{"id":6061,"date":"2024-01-17T16:36:53","date_gmt":"2024-01-17T15:36:53","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/risques-lies-aux-cautionnements-et-aux-garanties-delegation-des-finances-des-chambres-federales\/"},"modified":"2024-02-22T18:25:22","modified_gmt":"2024-02-22T17:25:22","slug":"risques-lies-aux-cautionnements-et-aux-garanties-delegation-des-finances-des-chambres-federales","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/risques-lies-aux-cautionnements-et-aux-garanties-delegation-des-finances-des-chambres-federales\/","title":{"rendered":"Risques li\u00e9s aux cautionnements et aux garanties &#8211; D\u00e9l\u00e9gation des finances des Chambres f\u00e9d\u00e9rales"},"content":{"rendered":"\n<p>La D\u00e9l\u00e9gation des finances des Chambres f\u00e9d\u00e9rales a charg\u00e9 le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) d&#8217;\u00e9valuer les risques li\u00e9s aux cautionnements et aux garanties. Le 1<sup>er<\/sup>\u00a0janvier 2017, les engagements conditionnels et les provisions d\u00e9coulant de cautionnements et de garanties se montaient \u00e0 20,1 milliards de francs au total. Pour des cautionnements et des garanties dont le montant avoisine 1,1 milliard de francs (5 %), l&#8217;audit montre que, dans le contexte actuel, la probabilit\u00e9 que la Conf\u00e9d\u00e9ration doive verser de l&#8217;argent est grande. Les cautionnements de la Conf\u00e9d\u00e9ration li\u00e9s \u00e0 la navigation maritime sont particuli\u00e8rement expos\u00e9s \u00e0 des risques de pertes. Des provisions suppl\u00e9mentaires seront probablement constitu\u00e9es au 31 d\u00e9cembre 2017 dans ce domaine. Leur montant ne peut \u00eatre chiffr\u00e9 pr\u00e9cis\u00e9ment pour l&#8217;instant.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[52],"class_list":["post-6061","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-fr"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"18574"}],"audit_office":null,"audit_office_text":"","audit_date":"20180410","bgo":false,"keywords":"le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF), d'\u00e9valuer, les risques, cautionnements, garanties, les engagements conditionnels, provisions, la navigation maritime,  de pertes","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Risques li\u00e9s aux cautionnements et aux garanties - D\u00e9l\u00e9gation des finances des Chambres f\u00e9d\u00e9rales - 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