{"id":19036,"date":"2025-04-30T09:43:06","date_gmt":"2025-04-30T09:43:06","guid":{"rendered":"https:\/\/commissariat.parisouestaudit.com\/services\/service01\/"},"modified":"2026-03-06T15:36:52","modified_gmt":"2026-03-06T14:36:52","slug":"apports","status":"publish","type":"services","link":"https:\/\/www.parisouestaudit.com\/en\/services\/apports\/","title":{"rendered":"Commissariat aux apports"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19036\" class=\"elementor elementor-19036\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74905b5 e-flex e-con-boxed e-con e-parent\" data-id=\"74905b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f12c6c7 e-con-full e-flex e-con e-child\" data-id=\"f12c6c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e5b94cc e-con-full e-flex e-con e-child\" data-id=\"e5b94cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa23a77 elementor-widget elementor-widget-heading\" data-id=\"aa23a77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pourquoi faire appel \u00e0 un commissaire aux apports ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c79daa elementor-widget elementor-widget-text-editor\" data-id=\"1c79daa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"why-mozar-heading\" style=\"text-align: justify;\">Une obligation l\u00e9gale, pour prot\u00e9ger les associ\u00e9s et les tiers<\/h3><div class=\"text-block-33\" style=\"text-align: justify;\">Le commissaire aux apports est nomm\u00e9 lors d\u2019un apport en nature dans les cas suivants :<\/div><ul class=\"list\" style=\"text-align: justify;\" role=\"list\"><li class=\"list-item\">Cr\u00e9ation d\u2019une soci\u00e9t\u00e9 avec apports en nature ;<\/li><li class=\"list-item-2\">Augmentation de capital avec apports en nature ;<\/li><li class=\"list-item-3\">Fusion ou apport partiel d\u2019actifs.<\/li><\/ul><div class=\"text-block-33\" style=\"text-align: justify;\">Son r\u00f4le est d&#8217;appr\u00e9cier la valeur des biens apport\u00e9s pour \u00e9viter leur sur\u00e9valuation et prot\u00e9ger les int\u00e9r\u00eats des tiers et des actionnaires.<\/div><p class=\"paragraph-26\" style=\"text-align: justify;\"><strong class=\"bold-text-19\">Articles de loi :<br \/><\/strong><a class=\"link-18\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322382\" target=\"_blank\" rel=\"noopener\">Article L225-8 du Code de commerce<\/a>\u00a0(SA)<br \/><a class=\"link-19\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033613555\" target=\"_blank\" rel=\"noopener\">Article L223-9 du Code de commerce<\/a>\u00a0(SARL, SAS, SASU)<\/p><h3 class=\"why-mozar-heading\" style=\"text-align: justify;\">Les cas de dispense du commissaire aux apports<\/h3><div class=\"text-block-36\" style=\"text-align: justify;\">Dans certaines situations, vous pouvez \u00eatre dispens\u00e9 de commissaire aux apports :<\/div><div class=\"text-block-36\" style=\"text-align: justify;\"><strong>Conditions cumulatives de dispense (SAS, SASU, SARL) :<\/strong><\/div><ul class=\"list-2\" style=\"text-align: justify;\" role=\"list\"><li class=\"list-item-4\">Aucun apport en nature ne d\u00e9passe 30 000\u20ac ;<\/li><li class=\"list-item-5\">Le total des apports en nature repr\u00e9sente moins de 50% du capital social.<\/li><\/ul><p class=\"paragraph-27\" style=\"text-align: justify;\"><strong>Si une seule de ces conditions n\u2019est pas respect\u00e9e : le commissaire aux apports est obligatoire.<\/strong><br \/>Attention : m\u00eame en cas de dispense, les associ\u00e9s engagent leur responsabilit\u00e9 sur la valeur des apports pendant 5 ans. En cas de sur\u00e9valuation, ils peuvent \u00eatre tenus solidairement responsables.<br \/><strong>Notre conseil : faire appel \u00e0 un commissaire aux apports, m\u00eame en cas de dispense, afin de s\u00e9curiser l\u2019op\u00e9ration.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1baced1 e-con-full e-flex e-con e-child\" data-id=\"1baced1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9cb9232 e-con-full e-flex e-con e-child\" data-id=\"9cb9232\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90e7e82 elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"90e7e82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M11 2l7.298 2.28a1 1 0 0 1 .702.955V7h2a1 1 0 0 1 1 1v2H9V8a1 1 0 0 1 1-1h7V5.97l-6-1.876L5 5.97v7.404a4 4 0 0 0 1.558 3.169l.189.136L11 19.58 14.782 17H10a1 1 0 0 1-1-1v-4h13v4a1 1 0 0 1-1 1l-3.22.001c-.387.51-.857.96-1.4 1.33L11 22l-5.38-3.668A6 6 0 0 1 3 13.374V5.235a1 1 0 0 1 .702-.954L11 2z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5161f6b e-con-full e-flex e-con e-child\" data-id=\"5161f6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d602ce2 elementor-widget elementor-widget-the7-heading\" data-id=\"d602ce2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Apport de mat\u00e9riel<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f8bed5 elementor-widget elementor-widget-text-editor\" data-id=\"2f8bed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul class=\"list\" role=\"list\"><li class=\"list-item\">Analyse des factures d\u2019achat et \u00e9tat des biens ;<\/li><li class=\"list-item-2\">Appr\u00e9ciation de la valeur actuelle (valeur v\u00e9nale, valeur d&#8217;utilit\u00e9) ;<\/li><li>Contr\u00f4le de la propri\u00e9t\u00e9 des biens apport\u00e9s.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d044e85 e-con-full e-flex e-con e-child\" data-id=\"d044e85\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff8d720 elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"ff8d720\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M12 22C6.477 22 2 17.523 2 12S6.477 2 12 2s10 4.477 10 10-4.477 10-10 10zm-1-6v2h2v-2h1a2.5 2.5 0 0 0 2-4 2.5 2.5 0 0 0-2-4h-1V6h-2v2H8v8h3zm-1-3h4a.5.5 0 1 1 0 1h-4v-1zm0-3h4a.5.5 0 1 1 0 1h-4v-1z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55367ef e-con-full e-flex e-con e-child\" data-id=\"55367ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe2c82a elementor-widget elementor-widget-the7-heading\" data-id=\"fe2c82a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Apport de fonds de commerce<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83c76a5 elementor-widget elementor-widget-text-editor\" data-id=\"83c76a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul class=\"list\" role=\"list\"><li class=\"list-item\">Analyse critique de la valeur propos\u00e9e ;<\/li><li>Utilisation de m\u00e9thodes alternatives ;\u00a0<\/li><li>Analyse de la rentabilit\u00e9 g\u00e9n\u00e9r\u00e9e ;\u00a0<\/li><li>Conclusion sur la valeur retenue.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a6828a e-con-full e-flex e-con e-child\" data-id=\"2a6828a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9bb66e elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"d9bb66e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0H24V24H0z\"><\/path><path d=\"M21 3c.552 0 1 .448 1 1v14c0 .552-.448 1-1 1H6.455L2 22.5V4c0-.552.448-1 1-1h18zm-1 2H4v13.385L5.763 17H20V5zm-7 2v8h-2V7h2zm4 2v6h-2V9h2zm-8 2v4H7v-4h2z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e7b713 e-con-full e-flex e-con e-child\" data-id=\"6e7b713\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98069c5 elementor-widget elementor-widget-the7-heading\" data-id=\"98069c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Apport de biens immobiliers<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e51bcc2 elementor-widget elementor-widget-text-editor\" data-id=\"e51bcc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul class=\"list\" role=\"list\"><li class=\"list-item\">Analyse critique de l&#8217;expertise notariale ou agent immobilier ;<\/li><li>V\u00e9rification des comparables immobiliers (prix m2 quartier) ;<\/li><li>Utilisation de la m\u00e9thode de capitalisation des loyers ;<\/li><li>Conclusion sur la valeur retenue.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3cf080b e-con-full e-flex e-con e-child\" data-id=\"3cf080b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7314b4b elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"7314b4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M17.5 21a3.5 3.5 0 1 1 0-7 3.5 3.5 0 0 1 0 7zm0-2a1.5 1.5 0 1 0 0-3 1.5 1.5 0 0 0 0 3zm-11-9a3.5 3.5 0 1 1 0-7 3.5 3.5 0 0 1 0 7zm0-2a1.5 1.5 0 1 0 0-3 1.5 1.5 0 0 0 0 3zm12.571-4.485l1.414 1.414L4.93 20.485l-1.414-1.414L19.07 3.515z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bd21e8 e-con-full e-flex e-con e-child\" data-id=\"0bd21e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf3cad6 elementor-widget elementor-widget-the7-heading\" data-id=\"cf3cad6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Apport de titres<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b551a9 elementor-widget elementor-widget-text-editor\" data-id=\"8b551a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul class=\"list\" role=\"list\"><li class=\"list-item\">Analyse des comptes annuels et des budgets pr\u00e9visionnels ;<\/li><li>Prise en compte d&#8217;\u00e9l\u00e9ments non financiers ;\u00a0<\/li><li>Mise en \u0153uvre d&#8217;approches alternatives ;<\/li><li>Conclusion sur la valeur retenue.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f2ddfef e-con-full e-flex e-con e-child\" data-id=\"f2ddfef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1e78fa elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"b1e78fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M17.5 21a3.5 3.5 0 1 1 0-7 3.5 3.5 0 0 1 0 7zm0-2a1.5 1.5 0 1 0 0-3 1.5 1.5 0 0 0 0 3zm-11-9a3.5 3.5 0 1 1 0-7 3.5 3.5 0 0 1 0 7zm0-2a1.5 1.5 0 1 0 0-3 1.5 1.5 0 0 0 0 3zm12.571-4.485l1.414 1.414L4.93 20.485l-1.414-1.414L19.07 3.515z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a902f55 e-con-full e-flex e-con e-child\" data-id=\"a902f55\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e547b61 elementor-widget elementor-widget-the7-heading\" data-id=\"e547b61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Apport de cr\u00e9ances<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8e3a19 elementor-widget elementor-widget-text-editor\" data-id=\"e8e3a19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul class=\"list\" role=\"list\"><li class=\"list-item\">V\u00e9rification de l&#8217;existence des cr\u00e9ances \u00e0 la date de l&#8217;op\u00e9ration ;<\/li><li>Analyse de leur r\u00e9alit\u00e9 et de leur montant.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d9fa926 e-con-full e-flex e-con e-child\" data-id=\"d9fa926\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-605fb2e elementor-widget elementor-widget-heading\" data-id=\"605fb2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La m\u00e9thodologie<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-10bacb5 e-con-full e-flex e-con e-child\" data-id=\"10bacb5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-11a592c e-con-full e-flex e-con e-child\" data-id=\"11a592c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4ae498 elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"c4ae498\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M14 1.5V22h-2V3.704L7.5 4.91V2.839l5-1.339z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dd38041 e-con-full e-flex e-con e-child\" data-id=\"dd38041\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8edbd4 elementor-widget elementor-widget-the7-heading\" data-id=\"b8edbd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Prise de connaissance<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-537ed06 elementor-widget elementor-widget-text-editor\" data-id=\"537ed06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Dans cette phase, nous \u00e9tudions la nature des apports envisag\u00e9s, et leur r\u00e9mun\u00e9ration.<\/p><p>Nous appr\u00e9cions la faisabilit\u00e9 des op\u00e9rations, leur carat\u00e8re possible et leurs cons\u00e9quences juridiques et fiscales notamment.<\/p><p><strong>\u00c0 ce stade, nous pourrons vous proposer un budget comp\u00e9titif.\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-253d199 e-con-full e-flex e-con e-child\" data-id=\"253d199\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de10bd5 elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"de10bd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M16 7.5a4 4 0 1 0-8 0H6a6 6 0 1 1 10.663 3.776l-7.32 8.723L18 20v2H6v-1.127l9.064-10.802A3.982 3.982 0 0 0 16 7.5z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-79f45b0 e-con-full e-flex e-con e-child\" data-id=\"79f45b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1df11d7 elementor-widget elementor-widget-the7-heading\" data-id=\"1df11d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Documentation et calendrier <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50b1e06 elementor-widget elementor-widget-text-editor\" data-id=\"50b1e06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Nous \u00e9tablissons une liste d\u00e9taill\u00e9e de documents \u00e0 nous transmettre (Extrait KBis, Statuts, comptes d\u00e9taill\u00e9s, \u00e9valuations financi\u00e8res etc.) et d\u00e9finirons avec vous, le calendrier des op\u00e9rations.<\/p><p>Nous pouvons aussi intervenir directement, apr\u00e8s votre accord, aupr\u00e8s de votre avocat ou expert-comptable, pour optimiser l&#8217;avancement de nos travaux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d73a313 e-con-full e-flex e-con e-child\" data-id=\"d73a313\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-310d016 elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"310d016\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M18 2v1.362L12.809 9.55a6.501 6.501 0 1 1-7.116 8.028l1.94-.486A4.502 4.502 0 0 0 16.5 16a4.5 4.5 0 0 0-6.505-4.03l-.228.122-.69-1.207L14.855 4 6.5 4V2H18z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a1809b e-con-full e-flex e-con e-child\" data-id=\"3a1809b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8933010 elementor-widget elementor-widget-the7-heading\" data-id=\"8933010\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Rapports<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09e0357 elementor-widget elementor-widget-text-editor\" data-id=\"09e0357\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Nous \u00e9tablissons un ou plusieurs rapports sur les apports. Nous pourrons aussi, \u00e0 votre demande, vous pr\u00e9senter une synth\u00e8se de nos conclusions sur les valeurs.<\/p><p>Nos rapports sont valabe dans tous les greffes de France.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8c23dc1 e-con-full e-flex e-con e-child\" data-id=\"8c23dc1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-789337f elementor-align-center elementor-widget elementor-widget-the7_icon_widget\" data-id=\"789337f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7_icon_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-icon-wrapper the7-elementor-widget\"><div class=\"elementor-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" width=\"24\" height=\"24\"><path fill=\"none\" d=\"M0 0h24v24H0z\"><\/path><path d=\"M16 1.5V16h3v2h-3v4h-2v-4H4v-1.102L14 1.5h2zM14 16V5.171L6.968 16H14z\"><\/path><\/svg><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d7fb6a4 e-con-full e-flex e-con e-child\" data-id=\"d7fb6a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-779e8fb elementor-widget elementor-widget-the7-heading\" data-id=\"779e8fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"the7-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"the7-heading-title elementor-size-default\">Environnement juridique des op\u00e9rations et suivi des formalit\u00e9s<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88632c5 elementor-widget elementor-widget-text-editor\" data-id=\"88632c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Nous travaillons aussi en partenariat avec des avocats et conseils qui peuvent se charger de l&#8217;\u00e9tablissement de l&#8217;ensemble des \u00e9l\u00e9ments juridiques aff\u00e9rents aux apports envisag\u00e9s. Ils pourront aussi, \u00e0 votre demande, se charger de l&#8217;ensemble des formalit\u00e9s et d\u00e9marches r\u00e9alis\u00e9es avec le guichet unique, pour l&#8217;enregistrement des op\u00e9rations d&#8217;apport.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f38ea8 e-con-full e-flex e-con e-child\" data-id=\"7f38ea8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-118da33 elementor-widget elementor-widget-heading\" data-id=\"118da33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Honoraires<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c99e7a e-flex e-con-boxed e-con e-parent\" data-id=\"9c99e7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-63d9dda e-con-full e-flex e-con e-child\" data-id=\"63d9dda\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7dcfcff elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"7dcfcff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59b32dd elementor-widget elementor-widget-text-editor\" data-id=\"59b32dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<hr class=\"the7-p-gap\" style=\"padding-bottom: 30px;\" \/><h5 style=\"text-align: center;\">Consultation sur la faisabilit\u00e9 de l&#8217;op\u00e9ration<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d78cb3c elementor-widget elementor-widget-text-editor\" data-id=\"d78cb3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<hr class=\"the7-p-gap\" style=\"padding-bottom: 30px;\" \/><h4 style=\"text-align: right;\"><strong><span style=\"color: #ff6600;\">GRATUIT\u00a0<\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-18e7af5 e-con-full e-flex e-con e-child\" data-id=\"18e7af5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b035605 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"b035605\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-car\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M499.99 176h-59.87l-16.64-41.6C406.38 91.63 365.57 64 319.5 64h-127c-46.06 0-86.88 27.63-103.99 70.4L71.87 176H12.01C4.2 176-1.53 183.34.37 190.91l6 24C7.7 220.25 12.5 224 18.01 224h20.07C24.65 235.73 16 252.78 16 272v48c0 16.12 6.16 30.67 16 41.93V416c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32v-32h256v32c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32v-54.07c9.84-11.25 16-25.8 16-41.93v-48c0-19.22-8.65-36.27-22.07-48H494c5.51 0 10.31-3.75 11.64-9.09l6-24c1.89-7.57-3.84-14.91-11.65-14.91zm-352.06-17.83c7.29-18.22 24.94-30.17 44.57-30.17h127c19.63 0 37.28 11.95 44.57 30.17L384 208H128l19.93-49.83zM96 319.8c-19.2 0-32-12.76-32-31.9S76.8 256 96 256s48 28.71 48 47.85-28.8 15.95-48 15.95zm320 0c-19.2 0-48 3.19-48-15.95S396.8 256 416 256s32 12.76 32 31.9-12.8 31.9-32 31.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d2254d elementor-widget elementor-widget-text-editor\" data-id=\"7d2254d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<hr class=\"the7-p-gap\" style=\"padding-bottom: 30px;\" \/><h5 style=\"text-align: center;\">Apports d&#8217;\u00e9l\u00e9ments mat\u00e9riels<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab9bd88 elementor-widget elementor-widget-text-editor\" data-id=\"ab9bd88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<hr class=\"the7-p-gap\" style=\"padding-bottom: 30px;\" \/><p style=\"text-align: right;\"><span style=\"color: #ff6600;\">\u00c0 partir de<\/span><\/p><h3 style=\"text-align: right;\"><span style=\"color: #ff6600;\">600 \u20ac HT<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-abd803e e-flex e-con-boxed e-con e-parent\" data-id=\"abd803e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ffd70e9 e-con-full e-flex e-con e-child\" data-id=\"ffd70e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27fca07 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"27fca07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-link\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M326.612 185.391c59.747 59.809 58.927 155.698.36 214.59-.11.12-.24.25-.36.37l-67.2 67.2c-59.27 59.27-155.699 59.262-214.96 0-59.27-59.26-59.27-155.7 0-214.96l37.106-37.106c9.84-9.84 26.786-3.3 27.294 10.606.648 17.722 3.826 35.527 9.69 52.721 1.986 5.822.567 12.262-3.783 16.612l-13.087 13.087c-28.026 28.026-28.905 73.66-1.155 101.96 28.024 28.579 74.086 28.749 102.325.51l67.2-67.19c28.191-28.191 28.073-73.757 0-101.83-3.701-3.694-7.429-6.564-10.341-8.569a16.037 16.037 0 0 1-6.947-12.606c-.396-10.567 3.348-21.456 11.698-29.806l21.054-21.055c5.521-5.521 14.182-6.199 20.584-1.731a152.482 152.482 0 0 1 20.522 17.197zM467.547 44.449c-59.261-59.262-155.69-59.27-214.96 0l-67.2 67.2c-.12.12-.25.25-.36.37-58.566 58.892-59.387 154.781.36 214.59a152.454 152.454 0 0 0 20.521 17.196c6.402 4.468 15.064 3.789 20.584-1.731l21.054-21.055c8.35-8.35 12.094-19.239 11.698-29.806a16.037 16.037 0 0 0-6.947-12.606c-2.912-2.005-6.64-4.875-10.341-8.569-28.073-28.073-28.191-73.639 0-101.83l67.2-67.19c28.239-28.239 74.3-28.069 102.325.51 27.75 28.3 26.872 73.934-1.155 101.96l-13.087 13.087c-4.35 4.35-5.769 10.79-3.783 16.612 5.864 17.194 9.042 34.999 9.69 52.721.509 13.906 17.454 20.446 27.294 10.606l37.106-37.106c59.271-59.259 59.271-155.699.001-214.959z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57d4520 elementor-widget elementor-widget-text-editor\" data-id=\"57d4520\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<hr class=\"the7-p-gap\" style=\"padding-bottom: 30px;\" \/><h5 style=\"text-align: center;\">Autres missions, fusions et apports partiels d&#8217;actifs\u00a0<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cc62a9 elementor-widget elementor-widget-text-editor\" data-id=\"7cc62a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<hr class=\"the7-p-gap\" style=\"padding-bottom: 20px;\" \/><h4>\u00a0<\/h4><h4 style=\"text-align: right;\"><strong><span style=\"color: #ff6600;\">NOUS CONSULTER<\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7456cbb e-con-full e-flex e-con e-child\" data-id=\"7456cbb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c348991 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c348991\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-money-bill-alt\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M320 144c-53.02 0-96 50.14-96 112 0 61.85 42.98 112 96 112 53 0 96-50.13 96-112 0-61.86-42.98-112-96-112zm40 168c0 4.42-3.58 8-8 8h-64c-4.42 0-8-3.58-8-8v-16c0-4.42 3.58-8 8-8h16v-55.44l-.47.31a7.992 7.992 0 0 1-11.09-2.22l-8.88-13.31a7.992 7.992 0 0 1 2.22-11.09l15.33-10.22a23.99 23.99 0 0 1 13.31-4.03H328c4.42 0 8 3.58 8 8v88h16c4.42 0 8 3.58 8 8v16zM608 64H32C14.33 64 0 78.33 0 96v320c0 17.67 14.33 32 32 32h576c17.67 0 32-14.33 32-32V96c0-17.67-14.33-32-32-32zm-16 272c-35.35 0-64 28.65-64 64H112c0-35.35-28.65-64-64-64V176c35.35 0 64-28.65 64-64h416c0 35.35 28.65 64 64 64v160z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b6e0df elementor-widget elementor-widget-text-editor\" data-id=\"9b6e0df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<hr class=\"the7-p-gap\" style=\"padding-bottom: 30px;\" \/><h5 style=\"text-align: center;\">Apport de titres et de fonds de commerce<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4922f65 elementor-widget elementor-widget-text-editor\" data-id=\"4922f65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<hr class=\"the7-p-gap\" style=\"padding-bottom: 30px;\" \/><p style=\"text-align: right;\"><span style=\"color: #ff6600;\">\u00c0 partir de<\/span><\/p><h3 style=\"text-align: right;\"><span style=\"color: #ff6600;\">900 \u20ac HT<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Lors d\u2019une op\u00e9ration impliquant des apports en nature, l\u2019intervention d\u2019un commissaire aux apports permet de garantir une \u00e9valuation objective et fiable des biens apport\u00e9s, dans l\u2019int\u00e9r\u00eat des associ\u00e9s et des tiers, tout en garantissant les aspects juridiques et fiscaux.<\/p>\n","protected":false},"featured_media":22856,"template":"","service_category":[],"class_list":["post-19036","services","type-services","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/services\/19036","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/services"}],"about":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/types\/services"}],"version-history":[{"count":55,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/services\/19036\/revisions"}],"predecessor-version":[{"id":23146,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/services\/19036\/revisions\/23146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/media\/22856"}],"wp:attachment":[{"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/media?parent=19036"}],"wp:term":[{"taxonomy":"service_category","embeddable":true,"href":"https:\/\/www.parisouestaudit.com\/en\/wp-json\/wp\/v2\/service_category?post=19036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}