{"id":4372,"date":"2026-09-23T18:31:48","date_gmt":"2026-09-23T18:31:48","guid":{"rendered":"https:\/\/mpf-academy.ae\/programme\/marchands-de-biens-et-promoteurs-immobiliers-comptabiliser-evaluer-et-declarer-la-tva\/"},"modified":"2026-09-24T09:40:11","modified_gmt":"2026-09-24T09:40:11","slug":"marchands-de-biens-et-promoteurs-immobiliers-comptabiliser-evaluer-et-declarer-la-tva","status":"publish","type":"product","link":"https:\/\/mpf-academy.ae\/fr\/programme\/marchands-de-biens-et-promoteurs-immobiliers-comptabiliser-evaluer-et-declarer-la-tva\/","title":{"rendered":"Marchands de biens et promoteurs immobiliers : comptabiliser, \u00e9valuer et d\u00e9clarer la TVA"},"content":{"rendered":"<div class=\"mpfa\" id=\"mpfa-top\">\n\n\t<nav class=\"mpfa-crumbs\" aria-label=\"Fil d\u2019Ariane\">\n\t\t<a href=\"https:\/\/mpf-academy.ae\/fr\/\">Accueil<\/a>\n\t\t<span aria-hidden=\"true\">\u203a<\/span>\n\t\t<a href=\"https:\/\/mpf-academy.ae\/fr\/programmes\/\">Programmes<\/a>\n\t\t\t\t\t<span aria-hidden=\"true\">\u203a<\/span>\n\t\t\t<a href=\"https:\/\/mpf-academy.ae\/fr\/academy\/finance-et-comptabilite\/\">Finance et comptabilit\u00e9<\/a>\n\t\t\t\t<span aria-hidden=\"true\">\u203a<\/span>\n\t\t<span class=\"mpfa-crumbs-here\">Marchands de biens et promoteurs immobiliers : comptabiliser, \u00e9valuer et d\u00e9clarer la TVA<\/span>\n\t<\/nav>\n\n\t<header class=\"mpfa-hero\">\n\t\t\n\t\t<h1 class=\"mpfa-title\">Marchands de biens et promoteurs immobiliers : comptabiliser, \u00e9valuer et d\u00e9clarer la TVA<\/h1>\n\n\t\t\t\t\t<p class=\"mpfa-lede\">Traiter la comptabilit\u00e9 et la fiscalit\u00e9 des op\u00e9rations de promotion, de lotissement et de n\u00e9goce immobilier<\/p>\n\t\t\n\t\t<ul class=\"mpfa-facts\">\n\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg>2 jours \u2014 14 h<\/li>\n\t\t\t\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"4\" width=\"18\" height=\"12\" rx=\"2\"\/><path d=\"M8 20h8M12 16v4\"\/><\/svg>Pr\u00e9sentiel ou \u00e0 distance<\/li>\n\t\t\t\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M4 20V10M10 20V4M16 20v-8M22 20V7\"\/><\/svg>Perfectionnement<\/li>\n\t\t\t\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M16 19v-1a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v1\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M22 19v-1a4 4 0 0 0-3-3.87\"\/><\/svg>Jusqu\u2019\u00e0 6 participants<\/li>\n\t\t\t\t\t\t\t\t<\/ul>\n\t<\/header>\n\n\t<nav class=\"mpfa-anchors\" aria-label=\"Sections\">\n\t\t<div class=\"mpfa-anchors-in\">\n\t\t\t\t\t\t\t<a href=\"#mpfa-objectives\" data-target=\"mpfa-objectives\">Objectifs<\/a>\n\t\t\t\t\t\t\t<a href=\"#mpfa-programme\" data-target=\"mpfa-programme\">Programme<\/a>\n\t\t\t\t\t\t\t<a href=\"#mpfa-audience\" data-target=\"mpfa-audience\">Public concern\u00e9<\/a>\n\t\t\t\t\t\t\t<a href=\"#mpfa-sessions\" data-target=\"mpfa-sessions\">Dates et lieux<\/a>\n\t\t\t\t\t\t\t<a href=\"#mpfa-practical\" data-target=\"mpfa-practical\">Informations pratiques<\/a>\n\t\t\t\t\t<\/div>\n\t<\/nav>\n\n\t<div class=\"mpfa-grid\">\n\n\t\t<main class=\"mpfa-main\">\n\n\t\t\t\t\t\t\t<div class=\"mpfa-intro\">\n\t\t\t\t\t\t\t\t\t\t\t<p>Les op\u00e9rateurs immobiliers rel\u00e8vent de traitements qui n&#039;ont rien de commun avec la comptabilit\u00e9 g\u00e9n\u00e9rale : l&#039;immeuble est un stock et non un actif immobilis\u00e9, la marge se constate au fil de l&#039;avancement du projet et le traitement TVA varie selon la nature du bien et la position retenue. Une erreur de qualification en d\u00e9but d&#039;op\u00e9ration se r\u00e9percute sur plusieurs exercices.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<p>Deux jours consacr\u00e9s aux marchands de biens, promoteurs, lotisseurs et constructeurs de logements : classement des actifs, construction du co\u00fbt de revient, reconnaissance du produit, d\u00e9pr\u00e9ciations, puis traitement TVA et frais d&#039;enregistrement et de transfert de propri\u00e9t\u00e9. Les \u00e9critures sont pass\u00e9es sur une op\u00e9ration compl\u00e8te, de bout en bout.<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<section class=\"mpfa-card mpfa-objectives\" id=\"mpfa-objectives\">\n\t\t\t\t\t<h2>Objectifs p\u00e9dagogiques<\/h2>\n\t\t\t\t\t<ul class=\"mpfa-ticks\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"m20 6-11 11-5-5\"\/><\/svg><span>Qualifier un bien immobilier en stock ou en actif immobilis\u00e9 selon l&#039;activit\u00e9 exerc\u00e9e<\/span><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"m20 6-11 11-5-5\"\/><\/svg><span>Construire le co\u00fbt de revient d&#039;une op\u00e9ration et le ventiler entre les lots<\/span><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"m20 6-11 11-5-5\"\/><\/svg><span>Choisir et appliquer la m\u00e9thode de reconnaissance de la marge de l&#039;op\u00e9ration<\/span><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"m20 6-11 11-5-5\"\/><\/svg><span>Comptabiliser les appels de fonds dans le cadre d&#039;une vente sur plan<\/span><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"m20 6-11 11-5-5\"\/><\/svg><span>\u00c9valuer et comptabiliser les provisions pour contrat d\u00e9ficitaire et les d\u00e9pr\u00e9ciations de stocks<\/span><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"m20 6-11 11-5-5\"\/><\/svg><span>D\u00e9terminer le traitement TVA et les frais applicables \u00e0 un transfert de propri\u00e9t\u00e9<\/span><\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/section>\n\t\t\t\n\t\t\t\t\t\t\t<section class=\"mpfa-strengths\">\n\t\t\t\t\t<h2>Les points forts<\/h2>\n\t\t\t\t\t<div class=\"mpfa-strength-grid\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mpfa-strength\">Une op\u00e9ration de promotion est suivie de l&#039;acquisition du terrain jusqu&#039;\u00e0 la livraison des derniers lots<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mpfa-strength\">Les traitements sont diff\u00e9renci\u00e9s selon le statut de marchand de biens, de promoteur ou de lotisseur<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mpfa-strength\">Les traitements TVA sont d\u00e9termin\u00e9s sur des cas r\u00e9els de cession de terrains et d&#039;immeubles achev\u00e9s<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t\t\n\t\t\t\t\t\t\t<section class=\"mpfa-programme\" id=\"mpfa-programme\">\n\t\t\t\t\t<h2>Programme<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t<article class=\"mpfa-module\">\n\t\t\t\t\t\t\t<h3><span class=\"mpfa-num\">1<\/span>Activit\u00e9 et classement des actifs<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"mpfa-sub\">Qualifier l&#039;immeuble avant de l&#039;enregistrer<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"mpfa-bullets\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Distinction entre bien d\u00e9tenu en stock et bien d\u00e9tenu en actif immobilis\u00e9<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Organisation de la comptabilit\u00e9 par op\u00e9ration et par tranche<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Sp\u00e9cificit\u00e9s du marchand de biens, du promoteur et du lotisseur<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Contrats de construction de logements et s\u00e9quencement des appels de fonds<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Structures juridiques d\u00e9di\u00e9es et comptabilit\u00e9 des soci\u00e9t\u00e9s de projet<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<aside class=\"mpfa-note mpfa-note--navy\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"mpfa-note-kind\">\u00c0 retenir<\/span>\n\t\t\t\t\t\t\t\t\t\t<p>Le classement en stock ou en actif immobilis\u00e9 d\u00e9coule de l&#039;intention de d\u00e9tention ou de revente et d\u00e9termine tous les traitements suivants.<\/p>\n\t\t\t\t\t\t\t\t\t<\/aside>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<article class=\"mpfa-module\">\n\t\t\t\t\t\t\t<h3><span class=\"mpfa-num\">2<\/span>Co\u00fbt de revient et suivi de l&#039;op\u00e9ration<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"mpfa-sub\">Construire la marge op\u00e9ration par op\u00e9ration<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"mpfa-bullets\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Composantes du co\u00fbt de revient d&#039;un programme immobilier<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Incorporation des co\u00fbts d&#039;emprunt et traitement des frais de commercialisation<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Budget d&#039;op\u00e9ration et suivi des \u00e9carts en cours de r\u00e9alisation<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Ventilation des co\u00fbts entre les lots et cl\u00e9s de r\u00e9partition<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Suivi des op\u00e9rations men\u00e9es en partenariat<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<aside class=\"mpfa-note mpfa-note--navy\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"mpfa-note-kind\">Cas pratique<\/span>\n\t\t\t\t\t\t\t\t\t\t<p>Construction du co\u00fbt de revient d&#039;un programme et ventilation des co\u00fbts communs entre les lots vendus.<\/p>\n\t\t\t\t\t\t\t\t\t<\/aside>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<article class=\"mpfa-module\">\n\t\t\t\t\t\t\t<h3><span class=\"mpfa-num\">3<\/span>Reconnaissance du produit et d\u00e9pr\u00e9ciations<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"mpfa-sub\">Constater la marge au bon moment<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"mpfa-bullets\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Reconnaissance \u00e0 l&#039;avancement et reconnaissance \u00e0 une date donn\u00e9e<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Ventes sur plan, comptabilisation des appels de fonds et des sommes en compte s\u00e9questre<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Provision pour perte attendue \u00e0 l&#039;ach\u00e8vement de l&#039;op\u00e9ration<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>D\u00e9pr\u00e9ciation des lots invendus d\u00e9tenus en stock<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Op\u00e9rations \u00e0 cheval sur deux exercices et travaux restant \u00e0 engager<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<aside class=\"mpfa-note mpfa-note--navy\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"mpfa-note-kind\">Atelier<\/span>\n\t\t\t\t\t\t\t\t\t\t<p>Passage des \u00e9critures de fin d&#039;exercice sur une op\u00e9ration en cours, puis justification de la marge constat\u00e9e.<\/p>\n\t\t\t\t\t\t\t\t\t<\/aside>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<article class=\"mpfa-module\">\n\t\t\t\t\t\t\t<h3><span class=\"mpfa-num\">4<\/span>Fiscalit\u00e9 des op\u00e9rations immobili\u00e8res<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"mpfa-sub\">S\u00e9curiser la TVA et les frais de transfert<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"mpfa-bullets\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Traitement TVA des livraisons de biens r\u00e9sidentiels et commerciaux<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Premi\u00e8re livraison d&#039;un immeuble r\u00e9sidentiel et traitement des livraisons ult\u00e9rieures<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>R\u00e9cup\u00e9ration de la TVA d&#039;amont, prorata et r\u00e9gularisations ult\u00e9rieures<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Frais d&#039;enregistrement et de transfert de propri\u00e9t\u00e9 et intention de revendre<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Points de contr\u00f4le examin\u00e9s lors d&#039;un contr\u00f4le fiscal<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<aside class=\"mpfa-note mpfa-note--navy\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"mpfa-note-kind\">Cas pratique<\/span>\n\t\t\t\t\t\t\t\t\t\t<p>D\u00e9termination du traitement TVA applicable \u00e0 plusieurs cessions de terrains et d&#039;immeubles achev\u00e9s.<\/p>\n\t\t\t\t\t\t\t\t\t<\/aside>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/section>\n\t\t\t\n\t\t\t\t\t\t\t<section class=\"mpfa-two\" id=\"mpfa-audience\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"mpfa-card\">\n\t\t\t\t\t\t\t<h2>Public concern\u00e9<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>Comptables et professionnels de l&#039;audit intervenant aupr\u00e8s d&#039;op\u00e9rateurs immobiliers  \u00b7  responsables administratifs et financiers de soci\u00e9t\u00e9s de promotion  \u00b7  contr\u00f4leurs de projet et gestionnaires d&#039;op\u00e9rations.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mpfa-card\">\n\t\t\t\t\t\t\t<h2>Pr\u00e9requis<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>Ma\u00eetriser les \u00e9critures comptables courantes et les principes g\u00e9n\u00e9raux de la taxe sur la valeur ajout\u00e9e.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/section>\n\t\t\t\n\t\t\t<section class=\"mpfa-sessions\" id=\"mpfa-sessions\"\n\tdata-limit=\"6\"\n\tdata-more=\"Voir les %s dates\"\n\tdata-less=\"Afficher moins de dates\"\n\tdata-empty=\"Aucune date programm\u00e9e sur ce lieu pour le moment. Dites-nous ce qui vous conviendrait et nous en ouvrirons une.\">\n\t<h2>Dates et lieux<\/h2>\n\n\t<p class=\"mpfa-sessions-lead\">\n\t\t36 dates programm\u00e9es entre novembre 2026 et d\u00e9cembre 2027.\t\tLes places sont confirm\u00e9es par ordre d\u2019arriv\u00e9e des demandes.\t<\/p>\n\n\t\t\t<div class=\"mpfa-filters\" role=\"group\" aria-label=\"Filtrer les dates par lieu\">\n\t\t\t<button type=\"button\" class=\"mpfa-chip is-on\" data-city=\"\">Tous les lieux<\/button>\n\t\t\t\t\t\t\t<button type=\"button\" class=\"mpfa-chip\" data-city=\"Abu Dhabi\">Abu Dhabi<\/button>\n\t\t\t\t\t\t\t<button type=\"button\" class=\"mpfa-chip\" data-city=\"Dubai\">Duba\u00ef<\/button>\n\t\t\t\t\t\t\t<button type=\"button\" class=\"mpfa-chip\" data-city=\"Online\">\u00c0 distance<\/button>\n\t\t\t\t\t<\/div>\n\t\n\t<div class=\"mpfa-sessions-list\">\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2026-11\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">novembre 2026<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>5 \u2013 9 novembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2026-11-05#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>19 \u2013 23 novembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2026-11-19#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>19 \u2013 23 novembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2026-11-19#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2026-12\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">d\u00e9cembre 2026<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>10 \u2013 14 d\u00e9cembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2026-12-10#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>24 \u2013 28 d\u00e9cembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2026-12-24#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>24 \u2013 28 d\u00e9cembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2026-12-24#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2027-01\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">janvier 2027<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>7 \u2013 11 janvier 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-01-07#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>21 \u2013 25 janvier 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-01-21#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>21 \u2013 25 janvier 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-01-21#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2027-02\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">f\u00e9vrier 2027<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>1 \u2013 2 f\u00e9vrier 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-02-01#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>3 \u2013 4 f\u00e9vrier 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-02-03#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>3 \u2013 4 f\u00e9vrier 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-02-03#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2027-03\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">mars 2027<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>23 \u2013 24 mars 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-03-23#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>31 mars \u2013 1 avril 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-03-31#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>31 mars \u2013 1 avril 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-03-31#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2027-04\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">avril 2027<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>7 \u2013 8 avril 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-04-07#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>22 \u2013 26 avril 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-04-22#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>22 \u2013 26 avril 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-04-22#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2027-05\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">mai 2027<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>11 \u2013 12 mai 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-05-11#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>31 mai \u2013 1 juin 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-05-31#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>31 mai \u2013 1 juin 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-05-31#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2027-06\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">juin 2027<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>9 \u2013 10 juin 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-06-09#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>23 \u2013 24 juin 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-06-23#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>23 \u2013 24 juin 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-06-23#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2027-09\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">septembre 2027<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>15 \u2013 16 septembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-09-15#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>30 septembre \u2013 4 octobre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-09-30#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>30 septembre \u2013 4 octobre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-09-30#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2027-10\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">octobre 2027<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>7 \u2013 11 octobre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-10-07#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>21 \u2013 25 octobre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-10-21#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>21 \u2013 25 octobre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-10-21#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2027-11\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">novembre 2027<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>4 \u2013 8 novembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-11-04#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>22 \u2013 23 novembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-11-22#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>22 \u2013 23 novembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>2 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-11-22#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"mpfa-month\" data-month=\"2027-12\">\n\t\t\t\t<h3 class=\"mpfa-month-title\">d\u00e9cembre 2027<\/h3>\n\t\t\t\t<ul class=\"mpfa-rows\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Abu Dhabi\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>9 \u2013 13 d\u00e9cembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Abu Dhabi<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-12-09#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Dubai\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>23 \u2013 27 d\u00e9cembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>Duba\u00ef<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Pr\u00e9sentiel<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-12-23#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"mpfa-row\" data-city=\"Online\">\n\t\t\t\t\t\t\t<p class=\"mpfa-row-when\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t\t<strong>23 \u2013 27 d\u00e9cembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>5 jours<\/small>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-where\">\n\t\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>\t\t\t\t\t\t\t\t<span>\u00c0 distance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em>Classe virtuelle<\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<p class=\"mpfa-row-go\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost mpfa-btn--sm\" href=\"\/?ref=MPF-CO2-0053&#038;date=2027-12-23#contact\">Demander cette date<\/a>\n\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<p class=\"mpfa-sessions-note\">Aucune de ces dates ne vous convient ? Nous ouvrons des sessions suppl\u00e9mentaires sur demande, et chaque programme peut \u00eatre organis\u00e9 pour votre seule \u00e9quipe.<\/p>\n<\/section>\n\n\t\t\t<section class=\"mpfa-practical\" id=\"mpfa-practical\">\n\t\t\t\t<h2>Informations pratiques<\/h2>\n\t\t\t\t<dl class=\"mpfa-dl\">\n\t\t\t\t\t\t\t\t\t\t\t<dt>Avant la formation<\/dt>\n\t\t\t\t\t\t<dd>Questionnaire de positionnement en ligne. Vos objectifs de progr\u00e8s sont transmis au formateur, qui adapte les cas pratiques \u00e0 votre contexte.<\/dd>\n\t\t\t\t\t\t\t\t\t\t\t<dt>M\u00e9thodes p\u00e9dagogiques<\/dt>\n\t\t\t\t\t\t<dd>Apports th\u00e9oriques, ateliers et cas pratiques. Support de cours num\u00e9rique et fiches m\u00e9thodes fournis.<\/dd>\n\t\t\t\t\t\t\t\t\t\t\t<dt>\u00c9valuation<\/dt>\n\t\t\t\t\t\t<dd>QCM et mises en situation. \u00c9valuation des acquis en d\u00e9but et en fin de parcours, \u00e9valuation \u00e0 chaud et \u00e0 froid \u00e0 60 jours.<\/dd>\n\t\t\t\t\t\t\t\t\t\t\t<dt>Apr\u00e8s la formation<\/dt>\n\t\t\t\t\t\t<dd>1 an d&#039;acc\u00e8s \u00e0 l&#039;espace e-learning. Auto-\u00e9valuation des comp\u00e9tences acquises et point de suivi \u00e0 30 jours avec votre formateur.<\/dd>\n\t\t\t\t\t\t\t\t\t\t\t<dt>Modalit\u00e9s d\u2019inscription<\/dt>\n\t\t\t\t\t\t<dd>Inscription en ligne ou sur devis.<\/dd>\n\t\t\t\t\t\t\t\t\t\t\t<dt>D\u00e9lai d\u2019acc\u00e8s<\/dt>\n\t\t\t\t\t\t<dd>11 jours ouvr\u00e9s apr\u00e8s confirmation de l&#039;inscription.<\/dd>\n\t\t\t\t\t\t\t\t\t\t\t<dt>Accessibilit\u00e9<\/dt>\n\t\t\t\t\t\t<dd>Nos formations sont accessibles aux personnes en situation de handicap. Contactez notre \u00e9quipe accessibilit\u00e9 pour d\u00e9finir ensemble une solution adapt\u00e9e : contact@mpf-academy.ae<\/dd>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<dt>Dates de d\u00e9marrage<\/dt>\n\t\t\t\t\t\t<dd>Entr\u00e9es permanentes : en plus des sessions programm\u00e9es, cette formation peut d\u00e9marrer sur demande.<\/dd>\n\t\t\t\t\t\t\t\t\t<\/dl>\n\t\t\t<\/section>\n\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t<\/main>\n\n\t\t<aside class=\"mpfa-side\">\n\t\t\t<div class=\"mpfa-box\">\n\t\t\t\t<div class=\"mpfa-tabs\" role=\"tablist\">\n\t\t\t\t\t<button type=\"button\" role=\"tab\" class=\"is-on\" data-tab=\"group\">Intra-entreprise<\/button>\n\t\t\t\t\t<button type=\"button\" role=\"tab\" data-tab=\"open\">Inter-entreprises<\/button>\n\t\t\t\t\t<button type=\"button\" role=\"tab\" data-tab=\"custom\">Sur mesure<\/button>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"mpfa-ref\">R\u00e9f. MPF-CO2-0053<\/p>\n\t\t\t\t\n\t\t\t\t<div class=\"mpfa-pane is-on\" data-pane=\"group\">\n\t\t\t\t\t<p>Vous souhaitez former plusieurs collaborateurs sur ce programme, dans vos locaux \u00e0 Duba\u00ef ou Abu Dhabi, ou en classe virtuelle ? La session est r\u00e9serv\u00e9e \u00e0 votre \u00e9quipe, aux dates de votre choix.<\/p>\n\t\t\t\t\t<ul class=\"mpfa-meta\">\n\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M16 19v-1a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v1\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M22 19v-1a4 4 0 0 0-3-3.87\"\/><\/svg>Jusqu\u2019\u00e0 10 collaborateurs<\/li>\n\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 10c0 6-8 12-8 12s-8-6-8-12a8 8 0 1 1 16 0Z\"\/><circle cx=\"12\" cy=\"10\" r=\"3\"\/><\/svg>Dans vos locaux ou \u00e0 distance<\/li>\n\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>Dates convenues avec vous<\/li>\n\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"mpfa-amount\"><span class=\"woocommerce-Price-amount amount\">14 700&nbsp;<span class=\"woocommerce-Price-currencySymbol\">&#x62f;.&#x625;<\/span><\/span><small class=\"mpfa-amount-note\">HT \/ groupe<\/small><\/p>\n\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--solid\" href=\"\/#contact\">Demander un devis groupe<\/a>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"mpfa-pane\" data-pane=\"open\">\n\t\t\t\t\t<p>Rejoignez une session programm\u00e9e avec des participants d\u2019autres organisations.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"mpfa-next\">\n\t\t\t\t\t\t\t<svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M16 3v4M8 3v4M3 11h18\"\/><\/svg>\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t<small>Prochaine session<\/small>\n\t\t\t\t\t\t\t\t<strong>5 \u2013 9 novembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<em>Abu Dhabi<\/em>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t<ul class=\"mpfa-meta\">\n\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M16 19v-1a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v1\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M22 19v-1a4 4 0 0 0-3-3.87\"\/><\/svg>Jusqu\u2019\u00e0 6 participants<\/li>\n\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"4\" width=\"18\" height=\"12\" rx=\"2\"\/><path d=\"M8 20h8M12 16v4\"\/><\/svg>Pr\u00e9sentiel ou \u00e0 distance<\/li>\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"mpfa-amount\"><span class=\"woocommerce-Price-amount amount\">9 800&nbsp;<span class=\"woocommerce-Price-currencySymbol\">&#x62f;.&#x625;<\/span><\/span><small class=\"mpfa-amount-note\">HT \/ participant<\/small><\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"mpfa-discounts\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M20 12 12 20l-8-8V4h8Z\"\/><circle cx=\"8\" cy=\"8\" r=\"1.4\"\/><\/svg>\u221210 % d\u00e8s 2 participants, \u221215 % d\u00e8s 3, \u221220 % \u00e0 partir de 4 inscrits sur la m\u00eame session.<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--solid\" href=\"#mpfa-sessions\">Voir les 36 dates disponibles<\/a>\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"mpfa-pane\" data-pane=\"custom\">\n\t\t\t\t\t<p>Ce programme peut servir de base \u00e0 une formation enti\u00e8rement adapt\u00e9e \u00e0 vos enjeux, vos outils et vos processus internes.<\/p>\n\t\t\t\t\t<a class=\"mpfa-btn mpfa-btn--solid\" href=\"\/#contact\">Concevoir un programme sur mesure<\/a>\n\t\t\t\t<\/div>\n\n\t\t\t\t<a class=\"mpfa-btn mpfa-btn--ghost\" href=\"\/#contact\">Parler \u00e0 un conseiller<\/a>\n\n\t\t\t\t<ul class=\"mpfa-reassure\">\n\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"m20 6-11 11-5-5\"\/><\/svg>R\u00e9ponse \u00e0 votre demande sous 24 heures<\/li>\n\t\t\t\t\t<li><svg class=\"mpfa-i\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"4\" r=\"2\"\/><path d=\"M5 8h14M12 8v6m0 0-3 6m3-6 3 6\"\/><\/svg>Accessible aux personnes en situation de handicap<\/li>\n\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/aside>\n\n\t<\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Traiter la comptabilit\u00e9 et la fiscalit\u00e9 des op\u00e9rations de promotion, de lotissement et de n\u00e9goce immobilier<\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"academy":[83],"course_language":[97],"modality":[94,93],"product_brand":[],"product_cat":[15],"product_tag":[],"class_list":["post-4372","product","type-product","status-publish","academy-finance-et-comptabilite","course_language-anglais","modality-classe-virtuelle","modality-presentiel","product_cat-non-classe","first","instock","virtual","product-type-simple"],"acf":{"etiquette":false,"niveau":"Intermediate","modalite":"In-person or 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Une erreur de qualification en d\u00e9but d'op\u00e9ration se r\u00e9percute sur plusieurs exercices.\n\nDeux jours consacr\u00e9s aux marchands de biens, promoteurs, lotisseurs et constructeurs de logements : classement des actifs, construction du co\u00fbt de revient, reconnaissance du produit, d\u00e9pr\u00e9ciations, puis traitement TVA et frais d'enregistrement et de transfert de propri\u00e9t\u00e9. 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partenariat","encart_type":"Cas pratique","encart_texte":"Construction du co\u00fbt de revient d'un programme et ventilation des co\u00fbts communs entre les lots vendus."}]},{"module_titre":"Reconnaissance du produit et d\u00e9pr\u00e9ciations","blocs":[{"sous_titre":"Constater la marge au bon moment","contenu":"Reconnaissance \u00e0 l'avancement et reconnaissance \u00e0 une date donn\u00e9e\nVentes sur plan, comptabilisation des appels de fonds et des sommes en compte s\u00e9questre\nProvision pour perte attendue \u00e0 l'ach\u00e8vement de l'op\u00e9ration\nD\u00e9pr\u00e9ciation des lots invendus d\u00e9tenus en stock\nOp\u00e9rations \u00e0 cheval sur deux exercices et travaux restant \u00e0 engager","encart_type":"Atelier","encart_texte":"Passage des \u00e9critures de fin d'exercice sur une op\u00e9ration en cours, puis justification de la marge constat\u00e9e."}]},{"module_titre":"Fiscalit\u00e9 des op\u00e9rations immobili\u00e8res","blocs":[{"sous_titre":"S\u00e9curiser la TVA 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