10\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les objectifs de l\\u2019audit financier\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"1fcbecc\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"ed30703\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>1.D\\u00e9finition de l\\u2019audit financier<\\/p><p>2.La fiabilisation de l\\u2019information comptable et \\u00a0financi\\u00e8re<\\/p><p>3.Les principes comptables fondamentaux<\\/p><p>4.Nature de l\\u2019information audit\\u00e9e<\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"641cadc\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les normes de l\\u2019audit financier\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"9cdb832\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>1.Les normes g\\u00e9n\\u00e9rales<\\/p><p>2.Les normes de travail<\\/p><p>3.Les normes de rapport<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"568d188\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"b1723c9\",\"elType\":\"widget\",\"settings\":{\"title\":\"M\\u00e9thodologie g\\u00e9n\\u00e9rale de l\\u2019audit\\u00a0financier\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"7fa955b\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>\\u00a0<\\/p><p>1.Phase pr\\u00e9liminaire<\\/p><p>2.Evaluation du contr\\u00f4le interne<\\/p><p>3.Contr\\u00f4le des comptes<\\/p><p>4.Examen des comptes annuels<\\/p><p>5.Travaux de fin d\\u2019exercice<\\/p><p>6.R\\u00e9daction d\\u2019un rapport d\\u2019audit<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"ef09db8\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"940aeb9\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"e076169\",\"elType\":\"widget\",\"settings\":{\"title\":\"Audit, d\\u00e9finition<br>\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"ef8a467\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<blockquote><p>\\u00ab\\u00a0 une\\u00a0 d\\u00e9marche\\u00a0 d\\u2019investigation\\u00a0 et\\u00a0 d\\u2019<u>\\u00e9valuation\\u00a0<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">motiv\\u00e9e<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\"> et <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">ind\\u00e9pendante<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\"> d\\u2019un <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">syst\\u00e8me<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">, \\u00e0 partir d\\u2019un\\u00a0<\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">r<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00e9<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">f<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00e9<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">r<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">e<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">n<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">t<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">iel<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">,\\u00a0 incluant\\u00a0 un\\u00a0 <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">d<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">i<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">a<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">g<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">no<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">s<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">t<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">i<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">c<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00a0 et\\u00a0 conduisant\\u00a0<\\/span><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00e9ventuellement \\u00e0 des <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">recommandations<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00a0 \\u00bb<\\/span>.<br \\/><br \\/><\\/p><\\/blockquote>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"90\",\"bottom\":\"0\",\"left\":\"90\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"15\",\"bottom\":\"0\",\"left\":\"15\",\"isLinked\":false},\"_background_background\":\"classic\",\"_background_color\":\"#B7C7FD21\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"8aedf72\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong>L\\u2019audit consiste donc \\u00e0 :<\\/strong><\\/p><p><strong>1.\\u00e9valuer la r\\u00e9alit\\u00e9 sur la base d\\u2019une r\\u00e9f\\u00e9rence<\\/strong><\\/p><p><strong>2.d\\u00e9gager les points forts et les points faibles<\\/strong><\\/p><p><strong>3.\\u00e9tablir un rapport<\\/strong><\\/p><p><strong>4.proposer des recommandations en vue de faire \\u00a0autrement et partant de faire mieux<\\/strong><\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"5c98e29\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"4670a26\",\"elType\":\"widget\",\"settings\":{\"title\":\"Diff\\u00e9rents types d\'audit\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"3196875\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"d299e23\",\"elType\":\"widget\",\"settings\":{\"title\":\"Audit op\\u00e9rationnel\\n\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"c7084ea\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>Examen syst\\u00e9matique des activit\\u00e9s d\\u2019une organisation en<\\/p><p>fonction de ses finalit\\u00e9s et objectifs, en vue de\\u00a0 :<\\/p><p>-s\\u2019assurer de la qualit\\u00e9 et du degr\\u00e9 d\\u2019actualisation de la \\u00a0documentation<\\/p><p>-tester la qualit\\u00e9, la fluidit\\u00e9 et le bon fonctionnement \\u00a0des circuits de collecte, de cheminement et de \\u00a0traitement de l\\u2019information<\\/p><p>-contr\\u00f4ler la bonne application des proc\\u00e9dures (<i>dont <\\/i><i>la <\\/i><i>\\u00a0<\\/i><i>mat\\u00e9rialisation<\\/i> <i>et<\\/i> <i>la tra\\u00e7abilit\\u00e9<\\/i> <i>des<\\/i> <i>op\\u00e9rations<\\/i>) et le \\u00a0fonctionnement des mesures pr\\u00e9ventives et des \\u00a0s\\u00e9curit\\u00e9s<\\/p><p>-\\u00c9valuer les performances (<i>qualit\\u00e9,<\\/i> <i>s\\u00e9curit\\u00e9,<\\/i> <i>efficacit\\u00e9 <\\/i><i>\\u00a0<\\/i><i>et <\\/i><i>efficience<\\/i>)<\\/p><p>\\u00a0<\\/p><p>\\u00a0<\\/p>\",\"text_color\":\"#000000\",\"_padding\":{\"unit\":\"px\",\"top\":\"-8\",\"right\":\"-8\",\"bottom\":\"-8\",\"left\":\"-8\",\"isLinked\":true}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"b007259\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit.png\",\"id\":2262}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"3e3fc7f\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit2.png\",\"id\":2263}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"a6e75fa\",\"elType\":\"widget\",\"settings\":{\"title\":\"Audit strat\\u00e9gique\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"169ae68\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>Consiste \\u00e0 \\u00e9value la pertinence de la strat\\u00e9gie eu \\u00e9gard \\u00e0 diff\\u00e9rents\\u00a0 facteurs\\u00a0 tels\\u00a0 l\\u2019\\u00e9volution\\u00a0 de l\\u2019environnement externe, l\\u2019\\u00e9tat de l\\u2019organisation \\u00a0interne ou les ressources disponibles<\\/p><ul><li>\\u00e9tude r\\u00e9trospective sur une longue p\\u00e9riode des r\\u00e9sultats<\\/li><\\/ul><p>obtenus \\u00e0 partir des politiques mises en \\u0153uvre<\\/p><ul><li>appr\\u00e9ciation de la coh\\u00e9rence et du maintien des politiques \\u00e0 long terme<\\/li><li>confrontation des \\u00e9valuations quantitatives et leurs probabilit\\u00e9s respectives<\\/li><\\/ul>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"bd94dfd\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"5490c7c\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les objectifs de  l\\u2019audit financier\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"248b15f\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"34a14ce\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>\\u00a0Examen auquel proc\\u00e8de un <u>professionnel<\\/u> <u>comp\\u00e9tent<\\/u>et <u>ind\\u00e9pendant<\\/u> en vue d\\u2019exprimer une <u>opinion motiv\\u00e9e <\\/u>\\u00a0sur la <b>r\\u00e9gularit\\u00e9<\\/b>, la <b>sinc\\u00e9rit\\u00e9 <\\/b>et la <b>fid\\u00e9lit\\u00e9 <\\/b>avec \\u00a0laquelle les comptes annuels d\\u2019une entit\\u00e9 traduisent sa \\u00a0<u>situation financi\\u00e8re<\\/u>, en tenant compte du <b>droit et <\\/b><b>des <\\/b><b>\\u00a0<\\/b><b>usages<\\/b> du pays o\\u00f9 l\\u2019entit\\u00e9 a son si\\u00e8ge.<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"5a82129\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit3.png\",\"id\":2268}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"350e666\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"c27c138\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les normes de  l\\u2019audit financier\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"798a4cd\",\"elType\":\"widget\",\"settings\":{\"title\":\"<br>Trois grandes normes\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"2333691\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/auit4.png\",\"id\":2269}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"4e5d87e\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<ul><li>D\\u00e9finissent les principes fondamentaux<\\/li><li>D\\u00e9finissent les proc\\u00e9dures essentielles<\\/li><li>Rappellent les obligations l\\u00e9gales ou r\\u00e9glementaires<\\/li><li>Pr\\u00e9cisent les modalit\\u00e9s d\\u2019application et les<br \\/>conditions de mise en \\u0153uvre<\\/li><\\/ul>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"272861c\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les normes g\\u00e9n\\u00e9rales\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"7288782\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit6.png\",\"id\":2270}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"f629855\",\"elType\":\"widget\",\"settings\":{\"title\":\"D\\u00e9marche g\\u00e9n\\u00e9rale\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"ea2bfa6\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit54.png\",\"id\":2274}},\"elements\":[],\"widgetType\":\"image\"}],\"isInner\":false},{\"id\":\"3614ed7\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":26.492000000000000881072992342524230480194091796875,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"1dde2af\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"34522a3\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"3f3a162\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"b1cdab7\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"b1165c7\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"5220daa\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"940eb2e\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"4eaa6b1\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"0c7eb3a\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"94cb3da\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"033ab93\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"4c5b7fb\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"9ef48da\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"11128f8\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"c924d88\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"6aae616\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false}]'),(6778,2525,'_wp_page_template','default'),(6779,2525,'_elementor_edit_mode','builder'),(6780,2525,'_elementor_template_type','wp-page'),(6781,2525,'_elementor_version','3.1.1'),(6782,2525,'_elementor_data','[{\"id\":\"2c774f8\",\"elType\":\"section\",\"settings\":{\"gap\":\"extended\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"90\",\"left\":\"0\",\"isLinked\":false},\"padding_mobile\":{\"unit\":\"px\",\"top\":\"60\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"904e2fa\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":73.5079999999999955662133288569748401641845703125,\"_inline_size_tablet\":100},\"elements\":[{\"id\":\"3c3d54a\",\"elType\":\"widget\",\"settings\":{\"title\":\"\",\"header_size\":\"h3\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"22\",\"left\":\"0\",\"isLinked\":false},\"typography_typography\":\"custom\",\"typography_font_size_mobile\":{\"unit\":\"px\",\"size\":32,\"sizes\":[]},\"typography_font_weight\":\"600\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"e09e9bc\",\"elType\":\"widget\",\"settings\":{\"title\":\"G\\u00e9n\\u00e9ralit\\u00e9s\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"f63b248\",\"elType\":\"widget\",\"settings\":{\"title\":\"\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"dec0c01\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>1.D\\u00e9finition de l\\u2019audit<\\/p><p>2.Le pourquoi de l\\u2019audit<\\/p><p>3.Qualit\\u00e9s requises pour exercer le m\\u00e9tier d\\u2019audit<\\/p><p>4.Le statut de l\\u2019auditeur<\\/p><p>5.Les diff\\u00e9rents types d\\u2019audit<\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"6e2ce10\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les objectifs de l\\u2019audit financier\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"1fcbecc\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"ed30703\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>1.D\\u00e9finition de l\\u2019audit financier<\\/p><p>2.La fiabilisation de l\\u2019information comptable et \\u00a0financi\\u00e8re<\\/p><p>3.Les principes comptables fondamentaux<\\/p><p>4.Nature de l\\u2019information audit\\u00e9e<\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"641cadc\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les normes de l\\u2019audit financier\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"9cdb832\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>1.Les normes g\\u00e9n\\u00e9rales<\\/p><p>2.Les normes de travail<\\/p><p>3.Les normes de rapport<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"568d188\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"b1723c9\",\"elType\":\"widget\",\"settings\":{\"title\":\"M\\u00e9thodologie g\\u00e9n\\u00e9rale de l\\u2019audit\\u00a0financier\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"7fa955b\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>\\u00a0<\\/p><p>1.Phase pr\\u00e9liminaire<\\/p><p>2.Evaluation du contr\\u00f4le interne<\\/p><p>3.Contr\\u00f4le des comptes<\\/p><p>4.Examen des comptes annuels<\\/p><p>5.Travaux de fin d\\u2019exercice<\\/p><p>6.R\\u00e9daction d\\u2019un rapport d\\u2019audit<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"ef09db8\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"940aeb9\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"e076169\",\"elType\":\"widget\",\"settings\":{\"title\":\"Audit, d\\u00e9finition<br>\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"ef8a467\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<blockquote><p>\\u00ab\\u00a0 une\\u00a0 d\\u00e9marche\\u00a0 d\\u2019investigation\\u00a0 et\\u00a0 d\\u2019<u>\\u00e9valuation\\u00a0<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">motiv\\u00e9e<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\"> et <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">ind\\u00e9pendante<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\"> d\\u2019un <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">syst\\u00e8me<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">, \\u00e0 partir d\\u2019un\\u00a0<\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">r<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00e9<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">f<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00e9<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">r<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">e<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">n<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">t<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">iel<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">,\\u00a0 incluant\\u00a0 un\\u00a0 <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">d<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">i<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">a<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">g<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">no<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">s<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">t<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">i<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">c<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00a0 et\\u00a0 conduisant\\u00a0<\\/span><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00e9ventuellement \\u00e0 des <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">recommandations<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00a0 \\u00bb<\\/span>.<br \\/><br \\/><\\/p><\\/blockquote>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"90\",\"bottom\":\"0\",\"left\":\"90\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"15\",\"bottom\":\"0\",\"left\":\"15\",\"isLinked\":false},\"_background_background\":\"classic\",\"_background_color\":\"#B7C7FD21\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"8aedf72\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong>L\\u2019audit consiste donc \\u00e0 :<\\/strong><\\/p><p><strong>1.\\u00e9valuer la r\\u00e9alit\\u00e9 sur la base d\\u2019une r\\u00e9f\\u00e9rence<\\/strong><\\/p><p><strong>2.d\\u00e9gager les points forts et les points faibles<\\/strong><\\/p><p><strong>3.\\u00e9tablir un rapport<\\/strong><\\/p><p><strong>4.proposer des recommandations en vue de faire \\u00a0autrement et partant de faire mieux<\\/strong><\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"5c98e29\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"4670a26\",\"elType\":\"widget\",\"settings\":{\"title\":\"Diff\\u00e9rents types d\'audit\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"3196875\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"d299e23\",\"elType\":\"widget\",\"settings\":{\"title\":\"Audit op\\u00e9rationnel\\n\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"c7084ea\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>Examen syst\\u00e9matique des activit\\u00e9s d\\u2019une organisation en<\\/p><p>fonction de ses finalit\\u00e9s et objectifs, en vue de\\u00a0 :<\\/p><p>-s\\u2019assurer de la qualit\\u00e9 et du degr\\u00e9 d\\u2019actualisation de la \\u00a0documentation<\\/p><p>-tester la qualit\\u00e9, la fluidit\\u00e9 et le bon fonctionnement \\u00a0des circuits de collecte, de cheminement et de \\u00a0traitement de l\\u2019information<\\/p><p>-contr\\u00f4ler la bonne application des proc\\u00e9dures (<i>dont <\\/i><i>la <\\/i><i>\\u00a0<\\/i><i>mat\\u00e9rialisation<\\/i> <i>et<\\/i> <i>la tra\\u00e7abilit\\u00e9<\\/i> <i>des<\\/i> <i>op\\u00e9rations<\\/i>) et le \\u00a0fonctionnement des mesures pr\\u00e9ventives et des \\u00a0s\\u00e9curit\\u00e9s<\\/p><p>-\\u00c9valuer les performances (<i>qualit\\u00e9,<\\/i> <i>s\\u00e9curit\\u00e9,<\\/i> <i>efficacit\\u00e9 <\\/i><i>\\u00a0<\\/i><i>et <\\/i><i>efficience<\\/i>)<\\/p><p>\\u00a0<\\/p><p>\\u00a0<\\/p>\",\"text_color\":\"#000000\",\"_padding\":{\"unit\":\"px\",\"top\":\"-8\",\"right\":\"-8\",\"bottom\":\"-8\",\"left\":\"-8\",\"isLinked\":true}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"b007259\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit.png\",\"id\":2262}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"3e3fc7f\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit2.png\",\"id\":2263}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"a6e75fa\",\"elType\":\"widget\",\"settings\":{\"title\":\"Audit strat\\u00e9gique\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"169ae68\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>Consiste \\u00e0 \\u00e9value la pertinence de la strat\\u00e9gie eu \\u00e9gard \\u00e0 diff\\u00e9rents\\u00a0 facteurs\\u00a0 tels\\u00a0 l\\u2019\\u00e9volution\\u00a0 de l\\u2019environnement externe, l\\u2019\\u00e9tat de l\\u2019organisation \\u00a0interne ou les ressources disponibles<\\/p><ul><li>\\u00e9tude r\\u00e9trospective sur une longue p\\u00e9riode des r\\u00e9sultats<\\/li><\\/ul><p>obtenus \\u00e0 partir des politiques mises en \\u0153uvre<\\/p><ul><li>appr\\u00e9ciation de la coh\\u00e9rence et du maintien des politiques \\u00e0 long terme<\\/li><li>confrontation des \\u00e9valuations quantitatives et leurs probabilit\\u00e9s respectives<\\/li><\\/ul>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"bd94dfd\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"5490c7c\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les objectifs de  l\\u2019audit financier\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"248b15f\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"34a14ce\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>\\u00a0Examen auquel proc\\u00e8de un <u>professionnel<\\/u> <u>comp\\u00e9tent<\\/u>et <u>ind\\u00e9pendant<\\/u> en vue d\\u2019exprimer une <u>opinion motiv\\u00e9e <\\/u>\\u00a0sur la <b>r\\u00e9gularit\\u00e9<\\/b>, la <b>sinc\\u00e9rit\\u00e9 <\\/b>et la <b>fid\\u00e9lit\\u00e9 <\\/b>avec \\u00a0laquelle les comptes annuels d\\u2019une entit\\u00e9 traduisent sa \\u00a0<u>situation financi\\u00e8re<\\/u>, en tenant compte du <b>droit et <\\/b><b>des <\\/b><b>\\u00a0<\\/b><b>usages<\\/b> du pays o\\u00f9 l\\u2019entit\\u00e9 a son si\\u00e8ge.<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"5a82129\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit3.png\",\"id\":2268}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"350e666\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"c27c138\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les normes de  l\\u2019audit financier\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"798a4cd\",\"elType\":\"widget\",\"settings\":{\"title\":\"<br>Trois grandes normes\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"2333691\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/auit4.png\",\"id\":2269}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"4e5d87e\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<ul><li>D\\u00e9finissent les principes fondamentaux<\\/li><li>D\\u00e9finissent les proc\\u00e9dures essentielles<\\/li><li>Rappellent les obligations l\\u00e9gales ou r\\u00e9glementaires<\\/li><li>Pr\\u00e9cisent les modalit\\u00e9s d\\u2019application et les<br \\/>conditions de mise en \\u0153uvre<\\/li><\\/ul>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"272861c\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les normes g\\u00e9n\\u00e9rales\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"7288782\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit6.png\",\"id\":2270}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"f629855\",\"elType\":\"widget\",\"settings\":{\"title\":\"D\\u00e9marche g\\u00e9n\\u00e9rale\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"ea2bfa6\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit54.png\",\"id\":2274}},\"elements\":[],\"widgetType\":\"image\"}],\"isInner\":false},{\"id\":\"3614ed7\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":26.492000000000000881072992342524230480194091796875,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"1dde2af\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"34522a3\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"3f3a162\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"b1cdab7\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"b1165c7\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"5220daa\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"940eb2e\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"4eaa6b1\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"0c7eb3a\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"94cb3da\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"033ab93\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"4c5b7fb\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"9ef48da\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"11128f8\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"c924d88\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"6aae616\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false}]');
INSERT INTO `wp_postmeta` VALUES (6784,2526,'_wp_page_template','default'),(6785,2526,'_elementor_edit_mode','builder'),(6786,2526,'_elementor_template_type','wp-page'),(6787,2526,'_elementor_version','3.1.1'),(6788,2526,'_elementor_data','[{\"id\":\"2c774f8\",\"elType\":\"section\",\"settings\":{\"gap\":\"extended\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"90\",\"right\":\"0\",\"bottom\":\"90\",\"left\":\"0\",\"isLinked\":false},\"padding_mobile\":{\"unit\":\"px\",\"top\":\"60\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"904e2fa\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":73.508,\"_inline_size_tablet\":100,\"margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"14\",\"isLinked\":false}},\"elements\":[{\"id\":\"3c3d54a\",\"elType\":\"widget\",\"settings\":{\"title\":\"\",\"header_size\":\"h3\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"22\",\"left\":\"0\",\"isLinked\":false},\"typography_typography\":\"custom\",\"typography_font_size_mobile\":{\"unit\":\"px\",\"size\":32,\"sizes\":[]},\"typography_font_weight\":\"600\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"e09e9bc\",\"elType\":\"widget\",\"settings\":{\"title\":\"G\\u00e9n\\u00e9ralit\\u00e9s\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"f63b248\",\"elType\":\"widget\",\"settings\":{\"title\":\"\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"dec0c01\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>1.D\\u00e9finition de l\\u2019audit<\\/p><p>2.Le pourquoi de l\\u2019audit<\\/p><p>3.Qualit\\u00e9s requises pour exercer le m\\u00e9tier d\\u2019audit<\\/p><p>4.Le statut de l\\u2019auditeur<\\/p><p>5.Les diff\\u00e9rents types d\\u2019audit<\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"6e2ce10\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les objectifs de l\\u2019audit financier\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"1fcbecc\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"ed30703\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>1.D\\u00e9finition de l\\u2019audit financier<\\/p><p>2.La fiabilisation de l\\u2019information comptable et \\u00a0financi\\u00e8re<\\/p><p>3.Les principes comptables fondamentaux<\\/p><p>4.Nature de l\\u2019information audit\\u00e9e<\\/p>\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"60\",\"left\":\"0\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"641cadc\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les normes de l\\u2019audit financier\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"9cdb832\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>1.Les normes g\\u00e9n\\u00e9rales<\\/p><p>2.Les normes de travail<\\/p><p>3.Les normes de rapport<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"568d188\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"b1723c9\",\"elType\":\"widget\",\"settings\":{\"title\":\"M\\u00e9thodologie g\\u00e9n\\u00e9rale de l\\u2019audit\\u00a0financier\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"7fa955b\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>\\u00a0<\\/p><p>1.Phase pr\\u00e9liminaire<\\/p><p>2.Evaluation du contr\\u00f4le interne<\\/p><p>3.Contr\\u00f4le des comptes<\\/p><p>4.Examen des comptes annuels<\\/p><p>5.Travaux de fin d\\u2019exercice<\\/p><p>6.R\\u00e9daction d\\u2019un rapport d\\u2019audit<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"ef09db8\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"940aeb9\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"e076169\",\"elType\":\"widget\",\"settings\":{\"title\":\"Audit, d\\u00e9finition<br>\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"ef8a467\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<blockquote><p>\\u00ab\\u00a0 une\\u00a0 d\\u00e9marche\\u00a0 d\\u2019investigation\\u00a0 et\\u00a0 d\\u2019<u>\\u00e9valuation\\u00a0<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">motiv\\u00e9e<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\"> et <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">ind\\u00e9pendante<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\"> d\\u2019un <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">syst\\u00e8me<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">, \\u00e0 partir d\\u2019un\\u00a0<\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">r<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00e9<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">f<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00e9<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">r<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">e<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">n<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">t<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">iel<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">,\\u00a0 incluant\\u00a0 un\\u00a0 <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">d<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">i<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">a<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">g<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">no<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">s<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">t<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">i<\\/u><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">c<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00a0 et\\u00a0 conduisant\\u00a0<\\/span><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00e9ventuellement \\u00e0 des <\\/span><u style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">recommandations<\\/u><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u00a0 \\u00bb<\\/span>.<br \\/><br \\/><\\/p><\\/blockquote>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"90\",\"bottom\":\"0\",\"left\":\"90\",\"isLinked\":false},\"_padding_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"15\",\"bottom\":\"0\",\"left\":\"15\",\"isLinked\":false},\"_background_background\":\"classic\",\"_background_color\":\"#B7C7FD21\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"8aedf72\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong>L\\u2019audit consiste donc \\u00e0 :<\\/strong><\\/p><p><strong>1.\\u00e9valuer la r\\u00e9alit\\u00e9 sur la base d\\u2019une r\\u00e9f\\u00e9rence<\\/strong><\\/p><p><strong>2.d\\u00e9gager les points forts et les points faibles<\\/strong><\\/p><p><strong>3.\\u00e9tablir un rapport<\\/strong><\\/p><p><strong>4.proposer des recommandations en vue de faire \\u00a0autrement et partant de faire mieux<\\/strong><\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"5c98e29\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"4670a26\",\"elType\":\"widget\",\"settings\":{\"title\":\"Diff\\u00e9rents types d\'audit\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"3196875\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"d299e23\",\"elType\":\"widget\",\"settings\":{\"title\":\"Audit op\\u00e9rationnel\\n\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"c7084ea\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>Examen syst\\u00e9matique des activit\\u00e9s d\\u2019une organisation en<\\/p><p>fonction de ses finalit\\u00e9s et objectifs, en vue de\\u00a0 :<\\/p><p>-s\\u2019assurer de la qualit\\u00e9 et du degr\\u00e9 d\\u2019actualisation de la \\u00a0documentation<\\/p><p>-tester la qualit\\u00e9, la fluidit\\u00e9 et le bon fonctionnement \\u00a0des circuits de collecte, de cheminement et de \\u00a0traitement de l\\u2019information<\\/p><p>-contr\\u00f4ler la bonne application des proc\\u00e9dures (<i>dont <\\/i><i>la <\\/i><i>\\u00a0<\\/i><i>mat\\u00e9rialisation<\\/i> <i>et<\\/i> <i>la tra\\u00e7abilit\\u00e9<\\/i> <i>des<\\/i> <i>op\\u00e9rations<\\/i>) et le \\u00a0fonctionnement des mesures pr\\u00e9ventives et des \\u00a0s\\u00e9curit\\u00e9s<\\/p><p>-\\u00c9valuer les performances (<i>qualit\\u00e9,<\\/i> <i>s\\u00e9curit\\u00e9,<\\/i> <i>efficacit\\u00e9 <\\/i><i>\\u00a0<\\/i><i>et <\\/i><i>efficience<\\/i>)<\\/p><p>\\u00a0<\\/p><p>\\u00a0<\\/p>\",\"text_color\":\"#000000\",\"_padding\":{\"unit\":\"px\",\"top\":\"-8\",\"right\":\"-8\",\"bottom\":\"-8\",\"left\":\"-8\",\"isLinked\":true}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"b007259\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit.png\",\"id\":2262}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"3e3fc7f\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit2.png\",\"id\":2263}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"a6e75fa\",\"elType\":\"widget\",\"settings\":{\"title\":\"Audit strat\\u00e9gique\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"169ae68\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>Consiste \\u00e0 \\u00e9value la pertinence de la strat\\u00e9gie eu \\u00e9gard \\u00e0 diff\\u00e9rents\\u00a0 facteurs\\u00a0 tels\\u00a0 l\\u2019\\u00e9volution\\u00a0 de l\\u2019environnement externe, l\\u2019\\u00e9tat de l\\u2019organisation \\u00a0interne ou les ressources disponibles<\\/p><ul><li>\\u00e9tude r\\u00e9trospective sur une longue p\\u00e9riode des r\\u00e9sultats<\\/li><\\/ul><p>obtenus \\u00e0 partir des politiques mises en \\u0153uvre<\\/p><ul><li>appr\\u00e9ciation de la coh\\u00e9rence et du maintien des politiques \\u00e0 long terme<\\/li><li>confrontation des \\u00e9valuations quantitatives et leurs probabilit\\u00e9s respectives<\\/li><\\/ul>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"bd94dfd\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"5490c7c\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les objectifs de  l\\u2019audit financier\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"248b15f\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"34a14ce\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>\\u00a0Examen auquel proc\\u00e8de un <u>professionnel<\\/u> <u>comp\\u00e9tent<\\/u>et <u>ind\\u00e9pendant<\\/u> en vue d\\u2019exprimer une <u>opinion motiv\\u00e9e <\\/u>\\u00a0sur la <b>r\\u00e9gularit\\u00e9<\\/b>, la <b>sinc\\u00e9rit\\u00e9 <\\/b>et la <b>fid\\u00e9lit\\u00e9 <\\/b>avec \\u00a0laquelle les comptes annuels d\\u2019une entit\\u00e9 traduisent sa \\u00a0<u>situation financi\\u00e8re<\\/u>, en tenant compte du <b>droit et <\\/b><b>des <\\/b><b>\\u00a0<\\/b><b>usages<\\/b> du pays o\\u00f9 l\\u2019entit\\u00e9 a son si\\u00e8ge.<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"5a82129\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit3.png\",\"id\":2268}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"350e666\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"c27c138\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les normes de  l\\u2019audit financier\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"798a4cd\",\"elType\":\"widget\",\"settings\":{\"title\":\"<br>Trois grandes normes\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"2333691\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/auit4.png\",\"id\":2269}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"4e5d87e\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<ul><li>D\\u00e9finissent les principes fondamentaux<\\/li><li>D\\u00e9finissent les proc\\u00e9dures essentielles<\\/li><li>Rappellent les obligations l\\u00e9gales ou r\\u00e9glementaires<\\/li><li>Pr\\u00e9cisent les modalit\\u00e9s d\\u2019application et les<br \\/>conditions de mise en \\u0153uvre<\\/li><\\/ul>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"272861c\",\"elType\":\"widget\",\"settings\":{\"title\":\"Les normes g\\u00e9n\\u00e9rales\",\"header_size\":\"h4\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"7288782\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit6.png\",\"id\":2270}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"f629855\",\"elType\":\"widget\",\"settings\":{\"title\":\"D\\u00e9marche g\\u00e9n\\u00e9rale\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"ea2bfa6\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/02\\/audit54.png\",\"id\":2274}},\"elements\":[],\"widgetType\":\"image\"}],\"isInner\":false},{\"id\":\"3614ed7\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":26.492,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"1dde2af\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"34522a3\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"3f3a162\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"b1cdab7\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"b1165c7\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"5220daa\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"940eb2e\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"4eaa6b1\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"0c7eb3a\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"94cb3da\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"033ab93\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"4c5b7fb\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"9ef48da\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"11128f8\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"c924d88\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"6aae616\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false}]'),(6790,2259,'_elementor_controls_usage','a:9:{s:7:\"heading\";a:3:{s:5:\"count\";i:17;s:15:\"control_percent\";i:1;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:13:\"section_title\";a:2:{s:5:\"title\";i:17;s:11:\"header_size\";i:11;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:1:{s:8:\"_padding\";i:1;}}s:5:\"style\";a:1:{s:19:\"section_title_style\";a:3:{s:21:\"typography_typography\";i:1;s:27:\"typography_font_size_mobile\";i:1;s:22:\"typography_font_weight\";i:1;}}}}s:11:\"text-editor\";a:3:{s:5:\"count\";i:11;s:15:\"control_percent\";i:0;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:14:\"section_editor\";a:1:{s:6:\"editor\";i:11;}}s:8:\"advanced\";a:2:{s:14:\"_section_style\";a:3:{s:8:\"_padding\";i:4;s:15:\"_padding_mobile\";i:3;s:7:\"_margin\";i:1;}s:19:\"_section_background\";a:2:{s:22:\"_background_background\";i:1;s:17:\"_background_color\";i:1;}}s:5:\"style\";a:1:{s:13:\"section_style\";a:1:{s:10:\"text_color\";i:1;}}}}s:6:\"spacer\";a:3:{s:5:\"count\";i:8;s:15:\"control_percent\";i:0;s:8:\"controls\";a:0:{}}s:5:\"image\";a:3:{s:5:\"count\";i:6;s:15:\"control_percent\";i:0;s:8:\"controls\";a:1:{s:7:\"content\";a:1:{s:13:\"section_image\";a:1:{s:5:\"image\";i:6;}}}}s:6:\"column\";a:3:{s:5:\"count\";i:6;s:15:\"control_percent\";i:1;s:8:\"controls\";a:2:{s:6:\"layout\";a:1:{s:6:\"layout\";a:3:{s:12:\"_inline_size\";i:6;s:19:\"_inline_size_tablet\";i:2;s:19:\"_inline_size_mobile\";i:4;}}s:8:\"advanced\";a:1:{s:16:\"section_advanced\";a:2:{s:6:\"margin\";i:1;s:13:\"margin_tablet\";i:1;}}}}s:7:\"divider\";a:3:{s:5:\"count\";i:4;s:15:\"control_percent\";i:2;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:15:\"section_divider\";a:1:{s:4:\"text\";i:4;}}s:5:\"style\";a:1:{s:21:\"section_divider_style\";a:3:{s:5:\"color\";i:4;s:3:\"gap\";i:4;s:6:\"weight\";i:2;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:2:{s:12:\"_css_classes\";i:2;s:7:\"_margin\";i:2;}}}}s:7:\"section\";a:3:{s:5:\"count\";i:3;s:15:\"control_percent\";i:1;s:8:\"controls\";a:2:{s:6:\"layout\";a:2:{s:14:\"section_layout\";a:2:{s:6:\"layout\";i:2;s:3:\"gap\";i:3;}s:17:\"section_structure\";a:1:{s:9:\"structure\";i:3;}}s:8:\"advanced\";a:1:{s:16:\"section_advanced\";a:2:{s:7:\"padding\";i:2;s:14:\"padding_mobile\";i:1;}}}}s:9:\"icon-list\";a:3:{s:5:\"count\";i:1;s:15:\"control_percent\";i:6;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:12:\"section_icon\";a:1:{s:9:\"icon_list\";i:1;}}s:5:\"style\";a:3:{s:17:\"section_icon_list\";a:1:{s:13:\"space_between\";i:1;}s:18:\"section_icon_style\";a:2:{s:10:\"icon_color\";i:1;s:9:\"icon_size\";i:1;}s:18:\"section_text_style\";a:8:{s:10:\"text_color\";i:1;s:16:\"text_color_hover\";i:1;s:11:\"text_indent\";i:1;s:26:\"icon_typography_typography\";i:1;s:27:\"icon_typography_font_family\";i:1;s:25:\"icon_typography_font_size\";i:1;s:27:\"icon_typography_font_weight\";i:1;s:30:\"icon_typography_text_transform\";i:1;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:1:{s:8:\"_padding\";i:1;}}}}s:8:\"icon-box\";a:3:{s:5:\"count\";i:3;s:15:\"control_percent\";i:9;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:12:\"section_icon\";a:6:{s:10:\"title_text\";i:3;s:16:\"description_text\";i:3;s:8:\"position\";i:3;s:10:\"title_size\";i:3;s:13:\"selected_icon\";i:3;s:4:\"link\";i:2;}}s:5:\"style\";a:2:{s:18:\"section_style_icon\";a:5:{s:13:\"primary_color\";i:3;s:9:\"icon_size\";i:3;s:6:\"rotate\";i:3;s:10:\"icon_space\";i:3;s:17:\"icon_space_mobile\";i:3;}s:21:\"section_style_content\";a:12:{s:18:\"title_bottom_space\";i:3;s:27:\"title_typography_typography\";i:3;s:26:\"title_typography_font_size\";i:3;s:28:\"title_typography_font_weight\";i:3;s:33:\"description_typography_typography\";i:3;s:32:\"description_typography_font_size\";i:3;s:34:\"description_typography_font_weight\";i:3;s:11:\"title_color\";i:3;s:28:\"title_typography_font_family\";i:3;s:17:\"description_color\";i:3;s:34:\"description_typography_font_family\";i:3;s:17:\"text_align_mobile\";i:3;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:2:{s:7:\"_margin\";i:3;s:14:\"_margin_mobile\";i:2;}}}}}'),(6793,2527,'_elementor_edit_mode','builder'),(6794,2527,'_elementor_template_type','wp-page'),(6795,2527,'_elementor_version','3.1.0'),(6796,2527,'_wp_page_template','default'),(6797,2527,'_elementor_data','[{\"id\":\"a1c825a\",\"elType\":\"section\",\"settings\":{\"structure\":\"20\"},\"elements\":[{\"id\":\"6caf512\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":74.1650000000000062527760746888816356658935546875},\"elements\":[{\"id\":\"0795fb8\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"d49cd0e\",\"elType\":\"widget\",\"settings\":{\"title\":\"Qu\'est-ce qu\'un plan au juste ?\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"f514b2b\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"c5c604e\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>Un business plan \\u00e9tablit la m\\u00e9thode pour g\\u00e9rer une activit\\u00e9 sp\\u00e9cifique pendant une p\\u00e9riode<br \\/>future d\\u00e9finie.<br \\/>L\'activit\\u00e9 sp\\u00e9cifique peut consister en la gestion d\'entreprise en ind\\u00e9pendant ou au sein d\'un<br \\/>grand conglom\\u00e9rat international. Elle peut faire r\\u00e9f\\u00e9rence \\u00e0 l\'ensemble de l\'entreprise ou \\u00e0 une<br \\/>seule d\'activit\\u00e9 de l\'entreprise ou une de ses divisions ; ou bien peut concerner une activit\\u00e9<br \\/>commerciale de l\'entreprise .<br \\/>la p\\u00e9riode future peut comprendre les 6premiers mois de la vie de l\'entreprise ; 5ans de la vie<br \\/>d\'un groupe bien \\u00e9tablit ou tout la dur\\u00e9e d\'un plan .<br \\/>un plan passe g\\u00e9n\\u00e9ralement en revue l\'\\u00e9tat d\'une organisation et \\u00e9tablit une strat\\u00e9gie<br \\/>commerciale pour environ 5ans avec un plan d\'exploitation plus d\\u00e9taill\\u00e9 et un budget pour<br \\/>l\'ann\\u00e9e suivante .<br \\/>la strat\\u00e9gie et la plan couvrent tous les secteurs de l\\u2019entreprise.<br \\/>les probl\\u00e8mes varient d\'une entreprise \\u00e0 une autre , mais concernent en g\\u00e9n\\u00e9ral la gestion ,le produit,le marketing et les ventes .<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"b68300f\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"8bc7d33\",\"elType\":\"widget\",\"settings\":{\"title\":\"Quel int\\u00e9r\\u00eat ?\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"4c72ba1\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"78bae46\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>On pense souvent que l\'objectif central d\'une entreprise est d\'optimiser les profits<br \\/>pourtant l\'optimisation des profits sur le court terme tuera probablement l\'entreprise sur le long<br \\/>terme ; \\u00e0 moins que les profits soient r\\u00e9investis sagement dans l\'am\\u00e9lioration et le ramplacement<br \\/>de l\'\\u00e9quipement .<br \\/>de plus les entreprises font face \\u00e0 une nouvelle s\\u00e9rie des probl\\u00e8mes ; comme la supression des<br \\/>frontieres nationales ; la d\\u00e9r\\u00e9glementation ; des communications de plus en plus rapide ; des<br \\/>progres technologique constants et la mondialisation des mouvements des capitaux . vous<br \\/>pouvez les ignorer sur le court terme mais pas \\u00e0 long terme .<br \\/>A pr\\u00e9sent , il devrait \\u00eatre clair que nous ne souscrivons pas au dogme selon lequel \'\' le monde<br \\/>change rapidement et que tout plan devient instantan\\u00e9ment obsol\\u00e8te , donc sans int\\u00e9ret \'\' c\'est<br \\/>au contraire ce changement rapide qui rend la planification essentielle .<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"62fc070\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"4bd6b77\",\"elType\":\"widget\",\"settings\":{\"title\":\"9 \\u00e9tapes pour le succ\\u00e8s du business plan \"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"15d8863\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"ea24a25\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong>1- d\\u00e9finissez l\'activit\\u00e9 de votre entreprise<\\/strong><br \\/><strong>2- d\\u00e9finissez le statut actuel de votre entreprise<\\/strong><br \\/><strong>3- d\\u00e9finissez le march\\u00e9, la concurrence et votre positionnement<\\/strong><br \\/><strong>4- mettez au point une strat\\u00e9gie pour atteindre les objectifs<\\/strong><br \\/><strong>5- identifiez les risques et les opportunit\\u00e9s<\\/strong><br \\/><strong>6-mettez au point une strat\\u00e9gie pour limiter les risques et exploiter les opportunit\\u00e9s<\\/strong><br \\/><strong>7-affinez les strat\\u00e9gies en les mettant sous forme d\'un plan de travail<\\/strong><br \\/><strong>8- pr\\u00e9voyez les d\\u00e9penses et les recettes que vous aurez en les mettant dasn un plan financier<\\/strong><br \\/><strong>9- r\\u00e9digez le de mani\\u00e8re pr\\u00e9cise<\\/strong><\\/p>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"2\",\"right\":\"12\",\"bottom\":\"12\",\"left\":\"24\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"177cb67\",\"elType\":\"widget\",\"settings\":{\"space\":{\"unit\":\"px\",\"size\":90,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"spacer\"}],\"isInner\":false},{\"id\":\"ddc56e6\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":25.57600000000000051159076974727213382720947265625,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"5721c34\",\"elType\":\"widget\",\"settings\":{\"space\":{\"unit\":\"px\",\"size\":63,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"a5aa34f\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"f9f8cd0\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"66171a7\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"46b4fbb\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"ce3d61d\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"3c5e876\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"9daa24d\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"2e0b4f1\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"b19b9a0\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"81d8823\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"4371aee\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"3c5229f\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"573d565\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"a69b299\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"7e3e231\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"6c2cd76\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"a504454\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"5a2f21f\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"0a2681e\",\"elType\":\"widget\",\"settings\":{\"title\":\"\"},\"elements\":[],\"widgetType\":\"heading\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"f2c4d65\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"c58dca9\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"04f7806\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"3622dd1\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"2293275\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"001b98f\",\"elType\":\"widget\",\"settings\":{\"title\":\"\"},\"elements\":[],\"widgetType\":\"heading\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"c0cf55c\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"89ef8e9\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"a0826fd\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"240dbc1\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"960fde2\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"8580406\",\"elType\":\"widget\",\"settings\":{\"title\":\"\"},\"elements\":[],\"widgetType\":\"heading\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"3dd7c05\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"11dd8d5\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"fb8b6fa\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false}]'),(6799,2528,'_elementor_edit_mode','builder'),(6800,2528,'_elementor_template_type','wp-page'),(6801,2528,'_elementor_version','3.1.0'),(6802,2528,'_wp_page_template','default'),(6803,2528,'_elementor_data','[{\"id\":\"a1c825a\",\"elType\":\"section\",\"settings\":{\"structure\":\"20\"},\"elements\":[{\"id\":\"6caf512\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":74.1650000000000062527760746888816356658935546875},\"elements\":[{\"id\":\"0795fb8\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"d49cd0e\",\"elType\":\"widget\",\"settings\":{\"title\":\"Qu\'est-ce qu\'un plan au juste ?\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"f514b2b\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"c5c604e\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>Un business plan \\u00e9tablit la m\\u00e9thode pour g\\u00e9rer une activit\\u00e9 sp\\u00e9cifique pendant une p\\u00e9riode<br \\/>future d\\u00e9finie.<br \\/>L\'activit\\u00e9 sp\\u00e9cifique peut consister en la gestion d\'entreprise en ind\\u00e9pendant ou au sein d\'un<br \\/>grand conglom\\u00e9rat international. Elle peut faire r\\u00e9f\\u00e9rence \\u00e0 l\'ensemble de l\'entreprise ou \\u00e0 une<br \\/>seule d\'activit\\u00e9 de l\'entreprise ou une de ses divisions ; ou bien peut concerner une activit\\u00e9<br \\/>commerciale de l\'entreprise .<br \\/>la p\\u00e9riode future peut comprendre les 6premiers mois de la vie de l\'entreprise ; 5ans de la vie<br \\/>d\'un groupe bien \\u00e9tablit ou tout la dur\\u00e9e d\'un plan .<br \\/>un plan passe g\\u00e9n\\u00e9ralement en revue l\'\\u00e9tat d\'une organisation et \\u00e9tablit une strat\\u00e9gie<br \\/>commerciale pour environ 5ans avec un plan d\'exploitation plus d\\u00e9taill\\u00e9 et un budget pour<br \\/>l\'ann\\u00e9e suivante .<br \\/>la strat\\u00e9gie et la plan couvrent tous les secteurs de l\\u2019entreprise.<br \\/>les probl\\u00e8mes varient d\'une entreprise \\u00e0 une autre , mais concernent en g\\u00e9n\\u00e9ral la gestion ,le produit,le marketing et les ventes .<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"b68300f\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"8bc7d33\",\"elType\":\"widget\",\"settings\":{\"title\":\"Quel int\\u00e9r\\u00eat ?\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"4c72ba1\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"78bae46\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>On pense souvent que l\'objectif central d\'une entreprise est d\'optimiser les profits<br \\/>pourtant l\'optimisation des profits sur le court terme tuera probablement l\'entreprise sur le long<br \\/>terme ; \\u00e0 moins que les profits soient r\\u00e9investis sagement dans l\'am\\u00e9lioration et le ramplacement<br \\/>de l\'\\u00e9quipement .<br \\/>de plus les entreprises font face \\u00e0 une nouvelle s\\u00e9rie des probl\\u00e8mes ; comme la supression des<br \\/>frontieres nationales ; la d\\u00e9r\\u00e9glementation ; des communications de plus en plus rapide ; des<br \\/>progres technologique constants et la mondialisation des mouvements des capitaux . vous<br \\/>pouvez les ignorer sur le court terme mais pas \\u00e0 long terme .<br \\/>A pr\\u00e9sent , il devrait \\u00eatre clair que nous ne souscrivons pas au dogme selon lequel \'\' le monde<br \\/>change rapidement et que tout plan devient instantan\\u00e9ment obsol\\u00e8te , donc sans int\\u00e9ret \'\' c\'est<br \\/>au contraire ce changement rapide qui rend la planification essentielle .<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"62fc070\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"4bd6b77\",\"elType\":\"widget\",\"settings\":{\"title\":\"9 \\u00e9tapes pour le succ\\u00e8s du business plan \"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"15d8863\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"ea24a25\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong>1- d\\u00e9finissez l\'activit\\u00e9 de votre entreprise<\\/strong><br \\/><strong>2- d\\u00e9finissez le statut actuel de votre entreprise<\\/strong><br \\/><strong>3- d\\u00e9finissez le march\\u00e9, la concurrence et votre positionnement<\\/strong><br \\/><strong>4- mettez au point une strat\\u00e9gie pour atteindre les objectifs<\\/strong><br \\/><strong>5- identifiez les risques et les opportunit\\u00e9s<\\/strong><br \\/><strong>6-mettez au point une strat\\u00e9gie pour limiter les risques et exploiter les opportunit\\u00e9s<\\/strong><br \\/><strong>7-affinez les strat\\u00e9gies en les mettant sous forme d\'un plan de travail<\\/strong><br \\/><strong>8- pr\\u00e9voyez les d\\u00e9penses et les recettes que vous aurez en les mettant dasn un plan financier<\\/strong><br \\/><strong>9- r\\u00e9digez le de mani\\u00e8re pr\\u00e9cise<\\/strong><\\/p>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"2\",\"right\":\"12\",\"bottom\":\"12\",\"left\":\"24\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"177cb67\",\"elType\":\"widget\",\"settings\":{\"space\":{\"unit\":\"px\",\"size\":90,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"spacer\"}],\"isInner\":false},{\"id\":\"ddc56e6\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":25.57600000000000051159076974727213382720947265625,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"5721c34\",\"elType\":\"widget\",\"settings\":{\"space\":{\"unit\":\"px\",\"size\":63,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"a5aa34f\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"f9f8cd0\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"66171a7\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"46b4fbb\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"ce3d61d\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"3c5e876\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"9daa24d\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"2e0b4f1\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"b19b9a0\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"81d8823\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"4371aee\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"3c5229f\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"573d565\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"a69b299\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"7e3e231\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"6c2cd76\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"a504454\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"5a2f21f\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"0a2681e\",\"elType\":\"widget\",\"settings\":{\"title\":\"\"},\"elements\":[],\"widgetType\":\"heading\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"f2c4d65\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"c58dca9\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"04f7806\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"3622dd1\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"2293275\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"001b98f\",\"elType\":\"widget\",\"settings\":{\"title\":\"\"},\"elements\":[],\"widgetType\":\"heading\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"c0cf55c\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"89ef8e9\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"a0826fd\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"240dbc1\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"960fde2\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"8580406\",\"elType\":\"widget\",\"settings\":{\"title\":\"\"},\"elements\":[],\"widgetType\":\"heading\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"3dd7c05\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"11dd8d5\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"fb8b6fa\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false}]'),(6805,2529,'_elementor_edit_mode','builder'),(6806,2529,'_elementor_template_type','wp-page'),(6807,2529,'_elementor_version','3.1.0'),(6808,2529,'_wp_page_template','default'),(6809,2529,'_elementor_data','[{\"id\":\"a1c825a\",\"elType\":\"section\",\"settings\":{\"structure\":\"20\"},\"elements\":[{\"id\":\"6caf512\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":74.165,\"margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"14\",\"isLinked\":false}},\"elements\":[{\"id\":\"0795fb8\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"d49cd0e\",\"elType\":\"widget\",\"settings\":{\"title\":\"Qu\'est-ce qu\'un plan au juste ?\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"f514b2b\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"c5c604e\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>Un business plan \\u00e9tablit la m\\u00e9thode pour g\\u00e9rer une activit\\u00e9 sp\\u00e9cifique pendant une p\\u00e9riode<br \\/>future d\\u00e9finie.<br \\/>L\'activit\\u00e9 sp\\u00e9cifique peut consister en la gestion d\'entreprise en ind\\u00e9pendant ou au sein d\'un<br \\/>grand conglom\\u00e9rat international. Elle peut faire r\\u00e9f\\u00e9rence \\u00e0 l\'ensemble de l\'entreprise ou \\u00e0 une<br \\/>seule d\'activit\\u00e9 de l\'entreprise ou une de ses divisions ; ou bien peut concerner une activit\\u00e9<br \\/>commerciale de l\'entreprise .<br \\/>la p\\u00e9riode future peut comprendre les 6premiers mois de la vie de l\'entreprise ; 5ans de la vie<br \\/>d\'un groupe bien \\u00e9tablit ou tout la dur\\u00e9e d\'un plan .<br \\/>un plan passe g\\u00e9n\\u00e9ralement en revue l\'\\u00e9tat d\'une organisation et \\u00e9tablit une strat\\u00e9gie<br \\/>commerciale pour environ 5ans avec un plan d\'exploitation plus d\\u00e9taill\\u00e9 et un budget pour<br \\/>l\'ann\\u00e9e suivante .<br \\/>la strat\\u00e9gie et la plan couvrent tous les secteurs de l\\u2019entreprise.<br \\/>les probl\\u00e8mes varient d\'une entreprise \\u00e0 une autre , mais concernent en g\\u00e9n\\u00e9ral la gestion ,le produit,le marketing et les ventes .<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"b68300f\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"8bc7d33\",\"elType\":\"widget\",\"settings\":{\"title\":\"Quel int\\u00e9r\\u00eat ?\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"4c72ba1\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"78bae46\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p>On pense souvent que l\'objectif central d\'une entreprise est d\'optimiser les profits<br \\/>pourtant l\'optimisation des profits sur le court terme tuera probablement l\'entreprise sur le long<br \\/>terme ; \\u00e0 moins que les profits soient r\\u00e9investis sagement dans l\'am\\u00e9lioration et le ramplacement<br \\/>de l\'\\u00e9quipement .<br \\/>de plus les entreprises font face \\u00e0 une nouvelle s\\u00e9rie des probl\\u00e8mes ; comme la supression des<br \\/>frontieres nationales ; la d\\u00e9r\\u00e9glementation ; des communications de plus en plus rapide ; des<br \\/>progres technologique constants et la mondialisation des mouvements des capitaux . vous<br \\/>pouvez les ignorer sur le court terme mais pas \\u00e0 long terme .<br \\/>A pr\\u00e9sent , il devrait \\u00eatre clair que nous ne souscrivons pas au dogme selon lequel \'\' le monde<br \\/>change rapidement et que tout plan devient instantan\\u00e9ment obsol\\u00e8te , donc sans int\\u00e9ret \'\' c\'est<br \\/>au contraire ce changement rapide qui rend la planification essentielle .<\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"62fc070\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"4bd6b77\",\"elType\":\"widget\",\"settings\":{\"title\":\"9 \\u00e9tapes pour le succ\\u00e8s du business plan \"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"15d8863\",\"elType\":\"widget\",\"settings\":[],\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"ea24a25\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong>1- d\\u00e9finissez l\'activit\\u00e9 de votre entreprise<\\/strong><br \\/><strong>2- d\\u00e9finissez le statut actuel de votre entreprise<\\/strong><br \\/><strong>3- d\\u00e9finissez le march\\u00e9, la concurrence et votre positionnement<\\/strong><br \\/><strong>4- mettez au point une strat\\u00e9gie pour atteindre les objectifs<\\/strong><br \\/><strong>5- identifiez les risques et les opportunit\\u00e9s<\\/strong><br \\/><strong>6-mettez au point une strat\\u00e9gie pour limiter les risques et exploiter les opportunit\\u00e9s<\\/strong><br \\/><strong>7-affinez les strat\\u00e9gies en les mettant sous forme d\'un plan de travail<\\/strong><br \\/><strong>8- pr\\u00e9voyez les d\\u00e9penses et les recettes que vous aurez en les mettant dasn un plan financier<\\/strong><br \\/><strong>9- r\\u00e9digez le de mani\\u00e8re pr\\u00e9cise<\\/strong><\\/p>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"2\",\"right\":\"12\",\"bottom\":\"12\",\"left\":\"24\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"177cb67\",\"elType\":\"widget\",\"settings\":{\"space\":{\"unit\":\"px\",\"size\":90,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"spacer\"}],\"isInner\":false},{\"id\":\"ddc56e6\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":25.576,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"5721c34\",\"elType\":\"widget\",\"settings\":{\"space\":{\"unit\":\"px\",\"size\":63,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"a5aa34f\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"f9f8cd0\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"66171a7\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"46b4fbb\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"ce3d61d\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"3c5e876\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"9daa24d\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"2e0b4f1\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"b19b9a0\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"81d8823\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"4371aee\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"3c5229f\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"573d565\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"a69b299\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"7e3e231\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36 GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"6c2cd76\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"a504454\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"5a2f21f\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"0a2681e\",\"elType\":\"widget\",\"settings\":{\"title\":\"\"},\"elements\":[],\"widgetType\":\"heading\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"f2c4d65\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"c58dca9\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"04f7806\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"3622dd1\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"2293275\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"001b98f\",\"elType\":\"widget\",\"settings\":{\"title\":\"\"},\"elements\":[],\"widgetType\":\"heading\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"c0cf55c\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"89ef8e9\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"a0826fd\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"240dbc1\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"960fde2\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"8580406\",\"elType\":\"widget\",\"settings\":{\"title\":\"\"},\"elements\":[],\"widgetType\":\"heading\"}],\"isInner\":false}],\"isInner\":false},{\"id\":\"3dd7c05\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"11dd8d5\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"fb8b6fa\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false}]');
INSERT INTO `wp_postmeta` VALUES (6811,2163,'_elementor_controls_usage','a:8:{s:6:\"spacer\";a:3:{s:5:\"count\";i:8;s:15:\"control_percent\";i:1;s:8:\"controls\";a:1:{s:7:\"content\";a:1:{s:14:\"section_spacer\";a:1:{s:5:\"space\";i:2;}}}}s:7:\"heading\";a:3:{s:5:\"count\";i:8;s:15:\"control_percent\";i:0;s:8:\"controls\";a:1:{s:7:\"content\";a:1:{s:13:\"section_title\";a:2:{s:5:\"title\";i:8;s:11:\"header_size\";i:2;}}}}s:11:\"text-editor\";a:3:{s:5:\"count\";i:6;s:15:\"control_percent\";i:0;s:8:\"controls\";a:2:{s:7:\"content\";a:1:{s:14:\"section_editor\";a:1:{s:6:\"editor\";i:6;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:2:{s:7:\"_margin\";i:1;s:8:\"_padding\";i:1;}}}}s:6:\"column\";a:3:{s:5:\"count\";i:12;s:15:\"control_percent\";i:0;s:8:\"controls\";a:2:{s:6:\"layout\";a:1:{s:6:\"layout\";a:3:{s:12:\"_inline_size\";i:12;s:19:\"_inline_size_mobile\";i:4;s:19:\"_inline_size_tablet\";i:1;}}s:8:\"advanced\";a:1:{s:16:\"section_advanced\";a:2:{s:6:\"margin\";i:1;s:13:\"margin_tablet\";i:1;}}}}s:7:\"divider\";a:3:{s:5:\"count\";i:4;s:15:\"control_percent\";i:2;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:15:\"section_divider\";a:1:{s:4:\"text\";i:4;}}s:5:\"style\";a:1:{s:21:\"section_divider_style\";a:3:{s:5:\"color\";i:4;s:3:\"gap\";i:4;s:6:\"weight\";i:2;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:2:{s:12:\"_css_classes\";i:2;s:7:\"_margin\";i:2;}}}}s:7:\"section\";a:3:{s:5:\"count\";i:9;s:15:\"control_percent\";i:0;s:8:\"controls\";a:2:{s:6:\"layout\";a:2:{s:14:\"section_layout\";a:2:{s:6:\"layout\";i:2;s:3:\"gap\";i:2;}s:17:\"section_structure\";a:1:{s:9:\"structure\";i:3;}}s:8:\"advanced\";a:1:{s:16:\"section_advanced\";a:1:{s:7:\"padding\";i:1;}}}}s:9:\"icon-list\";a:3:{s:5:\"count\";i:1;s:15:\"control_percent\";i:6;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:12:\"section_icon\";a:1:{s:9:\"icon_list\";i:1;}}s:5:\"style\";a:3:{s:17:\"section_icon_list\";a:1:{s:13:\"space_between\";i:1;}s:18:\"section_icon_style\";a:2:{s:10:\"icon_color\";i:1;s:9:\"icon_size\";i:1;}s:18:\"section_text_style\";a:8:{s:10:\"text_color\";i:1;s:16:\"text_color_hover\";i:1;s:11:\"text_indent\";i:1;s:26:\"icon_typography_typography\";i:1;s:27:\"icon_typography_font_family\";i:1;s:25:\"icon_typography_font_size\";i:1;s:27:\"icon_typography_font_weight\";i:1;s:30:\"icon_typography_text_transform\";i:1;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:1:{s:8:\"_padding\";i:1;}}}}s:8:\"icon-box\";a:3:{s:5:\"count\";i:3;s:15:\"control_percent\";i:9;s:8:\"controls\";a:3:{s:7:\"content\";a:1:{s:12:\"section_icon\";a:6:{s:10:\"title_text\";i:3;s:16:\"description_text\";i:3;s:8:\"position\";i:3;s:10:\"title_size\";i:3;s:13:\"selected_icon\";i:3;s:4:\"link\";i:2;}}s:5:\"style\";a:2:{s:18:\"section_style_icon\";a:5:{s:13:\"primary_color\";i:3;s:9:\"icon_size\";i:3;s:6:\"rotate\";i:3;s:10:\"icon_space\";i:3;s:17:\"icon_space_mobile\";i:3;}s:21:\"section_style_content\";a:12:{s:18:\"title_bottom_space\";i:3;s:27:\"title_typography_typography\";i:3;s:26:\"title_typography_font_size\";i:3;s:28:\"title_typography_font_weight\";i:3;s:33:\"description_typography_typography\";i:3;s:32:\"description_typography_font_size\";i:3;s:34:\"description_typography_font_weight\";i:3;s:11:\"title_color\";i:3;s:28:\"title_typography_font_family\";i:3;s:17:\"description_color\";i:3;s:34:\"description_typography_font_family\";i:3;s:17:\"text_align_mobile\";i:3;}}s:8:\"advanced\";a:1:{s:14:\"_section_style\";a:2:{s:7:\"_margin\";i:3;s:14:\"_margin_mobile\";i:2;}}}}}'),(6815,2530,'_edit_lock','1666575014:2'),(6816,2530,'_edit_last','1'),(6817,2530,'page_layout','full-content'),(6818,2530,'pheader_switch','1'),(6819,2530,'is_trans','default'),(6820,2530,'_elementor_edit_mode','builder'),(6821,2530,'_elementor_template_type','wp-page'),(6822,2530,'_elementor_version','3.1.4'),(6823,2532,'_wp_attached_file','2021/04/chart.png'),(6824,2532,'_wp_attachment_metadata','a:5:{s:5:\"width\";i:365;s:6:\"height\";i:245;s:4:\"file\";s:17:\"2021/04/chart.png\";s:5:\"sizes\";a:2:{s:6:\"medium\";a:4:{s:4:\"file\";s:17:\"chart-300x201.png\";s:5:\"width\";i:300;s:6:\"height\";i:201;s:9:\"mime-type\";s:9:\"image/png\";}s:9:\"thumbnail\";a:4:{s:4:\"file\";s:17:\"chart-150x150.png\";s:5:\"width\";i:150;s:6:\"height\";i:150;s:9:\"mime-type\";s:9:\"image/png\";}}s:10:\"image_meta\";a:12:{s:8:\"aperture\";s:1:\"0\";s:6:\"credit\";s:0:\"\";s:6:\"camera\";s:0:\"\";s:7:\"caption\";s:0:\"\";s:17:\"created_timestamp\";s:1:\"0\";s:9:\"copyright\";s:0:\"\";s:12:\"focal_length\";s:1:\"0\";s:3:\"iso\";s:1:\"0\";s:13:\"shutter_speed\";s:1:\"0\";s:5:\"title\";s:0:\"\";s:11:\"orientation\";s:1:\"0\";s:8:\"keywords\";a:0:{}}}'),(6825,2533,'_elementor_edit_mode','builder'),(6826,2533,'_elementor_template_type','wp-page'),(6827,2533,'_elementor_version','3.1.4'),(6828,2534,'_elementor_edit_mode','builder'),(6829,2534,'_elementor_template_type','wp-page'),(6830,2534,'_elementor_version','3.1.4'),(6831,2530,'_wp_page_template','default'),(6832,2530,'_elementor_data','[{\"id\":\"eab8b53\",\"elType\":\"section\",\"settings\":{\"structure\":\"20\"},\"elements\":[{\"id\":\"14f79c5\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":76.249},\"elements\":[{\"id\":\"3f85318\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"14\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"},{\"id\":\"f2e3bfa\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/04\\/chart.png\",\"id\":2532},\"width\":{\"unit\":\"%\",\"size\":66,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"8\",\"right\":\"8\",\"bottom\":\"8\",\"left\":\"8\",\"isLinked\":true},\"_padding\":{\"unit\":\"px\",\"top\":\"-5\",\"right\":\"-5\",\"bottom\":\"-5\",\"left\":\"-5\",\"isLinked\":true}},\"elements\":[],\"widgetType\":\"image\"},{\"id\":\"92d1c91\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p><strong>MESURES D\\u2019ENCOURAGEMENT<\\/strong><\\/p><p>Confront\\u00e9 \\u00e0 des \\u00e9quilibres financiers et \\u00e9conomiques \\u00e0 la fin des ann\\u00e9es soixante-dix et au d\\u00e9but des ann\\u00e9es quatre-vingt, le Maroc a mis en \\u0153uvre et r\\u00e9ussi un vaste programme d\\u2019ajustement structurel (PAS).<br \\/>Ce dernier devait aboutir \\u00e0 un solide ancrage de l\\u2019\\u00e9conomie marocaine \\u00e0 l\\u2019\\u00e9conomie internationale en favorisant l\\u2019\\u00e9closion et la promotion de nouvelles structures \\u00e9conomiques, r\\u00e9glementaires et institutionnelles dont la plus retentissante est la charte d\\u2019investissement.<\\/p><p><strong>LA CHARTE D\\u2019INVESTISSEMENT<\\/strong><\\/p><p>L\\u2019adoption d\\u2019une charte d\\u2019investissement est de nature \\u00e0 g\\u00e9n\\u00e9raliser les mesures d\\u2019encouragement \\u00e0 l\\u2019investissement en introduisant une certaine neutralit\\u00e9 fiscale intersectorielle. Consacrant la libert\\u00e9 d\\u2019investir, cette charte vise \\u00e0 promouvoir les opportunit\\u00e9s d\\u2019investissement au Maroc et \\u00e0 d\\u00e9velopper la dynamique de l\\u2019entreprise\\u00a0; elle accorde, de fa\\u00e7on unanime, un encha\\u00eenement d\\u2019avantages fiscaux et douaniers qu\\u2019on peut pr\\u00e9senter bri\\u00e8vement comme suit\\u00a0:<\\/p><p><strong>Avantages li\\u00e9s \\u00e0 la phase de cr\\u00e9ation<\\/strong><\\/p><ul><li>Les droits d\\u2019enregistrement<\\/li><\\/ul><p>\\u2013 Application d\\u2019un taux de 4% (au lieu de 3%) pour les actes d\\u2019acquisition de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019op\\u00e9ration de lotissement et construction et de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019un projet d\\u2019investissement ;<\\/p><p>\\u2013 Application d\\u2019un taux r\\u00e9duit de 1% \\u00a0pour les droits d\\u2019apport en soci\\u00e9t\\u00e9s \\u00e0 l\\u2019occasion de la constitution ou de l\\u2019augmentation du capital. Le dit droit est fix\\u00e9 \\u00e0 1.000 DH (mille dirhams) si le capital souscrit ne d\\u00e9passe pas 500.000 DH.<\\/p><ul><li>Les droits de douane<\\/li><\\/ul><p>Les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages ainsi que leurs parties, pi\\u00e8ces d\\u00e9tach\\u00e9es et accessoires, consid\\u00e9r\\u00e9s comme n\\u00e9cessaires \\u00e0 la promotion et au d\\u00e9veloppement de l\\u2019investissement sont passibles d\\u2019un droit d\\u2019importation \\u00e0 un taux minimum de 2,5% ad valorem ou \\u00e0 un taux maximum de 10% ad valorem. (Selon les dispositions de l\\u2019article 3 de la loi-cadre n\\u00b0 18-95 formant charte de l\\u2019investissement)<\\/p><ul><li>La taxe sur la valeur ajout\\u00e9e<\\/li><\\/ul><p>Exon\\u00e9ration ou remboursement dans la limite de 36 mois \\u00e0 compter du d\\u00e9but d\\u2019activit\\u00e9 pour les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages acquis localement ou import\\u00e9s n\\u00e9cessaires \\u00e0 la r\\u00e9alisation des projets d\\u2019investissement portant sur un montant sup\\u00e9rieur \\u00e0 200.000.000,00 de dirhams dans le cadre d\\u2019une convention conclue avec l\\u2019Etat<\\/p><ul><li>La taxe professionnelle (anciennement Patente)<\\/li><\\/ul><p>\\u2013 Suppression de la taxe variable\\u00a0;<\\/p><p>\\u2013 Exon\\u00e9ration pendant les 5 premi\\u00e8res ann\\u00e9es d\\u2019exploitation pour toute personne physique ou morale exer\\u00e7ant une activit\\u00e9 professionnelle, industrielle ou commerciale. L\\u2019exon\\u00e9ration pr\\u00e9cit\\u00e9e s\\u2019applique \\u00e9galement, pour la m\\u00eame dur\\u00e9e aux terrains, constructions de toute nature, additions de constructions, mat\\u00e9riels et outillages neufs acquis en cours d\\u2019exploitation, directement ou par voie de cr\\u00e9dit-bail.<\\/p><p><strong>INDICATIONS LI\\u00c9ES \\u00c0 LA PHASE D\\u2019EXPLOITATION<\\/strong><\\/p><ul><li>Imp\\u00f4t sur les soci\\u00e9t\\u00e9s et imp\\u00f4t sur le revenu<\\/li><\\/ul><p>La charte de l\\u2019investissement octroie un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel\\u00a0:<\\/p><p>\\u2013 Pour les entreprises exportatrices de produits et services Exon\\u00e9ration totale pendant 5 ans \\u2013 Taux r\\u00e9duit de 17,5% au del\\u00e0 des 5 ans\\u00a0;<\\/p><p>\\u2013 Pour les entreprises artisanales dont la production est r\\u00e9sultat d\\u2019un travail essentiellement manuel et pour les entreprises qui s\\u2019implantaient dans les pr\\u00e9fectures ou provinces dont le niveau d\\u2019activit\\u00e9 \\u00e9conomique exige un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel : Taux r\\u00e9duit de 17,5% de l\\u2019IS ou de l\\u2019IR<\\/p><ul><li>Amortissements d\\u00e9gressifs<\\/li><\\/ul><p>\\u2013 Application des amortissements d\\u00e9gressifs pour les biens d\\u2019\\u00e9quipements.<\\/p><p><strong>AVANTAGES ADDITIONNELS<\\/strong><\\/p><ul><li>Prise en charge par l\\u2019Etat de certaines d\\u00e9penses<\\/li><\\/ul><p>Peuvent b\\u00e9n\\u00e9ficier :<\\/p><p>\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses relatives \\u00e0 l\\u2019acquisition du terrain n\\u00e9cessaire \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de ce terrain ;<\\/p><p>\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses d\\u2019infrastructures externes n\\u00e9cessaires \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 5% du montant global du programme d\\u2019investissement ;<\\/p><p>\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux frais de la formation professionnelle pr\\u00e9vue dans le programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de cette formation, les entreprises dont le programme d\\u2019investissement r\\u00e9pond \\u00e0 l\\u2019un ou \\u00e0 plusieurs des crit\\u00e8res suivants :<\\/p><ul><li>\\u00eatre d\\u2019un montant \\u00e9gal ou sup\\u00e9rieur \\u00e0 200 M DH ;<\\/li><li>cr\\u00e9er un nombre d\\u2019emplois stables \\u00e9gal ou sup\\u00e9rieur \\u00e0 250 ;<\\/li><li>\\u00eatre r\\u00e9alis\\u00e9 dans l\\u2019une des provinces ou pr\\u00e9fectures \\u00e9num\\u00e9r\\u00e9es dans la liste reprise en fin de page ;<\\/li><li>assurer un transfert de technologie ;<\\/li><li>contribuer \\u00e0 la protection de l\\u2019environnement.<\\/li><\\/ul><p>Les avantages pr\\u00e9vus par le pr\\u00e9sent article peuvent \\u00eatre cumul\\u00e9s sans toutefois que la participation totale de l\\u2019Etat d\\u00e9passe 5% du montant global du programme d\\u2019investissement.<\\/p><p>Toutefois dans le cas o\\u00f9 le projet d\\u2019investissement est pr\\u00e9vu dans une zone suburbaine ou rurale, cette participation de l\\u2019Etat peut atteindre 10% du montant global du programme d\\u2019investissement.<\\/p><ul><li>Mesures d\\u2019ordre administratif et foncier<\\/li><\\/ul><p>Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Fonds de promotion des investissements\\u00a0\\u00bb pour comptabiliser les op\\u00e9rations aff\\u00e9rentes \\u00e0 la prise en charge par l\\u2019Etat du co\\u00fbt des avantages accord\\u00e9s aux investisseurs dans le cadre du r\\u00e9gime des contrats d\\u2019investissement ainsi qu\\u2019aux d\\u00e9penses n\\u00e9cessit\\u00e9s par la promotion des investissements.<\\/p><p>Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Organe Administratif\\u00a0\\u00bb charg\\u00e9 de l\\u2019accueil, de l\\u2019orientation, de l\\u2019information et de l\\u2019assistance des investisseurs ainsi que la promotion des investissements.<\\/p><p>Construction d\\u2019une \\u00a0\\u00bb R\\u00e9serve Fonci\\u00e8re \\u00a0\\u00bb destin\\u00e9e \\u00e0 la r\\u00e9alisation de projets d\\u2019investissement et la d\\u00e9finition de la participation de l\\u2019Etat \\u00e0 l\\u2019acquisition et \\u00e0 l\\u2019\\u00e9quipement des terrains n\\u00e9cessaires \\u00e0 l\\u2019investissement.<\\/p><p>Ce nouveau contexte l\\u00e9gal relatif \\u00e0 l\\u2019investissement a induit un nouveau r\\u00e9gime pour les investissements \\u00e9trangers.<\\/p><p>Liste des provinces et pr\\u00e9fectures qui b\\u00e9n\\u00e9ficient de l\\u2019encouragement \\u00e0 l\\u2019investissement :<\\/p><p>\\u2013 Al Hoceima ; Berkane ; Boujdour ; Chefchaouen ; Es-Semara ; Guelmim ; La\\u00e2youne ; Larache ;<\\/p><p>\\u2013 Nador ; Oued-Ed-Dahab ; Oujda-Angad ; Tanger-Assilah ; Fahs-Bni-Makada ; Tan-Tan ;<\\/p><p><span style=\\\"font-weight: var( --e-global-typography-text-font-weight );\\\">\\u2013\\u00a0Taounate ; Taourirt ; Tata ; Taza ; T\\u00e9touan.<\\/span><\\/p>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"16\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false},{\"id\":\"8302a1d\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":23.596,\"_inline_size_tablet\":100,\"margin_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"50\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"62f3b52\",\"elType\":\"widget\",\"settings\":{\"space\":{\"unit\":\"px\",\"size\":132,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"spacer\"},{\"id\":\"ec052c1\",\"elType\":\"widget\",\"settings\":{\"title\":\"Services\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"4e45fd8\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\"},\"elements\":[{\"id\":\"fd227eb\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"97e5e44\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"bd887fa\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"1af5d06\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"272dd50\",\"elType\":\"widget\",\"settings\":{\"icon_list\":[{\"text\":\"Consulting\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"c162572\"},{\"text\":\"Cr\\u00e9ation d\'entreprise\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"b64d52f\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/organizational-audit\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Comptabilit\\u00e9\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"884375d\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/business-consulting\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Audit\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"2f35702\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/project-management\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"Diagnostic\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"6aee619\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/support-function\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}},{\"text\":\"finance \",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/black-circle.svg\",\"id\":782},\"library\":\"svg\"},\"_id\":\"cd97531\",\"link\":{\"url\":\"http:\\/\\/wpdemo.archiwp.com\\/maxbizz\\/our-services\\/finance-planning\\/\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"}}],\"space_between\":{\"unit\":\"px\",\"size\":15,\"sizes\":[]},\"icon_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":6,\"sizes\":[]},\"text_color\":\"#1B1D21\",\"text_color_hover\":\"#4B83FC\",\"text_indent\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"icon_typography_typography\":\"custom\",\"icon_typography_font_family\":\"Inter\",\"icon_typography_font_size\":{\"unit\":\"px\",\"size\":13,\"sizes\":[]},\"icon_typography_font_weight\":\"600\",\"icon_typography_text_transform\":\"uppercase\",\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-list\"},{\"id\":\"d11337d\",\"elType\":\"widget\",\"settings\":{\"title\":\"Contacts\",\"header_size\":\"h5\"},\"elements\":[],\"widgetType\":\"heading\"},{\"id\":\"a03906a\",\"elType\":\"section\",\"settings\":{\"layout\":\"full_width\",\"gap\":\"no\",\"structure\":\"20\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"5\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[{\"id\":\"6c23e83\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":78,\"_inline_size_mobile\":78},\"elements\":[{\"id\":\"53c3eb3\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#00000026\",\"gap\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"_css_classes\":\"widget-title\"},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true},{\"id\":\"f1f45b9\",\"elType\":\"column\",\"settings\":{\"_column_size\":50,\"_inline_size\":22,\"_inline_size_mobile\":22},\"elements\":[{\"id\":\"3a47ef3\",\"elType\":\"widget\",\"settings\":{\"text\":\"Divider\",\"color\":\"#4B83FC\",\"weight\":{\"unit\":\"px\",\"size\":3,\"sizes\":[]},\"gap\":{\"unit\":\"px\",\"size\":21,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"17\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"divider\"}],\"isInner\":true}],\"isInner\":true},{\"id\":\"179ffbb\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"ADVAL MAROC\",\"description_text\":\"28, All\\u00e9e de Pers\\u00e9e Tonton-Ville - Casablanca - Maroc\\n\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/pin.svg\",\"id\":347},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"b6ad013\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Avez-vous des questions?\",\"description_text\":\"TEL : 00 212 522 86 34 36\\n GSM : 00 212 6 66 67 97 79\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/call.svg\",\"id\":345},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"16\",\"left\":\"0\",\"isLinked\":false},\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"tel:+1-800-456-478-23\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin_mobile\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"30\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"},{\"id\":\"2cd56d1\",\"elType\":\"widget\",\"settings\":{\"title_text\":\"Email\",\"description_text\":\"contact@Advalmaroc.com\\npgcparis@gmail.com\",\"position\":\"left\",\"title_size\":\"h6\",\"primary_color\":\"#4B83FC\",\"icon_size\":{\"unit\":\"px\",\"size\":18,\"sizes\":[]},\"rotate\":{\"unit\":\"deg\",\"size\":\"\",\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"title_typography_typography\":\"custom\",\"title_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"title_typography_font_weight\":\"600\",\"description_typography_typography\":\"custom\",\"description_typography_font_size\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"description_typography_font_weight\":\"400\",\"selected_icon\":{\"value\":{\"url\":\"https:\\/\\/maxbizz.s3.amazonaws.com\\/images\\/send.svg\",\"id\":374},\"library\":\"svg\"},\"title_color\":\"#1B1D21\",\"title_typography_font_family\":\"Inter\",\"description_color\":\"#5F5F5F\",\"description_typography_font_family\":\"Open Sans\",\"icon_space\":{\"unit\":\"px\",\"size\":20,\"sizes\":[]},\"text_align_mobile\":\"left\",\"link\":{\"url\":\"mailto:maxbizz@mail.com\",\"is_external\":\"\",\"nofollow\":\"\",\"custom_attributes\":\"\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"40\",\"left\":\"0\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":false}],\"isInner\":false}]'),(6833,2535,'_elementor_edit_mode','builder'),(6834,2535,'_elementor_template_type','wp-page'),(6835,2535,'_elementor_version','3.1.4'),(6836,2535,'_wp_page_template','default'),(6837,2535,'_elementor_data','[{\"id\":\"475e3e7\",\"elType\":\"section\",\"settings\":{\"structure\":\"22\"},\"elements\":[{\"id\":\"1995e8f\",\"elType\":\"column\",\"settings\":{\"_column_size\":66,\"_inline_size\":null},\"elements\":[{\"id\":\"f2e3bfa\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/04\\/chart.png\",\"id\":2532}},\"elements\":[],\"widgetType\":\"image\"}],\"isInner\":false},{\"id\":\"3dba56c\",\"elType\":\"column\",\"settings\":{\"_column_size\":33,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"a7687f9\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"d5aba4b\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"eab8b53\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"14f79c5\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"3f85318\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 22.5pt; mso-outline-level: 3; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 18.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #36444e; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">MESURES D\\u2019ENCOURAGEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Confront\\u00e9 \\u00e0 des \\u00e9quilibres financiers et \\u00e9conomiques \\u00e0 la fin des ann\\u00e9es soixante-dix et au d\\u00e9but des ann\\u00e9es quatre-vingt, le Maroc a mis en \\u0153uvre et r\\u00e9ussi un vaste programme d\\u2019ajustement structurel (PAS).<\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #616161; mso-fareast-language: FR;\\\"><br \\/><\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce dernier devait aboutir \\u00e0 un solide ancrage de l\\u2019\\u00e9conomie marocaine \\u00e0 l\\u2019\\u00e9conomie internationale en favorisant l\\u2019\\u00e9closion et la promotion de nouvelles structures \\u00e9conomiques, r\\u00e9glementaires et institutionnelles dont la plus retentissante est la charte d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 4; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 13.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">LA CHARTE D\\u2019INVESTISSEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">L\\u2019adoption d\\u2019une charte d\\u2019investissement est de nature \\u00e0 g\\u00e9n\\u00e9raliser les mesures d\\u2019encouragement \\u00e0 l\\u2019investissement en introduisant une certaine neutralit\\u00e9 fiscale intersectorielle. Consacrant la libert\\u00e9 d\\u2019investir, cette charte vise \\u00e0 promouvoir les opportunit\\u00e9s d\\u2019investissement au Maroc et \\u00e0 d\\u00e9velopper la dynamique de l\\u2019entreprise\\u00a0; elle accorde, de fa\\u00e7on unanime, un encha\\u00eenement d\\u2019avantages fiscaux et douaniers qu\\u2019on peut pr\\u00e9senter bri\\u00e8vement comme suit\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Avantages li\\u00e9s \\u00e0 la phase de cr\\u00e9ation<\\/span><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo1; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits d\\u2019enregistrement<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux de 4% (au lieu de 3%) pour les actes d\\u2019acquisition de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019op\\u00e9ration de lotissement et construction et de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019un projet d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux r\\u00e9duit de 1% \\u00a0pour les droits d\\u2019apport en soci\\u00e9t\\u00e9s \\u00e0 l\\u2019occasion de la constitution ou de l\\u2019augmentation du capital. Le dit droit est fix\\u00e9 \\u00e0 1.000 DH (mille dirhams) si le capital souscrit ne d\\u00e9passe pas 500.000 DH.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo2; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits de douane<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages ainsi que leurs parties, pi\\u00e8ces d\\u00e9tach\\u00e9es et accessoires, consid\\u00e9r\\u00e9s comme n\\u00e9cessaires \\u00e0 la promotion et au d\\u00e9veloppement de l\\u2019investissement sont passibles d\\u2019un droit d\\u2019importation \\u00e0 un taux minimum de 2,5% ad valorem ou \\u00e0 un taux maximum de 10% ad valorem. (Selon les dispositions de l\\u2019article 3 de la loi-cadre n\\u00b0 18-95 formant charte de l\\u2019investissement)<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe sur la valeur ajout\\u00e9e<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Exon\\u00e9ration ou remboursement dans la limite de 36 mois \\u00e0 compter du d\\u00e9but d\\u2019activit\\u00e9 pour les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages acquis localement ou import\\u00e9s n\\u00e9cessaires \\u00e0 la r\\u00e9alisation des projets d\\u2019investissement portant sur un montant sup\\u00e9rieur \\u00e0 200.000.000,00 de dirhams dans le cadre d\\u2019une convention conclue avec l\\u2019Etat<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo4; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe professionnelle (anciennement Patente)<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Suppression de la taxe variable\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Exon\\u00e9ration pendant les 5 premi\\u00e8res ann\\u00e9es d\\u2019exploitation pour toute personne physique ou morale exer\\u00e7ant une activit\\u00e9 professionnelle, industrielle ou commerciale. L\\u2019exon\\u00e9ration pr\\u00e9cit\\u00e9e s\\u2019applique \\u00e9galement, pour la m\\u00eame dur\\u00e9e aux terrains, constructions de toute nature, additions de constructions, mat\\u00e9riels et outillages neufs acquis en cours d\\u2019exploitation, directement ou par voie de cr\\u00e9dit-bail.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">INDICATIONS LI\\u00c9ES \\u00c0 LA PHASE D\\u2019EXPLOITATION<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo5; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Imp\\u00f4t sur les soci\\u00e9t\\u00e9s et imp\\u00f4t sur le revenu<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La charte de l\\u2019investissement octroie un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises exportatrices de produits et services Exon\\u00e9ration totale pendant 5 ans \\u2013 Taux r\\u00e9duit de 17,5% au del\\u00e0 des 5 ans\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises artisanales dont la production est r\\u00e9sultat d\\u2019un travail essentiellement manuel et pour les entreprises qui s\\u2019implantaient dans les pr\\u00e9fectures ou provinces dont le niveau d\\u2019activit\\u00e9 \\u00e9conomique exige un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel : Taux r\\u00e9duit de 17,5% de l\\u2019IS ou de l\\u2019IR<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo6; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Amortissements d\\u00e9gressifs<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application des amortissements d\\u00e9gressifs pour les biens d\\u2019\\u00e9quipements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">AVANTAGES ADDITIONNELS<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo7; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Prise en charge par l\\u2019Etat de certaines d\\u00e9penses<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Peuvent b\\u00e9n\\u00e9ficier :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses relatives \\u00e0 l\\u2019acquisition du terrain n\\u00e9cessaire \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de ce terrain ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses d\\u2019infrastructures externes n\\u00e9cessaires \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 5% du montant global du programme d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux frais de la formation professionnelle pr\\u00e9vue dans le programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de cette formation, les entreprises dont le programme d\\u2019investissement r\\u00e9pond \\u00e0 l\\u2019un ou \\u00e0 plusieurs des crit\\u00e8res suivants :<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00eatre d\\u2019un montant \\u00e9gal ou sup\\u00e9rieur \\u00e0 200 M DH ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">cr\\u00e9er un nombre d\\u2019emplois stables \\u00e9gal ou sup\\u00e9rieur \\u00e0 250 ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00a0\\u00eatre r\\u00e9alis\\u00e9 dans l\\u2019une des provinces ou pr\\u00e9fectures \\u00e9num\\u00e9r\\u00e9es dans la liste reprise en fin de page ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">assurer un transfert de technologie ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">contribuer \\u00e0 la protection de l\\u2019environnement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les avantages pr\\u00e9vus par le pr\\u00e9sent article peuvent \\u00eatre cumul\\u00e9s sans toutefois que la participation totale de l\\u2019Etat d\\u00e9passe 5% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Toutefois dans le cas o\\u00f9 le projet d\\u2019investissement est pr\\u00e9vu dans une zone suburbaine ou rurale, cette participation de l\\u2019Etat peut atteindre 10% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo9; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Mesures d\\u2019ordre administratif et foncier<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Fonds de promotion des investissements\\u00a0\\u00bb pour comptabiliser les op\\u00e9rations aff\\u00e9rentes \\u00e0 la prise en charge par l\\u2019Etat du co\\u00fbt des avantages accord\\u00e9s aux investisseurs dans le cadre du r\\u00e9gime des contrats d\\u2019investissement ainsi qu\\u2019aux d\\u00e9penses n\\u00e9cessit\\u00e9s par la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Organe Administratif\\u00a0\\u00bb charg\\u00e9 de l\\u2019accueil, de l\\u2019orientation, de l\\u2019information et de l\\u2019assistance des investisseurs ainsi que la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Construction d\\u2019une \\u00a0\\u00bb R\\u00e9serve Fonci\\u00e8re \\u00a0\\u00bb destin\\u00e9e \\u00e0 la r\\u00e9alisation de projets d\\u2019investissement et la d\\u00e9finition de la participation de l\\u2019Etat \\u00e0 l\\u2019acquisition et \\u00e0 l\\u2019\\u00e9quipement des terrains n\\u00e9cessaires \\u00e0 l\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce nouveau contexte l\\u00e9gal relatif \\u00e0 l\\u2019investissement a induit un nouveau r\\u00e9gime pour les investissements \\u00e9trangers.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Liste des provinces et pr\\u00e9fectures qui b\\u00e9n\\u00e9ficient de l\\u2019encouragement \\u00e0 l\\u2019investissement :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Al Hoceima ; Berkane ; Boujdour ; Chefchaouen ; Es-Semara ; Guelmim ; La\\u00e2youne ; Larache ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Nador ; Oued-Ed-Dahab ; Oujda-Angad ; Tanger-Assilah ; Fahs-Bni-Makada ; Tan-Tan ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"color: black; font-family: Arial, sans-serif; font-size: 10.5pt; font-weight: var( --e-global-typography-text-font-weight );\\\">\\u2013\\u00a0Taounate ; Taourirt ; Tata ; Taza ; T\\u00e9touan.<\\/span><\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false}]'),(6839,2536,'_elementor_edit_mode','builder'),(6840,2536,'_elementor_template_type','wp-page'),(6841,2536,'_elementor_version','3.1.4'),(6842,2536,'_wp_page_template','default'),(6843,2536,'_elementor_data','[{\"id\":\"475e3e7\",\"elType\":\"section\",\"settings\":{\"structure\":\"22\"},\"elements\":[{\"id\":\"1995e8f\",\"elType\":\"column\",\"settings\":{\"_column_size\":66,\"_inline_size\":null},\"elements\":[{\"id\":\"f2e3bfa\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/04\\/chart.png\",\"id\":2532}},\"elements\":[],\"widgetType\":\"image\"}],\"isInner\":false},{\"id\":\"3dba56c\",\"elType\":\"column\",\"settings\":{\"_column_size\":33,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"a7687f9\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"d5aba4b\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"eab8b53\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"14f79c5\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"3f85318\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 22.5pt; mso-outline-level: 3; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 18.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #36444e; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">MESURES D\\u2019ENCOURAGEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Confront\\u00e9 \\u00e0 des \\u00e9quilibres financiers et \\u00e9conomiques \\u00e0 la fin des ann\\u00e9es soixante-dix et au d\\u00e9but des ann\\u00e9es quatre-vingt, le Maroc a mis en \\u0153uvre et r\\u00e9ussi un vaste programme d\\u2019ajustement structurel (PAS).<\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #616161; mso-fareast-language: FR;\\\"><br \\/><\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce dernier devait aboutir \\u00e0 un solide ancrage de l\\u2019\\u00e9conomie marocaine \\u00e0 l\\u2019\\u00e9conomie internationale en favorisant l\\u2019\\u00e9closion et la promotion de nouvelles structures \\u00e9conomiques, r\\u00e9glementaires et institutionnelles dont la plus retentissante est la charte d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 4; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 13.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">LA CHARTE D\\u2019INVESTISSEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">L\\u2019adoption d\\u2019une charte d\\u2019investissement est de nature \\u00e0 g\\u00e9n\\u00e9raliser les mesures d\\u2019encouragement \\u00e0 l\\u2019investissement en introduisant une certaine neutralit\\u00e9 fiscale intersectorielle. Consacrant la libert\\u00e9 d\\u2019investir, cette charte vise \\u00e0 promouvoir les opportunit\\u00e9s d\\u2019investissement au Maroc et \\u00e0 d\\u00e9velopper la dynamique de l\\u2019entreprise\\u00a0; elle accorde, de fa\\u00e7on unanime, un encha\\u00eenement d\\u2019avantages fiscaux et douaniers qu\\u2019on peut pr\\u00e9senter bri\\u00e8vement comme suit\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Avantages li\\u00e9s \\u00e0 la phase de cr\\u00e9ation<\\/span><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo1; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits d\\u2019enregistrement<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux de 4% (au lieu de 3%) pour les actes d\\u2019acquisition de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019op\\u00e9ration de lotissement et construction et de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019un projet d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux r\\u00e9duit de 1% \\u00a0pour les droits d\\u2019apport en soci\\u00e9t\\u00e9s \\u00e0 l\\u2019occasion de la constitution ou de l\\u2019augmentation du capital. Le dit droit est fix\\u00e9 \\u00e0 1.000 DH (mille dirhams) si le capital souscrit ne d\\u00e9passe pas 500.000 DH.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo2; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits de douane<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages ainsi que leurs parties, pi\\u00e8ces d\\u00e9tach\\u00e9es et accessoires, consid\\u00e9r\\u00e9s comme n\\u00e9cessaires \\u00e0 la promotion et au d\\u00e9veloppement de l\\u2019investissement sont passibles d\\u2019un droit d\\u2019importation \\u00e0 un taux minimum de 2,5% ad valorem ou \\u00e0 un taux maximum de 10% ad valorem. (Selon les dispositions de l\\u2019article 3 de la loi-cadre n\\u00b0 18-95 formant charte de l\\u2019investissement)<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe sur la valeur ajout\\u00e9e<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Exon\\u00e9ration ou remboursement dans la limite de 36 mois \\u00e0 compter du d\\u00e9but d\\u2019activit\\u00e9 pour les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages acquis localement ou import\\u00e9s n\\u00e9cessaires \\u00e0 la r\\u00e9alisation des projets d\\u2019investissement portant sur un montant sup\\u00e9rieur \\u00e0 200.000.000,00 de dirhams dans le cadre d\\u2019une convention conclue avec l\\u2019Etat<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo4; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe professionnelle (anciennement Patente)<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Suppression de la taxe variable\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Exon\\u00e9ration pendant les 5 premi\\u00e8res ann\\u00e9es d\\u2019exploitation pour toute personne physique ou morale exer\\u00e7ant une activit\\u00e9 professionnelle, industrielle ou commerciale. L\\u2019exon\\u00e9ration pr\\u00e9cit\\u00e9e s\\u2019applique \\u00e9galement, pour la m\\u00eame dur\\u00e9e aux terrains, constructions de toute nature, additions de constructions, mat\\u00e9riels et outillages neufs acquis en cours d\\u2019exploitation, directement ou par voie de cr\\u00e9dit-bail.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">INDICATIONS LI\\u00c9ES \\u00c0 LA PHASE D\\u2019EXPLOITATION<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo5; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Imp\\u00f4t sur les soci\\u00e9t\\u00e9s et imp\\u00f4t sur le revenu<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La charte de l\\u2019investissement octroie un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises exportatrices de produits et services Exon\\u00e9ration totale pendant 5 ans \\u2013 Taux r\\u00e9duit de 17,5% au del\\u00e0 des 5 ans\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises artisanales dont la production est r\\u00e9sultat d\\u2019un travail essentiellement manuel et pour les entreprises qui s\\u2019implantaient dans les pr\\u00e9fectures ou provinces dont le niveau d\\u2019activit\\u00e9 \\u00e9conomique exige un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel : Taux r\\u00e9duit de 17,5% de l\\u2019IS ou de l\\u2019IR<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo6; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Amortissements d\\u00e9gressifs<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application des amortissements d\\u00e9gressifs pour les biens d\\u2019\\u00e9quipements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">AVANTAGES ADDITIONNELS<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo7; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Prise en charge par l\\u2019Etat de certaines d\\u00e9penses<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Peuvent b\\u00e9n\\u00e9ficier :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses relatives \\u00e0 l\\u2019acquisition du terrain n\\u00e9cessaire \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de ce terrain ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses d\\u2019infrastructures externes n\\u00e9cessaires \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 5% du montant global du programme d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux frais de la formation professionnelle pr\\u00e9vue dans le programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de cette formation, les entreprises dont le programme d\\u2019investissement r\\u00e9pond \\u00e0 l\\u2019un ou \\u00e0 plusieurs des crit\\u00e8res suivants :<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00eatre d\\u2019un montant \\u00e9gal ou sup\\u00e9rieur \\u00e0 200 M DH ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">cr\\u00e9er un nombre d\\u2019emplois stables \\u00e9gal ou sup\\u00e9rieur \\u00e0 250 ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00a0\\u00eatre r\\u00e9alis\\u00e9 dans l\\u2019une des provinces ou pr\\u00e9fectures \\u00e9num\\u00e9r\\u00e9es dans la liste reprise en fin de page ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">assurer un transfert de technologie ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">contribuer \\u00e0 la protection de l\\u2019environnement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les avantages pr\\u00e9vus par le pr\\u00e9sent article peuvent \\u00eatre cumul\\u00e9s sans toutefois que la participation totale de l\\u2019Etat d\\u00e9passe 5% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Toutefois dans le cas o\\u00f9 le projet d\\u2019investissement est pr\\u00e9vu dans une zone suburbaine ou rurale, cette participation de l\\u2019Etat peut atteindre 10% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo9; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Mesures d\\u2019ordre administratif et foncier<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Fonds de promotion des investissements\\u00a0\\u00bb pour comptabiliser les op\\u00e9rations aff\\u00e9rentes \\u00e0 la prise en charge par l\\u2019Etat du co\\u00fbt des avantages accord\\u00e9s aux investisseurs dans le cadre du r\\u00e9gime des contrats d\\u2019investissement ainsi qu\\u2019aux d\\u00e9penses n\\u00e9cessit\\u00e9s par la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Organe Administratif\\u00a0\\u00bb charg\\u00e9 de l\\u2019accueil, de l\\u2019orientation, de l\\u2019information et de l\\u2019assistance des investisseurs ainsi que la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Construction d\\u2019une \\u00a0\\u00bb R\\u00e9serve Fonci\\u00e8re \\u00a0\\u00bb destin\\u00e9e \\u00e0 la r\\u00e9alisation de projets d\\u2019investissement et la d\\u00e9finition de la participation de l\\u2019Etat \\u00e0 l\\u2019acquisition et \\u00e0 l\\u2019\\u00e9quipement des terrains n\\u00e9cessaires \\u00e0 l\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce nouveau contexte l\\u00e9gal relatif \\u00e0 l\\u2019investissement a induit un nouveau r\\u00e9gime pour les investissements \\u00e9trangers.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Liste des provinces et pr\\u00e9fectures qui b\\u00e9n\\u00e9ficient de l\\u2019encouragement \\u00e0 l\\u2019investissement :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Al Hoceima ; Berkane ; Boujdour ; Chefchaouen ; Es-Semara ; Guelmim ; La\\u00e2youne ; Larache ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Nador ; Oued-Ed-Dahab ; Oujda-Angad ; Tanger-Assilah ; Fahs-Bni-Makada ; Tan-Tan ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"color: black; font-family: Arial, sans-serif; font-size: 10.5pt; font-weight: var( --e-global-typography-text-font-weight );\\\">\\u2013\\u00a0Taounate ; Taourirt ; Tata ; Taza ; T\\u00e9touan.<\\/span><\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false}]');
INSERT INTO `wp_postmeta` VALUES (6844,2537,'_elementor_edit_mode','builder'),(6845,2537,'_elementor_template_type','wp-page'),(6846,2537,'_elementor_version','3.1.4'),(6847,2537,'_wp_page_template','default'),(6848,2537,'_elementor_data','[{\"id\":\"475e3e7\",\"elType\":\"section\",\"settings\":{\"structure\":\"22\"},\"elements\":[{\"id\":\"1995e8f\",\"elType\":\"column\",\"settings\":{\"_column_size\":66,\"_inline_size\":null},\"elements\":[{\"id\":\"f2e3bfa\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/04\\/chart.png\",\"id\":2532}},\"elements\":[],\"widgetType\":\"image\"}],\"isInner\":false},{\"id\":\"3dba56c\",\"elType\":\"column\",\"settings\":{\"_column_size\":33,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"a7687f9\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"d5aba4b\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"eab8b53\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"14f79c5\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"3f85318\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 22.5pt; mso-outline-level: 3; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 18.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #36444e; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">MESURES D\\u2019ENCOURAGEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Confront\\u00e9 \\u00e0 des \\u00e9quilibres financiers et \\u00e9conomiques \\u00e0 la fin des ann\\u00e9es soixante-dix et au d\\u00e9but des ann\\u00e9es quatre-vingt, le Maroc a mis en \\u0153uvre et r\\u00e9ussi un vaste programme d\\u2019ajustement structurel (PAS).<\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #616161; mso-fareast-language: FR;\\\"><br \\/><\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce dernier devait aboutir \\u00e0 un solide ancrage de l\\u2019\\u00e9conomie marocaine \\u00e0 l\\u2019\\u00e9conomie internationale en favorisant l\\u2019\\u00e9closion et la promotion de nouvelles structures \\u00e9conomiques, r\\u00e9glementaires et institutionnelles dont la plus retentissante est la charte d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 4; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 13.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">LA CHARTE D\\u2019INVESTISSEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">L\\u2019adoption d\\u2019une charte d\\u2019investissement est de nature \\u00e0 g\\u00e9n\\u00e9raliser les mesures d\\u2019encouragement \\u00e0 l\\u2019investissement en introduisant une certaine neutralit\\u00e9 fiscale intersectorielle. Consacrant la libert\\u00e9 d\\u2019investir, cette charte vise \\u00e0 promouvoir les opportunit\\u00e9s d\\u2019investissement au Maroc et \\u00e0 d\\u00e9velopper la dynamique de l\\u2019entreprise\\u00a0; elle accorde, de fa\\u00e7on unanime, un encha\\u00eenement d\\u2019avantages fiscaux et douaniers qu\\u2019on peut pr\\u00e9senter bri\\u00e8vement comme suit\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Avantages li\\u00e9s \\u00e0 la phase de cr\\u00e9ation<\\/span><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo1; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits d\\u2019enregistrement<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux de 4% (au lieu de 3%) pour les actes d\\u2019acquisition de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019op\\u00e9ration de lotissement et construction et de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019un projet d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux r\\u00e9duit de 1% \\u00a0pour les droits d\\u2019apport en soci\\u00e9t\\u00e9s \\u00e0 l\\u2019occasion de la constitution ou de l\\u2019augmentation du capital. Le dit droit est fix\\u00e9 \\u00e0 1.000 DH (mille dirhams) si le capital souscrit ne d\\u00e9passe pas 500.000 DH.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo2; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits de douane<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages ainsi que leurs parties, pi\\u00e8ces d\\u00e9tach\\u00e9es et accessoires, consid\\u00e9r\\u00e9s comme n\\u00e9cessaires \\u00e0 la promotion et au d\\u00e9veloppement de l\\u2019investissement sont passibles d\\u2019un droit d\\u2019importation \\u00e0 un taux minimum de 2,5% ad valorem ou \\u00e0 un taux maximum de 10% ad valorem. (Selon les dispositions de l\\u2019article 3 de la loi-cadre n\\u00b0 18-95 formant charte de l\\u2019investissement)<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe sur la valeur ajout\\u00e9e<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Exon\\u00e9ration ou remboursement dans la limite de 36 mois \\u00e0 compter du d\\u00e9but d\\u2019activit\\u00e9 pour les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages acquis localement ou import\\u00e9s n\\u00e9cessaires \\u00e0 la r\\u00e9alisation des projets d\\u2019investissement portant sur un montant sup\\u00e9rieur \\u00e0 200.000.000,00 de dirhams dans le cadre d\\u2019une convention conclue avec l\\u2019Etat<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo4; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe professionnelle (anciennement Patente)<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Suppression de la taxe variable\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Exon\\u00e9ration pendant les 5 premi\\u00e8res ann\\u00e9es d\\u2019exploitation pour toute personne physique ou morale exer\\u00e7ant une activit\\u00e9 professionnelle, industrielle ou commerciale. L\\u2019exon\\u00e9ration pr\\u00e9cit\\u00e9e s\\u2019applique \\u00e9galement, pour la m\\u00eame dur\\u00e9e aux terrains, constructions de toute nature, additions de constructions, mat\\u00e9riels et outillages neufs acquis en cours d\\u2019exploitation, directement ou par voie de cr\\u00e9dit-bail.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">INDICATIONS LI\\u00c9ES \\u00c0 LA PHASE D\\u2019EXPLOITATION<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo5; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Imp\\u00f4t sur les soci\\u00e9t\\u00e9s et imp\\u00f4t sur le revenu<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La charte de l\\u2019investissement octroie un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises exportatrices de produits et services Exon\\u00e9ration totale pendant 5 ans \\u2013 Taux r\\u00e9duit de 17,5% au del\\u00e0 des 5 ans\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises artisanales dont la production est r\\u00e9sultat d\\u2019un travail essentiellement manuel et pour les entreprises qui s\\u2019implantaient dans les pr\\u00e9fectures ou provinces dont le niveau d\\u2019activit\\u00e9 \\u00e9conomique exige un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel : Taux r\\u00e9duit de 17,5% de l\\u2019IS ou de l\\u2019IR<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo6; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Amortissements d\\u00e9gressifs<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application des amortissements d\\u00e9gressifs pour les biens d\\u2019\\u00e9quipements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">AVANTAGES ADDITIONNELS<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo7; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Prise en charge par l\\u2019Etat de certaines d\\u00e9penses<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Peuvent b\\u00e9n\\u00e9ficier :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses relatives \\u00e0 l\\u2019acquisition du terrain n\\u00e9cessaire \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de ce terrain ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses d\\u2019infrastructures externes n\\u00e9cessaires \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 5% du montant global du programme d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux frais de la formation professionnelle pr\\u00e9vue dans le programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de cette formation, les entreprises dont le programme d\\u2019investissement r\\u00e9pond \\u00e0 l\\u2019un ou \\u00e0 plusieurs des crit\\u00e8res suivants :<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00eatre d\\u2019un montant \\u00e9gal ou sup\\u00e9rieur \\u00e0 200 M DH ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">cr\\u00e9er un nombre d\\u2019emplois stables \\u00e9gal ou sup\\u00e9rieur \\u00e0 250 ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00a0\\u00eatre r\\u00e9alis\\u00e9 dans l\\u2019une des provinces ou pr\\u00e9fectures \\u00e9num\\u00e9r\\u00e9es dans la liste reprise en fin de page ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">assurer un transfert de technologie ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">contribuer \\u00e0 la protection de l\\u2019environnement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les avantages pr\\u00e9vus par le pr\\u00e9sent article peuvent \\u00eatre cumul\\u00e9s sans toutefois que la participation totale de l\\u2019Etat d\\u00e9passe 5% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Toutefois dans le cas o\\u00f9 le projet d\\u2019investissement est pr\\u00e9vu dans une zone suburbaine ou rurale, cette participation de l\\u2019Etat peut atteindre 10% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo9; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Mesures d\\u2019ordre administratif et foncier<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Fonds de promotion des investissements\\u00a0\\u00bb pour comptabiliser les op\\u00e9rations aff\\u00e9rentes \\u00e0 la prise en charge par l\\u2019Etat du co\\u00fbt des avantages accord\\u00e9s aux investisseurs dans le cadre du r\\u00e9gime des contrats d\\u2019investissement ainsi qu\\u2019aux d\\u00e9penses n\\u00e9cessit\\u00e9s par la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Organe Administratif\\u00a0\\u00bb charg\\u00e9 de l\\u2019accueil, de l\\u2019orientation, de l\\u2019information et de l\\u2019assistance des investisseurs ainsi que la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Construction d\\u2019une \\u00a0\\u00bb R\\u00e9serve Fonci\\u00e8re \\u00a0\\u00bb destin\\u00e9e \\u00e0 la r\\u00e9alisation de projets d\\u2019investissement et la d\\u00e9finition de la participation de l\\u2019Etat \\u00e0 l\\u2019acquisition et \\u00e0 l\\u2019\\u00e9quipement des terrains n\\u00e9cessaires \\u00e0 l\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce nouveau contexte l\\u00e9gal relatif \\u00e0 l\\u2019investissement a induit un nouveau r\\u00e9gime pour les investissements \\u00e9trangers.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Liste des provinces et pr\\u00e9fectures qui b\\u00e9n\\u00e9ficient de l\\u2019encouragement \\u00e0 l\\u2019investissement :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Al Hoceima ; Berkane ; Boujdour ; Chefchaouen ; Es-Semara ; Guelmim ; La\\u00e2youne ; Larache ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Nador ; Oued-Ed-Dahab ; Oujda-Angad ; Tanger-Assilah ; Fahs-Bni-Makada ; Tan-Tan ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"color: black; font-family: Arial, sans-serif; font-size: 10.5pt; font-weight: var( --e-global-typography-text-font-weight );\\\">\\u2013\\u00a0Taounate ; Taourirt ; Tata ; Taza ; T\\u00e9touan.<\\/span><\\/p>\"},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false}]'),(6849,2538,'_elementor_edit_mode','builder'),(6850,2538,'_elementor_template_type','wp-page'),(6851,2538,'_elementor_version','3.1.4'),(6852,2538,'_wp_page_template','default'),(6853,2538,'_elementor_data','[{\"id\":\"475e3e7\",\"elType\":\"section\",\"settings\":{\"structure\":\"22\"},\"elements\":[{\"id\":\"1995e8f\",\"elType\":\"column\",\"settings\":{\"_column_size\":66,\"_inline_size\":null},\"elements\":[{\"id\":\"f2e3bfa\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/04\\/chart.png\",\"id\":2532}},\"elements\":[],\"widgetType\":\"image\"}],\"isInner\":false},{\"id\":\"3dba56c\",\"elType\":\"column\",\"settings\":{\"_column_size\":33,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"a7687f9\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"d5aba4b\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"eab8b53\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"14f79c5\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"3f85318\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 22.5pt; mso-outline-level: 3; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 18.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #36444e; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">MESURES D\\u2019ENCOURAGEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Confront\\u00e9 \\u00e0 des \\u00e9quilibres financiers et \\u00e9conomiques \\u00e0 la fin des ann\\u00e9es soixante-dix et au d\\u00e9but des ann\\u00e9es quatre-vingt, le Maroc a mis en \\u0153uvre et r\\u00e9ussi un vaste programme d\\u2019ajustement structurel (PAS).<\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #616161; mso-fareast-language: FR;\\\"><br \\/><\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce dernier devait aboutir \\u00e0 un solide ancrage de l\\u2019\\u00e9conomie marocaine \\u00e0 l\\u2019\\u00e9conomie internationale en favorisant l\\u2019\\u00e9closion et la promotion de nouvelles structures \\u00e9conomiques, r\\u00e9glementaires et institutionnelles dont la plus retentissante est la charte d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 4; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 13.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">LA CHARTE D\\u2019INVESTISSEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">L\\u2019adoption d\\u2019une charte d\\u2019investissement est de nature \\u00e0 g\\u00e9n\\u00e9raliser les mesures d\\u2019encouragement \\u00e0 l\\u2019investissement en introduisant une certaine neutralit\\u00e9 fiscale intersectorielle. Consacrant la libert\\u00e9 d\\u2019investir, cette charte vise \\u00e0 promouvoir les opportunit\\u00e9s d\\u2019investissement au Maroc et \\u00e0 d\\u00e9velopper la dynamique de l\\u2019entreprise\\u00a0; elle accorde, de fa\\u00e7on unanime, un encha\\u00eenement d\\u2019avantages fiscaux et douaniers qu\\u2019on peut pr\\u00e9senter bri\\u00e8vement comme suit\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Avantages li\\u00e9s \\u00e0 la phase de cr\\u00e9ation<\\/span><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo1; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits d\\u2019enregistrement<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux de 4% (au lieu de 3%) pour les actes d\\u2019acquisition de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019op\\u00e9ration de lotissement et construction et de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019un projet d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux r\\u00e9duit de 1% \\u00a0pour les droits d\\u2019apport en soci\\u00e9t\\u00e9s \\u00e0 l\\u2019occasion de la constitution ou de l\\u2019augmentation du capital. Le dit droit est fix\\u00e9 \\u00e0 1.000 DH (mille dirhams) si le capital souscrit ne d\\u00e9passe pas 500.000 DH.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo2; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits de douane<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages ainsi que leurs parties, pi\\u00e8ces d\\u00e9tach\\u00e9es et accessoires, consid\\u00e9r\\u00e9s comme n\\u00e9cessaires \\u00e0 la promotion et au d\\u00e9veloppement de l\\u2019investissement sont passibles d\\u2019un droit d\\u2019importation \\u00e0 un taux minimum de 2,5% ad valorem ou \\u00e0 un taux maximum de 10% ad valorem. (Selon les dispositions de l\\u2019article 3 de la loi-cadre n\\u00b0 18-95 formant charte de l\\u2019investissement)<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe sur la valeur ajout\\u00e9e<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Exon\\u00e9ration ou remboursement dans la limite de 36 mois \\u00e0 compter du d\\u00e9but d\\u2019activit\\u00e9 pour les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages acquis localement ou import\\u00e9s n\\u00e9cessaires \\u00e0 la r\\u00e9alisation des projets d\\u2019investissement portant sur un montant sup\\u00e9rieur \\u00e0 200.000.000,00 de dirhams dans le cadre d\\u2019une convention conclue avec l\\u2019Etat<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo4; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe professionnelle (anciennement Patente)<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Suppression de la taxe variable\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Exon\\u00e9ration pendant les 5 premi\\u00e8res ann\\u00e9es d\\u2019exploitation pour toute personne physique ou morale exer\\u00e7ant une activit\\u00e9 professionnelle, industrielle ou commerciale. L\\u2019exon\\u00e9ration pr\\u00e9cit\\u00e9e s\\u2019applique \\u00e9galement, pour la m\\u00eame dur\\u00e9e aux terrains, constructions de toute nature, additions de constructions, mat\\u00e9riels et outillages neufs acquis en cours d\\u2019exploitation, directement ou par voie de cr\\u00e9dit-bail.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">INDICATIONS LI\\u00c9ES \\u00c0 LA PHASE D\\u2019EXPLOITATION<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo5; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Imp\\u00f4t sur les soci\\u00e9t\\u00e9s et imp\\u00f4t sur le revenu<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La charte de l\\u2019investissement octroie un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises exportatrices de produits et services Exon\\u00e9ration totale pendant 5 ans \\u2013 Taux r\\u00e9duit de 17,5% au del\\u00e0 des 5 ans\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises artisanales dont la production est r\\u00e9sultat d\\u2019un travail essentiellement manuel et pour les entreprises qui s\\u2019implantaient dans les pr\\u00e9fectures ou provinces dont le niveau d\\u2019activit\\u00e9 \\u00e9conomique exige un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel : Taux r\\u00e9duit de 17,5% de l\\u2019IS ou de l\\u2019IR<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo6; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Amortissements d\\u00e9gressifs<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application des amortissements d\\u00e9gressifs pour les biens d\\u2019\\u00e9quipements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">AVANTAGES ADDITIONNELS<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo7; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Prise en charge par l\\u2019Etat de certaines d\\u00e9penses<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Peuvent b\\u00e9n\\u00e9ficier :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses relatives \\u00e0 l\\u2019acquisition du terrain n\\u00e9cessaire \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de ce terrain ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses d\\u2019infrastructures externes n\\u00e9cessaires \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 5% du montant global du programme d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux frais de la formation professionnelle pr\\u00e9vue dans le programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de cette formation, les entreprises dont le programme d\\u2019investissement r\\u00e9pond \\u00e0 l\\u2019un ou \\u00e0 plusieurs des crit\\u00e8res suivants :<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00eatre d\\u2019un montant \\u00e9gal ou sup\\u00e9rieur \\u00e0 200 M DH ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">cr\\u00e9er un nombre d\\u2019emplois stables \\u00e9gal ou sup\\u00e9rieur \\u00e0 250 ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00a0\\u00eatre r\\u00e9alis\\u00e9 dans l\\u2019une des provinces ou pr\\u00e9fectures \\u00e9num\\u00e9r\\u00e9es dans la liste reprise en fin de page ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">assurer un transfert de technologie ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">contribuer \\u00e0 la protection de l\\u2019environnement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les avantages pr\\u00e9vus par le pr\\u00e9sent article peuvent \\u00eatre cumul\\u00e9s sans toutefois que la participation totale de l\\u2019Etat d\\u00e9passe 5% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Toutefois dans le cas o\\u00f9 le projet d\\u2019investissement est pr\\u00e9vu dans une zone suburbaine ou rurale, cette participation de l\\u2019Etat peut atteindre 10% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo9; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Mesures d\\u2019ordre administratif et foncier<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Fonds de promotion des investissements\\u00a0\\u00bb pour comptabiliser les op\\u00e9rations aff\\u00e9rentes \\u00e0 la prise en charge par l\\u2019Etat du co\\u00fbt des avantages accord\\u00e9s aux investisseurs dans le cadre du r\\u00e9gime des contrats d\\u2019investissement ainsi qu\\u2019aux d\\u00e9penses n\\u00e9cessit\\u00e9s par la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Organe Administratif\\u00a0\\u00bb charg\\u00e9 de l\\u2019accueil, de l\\u2019orientation, de l\\u2019information et de l\\u2019assistance des investisseurs ainsi que la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Construction d\\u2019une \\u00a0\\u00bb R\\u00e9serve Fonci\\u00e8re \\u00a0\\u00bb destin\\u00e9e \\u00e0 la r\\u00e9alisation de projets d\\u2019investissement et la d\\u00e9finition de la participation de l\\u2019Etat \\u00e0 l\\u2019acquisition et \\u00e0 l\\u2019\\u00e9quipement des terrains n\\u00e9cessaires \\u00e0 l\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce nouveau contexte l\\u00e9gal relatif \\u00e0 l\\u2019investissement a induit un nouveau r\\u00e9gime pour les investissements \\u00e9trangers.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Liste des provinces et pr\\u00e9fectures qui b\\u00e9n\\u00e9ficient de l\\u2019encouragement \\u00e0 l\\u2019investissement :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Al Hoceima ; Berkane ; Boujdour ; Chefchaouen ; Es-Semara ; Guelmim ; La\\u00e2youne ; Larache ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Nador ; Oued-Ed-Dahab ; Oujda-Angad ; Tanger-Assilah ; Fahs-Bni-Makada ; Tan-Tan ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"color: black; font-family: Arial, sans-serif; font-size: 10.5pt; font-weight: var( --e-global-typography-text-font-weight );\\\">\\u2013\\u00a0Taounate ; Taourirt ; Tata ; Taza ; T\\u00e9touan.<\\/span><\\/p>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"14\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false}]');
INSERT INTO `wp_postmeta` VALUES (6861,2540,'_elementor_edit_mode','builder'),(6862,2540,'_elementor_template_type','wp-page'),(6863,2540,'_elementor_version','3.1.4'),(6864,2540,'_wp_page_template','default'),(6865,2540,'_elementor_data','[{\"id\":\"475e3e7\",\"elType\":\"section\",\"settings\":{\"structure\":\"22\"},\"elements\":[{\"id\":\"1995e8f\",\"elType\":\"column\",\"settings\":{\"_column_size\":66,\"_inline_size\":null},\"elements\":[{\"id\":\"f2e3bfa\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/04\\/chart.png\",\"id\":2532}},\"elements\":[],\"widgetType\":\"image\"}],\"isInner\":false},{\"id\":\"3dba56c\",\"elType\":\"column\",\"settings\":{\"_column_size\":33,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"a7687f9\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"d5aba4b\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"eab8b53\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"14f79c5\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"3f85318\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 22.5pt; mso-outline-level: 3; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 18.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #36444e; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">MESURES D\\u2019ENCOURAGEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Confront\\u00e9 \\u00e0 des \\u00e9quilibres financiers et \\u00e9conomiques \\u00e0 la fin des ann\\u00e9es soixante-dix et au d\\u00e9but des ann\\u00e9es quatre-vingt, le Maroc a mis en \\u0153uvre et r\\u00e9ussi un vaste programme d\\u2019ajustement structurel (PAS).<\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #616161; mso-fareast-language: FR;\\\"><br \\/><\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce dernier devait aboutir \\u00e0 un solide ancrage de l\\u2019\\u00e9conomie marocaine \\u00e0 l\\u2019\\u00e9conomie internationale en favorisant l\\u2019\\u00e9closion et la promotion de nouvelles structures \\u00e9conomiques, r\\u00e9glementaires et institutionnelles dont la plus retentissante est la charte d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 4; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 13.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">LA CHARTE D\\u2019INVESTISSEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">L\\u2019adoption d\\u2019une charte d\\u2019investissement est de nature \\u00e0 g\\u00e9n\\u00e9raliser les mesures d\\u2019encouragement \\u00e0 l\\u2019investissement en introduisant une certaine neutralit\\u00e9 fiscale intersectorielle. Consacrant la libert\\u00e9 d\\u2019investir, cette charte vise \\u00e0 promouvoir les opportunit\\u00e9s d\\u2019investissement au Maroc et \\u00e0 d\\u00e9velopper la dynamique de l\\u2019entreprise\\u00a0; elle accorde, de fa\\u00e7on unanime, un encha\\u00eenement d\\u2019avantages fiscaux et douaniers qu\\u2019on peut pr\\u00e9senter bri\\u00e8vement comme suit\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Avantages li\\u00e9s \\u00e0 la phase de cr\\u00e9ation<\\/span><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo1; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits d\\u2019enregistrement<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux de 4% (au lieu de 3%) pour les actes d\\u2019acquisition de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019op\\u00e9ration de lotissement et construction et de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019un projet d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux r\\u00e9duit de 1% \\u00a0pour les droits d\\u2019apport en soci\\u00e9t\\u00e9s \\u00e0 l\\u2019occasion de la constitution ou de l\\u2019augmentation du capital. Le dit droit est fix\\u00e9 \\u00e0 1.000 DH (mille dirhams) si le capital souscrit ne d\\u00e9passe pas 500.000 DH.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo2; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits de douane<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages ainsi que leurs parties, pi\\u00e8ces d\\u00e9tach\\u00e9es et accessoires, consid\\u00e9r\\u00e9s comme n\\u00e9cessaires \\u00e0 la promotion et au d\\u00e9veloppement de l\\u2019investissement sont passibles d\\u2019un droit d\\u2019importation \\u00e0 un taux minimum de 2,5% ad valorem ou \\u00e0 un taux maximum de 10% ad valorem. (Selon les dispositions de l\\u2019article 3 de la loi-cadre n\\u00b0 18-95 formant charte de l\\u2019investissement)<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe sur la valeur ajout\\u00e9e<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Exon\\u00e9ration ou remboursement dans la limite de 36 mois \\u00e0 compter du d\\u00e9but d\\u2019activit\\u00e9 pour les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages acquis localement ou import\\u00e9s n\\u00e9cessaires \\u00e0 la r\\u00e9alisation des projets d\\u2019investissement portant sur un montant sup\\u00e9rieur \\u00e0 200.000.000,00 de dirhams dans le cadre d\\u2019une convention conclue avec l\\u2019Etat<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo4; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe professionnelle (anciennement Patente)<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Suppression de la taxe variable\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Exon\\u00e9ration pendant les 5 premi\\u00e8res ann\\u00e9es d\\u2019exploitation pour toute personne physique ou morale exer\\u00e7ant une activit\\u00e9 professionnelle, industrielle ou commerciale. L\\u2019exon\\u00e9ration pr\\u00e9cit\\u00e9e s\\u2019applique \\u00e9galement, pour la m\\u00eame dur\\u00e9e aux terrains, constructions de toute nature, additions de constructions, mat\\u00e9riels et outillages neufs acquis en cours d\\u2019exploitation, directement ou par voie de cr\\u00e9dit-bail.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">INDICATIONS LI\\u00c9ES \\u00c0 LA PHASE D\\u2019EXPLOITATION<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo5; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Imp\\u00f4t sur les soci\\u00e9t\\u00e9s et imp\\u00f4t sur le revenu<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La charte de l\\u2019investissement octroie un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises exportatrices de produits et services Exon\\u00e9ration totale pendant 5 ans \\u2013 Taux r\\u00e9duit de 17,5% au del\\u00e0 des 5 ans\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises artisanales dont la production est r\\u00e9sultat d\\u2019un travail essentiellement manuel et pour les entreprises qui s\\u2019implantaient dans les pr\\u00e9fectures ou provinces dont le niveau d\\u2019activit\\u00e9 \\u00e9conomique exige un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel : Taux r\\u00e9duit de 17,5% de l\\u2019IS ou de l\\u2019IR<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo6; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Amortissements d\\u00e9gressifs<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application des amortissements d\\u00e9gressifs pour les biens d\\u2019\\u00e9quipements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">AVANTAGES ADDITIONNELS<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo7; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Prise en charge par l\\u2019Etat de certaines d\\u00e9penses<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Peuvent b\\u00e9n\\u00e9ficier :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses relatives \\u00e0 l\\u2019acquisition du terrain n\\u00e9cessaire \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de ce terrain ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses d\\u2019infrastructures externes n\\u00e9cessaires \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 5% du montant global du programme d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux frais de la formation professionnelle pr\\u00e9vue dans le programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de cette formation, les entreprises dont le programme d\\u2019investissement r\\u00e9pond \\u00e0 l\\u2019un ou \\u00e0 plusieurs des crit\\u00e8res suivants :<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00eatre d\\u2019un montant \\u00e9gal ou sup\\u00e9rieur \\u00e0 200 M DH ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">cr\\u00e9er un nombre d\\u2019emplois stables \\u00e9gal ou sup\\u00e9rieur \\u00e0 250 ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00a0\\u00eatre r\\u00e9alis\\u00e9 dans l\\u2019une des provinces ou pr\\u00e9fectures \\u00e9num\\u00e9r\\u00e9es dans la liste reprise en fin de page ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">assurer un transfert de technologie ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">contribuer \\u00e0 la protection de l\\u2019environnement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les avantages pr\\u00e9vus par le pr\\u00e9sent article peuvent \\u00eatre cumul\\u00e9s sans toutefois que la participation totale de l\\u2019Etat d\\u00e9passe 5% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Toutefois dans le cas o\\u00f9 le projet d\\u2019investissement est pr\\u00e9vu dans une zone suburbaine ou rurale, cette participation de l\\u2019Etat peut atteindre 10% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo9; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Mesures d\\u2019ordre administratif et foncier<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Fonds de promotion des investissements\\u00a0\\u00bb pour comptabiliser les op\\u00e9rations aff\\u00e9rentes \\u00e0 la prise en charge par l\\u2019Etat du co\\u00fbt des avantages accord\\u00e9s aux investisseurs dans le cadre du r\\u00e9gime des contrats d\\u2019investissement ainsi qu\\u2019aux d\\u00e9penses n\\u00e9cessit\\u00e9s par la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Organe Administratif\\u00a0\\u00bb charg\\u00e9 de l\\u2019accueil, de l\\u2019orientation, de l\\u2019information et de l\\u2019assistance des investisseurs ainsi que la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Construction d\\u2019une \\u00a0\\u00bb R\\u00e9serve Fonci\\u00e8re \\u00a0\\u00bb destin\\u00e9e \\u00e0 la r\\u00e9alisation de projets d\\u2019investissement et la d\\u00e9finition de la participation de l\\u2019Etat \\u00e0 l\\u2019acquisition et \\u00e0 l\\u2019\\u00e9quipement des terrains n\\u00e9cessaires \\u00e0 l\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce nouveau contexte l\\u00e9gal relatif \\u00e0 l\\u2019investissement a induit un nouveau r\\u00e9gime pour les investissements \\u00e9trangers.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Liste des provinces et pr\\u00e9fectures qui b\\u00e9n\\u00e9ficient de l\\u2019encouragement \\u00e0 l\\u2019investissement :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Al Hoceima ; Berkane ; Boujdour ; Chefchaouen ; Es-Semara ; Guelmim ; La\\u00e2youne ; Larache ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Nador ; Oued-Ed-Dahab ; Oujda-Angad ; Tanger-Assilah ; Fahs-Bni-Makada ; Tan-Tan ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"color: black; font-family: Arial, sans-serif; font-size: 10.5pt; font-weight: var( --e-global-typography-text-font-weight );\\\">\\u2013\\u00a0Taounate ; Taourirt ; Tata ; Taza ; T\\u00e9touan.<\\/span><\\/p>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"14\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false}]'),(6866,2541,'_elementor_edit_mode','builder'),(6867,2541,'_elementor_template_type','wp-page'),(6868,2541,'_elementor_version','3.1.4'),(6869,2541,'_wp_page_template','default'),(6870,2541,'_elementor_data','[{\"id\":\"475e3e7\",\"elType\":\"section\",\"settings\":{\"structure\":\"22\"},\"elements\":[{\"id\":\"1995e8f\",\"elType\":\"column\",\"settings\":{\"_column_size\":66,\"_inline_size\":null},\"elements\":[{\"id\":\"f2e3bfa\",\"elType\":\"widget\",\"settings\":{\"image\":{\"url\":\"http:\\/\\/advalmaroc.com\\/wp-content\\/uploads\\/2021\\/04\\/chart.png\",\"id\":2532}},\"elements\":[],\"widgetType\":\"image\"}],\"isInner\":false},{\"id\":\"3dba56c\",\"elType\":\"column\",\"settings\":{\"_column_size\":33,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"a7687f9\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"d5aba4b\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"eab8b53\",\"elType\":\"section\",\"settings\":[],\"elements\":[{\"id\":\"14f79c5\",\"elType\":\"column\",\"settings\":{\"_column_size\":100,\"_inline_size\":null},\"elements\":[{\"id\":\"3f85318\",\"elType\":\"widget\",\"settings\":{\"editor\":\"<p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 22.5pt; mso-outline-level: 3; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 18.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #36444e; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">MESURES D\\u2019ENCOURAGEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Confront\\u00e9 \\u00e0 des \\u00e9quilibres financiers et \\u00e9conomiques \\u00e0 la fin des ann\\u00e9es soixante-dix et au d\\u00e9but des ann\\u00e9es quatre-vingt, le Maroc a mis en \\u0153uvre et r\\u00e9ussi un vaste programme d\\u2019ajustement structurel (PAS).<\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: #616161; mso-fareast-language: FR;\\\"><br \\/><\\/span><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce dernier devait aboutir \\u00e0 un solide ancrage de l\\u2019\\u00e9conomie marocaine \\u00e0 l\\u2019\\u00e9conomie internationale en favorisant l\\u2019\\u00e9closion et la promotion de nouvelles structures \\u00e9conomiques, r\\u00e9glementaires et institutionnelles dont la plus retentissante est la charte d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 4; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 13.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">LA CHARTE D\\u2019INVESTISSEMENT<\\/span><\\/b><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">L\\u2019adoption d\\u2019une charte d\\u2019investissement est de nature \\u00e0 g\\u00e9n\\u00e9raliser les mesures d\\u2019encouragement \\u00e0 l\\u2019investissement en introduisant une certaine neutralit\\u00e9 fiscale intersectorielle. Consacrant la libert\\u00e9 d\\u2019investir, cette charte vise \\u00e0 promouvoir les opportunit\\u00e9s d\\u2019investissement au Maroc et \\u00e0 d\\u00e9velopper la dynamique de l\\u2019entreprise\\u00a0; elle accorde, de fa\\u00e7on unanime, un encha\\u00eenement d\\u2019avantages fiscaux et douaniers qu\\u2019on peut pr\\u00e9senter bri\\u00e8vement comme suit\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Avantages li\\u00e9s \\u00e0 la phase de cr\\u00e9ation<\\/span><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l3 level1 lfo1; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits d\\u2019enregistrement<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux de 4% (au lieu de 3%) pour les actes d\\u2019acquisition de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019op\\u00e9ration de lotissement et construction et de terrains destin\\u00e9s \\u00e0 la r\\u00e9alisation d\\u2019un projet d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application d\\u2019un taux r\\u00e9duit de 1% \\u00a0pour les droits d\\u2019apport en soci\\u00e9t\\u00e9s \\u00e0 l\\u2019occasion de la constitution ou de l\\u2019augmentation du capital. Le dit droit est fix\\u00e9 \\u00e0 1.000 DH (mille dirhams) si le capital souscrit ne d\\u00e9passe pas 500.000 DH.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l8 level1 lfo2; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les droits de douane<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages ainsi que leurs parties, pi\\u00e8ces d\\u00e9tach\\u00e9es et accessoires, consid\\u00e9r\\u00e9s comme n\\u00e9cessaires \\u00e0 la promotion et au d\\u00e9veloppement de l\\u2019investissement sont passibles d\\u2019un droit d\\u2019importation \\u00e0 un taux minimum de 2,5% ad valorem ou \\u00e0 un taux maximum de 10% ad valorem. (Selon les dispositions de l\\u2019article 3 de la loi-cadre n\\u00b0 18-95 formant charte de l\\u2019investissement)<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l2 level1 lfo3; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe sur la valeur ajout\\u00e9e<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Exon\\u00e9ration ou remboursement dans la limite de 36 mois \\u00e0 compter du d\\u00e9but d\\u2019activit\\u00e9 pour les biens d\\u2019\\u00e9quipement, mat\\u00e9riels et outillages acquis localement ou import\\u00e9s n\\u00e9cessaires \\u00e0 la r\\u00e9alisation des projets d\\u2019investissement portant sur un montant sup\\u00e9rieur \\u00e0 200.000.000,00 de dirhams dans le cadre d\\u2019une convention conclue avec l\\u2019Etat<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l0 level1 lfo4; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La taxe professionnelle (anciennement Patente)<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Suppression de la taxe variable\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Exon\\u00e9ration pendant les 5 premi\\u00e8res ann\\u00e9es d\\u2019exploitation pour toute personne physique ou morale exer\\u00e7ant une activit\\u00e9 professionnelle, industrielle ou commerciale. L\\u2019exon\\u00e9ration pr\\u00e9cit\\u00e9e s\\u2019applique \\u00e9galement, pour la m\\u00eame dur\\u00e9e aux terrains, constructions de toute nature, additions de constructions, mat\\u00e9riels et outillages neufs acquis en cours d\\u2019exploitation, directement ou par voie de cr\\u00e9dit-bail.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">INDICATIONS LI\\u00c9ES \\u00c0 LA PHASE D\\u2019EXPLOITATION<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l5 level1 lfo5; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Imp\\u00f4t sur les soci\\u00e9t\\u00e9s et imp\\u00f4t sur le revenu<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">La charte de l\\u2019investissement octroie un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel\\u00a0:<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises exportatrices de produits et services Exon\\u00e9ration totale pendant 5 ans \\u2013 Taux r\\u00e9duit de 17,5% au del\\u00e0 des 5 ans\\u00a0;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Pour les entreprises artisanales dont la production est r\\u00e9sultat d\\u2019un travail essentiellement manuel et pour les entreprises qui s\\u2019implantaient dans les pr\\u00e9fectures ou provinces dont le niveau d\\u2019activit\\u00e9 \\u00e9conomique exige un r\\u00e9gime fiscal pr\\u00e9f\\u00e9rentiel : Taux r\\u00e9duit de 17,5% de l\\u2019IS ou de l\\u2019IR<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l7 level1 lfo6; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Amortissements d\\u00e9gressifs<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Application des amortissements d\\u00e9gressifs pour les biens d\\u2019\\u00e9quipements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: 18.0pt; mso-outline-level: 5; vertical-align: baseline;\\\"><b><span style=\\\"font-size: 12.0pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; text-transform: uppercase; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">AVANTAGES ADDITIONNELS<\\/span><\\/b><b><\\/b><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l4 level1 lfo7; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Prise en charge par l\\u2019Etat de certaines d\\u00e9penses<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Peuvent b\\u00e9n\\u00e9ficier :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses relatives \\u00e0 l\\u2019acquisition du terrain n\\u00e9cessaire \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de ce terrain ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux d\\u00e9penses d\\u2019infrastructures externes n\\u00e9cessaires \\u00e0 la r\\u00e9alisation du programme d\\u2019investissement dans la limite de 5% du montant global du programme d\\u2019investissement ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013\\u00a0\\u00a0 d\\u2019une participation de l\\u2019Etat aux frais de la formation professionnelle pr\\u00e9vue dans le programme d\\u2019investissement dans la limite de 20% du co\\u00fbt de cette formation, les entreprises dont le programme d\\u2019investissement r\\u00e9pond \\u00e0 l\\u2019un ou \\u00e0 plusieurs des crit\\u00e8res suivants :<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00eatre d\\u2019un montant \\u00e9gal ou sup\\u00e9rieur \\u00e0 200 M DH ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">cr\\u00e9er un nombre d\\u2019emplois stables \\u00e9gal ou sup\\u00e9rieur \\u00e0 250 ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u00a0\\u00eatre r\\u00e9alis\\u00e9 dans l\\u2019une des provinces ou pr\\u00e9fectures \\u00e9num\\u00e9r\\u00e9es dans la liste reprise en fin de page ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">assurer un transfert de technologie ;<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l6 level1 lfo8; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">contribuer \\u00e0 la protection de l\\u2019environnement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Les avantages pr\\u00e9vus par le pr\\u00e9sent article peuvent \\u00eatre cumul\\u00e9s sans toutefois que la participation totale de l\\u2019Etat d\\u00e9passe 5% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Toutefois dans le cas o\\u00f9 le projet d\\u2019investissement est pr\\u00e9vu dans une zone suburbaine ou rurale, cette participation de l\\u2019Etat peut atteindre 10% du montant global du programme d\\u2019investissement.<\\/span><\\/p><p style=\\\"text-align: justify; text-indent: -.25in; line-height: normal; mso-list: l1 level1 lfo9; tab-stops: list .5in; vertical-align: baseline; margin: 0in 0in .0001pt .55pt;\\\"><!-- [if !supportLists]--><span style=\\\"font-size: 10.0pt; mso-bidi-font-size: 10.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #616161; mso-fareast-language: FR;\\\">\\u00b7<span style=\\\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: \'Times New Roman\';\\\">\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0 <\\/span><\\/span><!--[endif]--><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Mesures d\\u2019ordre administratif et foncier<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Fonds de promotion des investissements\\u00a0\\u00bb pour comptabiliser les op\\u00e9rations aff\\u00e9rentes \\u00e0 la prise en charge par l\\u2019Etat du co\\u00fbt des avantages accord\\u00e9s aux investisseurs dans le cadre du r\\u00e9gime des contrats d\\u2019investissement ainsi qu\\u2019aux d\\u00e9penses n\\u00e9cessit\\u00e9s par la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Cr\\u00e9ation d\\u2019un \\u00ab\\u00a0Organe Administratif\\u00a0\\u00bb charg\\u00e9 de l\\u2019accueil, de l\\u2019orientation, de l\\u2019information et de l\\u2019assistance des investisseurs ainsi que la promotion des investissements.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Construction d\\u2019une \\u00a0\\u00bb R\\u00e9serve Fonci\\u00e8re \\u00a0\\u00bb destin\\u00e9e \\u00e0 la r\\u00e9alisation de projets d\\u2019investissement et la d\\u00e9finition de la participation de l\\u2019Etat \\u00e0 l\\u2019acquisition et \\u00e0 l\\u2019\\u00e9quipement des terrains n\\u00e9cessaires \\u00e0 l\\u2019investissement.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Ce nouveau contexte l\\u00e9gal relatif \\u00e0 l\\u2019investissement a induit un nouveau r\\u00e9gime pour les investissements \\u00e9trangers.<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">Liste des provinces et pr\\u00e9fectures qui b\\u00e9n\\u00e9ficient de l\\u2019encouragement \\u00e0 l\\u2019investissement :<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Al Hoceima ; Berkane ; Boujdour ; Chefchaouen ; Es-Semara ; Guelmim ; La\\u00e2youne ; Larache ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"font-size: 10.5pt; font-family: \'Arial\',\'sans-serif\'; mso-fareast-font-family: \'Times New Roman\'; color: black; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in; mso-fareast-language: FR;\\\">\\u2013 Nador ; Oued-Ed-Dahab ; Oujda-Angad ; Tanger-Assilah ; Fahs-Bni-Makada ; Tan-Tan ;<\\/span><\\/p><p style=\\\"margin-bottom: .0001pt; text-align: justify; line-height: normal; vertical-align: baseline;\\\"><span style=\\\"color: black; font-family: Arial, sans-serif; font-size: 10.5pt; font-weight: var( --e-global-typography-text-font-weight );\\\">\\u2013\\u00a0Taounate ; Taourirt ; Tata ; Taza ; T\\u00e9touan.<\\/span><\\/p>\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"14\",\"isLinked\":false}},\"elements\":[],\"widgetType\":\"text-editor\"}],\"isInner\":false}],\"isInner\":false}]');
