{"id":4425,"date":"2026-09-23T18:28:34","date_gmt":"2026-09-23T18:28:34","guid":{"rendered":"https:\/\/mpf-academy.ae\/programme\/ifrs-16-identifier-evaluer-et-reviser-les-contrats-de-location\/"},"modified":"2026-09-24T09:42:51","modified_gmt":"2026-09-24T09:42:51","slug":"ifrs-16-identifier-evaluer-et-reviser-les-contrats-de-location","status":"publish","type":"product","link":"https:\/\/mpf-academy.ae\/fr\/programme\/ifrs-16-identifier-evaluer-et-reviser-les-contrats-de-location\/","title":{"rendered":"IFRS 16 : identifier, \u00e9valuer et r\u00e9viser les contrats de location"},"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\/nos-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\">IFRS 16 : identifier, \u00e9valuer et r\u00e9viser les contrats de location<\/span>\n\t<\/nav>\n\n\t<header class=\"mpfa-hero\">\n\t\t\n\t\t<h1 class=\"mpfa-title\">IFRS 16 : identifier, \u00e9valuer et r\u00e9viser les contrats de location<\/h1>\n\n\t\t\t\t\t<p class=\"mpfa-lede\">Traiter les difficult\u00e9s d&#039;application d&#039;IFRS 16 sur la dur\u00e9e, l&#039;indexation des loyers et les ren\u00e9gociations de baux<\/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>1 jour \u2014 7 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<\/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>Expert<\/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>IFRS 16 a mis les baux au bilan, mais la vraie difficult\u00e9 s&#039;est d\u00e9plac\u00e9e vers le suivi dans la dur\u00e9e. La dur\u00e9e de location d\u00e9pend d&#039;options de renouvellement appr\u00e9ci\u00e9es par le management, les loyers index\u00e9s bougent chaque ann\u00e9e et chaque ren\u00e9gociation impose de trancher entre r\u00e9\u00e9valuation et modification. Les tableurs de suivi vieillissent mal et les \u00e9carts s&#039;accumulent.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<p>Cette journ\u00e9e s&#039;adresse \u00e0 des praticiens qui appliquent d\u00e9j\u00e0 la norme. Les sept heures traitent l&#039;identification d&#039;un contrat de location, l&#039;\u00e9valuation initiale du droit d&#039;utilisation et de la dette de loyers, puis les \u00e9v\u00e9nements post\u00e9rieurs qui obligent \u00e0 recalculer : indexation, exercice d&#039;option, cession-bail et sortie anticip\u00e9e.<\/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>D\u00e9terminer si un contrat contient une location au sens d&#039;IFRS 16<\/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>Fixer la dur\u00e9e de location en argumentant l&#039;appr\u00e9ciation des options<\/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 le droit d&#039;utilisation et la dette de loyers \u00e0 la date de prise d&#039;effet<\/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 justifier le taux d&#039;actualisation retenu<\/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>Traiter les r\u00e9\u00e9valuations li\u00e9es aux indexations et aux changements d&#039;hypoth\u00e8ses<\/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 modifications de contrat et les r\u00e9siliations anticip\u00e9es<\/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\">Les calculs sont refaits pas \u00e0 pas sur un bail commercial index\u00e9, du premier au dernier loyer<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mpfa-strength\">Les cas de r\u00e9\u00e9valuation et de modification sont distingu\u00e9s par un arbre de d\u00e9cision appliqu\u00e9 en s\u00e9ance<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mpfa-strength\">Les participants auditent un tableau de suivi des contrats et rep\u00e8rent les anomalies r\u00e9currentes<\/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>Identification du contrat et dur\u00e9e de location<\/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\">D\u00e9cider ce qui entre dans le p\u00e9rim\u00e8tre<\/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>Actif identifi\u00e9 et contr\u00f4le de son utilisation<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>S\u00e9paration des composantes locatives et non locatives<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Exemptions pour contrats de courte dur\u00e9e et de faible valeur<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Appr\u00e9ciation des options de renouvellement et de r\u00e9siliation<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Baux commerciaux pratiqu\u00e9s dans la r\u00e9gion et contrats tacitement reconduits<\/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>Le groupe qualifie une s\u00e9rie de contrats de prestation de stockage et de contrats de flotte automobile.<\/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>\u00c9valuation initiale et comptabilisation<\/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 le droit d&#039;utilisation et la dette<\/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>Composition des paiements de loyers inclus dans la dette<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Choix du taux d&#039;actualisation et documentation du taux d&#039;emprunt marginal<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Co\u00fbts directs initiaux et co\u00fbts de remise en \u00e9tat<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Amortissement du droit d&#039;utilisation et charge d&#039;int\u00e9r\u00eats<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Effets sur les principaux agr\u00e9gats financiers et sur les covenants bancaires<\/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>Chaque participant construit l&#039;\u00e9ch\u00e9ancier complet d&#039;un bail immobilier puis en tire les \u00e9critures d&#039;ouverture.<\/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>\u00c9v\u00e9nements post\u00e9rieurs et difficult\u00e9s r\u00e9currentes<\/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\">Maintenir les contrats \u00e0 jour sans d\u00e9river<\/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>Indexation des loyers et distinction entre r\u00e9\u00e9valuation et modification<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Exercice ou abandon d&#039;une option de renouvellement<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Extension, r\u00e9duction et r\u00e9siliation anticip\u00e9e de surface<\/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 de cession-bail et sous-locations<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>Comptabilit\u00e9 du bailleur et informations \u00e0 fournir<\/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\">Mise en situation<\/span>\n\t\t\t\t\t\t\t\t\t\t<p>Les participants traitent la ren\u00e9gociation d&#039;un bail avec r\u00e9duction de surface et loyer r\u00e9vis\u00e9.<\/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>Responsables comptables  \u00b7  consolideurs  \u00b7  responsables des normes et de la doctrine comptable  \u00b7  contr\u00f4leurs financiers et auditeurs confirm\u00e9s.<\/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>Appliquer IFRS 16 dans ses fonctions ou participer aux travaux de consolidation en IFRS.<\/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\t24 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<\/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=\"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>4 novembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2026-11-04#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=\"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>18 novembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2026-11-18#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=\"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>15 d\u00e9cembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2026-12-15#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=\"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>29 d\u00e9cembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2026-12-29#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=\"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>12 janvier 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-01-12#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=\"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>26 janvier 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-01-26#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=\"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>2 f\u00e9vrier 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-02-02#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=\"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 f\u00e9vrier 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-02-04#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<\/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=\"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 mars 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#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=\"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>30 mars 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-03-30#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=\"2027-04\">\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=\"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>6 avril 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-04-06#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=\"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>20 avril 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-04-20#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 mai 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#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 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#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=\"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 juin 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-06-03#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=\"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>21 juin 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-06-21#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=\"2027-09\">\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=\"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>7 septembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-09-07#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=\"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>22 septembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-09-22#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=\"2027-10\">\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=\"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>12 octobre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-10-12#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=\"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>26 octobre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-10-26#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=\"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>4 novembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#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=\"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>22 novembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#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=\"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>14 d\u00e9cembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-12-14#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=\"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>28 d\u00e9cembre 2027<\/strong>\n\t\t\t\t\t\t\t\t<small>1 jour<\/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-CNI-0018&#038;date=2027-12-28#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-CNI-0018<\/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\">8 400&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>4 novembre 2026<\/strong>\n\t\t\t\t\t\t\t\t<em>Duba\u00ef<\/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<\/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\">7 900&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 24 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 les difficult\u00e9s d&rsquo;application d&rsquo;IFRS 16 sur la dur\u00e9e, l&rsquo;indexation des loyers et les ren\u00e9gociations de baux<\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"academy":[83],"course_language":[97],"modality":[93],"product_brand":[],"product_cat":[15],"product_tag":[],"class_list":["post-4425","product","type-product","status-publish","academy-finance-et-comptabilite","course_language-anglais","modality-presentiel","product_cat-non-classe","first","instock","virtual","product-type-simple"],"acf":{"etiquette":false,"niveau":"Expert","modalite":"In-person","duree_jours":1,"duree_heures":7,"participants_max":"","entrees_permanentes":true,"certifiante":false,"certification_nom":"","cpf":false,"eligible_opco":false,"prix_intra_ht":8400,"intra_participants_max":10,"accroche":"Traiter les difficult\u00e9s d'application d'IFRS 16 sur la dur\u00e9e, l'indexation des loyers et les ren\u00e9gociations de baux","chapo":"IFRS 16 a mis les baux au bilan, mais la vraie difficult\u00e9 s'est d\u00e9plac\u00e9e vers le suivi dans la dur\u00e9e. La dur\u00e9e de location d\u00e9pend d'options de renouvellement appr\u00e9ci\u00e9es par le management, les loyers index\u00e9s bougent chaque ann\u00e9e et chaque ren\u00e9gociation impose de trancher entre r\u00e9\u00e9valuation et modification. Les tableurs de suivi vieillissent mal et les \u00e9carts s'accumulent.\n\nCette journ\u00e9e s'adresse \u00e0 des praticiens qui appliquent d\u00e9j\u00e0 la norme. Les sept heures traitent l'identification d'un contrat de location, l'\u00e9valuation initiale du droit d'utilisation et de la dette de loyers, puis les \u00e9v\u00e9nements post\u00e9rieurs qui obligent \u00e0 recalculer : indexation, exercice d'option, cession-bail et sortie anticip\u00e9e.","public":"Responsables comptables | consolideurs | responsables des normes et de la doctrine comptable | contr\u00f4leurs financiers et auditeurs confirm\u00e9s.","prerequis":"Appliquer IFRS 16 dans ses fonctions ou participer aux travaux de consolidation en IFRS.","objectifs":[{"objectif":"D\u00e9terminer si un contrat contient une location au sens d'IFRS 16"},{"objectif":"Fixer la dur\u00e9e de location en argumentant l'appr\u00e9ciation des options"},{"objectif":"\u00c9valuer le droit d'utilisation et la dette de loyers \u00e0 la date de prise d'effet"},{"objectif":"Choisir et justifier le taux d'actualisation retenu"},{"objectif":"Traiter les r\u00e9\u00e9valuations li\u00e9es aux indexations 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dur\u00e9e et de faible valeur\nAppr\u00e9ciation des options de renouvellement et de r\u00e9siliation\nBaux commerciaux pratiqu\u00e9s dans la r\u00e9gion et contrats tacitement reconduits","encart_type":"Cas pratique","encart_texte":"Le groupe qualifie une s\u00e9rie de contrats de prestation de stockage et de contrats de flotte automobile."}]},{"module_titre":"\u00c9valuation initiale et comptabilisation","blocs":[{"sous_titre":"Construire le droit d'utilisation et la dette","contenu":"Composition des paiements de loyers inclus dans la dette\nChoix du taux d'actualisation et documentation du taux d'emprunt marginal\nCo\u00fbts directs initiaux et co\u00fbts de remise en \u00e9tat\nAmortissement du droit d'utilisation et charge d'int\u00e9r\u00eats\nEffets sur les principaux agr\u00e9gats financiers et sur les covenants bancaires","encart_type":"Atelier","encart_texte":"Chaque participant construit l'\u00e9ch\u00e9ancier complet d'un bail immobilier puis en tire les \u00e9critures d'ouverture."}]},{"module_titre":"\u00c9v\u00e9nements post\u00e9rieurs et difficult\u00e9s r\u00e9currentes","blocs":[{"sous_titre":"Maintenir les contrats \u00e0 jour sans d\u00e9river","contenu":"Indexation des loyers et distinction entre r\u00e9\u00e9valuation et modification\nExercice ou abandon d'une option de renouvellement\nExtension, r\u00e9duction et r\u00e9siliation anticip\u00e9e de surface\nOp\u00e9rations de cession-bail et sous-locations\nComptabilit\u00e9 du bailleur et informations \u00e0 fournir","encart_type":"Mise en situation","encart_texte":"Les participants traitent la ren\u00e9gociation d'un bail avec r\u00e9duction de surface et loyer r\u00e9vis\u00e9."}]}],"faq":null,"note":"","nb_avis":"","pdf_programme":"","formations_liees":null},"_links":{"self":[{"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/product\/4425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/comments?post=4425"}],"wp:attachment":[{"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/media?parent=4425"}],"wp:term":[{"taxonomy":"academy","embeddable":true,"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/academy?post=4425"},{"taxonomy":"course_language","embeddable":true,"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/course_language?post=4425"},{"taxonomy":"modality","embeddable":true,"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/modality?post=4425"},{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/product_brand?post=4425"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/product_cat?post=4425"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/mpf-academy.ae\/fr\/wp-json\/wp\/v2\/product_tag?post=4425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}